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Home My WebLink About05-12-08J 15056041147 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN Po Box.2soso~ 2 1 0 7 1 14 1 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 195164671 11112007 02071911 Decedent's Last Name Suffix Decedent's First Name MI JUMPER EDITH E (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW MI ® 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (date of death prior to 12-13-82) ^ 4. Limited Estate ^ qa, Future Interest Compromise ^ 5. Federal Estate Tax Return Required (date of death after 12-12-82) ® g Decedent Died Testate a Living Trust ^ ~~ t c a 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) of Trust At h Co ( PY ) ^ 9. Litigation Proceeds Received ^ 1 p. Spousal Poverty Credit (date of death between 1231-91 and 1-1-95) ^ 11. Election to tax under Sec. 9113(A) (Attach SCh. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number CRAIG A. DIEHL, ESQUIRE, CPA 7177637613 Firm Name (If Applicable) LAW OFFICES OF CRAIG A. DIEHL First line of address 3464 TRINDLE ROAD Second line of address City or Post Office CAMP HILL Correspondent's a-mail address: C d i e h l@ C a d i. e h 1 1 a W. C O m Under penalties of perjury, I declare that I have examined this return, including 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. Suffix Spouse's f=first Name THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS State ZIP Code PA 17011 ~v REGISTEF~F WILLS US~NLY - r-- O ~ -c _- 3 ~~:~ -t ~_ -;n ~rn ` 1'~ N _.. r_~~ _ _ ' - ~:_ D9Tf{FILED __ I.:~ ~ '-T'i ,.., ~,,. r . Ruth I. Bream ~.~ 22 Corvair Drive OF Dillsbu TI~R THAN I ~ ~ PA 17019 ATIVE Craig A. Diehl, Esquire, CPA URIC -, DATE _h~ G ~ ADDRESS // i 3464 Trindle Road, Camp Hill, PA 17011 Side 1 15056041147 15D56041147 ~~~ 15056042148 REV-1500 EX Decedent's Social Security Number oecedenYs Name: J U M P E R EDITH E. 1 9 5 1 6 4 6 7 1 RECAPITULATION 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. 5,328.04 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) .............. .. !i. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ........... .. Ei. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested ........... .. '1. 5,328.04 8. Total Gross Assets (total Lines 1-7) ..................................................................... .. 8. 2,935.19 9. Funeral Expenses & Administrative Costs (Schedule H) ...................................... ... 9. 59,081.77 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............................. ... 10. 62,016.96 11. Total Deductions (total Lines 9 & 10) ................................................................... ... 11. -56,688.92 12• Net Value of Estate (Line 8 minus Line 11) .......................................................... ... 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) .............................................. ... 13. -56,688.92 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, of transfers under Sec. 9116 (a)(1.2) X .00 1:5. 16. Amount of Line 14 taxable 16 at lineal rate X .045 . 17. Amount of Line 14 taxable at sibling rate X .12 1 ~• 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. Tax Due ................................................................................................................. 19 .... ~ ~~ 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^ Side 2 15056042148 15056042148 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 - 07 - 1141 p CE N ' AME Jumper, Edith E. STREET ADDRESS 1000 Claremont Road CITY STATE ZIP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 0.00 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2) 0.0 0 3. InteresUPenalty if applicable p. Interest E. Penalty Total InteresUPenalty (D + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2 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) 0.00 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) ~ . Q Q 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 or its income :.................................... ^ ^x c. retain a reversionary interest; or .................................................................................................................. ^ ^x d. receive the promise for life of either payments, benefits or care? .............................................................. ^ ^x 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................................................... ^ ^x 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... ^ ^x 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ...................................................................................................................... ^ ^x 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 nn the net value of transfers to or for the use of the surviving spouse is three (3) percent [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 zero (0) percent [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 zero (0) percent [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 four and one-half (4.5) percent, 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 twelve (12) percent [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. SCHEDULE E CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF Jumper, Edith E. 21 - 07 - 1141 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 DESCRIPTION VALUE AT DATE OF NUMBER DEATH M & T Bank 5,328.04 Checking Account Account # 9833773147 TOTAL (Also enter on Line 5, Recapitulation) I 5,328.04 SCHEDULE H FUNERAL DCPENSES & COMMONWEALTH OF PENNSYLVANIA ADIYIII~ I Iw~ ~~ INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF Jumper, Edith E. 21 - 07 - 1141 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER FUNERAL EXPENSES: A. 1 Osiris Holding of Pennsylvania, Inc. -Grave opening and closing 1,210.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Ruth I. Bream Dolores M. Hockley 266.40 Social Security Number(s) / EIN Number of Personal Representative(s): 197-30-4599 163-30-6416 Street Address 22 Corvair Drive City Dillsburg State PA Zip 17019 Year(s) Commission paid 2008 2. Attorney's Fees Law Offices of Craig A. Diehl 1,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent a. Probate Fees Register of Wills ~ 87.00 5. ~ Accountant's Fees 6. ~ Tax Return Preparer's Fees 7. ~ Other Administrative Costs Cumberland County Register of Wills -Filing Fee Inheritance Tax Return 15.00 TOTAL (Also enter on line 9, Recapitulation) 2,935.19 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Schedule H Funeral E~er>Ises & Adminishrative Costs continued FILE NUMBER ESTATE OF Jumper, Edith E. 21 - 07 - 1141 Dolores M. Hockley -Auto Mileage Reimbursement Ruth I. Bream -Auto Mileage Reimbursement The Sentinel -Estate Advertisement Cumberland Law Journal -Estate Advertisement Feeman, Mesics & Hopstetter -Notary Fee Law Offices of Craig A. Diehl -Certified Mail Reimbursement for DPW Letter 48.50 48.50 174.58 75.00 5.00 5.21 Page 2 of Schedule H SCHEDULEI DEBTS OF DECEDENT, MORTGAGE COMMONWEALTH OF PENNSYLVANIA LIABILITIES, & LIENS INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF Jumper, Edith E. 21 - 07 - 1141 Include unreimbursed medical expenses. ITEM DESCRIPTION AMOUNT NUMBER 1 Commonwealth of Pennsylvania 58,628.32 Department of Public Welfare Class 3 Claim = $31,681.80 Class 6 Claim = $26,946.52 2 Claremont Nursing and Rehabilitation Center -Final Nursing Home Bill 401.45 3 M & T Bank -Account Fees 52.00 TOTAL (Also enter on Line 10, Recapitulation) ~ 59,081.77 Law Offices of Craig A. Diehl 3464 Trindle Road Camp Hill, Pennsylvania 17011 Telephone (717) 763-7613 Fax (717)763-8293 www.cadiehllaw.com Craig A. Diehl, Esquire, CPA Nathanael J. Byerly, Esquire May 9, 2008 In Spring Grove, Pennsylvania 119 West Hanover Street Spring Grove, PA 17362 Telephone: (717)225-1929 Glenda Farner Strasbaugh, Register of Wills ~o ~ ~ ~~ Cumberland County Courthouse ~ ~ ~ ~` , One Courthouse Square j-,-, ~ ~ '-_- ; -; Carlisle, PA 17013 _ _ cf~ ~ i __ ~ J' N _a.. __~ C~~ ( Cam? Re: Estate of Edith E. Jumper '~ ~ '- Estate No. 21-07-1141 A -~ ~' .._ , .~- Dear Ms. Strasbaugh: Enclosed please find the original and two (2) copies of the Inheritance Tax Return being filed in the above-captioned Estate. Also enclosed is a check in the amount of $15.00 representing the filing fee for the tax return. Please time-stamp and return to me in the enclosed self-addressed stamped envelope, one copy of the tax return. Thank you for your kind cooperation in this regard. Should you have any questions, please do not hesitate to contact us. Sincerely, ~u--rt--- ~/~ Barbara J. Smith Secretary to Craig A. Diehl, Esquire, CPA /bjs Enclosures LAW OFFICES OF CRAIG A. DIEHL 3464 TRINDLE ROAD CAMP HILL, PA ] 7011-4436 To: Glenda Farmer Strasbaugh Register of Wills One Courthouse S uare Carlisle, PA 17013