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HomeMy WebLinkAbout11-13-07 R(' . 1100 EX + 16-GO) w ..... ,,:!tn (J1l:" WCL(J :E:OO (JIl:...J CLlII CL c( *' REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG. PA 17128-0601 I FILE NUMBER 21 . C;;OUNIY ~OI:)I; '(EAR SOCIAL SECURITY NUMBER 07 00746 NUMBER 198-30-2635 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGI~TERnOF WILLS SOCIAL SECURITY NUMBER -rr:=;-Remal"derRetum-(date of death prior to 12-13-82) o 5. Federal Estate Tax Return Required o 8. Total Number of Safe Deposit Boxes 2100 Longs Gap Road Carlisle, PA 17013 (1 ) (2) None None o 4a. Future Interest Compromise (date of death after 12-12-82) 6. Decedent Died Testate (Attach copy 0 7. Decedent Maintained a living Trust (Attach at Will) copy of Trust) g. litigation Proceeds Received 0 1 D. Spousal Poverty Credit (date of death between 0 11. Election to tax under Sec. 9113(A) (Attach Sch 0) . ._......1~:~..).-91and1-1-95). . . '._ [II:IIS SI:CTI0"",.,USTBE COMPLETED..AI,.L.CQj;I"eSPQI\IDENCE. ANDCQNFIDENTIAL-Totii INFORa.4ATION-SI:IOI!LD B!O~I'lEC'I~!l IQ: NAME COMPLETE MAILING ADDRESS Stephen L. Bloom PIRM NAME (It applicable) Stephen L. Bloom, Esquire ..... z w c w (J w c DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) I Adler, Ruth I relATE -Of-DEATH (MM:OD-YEAR) (3) None (4) None ------. ---- (5) 3,820.86 ----.-"----- ---- (6) 52,720.07 (7) None (9) 16,188.60 (10) 35.62 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES >> BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH<< Copyright 2000 form software only The Lackner Group, Inc. DATE OF BIRTH (MM-DD-YEAR) 07/31/2007 09/12/1915 15.Amount of Line 14 taxable at the spousal tax rate, x .00 (15) or transfers under Sec. 9116(a)(1.2) z 40,316.71 .045 (16) 0 16.Amount of Line 14 taxable at lineal rate x ;:: ~ ::> CL 17.Amount of Line 14 taxable at sibling rate x .12 (17) :IE c <.J ~ 18. Amount of Line 14 taxable at collateral rate x .15 (18) 19. Tax Due (19) ~ - . (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) "-rn1' 10 ~ o .,...,-----.- LJ 2. Supplemental Return 20. ~ CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 1. Original Return 4. Limited Estate ...... tnz Ww G::c Il:z 00 (JQ. ~ELEPHONE NUMBER I 717/249-7717 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship z o ;:: :s ::> ..... ii: c( <.J W Il: 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous 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 Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) r""--,.J () "-e () ""J l':":':'~~) --1 (8) fj6,540.93 (11 ) 16,224.22 40,316.71 (12) (13) (14) 40,316.71 1,814.25 1,814.25 Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET' ADDRESS 110 Hollenbaugh Road CITY STATE PA ZIP 17015 Carlisle Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 1,814.25 1,800.00 90.71 Total Credits (A + B + C) (2) 1,890.71 3. InterestlPenalty if applicable D. Interest E. Penalty TotallnterestlPenalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page 1 Line 20 to request a refund 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. (SA) B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B) 0.00 76.46 0.00 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred;.................................................................................. b. retain the right to designate who shall use the property transferred or its income;....... c. retain a reversionary interest; or.................................................................................................................. d. receive the promise for life of either payments, benefits or care?............................................................. 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ............................. ........................................... .................................. ..... ........ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?................................. .............................. ...................................................... Yes No ~ I o ~ o ~ o ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this relum, including accompanying schedules and statements, and to the best of my knowledge and belief, It is true. correct and complete Declaration of er~arer other than. the eersonal representative is based on..all in~rrnaticJ". of which_prepa~_has~l.k~"-wle_d2" SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS Don;:(J~ IY\ . .~ . - SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN . Ricbard K ~:r .... ~~ ~7:~REP:i?~~RES-ENfuIVE Stephen L. Bloom DATE 110 Hollenbaugh Road Carlisle, PA 17015 4/~'8iT~-' ADDRESS 187 McAllister Church Road Qarli~leJ.PA 17Q15 //. /3-07 ADDRESS DATE 2100 Longs Gap Road Carlisle, PA 17013 <1/~~/DI 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. g9116 (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. g9116 (a) (1.1) (ii)]. The statute does not exemot 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. g9116 (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. g9116 1.2) [72 P.S. g9116 (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)]. 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. ADDITIONAL Personal Representatives Estate of Ruth 1. Adler- SS# 198-30-2635 ............................................................................... Under penalties of perjury, the undersigned declare that they have examined this return, including accompanying schedules and statements, and to the best of their knowledge and belief, it is true, correct and complete. Signature x.tnU.)