HomeMy WebLinkAbout03-20-08
OFFICIAL USE ONLY
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
REV -1500 EX + (6-00)
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FILE NUMBER
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
D EPT. 280601
HARRISBURG, PA 17128-0601
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Dietrich Robert E.
DATE OF DEATH (MM-DD-YEAR)
21-08-00099
COUNTY CODE YEAR
SOCIAL SECURITY NUMBER
169-44-3175
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
NUMBER
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
2. Supplemental Return
4a. Future Interest Compromise (date of death after 12-12-82)
6. Decedent Died Testate 7. Decedent Maintained a living Trust 0
(Attach copy of WIIO (Attach copy of Trust)
o 9. Litigation Proceeds Received 010. Spousal Poverty Credit 0
(date of death between 12-31-91 and 1-1-95)
3 date of death
. Remainder Return prior to 12-13-82)
5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
11. Election to tax under Sec. 9113(A)
(Attach Sch 0)
NAME
Marlin R. McCaleb Es .
FIRM NAME (If Applicable)
Law Offices-Marlin R. McCaleb
TELEPHONE NUMBER
COMPLETE MAILING ADDRESS
219 East Main Street
P. O. Box 230
Mechanicsburg, PA 17055
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69 - 0
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or
Sole-Proprietorship
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 (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
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)
12. Net Value of Estate (Line 8 minus Line 11)
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)
(14) (8,658.25 )
(1)
(2)
(3)
None
None
None
,", OFFICIAL US~o,NL Y
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(4)
(5)
None
2,771. 52
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(6)
None
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(8) 2,771. 52
9,971. 52
1,458.25
~1) 11,429.77
~~ (8,658.25)
(13)
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SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
x .0 0 (15) 0.00
0.00 X .0 45 (16) 0.00
-
X .12 (17) 0.00
X .15 (18) 0.00
(19) 0.00
Copyright (c) 2000 form software only The Lackner Group, Inc.
Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
53 East Main Street
CITY I STATE I ZIP
Mechanicsburg PA 17055
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
6. Prior Payments
C. Discount
(1)
0.00
Total Credits ( A + B + C) (2)
0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
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. (SA)
6. Enter the total of Line 5 + SA. This is the BALANCE DUE. (56)
Make Check Payable to: REGISTER OF WILLS, AGENT
...... 'PLi:ASE'ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLO'CKS "
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; . . . . . . . . . . . . . . . ~ ~ix
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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0
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.
0.00
0.00
0.00
0.00
0.00
[]]
[]]
Under penalties of perjury, I declare that I have examined this return, Including accompanying schedules and statements, and to the best of my k:nowledge 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.
SIGNAT OF PERSO SPON BLE Z FILING RETURN _ _ ~i; ~_~~~~_'_~~;_~~~;_~~~~_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ;TE ~/ J._ Or
Mechanicsbur ,PA 17055 /.~.
Law Offices-Marlin R. McCaleb DME
219 East Main Street
- - M~chanic-sbur- -~ - PA - -iioss- - -- - - - - - - - - - - - - - - - --
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(aX 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.
Copyright (c) 2000 form software only The Lackner Group, Inc.
Form REV-1500 EX (Rev. 6-00)
REV-1508 EX +(1-97)
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Robert E. Dietrich
FILE NUMBER
21-08-00099
SSfl 169-44- 3175
06/23/2007
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
DESCRIPTION
Cash and coins in Decedent's possession.
VALUE AT DATE
OF DEATH
407.97
2
M&T Bank, - checking account #88232454, principal balance as of
0.0.0.
111.65
3
1987 Chevrolet S-10 Blazer, - 102,399 miles; inspection expired
10/95 and vehicle not operated since then; needs battery, 4 tires
and other significant repair; it is believed that costs of repair
and inspection exceed FMV ($500.00).
0.00
4
Personal belongings, - (3 tie tacs, 4 fire company pins, chest of
drawers, radio, alarm clock, camera).
150.00
5
Postmaster, - refund for post office box keys.
2.00
6
U. S. Treasury, - refund of 2007 federal income tax.
754.84
7
Weis Markets, Inc., - unused vacation pay.
421.07
8
Weis Markets, Inc., - unused vacation pay.
364.55
9
Weis Markets, Inc., - uncashed paycheck.
279.66
10
Weis Markets, Inc., - uncashed paycheck.
279.78
TOTAL (Also enter on line 5, Recapitulation) $ 2,771.52
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1508 EX (Rev. 1-97)
~ M&rBank
5219 Simpson Ferry Road, Mechanicsburg, PA 17050
7176971515 FAX 717 691 3197
February 11,2008
Marlin R. McCaleb
Frankeberger Place
219 E. Main St.
P.O. Box 230
Mechanicsburg, P A 17055
RE: Robert E. Dietrich
Dear Mr. McCaleb,
Thank you for your recent request for date of death balances on the account
for Robert E. Dietrich. As of June 23,2007, Mr. Dietrich had a balance of
$111.65 plus $0.00 accrued interest in his account #88232454. However,
subsequently to his death, additional items posted to his account
overdrawing it. His account was charged off on 10/23/2007 due to a
negative balance of$150.35, which is owed to M&T Bank.
In order to take care of this negative amount you may send a check payable
to M&T Bank to my attention. If you have any further questions, please do
not hesitate to contact me.
Sincerely,
'9~
Belinda J. Lawrence
Banking Officer
Mechanicsburg Office
REV-1S10 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE T f.:J( RETURN
RESIDENT DECEDENT
ESTATE OF
Robert E. Dietrich
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
SS1f: 169-44-3175
06/23/2007
FILE NUMBER
2008-00099
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes.
DESCRIPTION OF PROPERTY %OF
ITEM INCLUD~ THE NAMEgF THE T~ANSFEREE THEIR DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
RELATIONSHI TO DECED NT AND HE DATE OF TRANSFER.
NUMBER ATTACH A COpy OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE)
1 Weis Markets, Inc. , - 58,000.00 100.00% 0.00
Retirement Savings Plan;
Decedent had only the right
to designate a beneficiary;
he was 55 years of age at
time of death; he had not
reached the minimum
retirement age (60 years)
and he could not withdraw
any portion without 10%
penalty.
TOTAL (Also enter on line 7, Recapitulation) $ 0.00
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc.
Form REV-1510 EX (Rev. 1-97)
REV-1511 EX +(1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Robert E. Dietrich
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
B.
1.
SS# 169-44-3175
06/23/2007
FILE NUMBER
21-08-00099
DESCRIPTION
AMOUNT
1
FUNERAL EXPENSES:
Myers Funeral Home, Inc., - funeral expense.
8,723.00
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address
City
State
Zip
Year(s) Commission Paid:
2.
3.
Attorney's Fees Law Offices -Marlin R. McCaleb
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
750.00
City
Relationship of Claimant to Decedent
State
Zip
4.
Probate Fees
Register of Wills
95.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
1
Other Administrative Costs
Cumberland Law Journal, - advertising Letters.
75.00
2
PNC Bank, - check printing fee.
17.00
3
Register of Wills, - Reserve for filing Inventory and
Appraisement, First and Final Account, Releases.
180.00
4
The Patriot-News, - advertising Letters.
113.52
5
Vital Records, - death certificates.
18.00
TOTAL (Also enter on line 9, Recapitulation) $ 9,971.52
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Rev. 1-97)
REV -1512 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Robert E. Dietrich
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, AND LIENS
SS1f 169-44-3175
06/23/2007
FILE NUMBER
21-08-00099
Include unreimbursed medical expenses.
ITEM
NUMBER
1
DESCRIPTION
John Hancock Life Insurance Co., - principal balance owed by
Decedent on loan secured by life insurance policy No. PNO
061537832 on his life.
AMOUNT
1,350.25
2
Washington Fire Company, - account payable, rent.
108.00
TOTAL (Also enter on line 10, Recapitulation) $ 1,458.25
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1512 EX (Rev. 1-97)
REV - 15 13 EX + (9-00)
SCHEDULE J
BENEFICIAR IES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Robert E. Dietrich SS# 169-44-3175
06/23/2007
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
NUMBER
I.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and
transfers under Sec. 91 16(a)(1.2)]
see attached Schedule J.
FILE NUMBER
2008-00099
AMOUNT OR SHARE
OF ESTATE
ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET
II. NON- TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SEC. 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)
Copyright (c) 2000 form software only The Lackner Group, Inc.
0.00
Form REV-1513 EX (Rev. 9-00)
ESTATE OF ROBERT E. DIETRICH
Name and Address
TAXABLE DISTRIBUTIONS:
1. Barbara Yost Beistline
55 East Main Street
Mechanicsburg, PA 17055
2. Pat Dietrich Hench
47 Garland Street
Carlisle, PA 17013
3. Pam Dietrich Gotshall
6192 Union Deposit Road
Harrisburg, PA 17111
4. Edward Harry Deitrick
1292 South 28th Street
Bistline House, Apt. 507
Harrisburg, PA 17111
5. Virginia Sheaf Panza
3101 Derry Street
Harrisburg, PA 17111
6. Cynthia Kauffman Thumma
1220 Mitchell Drive
Mechanicsburg, PA 17055
7. Kelly Kauffman Gitt
1604 Holly pike
Carlisle, PA 17015
8. Saundra Kauffman
220 South Washington St.
Mechanicsburg, PA 17055
SCHEDULE J
BENEFICIARIES
Relationship
Share of Estate
first cousin
one-eighth
(1/8)
first cousin
one-eighth
(1/8)
first cousin
one-eighth
(1/8)
first cousin
one-fourth
(1/4)
first cousin
one-fourth
(1/4)
second cousin
one-twentyfourth
(1/24)
second cousin,
one-twentyfourth
(1/24)
second cousin
one-twentyfourth
(1/24)