HomeMy WebLinkAbout11-19-07
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LAW OFFICES OF
ZULLINGER - DAVIS
PROFESSIONAL CORPORA nON
JOEL R. ZULLINGER
14 North Main Street
Suite 200
Chambersburg, PA 17201
717-264-6029
Fax: 717-264-1884
JoelZullinger@zullingerlaw.com
HAMILTON C. DAVIS
20 East Burd Street, Suite 6
P.O. Box 40
Shippensburg, P A 17257
717 -532-5713
Fax: 717-530-5222
hamiltondavislaw@comcast.net
Dale F. Shughart, Jr.
of counsel
~ovember5,2007
Register of Wills
Cumberland County Courthouse
Carlisle, P A 17013
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Dear Register:
RE: Estate of Earl R. Baker
File No. 21-07-0520
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Enclosed for filing in your office are two copies of a Supplemental P A Inheritance Tax
Return for the above estate along with check in the amount of $22.50 for additional inheritance
tax due and check in the amount of $15.00 for filing fee. Thank you.
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COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER
2 1 -0 7 0 5 2 0
"'CoUNTY"Co6E -YEAR- - - NuMaER- -
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Baker Earl R.
DATE OF DEATH (MM-DD-Year)
SOCIAL SECURITY NUMBER
DATE OF BIRTH (MM-DD-Year)
1 83- 1 2 - 2 083
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
05/18/2007 07/16/1922
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
SOCIAL SECURITY NUMBER
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o 1. Original Retum
o 4. Limited Estate
o 6. Decedent Died Testate (Attach copy of Will)
o 9. Litigation Proceeds Reoeived
lXI 2. Supplemental Retum
o 4a. Future Interest Compromise (date of death after 12-12-82)
o 7. Deoedent Maintained a Living Trust (Attach copy of Trust)
o 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95)
o 3. Remainder Retum (date of death priorlD 12-13-82)
o 5. Federal Estate Tax Retum Required
_ 8. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113(A) (Attach Sch 0)
THIS SECTION MUST BE COMPLETED: AI..LCORRESPONDENCEAND CONFIDENTIAl. TAX INFORMATION SHOULD.BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
Joel R. Zullin er 14 North Main Street, Suite 200
FIRM NAME (If Applicable)
Zullin er Davis P.C.
TELEPHONE NUMBER
717264-6029 Chambersbur PA 17201
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Ill:
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1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Reoeivable (Schedule D)
5. Cash, Bank Deposits & Misoellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Deoedent, Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Govemmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
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(1)
(2)
(3)
(4)
(5)
OFFICIAL USE ONLY
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(6)
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(7)
(8)
500.00
(9)
(10)
(11)
(12)
(13)
500.00
14. Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
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15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
(14)
500.00
X _(15)
500.00 X .045 (16)
X .12 (17)
X .15 (18)
(19)
16. Amount of Line 14 taxable at lineal rate
22.50
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
22.50
20. D
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
> > BE SURE TO ANSWER ALL QUESTIONS ON: REVERSE SIDE AND RECHECK MATH . < <
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ece en s omDle e ress:
STREET ADDRESS 704 Baltimore Road
CITY I STATE I ZIP
Shippensburg PA 17257
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
22.50
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits ( A + B + C)
(2)
0.00
Total Interest/Penalty ( D + E) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF AGENT
PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; ........................................................................... 0 0
b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 0
c. retain a reversionary interest; or ...................................................................................................... 0 0
d. receive the promise for life of either payments, benefits or care? ............................................................. 0 0
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration?.... ............ ...... ...................... .............................................. .... 0 0
3. Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death? ................. 0 0
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ....................................................................................................... 0 0
0.00
0.00
22.50
22.50
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
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For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. ~9116 (a) (1.1) (i)).
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. ~9116 (a) (1.1) (ii)].
The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if
the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 0% [72 P.S. ~9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. ~9116(1.2) [72 P.S. ~9116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P,S. ~9116(a)(1 ,3)J. A sibling is defined, under Section 9102, as an
individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1508 EX. (8-98)
*'
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Baker. Earl R.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
21 07
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jolntly-owned with right of survivorship must be disclosed on Schedule F.
0520
ITEM
NUMBER
1,
DESCRIPTION
VALUE AT DATE
OF DEATH
500.00
Proceeds from sale of two hand guns
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheels of the same size)
500.00
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
MCNAUGHTON DONNA K
331 POLECAT ROAD
LANDISBURG, PA 17040
~------- fold
ESTATE INFORMATION: SSN: 183-12-2083
FILE NUMBER: 2107-0520
DECEDENT NAME: BAKER EARL R
DATE OF PAYMENT: 11/19/2007
POSTMARK DATE: 11/15/2007
COUNTY: CUMBERLAND
DATE OF DEATH: 05/18/2007
NO. CD 008988
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $22.50
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TOTAL AMOUNT PAID:
$22.50
REMARKS: RECEIPT MAILED TO A TTY
CHECK# 1005
SEAL
INITIALS: JA
RECEIVED BY:
REGISTER OF WILLS
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS