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HomeMy WebLinkAbout12-26-07 ....J 15056051058 REV-1500 EX (06-05) PA Department of Revenue . Bureau of Individual Taxes ~~a:~r~~~01171;~:~~~1~-- ~ _IN~~~~E~CTEDT:tE~~~~RN ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death '174-20-3924 ~ ~7/07/2007 OFFICIAL USE ONLY County Code Year I afl--- F-~ File Number r- e\()).j ~ , Date of Birth I 03/29/1920 Decedent's First Name Alma MI [~] Decedent's Last Name Benner (If Applicable) Enter Surviving Spouse's Information Below Last Name First Name MI o Spouse's Social Security Number --------l I FILL IN APPROPRIATE OVALS BELOW CID 1. Original Return THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS c::> 2. Supplemental Return c::> 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required c::> 4. Limited Estate c::> c::> c::> 4a. Future Interest Compromise (date of death after 12-12-82) c::> 7. Decedent Maintained a Living Trust (Attach Copy of Trust) c::> 10. Spousal Poverty Credit (date of death c::> 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Nurnber M. Bach, Esquire r(71;)~~~~~33 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received 8. Total Number of Safe Deposit Boxes c::> Firm Name REGISTER OF WILLS USE ONLY M. Bach, Esquire First line of address or Post Office ZI P Code - 'I S. Sporting Hill Rd. Second line of address 17050 Correspondent's e-mail address:jamesbach@comcast.net Under penalties of perjury. I declare that I have examined this return, includin9 accompanying schedules and statements. and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of Which preparer has any knowledge. DATE ....., 2-- I , Summerdale, PA 17093 aCh, Esquire, 352 S. Sporting Hill Rd., Mechanicsburg, PA 17050 PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056051058 15056051058 ....J -.J 15056052059 REV-1500 EX Decedent's Name: RECAPITULATION Alma V Benner Decedent's Social Security Number r I 1174-20-3924 1. Real estate (Schedule A). ........................................... . 1. 2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . . . . 3. 4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . . . 5. 1,550.50 6. Jointly Owned Property (Schedule F) c:::J Separate Billing Requested . . . . . . . 6. 61,295.00 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) c:::J Separate Billing Requested.. . . . . . . 7. I a. Total Gross Assets (total Lines 1-7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a. 62,845.50 . . 9. Funeral Expenses & Administrative Costs (Schedule H). . . . . . . . . . . . . . . . . . . .. 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). . . . . . . . . . . . . . . . 10. 11. Total Deductions (total Lines 9 & 10).............................. ..... 11. 12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . .. . .. . . . . . . . . . . . . . . 12. 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) . . . . .. . . . . . . . . . . . . . . . . . . 14. TAX COMPUTATION. SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 16. Amount of Line 14 taxable at lineal rate X.O_ 17. Amount of Line 14 taxable at sibling rate X .12 1a. Amount of Line 14 taxable at collateral rate X .15 19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT L 15056052059 Side 2 15. 16. 17. 18. 14,256.57 I ------1 75,975.15 90,231.72 ~,386.221 I 0.00 I 15056052059 . .-J REV-1500 EX Page 3 Decedent's Complete Address: DECEDENT'S NAME Alma V Benner STREET ADDRESS 503 7th Street DDr~-Ynlbgr J DECEDENT'S SOCIAL SECURITY NUMBER 174-20-3924 CITY Summerdale STATE PA ZIP 17093 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 31.51 Tolal Credits (A + B + C ) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty Tolallnterest/Penalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 31.51 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. B. Enter the tolal of Line 5 + 5A. This is the BALANCE DUE. (5) (5A) (5B) A. Enter the interest on the lax due. 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: Yes No a. retain the use or income of the property transferred;.......................................................................................... 0 ~ b. retain the right to designate who shall use the property transferred orils income; ............................................ 0 ~ c. relain a reversionary interest; or.......................................................................................................................... 0 lKJ d. receive the promise for life of either payments, benefits or care? ...................................................................... 0 [iJ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. 0 [iJ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 ~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ 0 ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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 three (3) percent [72 P.S. 99116 (a) (1.1) (i)J. 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 zero (0) percent [72 P.S. 99116 (a) (1.1) (ii)J. The statute does not exemDt 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 zero (0) percent [72 P.S. 99116(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 four and one-half (4.5) percent, except as noted in 72 P.S. 99116(1.2) [72 P.S. 99116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [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+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF . Benner, Alma V. SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly~ned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1.,PSECU Checking Account - 0174203924 2. PSECU Savings Account - 0174203924 DESCRIPTION VALUE AT DATE OF DEATH 1,400.50 150.00 TOTAL (Also enter on line 5, Recapitulation) (If more space is needed, insert additional sheets of the same size) REV-1509 EX+ (6-98. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT -ESTATE OF ~.. --------------.------------------ -------- Benner, Alma V. SCHEDULE F JOINTLY-OWNED PROPERTY SURVIVING JOINT TENANT(S) NAME ADDRESS FILE NUMBER 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 NUMBER 1. LffiER FOR JOINT TENANT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAl INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER ATTACH DEED FOR JOINTl V-HELD REAL ESTATE. DATE MADE JOINT A. .03/22/89 7th Street, Summerdale, PA 17093 RELATIONSHIP TO DECEDENT DATE OF DEATH VALUE OF DECEDENrs INTEREST 61,295.00 TOTAL (Also enter on line 6, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 61,295.00 REV-1511 EX+ (12-99) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Benner, Alma V. FILE NUMBER Debts of decedent must be reported on Schedule I. ITEM NUMBER A. DESCRIPTION AMOUNT 1. FLJNEHA~EXPENSES: .. . rRichardson Funeral Home ,Gingrich Memorials (Tombstone) B. ADMINISTRATIVE COSTS: 1 . Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) City] Year( s) Commission Paid: 2. Attorney Fees 3,724.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3,000.00 Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Legal Advertisement (Patriot News & Cumberland Law Journal) TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1512 EX+ (12-03) '* COMMONWEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER -ESTATEOF- Benner, Alma V. Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Financial Mortgage (Account # 7441529153 $151,950.29) mortgage is joint names, the decedent and Beverly J. Benner) TOTAL (Also enter on line 10, Recapitulation) (If more space is needed. insert additional sheets of the same size) 75,975.15 REV-15:13EX+(9-OO) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES FILE NUMBER . . ESTATE OF Benner, Alma V. NUMBER I NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under ~e~,.~t16.(~tO,?n.... Beverly J. Benner, 503 7th Street, Summerdale, PA 17093 RELATIONSHIP TO DECEDENT Do Not list Trustee(s) AMOUNT OR SHARE OF ESTATE 'Charles B. Benner Lewis O. Benner II ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON liNE 13 OF REV-1500 COVER SHEET (If more space is needed, insert additional sheets of the same size) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT No.DA007391 Received From: BEVERLY BENNER PO BOX 96 SUMMERDALE, PA 17093 -----Fold Here ACN ASSESSMENT CONTROL NUMBER AMOUNT 07134320 31.51 ESTATE INFORMATION: I FILE NUMBER SSN: 174-20-3924 2207 -0883 NAME OF DECEDENT (LASn (FIRSn BENNER ALMA (Mil I 1 I I DATE OF PAYMENT 10/03/2007 POSTMARK DATE 09/12/2007 I COUNTY I DAUPHIN I DATE OF DEATH L 07/07/2007 REMARKS TOTAL AMOUNT PAID 31.51 RECEIVED BY SANDRA C. SNYDER Register of Wills SEAL TAXPAYER I , ~ , ~ JAMES M. BACH ATTORNEY AT LAW 352 S. SPORTING HILL RD. MECHANICSBURG, PA 17050 (717) 737-2033 FAX (717) 737-4220 December 14, 2007 Register of Wills Office Cumberland County Courthouse One Courthouse Square Carlisle, P A 17013 RE: Estate of Alma V. Benner Dear Register of Wills: Enclosed herewith please find an original and one copy of an INSOLVENT INHERITANCE TAX RETURN for the Estate of Alma V. Benner. Kindly process in your normal fashion. Lastly, I enclose $15.00 for cost to file this return. Res~:Af-A- ttornry At Law Enclosure: Inheritance Tax Return r,.) Ci\ , .J ~:ltl!I iJ I /J" \./1. j,j~(tM /J~~n I U 'Y I\.a(}..{ cJ5();A'lUO~g' Tf'-J( f\-.J<'r j t N , ~i ~ :\ 1"" ~ l\) *", '... 1*" ('"I. r\ :;:\ '... ..... - - - , =~,.~ :, '7"'.'~) ~,~;: .... ...... T ~ ~ - ~ \ ~ ~\ ~J ~ f ~ .~ .Irs.. ~~ it o o n\~ Q ~ i~, "'\ ~- ~()~~ ..... 0 ..... 0 ~;:~'"""+-, ~~~~ ;:()~ ...... .,. 0 '" ~~;:o oC/)~ ~~ ~~4. ~ () ~ 0--. -:::-\~ 0 'ii: 6 <.~" ;: ::2 C ~ ks( -s 00 if .,,-,, ~.~> o ~~, .-...l C tJ C? ~ C:;::l c:- t... .