~ !2tkm~ Name Address Line 1 Address Line 2 City, State, Zip Doris Jane Adams 57 Bears School Road Date Carlisle, P A 17015 9bt/o 7 'w SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEAlTH OF PENNSYL VANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Adler, Ruth I FILE NUMBER 21 - 07 - 00746 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER 1 2 3 DESCRIPTION Members 1st Federal Credit Union - Checking Account #161577-11 Cash on Hand TOTAL (Also enter on Line 5, Recapitulation) VALUE AT DATE OF DEATH 3,620.86 200.00 3,820.86 . SCHEDULE F JOINTLY-OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT - --- --------...__.----- ESTATE OF Adler, Ruth I I FILE NUMBER 21 - 07 - 00746 If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME Donna M. Stine ADDRESS 110 Hollenbaugh Road Carlisle, PA 17105 A JOINTLY OWNED PROPERTY: ITEM LETTER DATE Ilnclude name ott~~~16I~~h~tlSfl~.f~,gpb~nccount number NUMBER FOR JOINT.JMOADNET ~or similar identifying number. Attach deed for jointly-held real TENANT I estate. __ ___... .____ __ __ __ __ ..____n _______ 1 A 108/28/1996 Members 1st Federal Credit Union - Savings I Account #161577-00 2 A 06/04/1998 Members 1 st Federal Credit Union - Certificate of Deposit #161577-57 3 A >one year Bank of America - 60 Month Fixed Term CD #68100100996389 4 A 06/04/1998 Members 1 st Federal Credit Union - Investment Savings Account #161577 -05 5 A 06/04/1998 Members 1st Federal Credit Union - Certificate of Deposit #161577-40 6 A 06/04/19981 Members 1st Federal Credit Union - Certificate of 1 Deposit #161577-53 1 06/04/1998 I Members 1st Federal Credit Union - Certificate of I Deposit #161577-54 7 A 8 A 06/04/1998 Members 1 st Federal Credit Union - Certificate of ! Deposit #161577-55 1 RELATIONSHIP TO DECEDENT Daughter DATE OF DE TH % OF A DECO'S VALUE OF ASSET IINTEREST' 154.04 DATE OF DEATH VALUE OF DECEDENT'S INTEREST 77.02 10,039.04 5,019.52 45,162.12 22,581.06 4,902.301 2,451.15 5,026.47 2,513.24 10,039.04! 5,019.52 10,039.04i 5,019.52 10,039.041 5,019.52 ITotal of Continuation Schedule(s) TOTAL (Also enter on line 6, Recapitulation) 52,720.07 *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Adler, Ruth I SCHEDULE F JOINTLY-OWNED PROPERTY continued FILE NUMBER 21 - 07 - 00746 If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. JOINTLY OWNED PROPERTY ITEM LETTER NUMBER FOR JOINT TENANT DESCRIPTION OF PROPERTY DATE In~lude name of financial institution and bank account number ~t~~ orjsimilar identifying number. Attach deed for jointly-held real I ~~~. % OF DATE OF DEATH DATE OF DEATH DECO'S VALUE OF VALUE OF ASSET 'INTERESTIDECEDENT'S INTEREST 9 A '06/04/1998 Members 1st Federal Credit Union - Certificate of Deposit #161577 -56 10,039.04! 5,019.52 Page 2 of Schedule F 'W SCHEIll..E H FUNERAL EXPENSES & ADNINSTRATIVE COSlS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Adler, Ruth I FILE NUMBER 21 - 07 - 00746 Debts of decedent must be reported on Schedule I. ITEM NUMBER FUNERAL EXPENSES: A. Hoffman-Roth Funeral Home, Inc. AMOUNT DESCRIPTION 2 Funeral Luncheon Food 3 Carlisle Memorial Service, Inc. - Tombstone B. ADMINISTRATIVE COSTS: Personal Representative's Commissions 1. Social Security Number(s) / EIN Number of Personal Representative(s): 2. 3. Street Address City State Zip Year(s) Commission paid Attorney's Fees Stephen L. Bloom, Esquire -- Stephen L. Bloom Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Donna M. Stine Street Address 110 Hollenbaugh Road 4. City Carlisle State PA Relationship of Claimant to Decedent Spouse Probate Fees Register of Wills of Cumberland County 17015 Zip 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 Legal Notice - The Sentinel Total of Continuation Schedule(s) TOTAL (Also enter on line 9, Recapitulation) 9,088.92 177.60 536.00 2,500.00 3,500.00 115.00 137.03 134.05 16,188,60 *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Adler, Ruth I Schedule H Fu1eraI Expenses & Aaninis1rative Cos1s ca1Iinued FILE NUMBER 21 - 07 - 00746 2 Legal Notice - Cumberland Law Journal 3 Postage 75.00 10.25 48.80 4 Advertisement - The Sentinel Page 2 of Schedule H .. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Adler, Ruth' Include unreimbursed medical expenses. ITEM NUMBER 1 SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS Members 1st Federal Credit Union - VISA Acct. #4121449991615779 DESCRIPTION , FILE NUMBER 21 - 07 - 00746 TOTAL (Also enter on Line 10, Recapitulation) AMOUNT 35.62 35.62 REV.1513 EX+ (9-00) .. SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Adler, Ruth I . FILE NUMBER 21 - 07 - 00746 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT Do Not List Trustee(s} AMOUNT OR SHARE OF ESTATE I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 Donna M. Stine 110 Hollenbaugh Road Carlisle, PA 17015 i Daughter 1/3 Residuary 2 Richard E. Adler 187 McAllister Church Road Carlisle, PA 17015 Son 1/3 Residuary 3 Doris Jane Adams 57 Bears School Road Carlisle, PA 17015 Daughter 1/3 Residuary Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIONS: IA. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT . BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS