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Home My WebLink About06-11-08REV-1500 EX + (6-00) COMMONWEALTH OF REV-1500 OFFICIAL USE ONLY PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RETURN FILE NUMBER DEPT. 280601 HARRISBURG, PA 17128-0601 RESIDENT DECEDENT 2 1 - ~ $ 0 3 5 3 COUNTY CODE YEAR NUMBER DECEDE:NT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER H IZ SHANNON DOROTHY D. ~ DATE OiF DEATH (MM-DD-Year) DATE OF BIRTH (MM-D0.Year) THIS RETURN MUST BE FILED IN DUPLICATE WRH THE (~ 03/13/2008 06/25/2008 REGISTER OF WILLS W (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER a X^ 1.Original Retum ~ 2. Supplemental Retum ~ 3 Remainder Retum (date of de th i t 12 13 . a pr or o - -62) ~ a ~ ~ 4. Limited Estate ~ 4a. Future Interest Compromise (dace of death after 12-cz-az) ~ 5. Federal Estate Tax Retum Required w o c=i a m XD 6. Decedent Died Testate (AUacn Dopy ofwill) ~ 7. Decedent Maintained a Living Trust (Aaach copy ofrrusc) _ 8. Total Number of Safe Deposit Boxes a ~ 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death behveeo tz-3l-st and to-set ~ 11. Election to tax under Sec. 9113(A) (Attach sch of F THIS SECTION MUST BE COMPLETED: ALL CORRESPONDENCE AN D CONFIDENTIAL. TAX INFORMATION SHOULD BE DIRECTED TO: w NAME COMPLETE MAILING ADDRESS o°z MURREL R. WALTERS, 111, ESQ. a FIRM NAME (If Applicable) r ~ 54 EAST MAIN STREET p TELEPHONE NUMBER U 717-697-4850 MECHANICSBURG PA 17055 1. Real Estate (Schedule A) (1) OFFICIAL USE ONLY 2. Stocks and Bonds (Schedule 8) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 103,061.27 ~ 5. Cash, Bank Deposits 8 Miscellaneous Persona l Property (5) 40,412.59 ~ C7 _ (Schedule E) i =? c_ Z --r_ ~-~ :~== ; O_ 6. Jointly Owned Property (Schedule F) (6) ~ ~ '~' ~ a ~~ Separate Billing Requested -~ : ~ti --- ; --: .- J ~ 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) Ji J - -~ = Er -"" a V W fY -a ._ -. , 8. Total Gross Assets (total Lines 1-7) (g) ~-~ ~~ -143,~7r 3.86 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 5,405.62 ~ 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 412.00 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental BequestslSec 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) (11) 5,817.62 (12) 137,656.24 (13) (14) 137,656.24 Ott INJI KUG11VN5 UN RtVtRSt SLUE FOR APPLICABLE RATES Z O 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 0.00 X (15) 0.00 F- H 16. Amount of Line 14 taxable at lineal rate 0.00 X (16) 0,00 ~ 17. Amount of Line 14 taxable at sibling rate 0.00 X .12 (17) 0,00 ~ 18. Amount of Line 14 taxable at collateral rate 137,656.24 X 15 {18) 20 648 44 . , , X Q 19.1'ax Due (19) 20,648.44 H 20. ~ . e ~ . > > ''SE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE`AND RECHECK MATH < < Decedent's Complete Address: STREET ADDRESS CLAREMONT NURSING HOME 1000 CLAREMONT ROAD CITY STATE ZIP CARLISLE PA 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount 1.032.42 3. Interest/Penalty if applicable D. Interest E. Penalty (1) 2o,sas.44 Total Credits (A + B + C) (2) 1,032.42 Total Interest/Penalty (D + E ) 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 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. (3) 0.00 (4) 0.00 (5) 19,616.02 (5A) B. Enter the total of Line 5 +5A. This is the BALANCE DUE. (5B) 19,616.02 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 : ................................................................... ........ ^ X^ 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^ ;?. 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 "intrust 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? ............................................................................................... ........ ^ 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 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. SIGNATUR~PER~N RE,~~ft FO LING RETURN CD ~ ~., DATE G //~/b b' ADDRESS RONALD V. RYE O TELENA C. RYERSO~ 8 BEAVER O , P PA 17011 SIGNATURE OF PREPARER T T NTATIVE DATE ~ /~ o ~ ADDRESS MURREL R. W~-LTERS, 111, ESQ. 54 EAST MAIN STREET, MECHANICSBURG PA 17055 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. Asibling 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-1507 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE D MORTGAGES & NOTES RECEIVABLE ESTATE OF FILE NUMBER SHANNON. DOROTHY D. 21 08 0 53 All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. PRIVATE MORTGAGE 103,061.27 LORI A. RYERSON TOTAL (Also enter on line 4, Recapitulation) $ 103,061.27 (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (6-98) SCHEDULE E COMMOPJWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. IN RE3 DENTEDE EDENT N PERSONAL PROPERTY ESTATE OF FILE NUMBER SHANNON. DOROTHY D. 21 08 0353 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. PNC BANK 19,701.39 CHECKING 2. (COMMERCE BANK I 14,709.20 MONEY MARKET 3. ICLAREMONT NURSING HOME I 4,370.00 REFUND 4. 12007 FEDERAL INCOME TAX I 1,632.00 REFUND TOTAL (Also enter on line 5, Recapitulation) I $ 40 412.59 (If mare space is needed, insert additional sheets of the same size) REV-1511 EX +~ (12-99) SCHEDULE H COMMOPJWEALTH OF PENNSYLVANIA FUNERAL EXPENSES ~ INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER SHANNON. DOROTHY D. 21 08 0353 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. WILLIAM HOWARD DAY GRAVE MARKERS 457.00 2. MYERS HARNER FUNERAL HOME 427.62 B. ADMINISTRATIVE COSTS: ~. Personal Representative'sCommissions Name of Personal Representative (s) RONALD V. RYERSON AND ELENA C. RYERSON Social Security Number(s)/EIN Number of Personal Representative(s) (RENOUNCED) Street Address City State Zip Year(s) Commission Paid: 2 Attorney Fees MURREL R. WALTERS, III 4,200.00 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 4. Probate Fees REGISTER OF WILLS -CUMBERLAND COUNTY 321.00 5 Accountants Fees 6. Tax Return Preparer's Fees 7 TOTAL (Also enter on line 9, Recapitulation) I $ (If more space is needed, insert additional sheets of the same size) REV-1512 EX + (E.-98) SCHEDULE 1 COMMONNJEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, 'N RES DENT DECEDENT N MORTGAGE LIABILITIES & LIENS ESTATE OF FILE NUMBER HANNON DOROTHY D. 1 35 Include unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. ANGELA DRUMHELLER, CPA 175.00 PREPARATION OF 2007 INCOME TAX RETURNS 2. IPA DEPARTMENT OF REVENUE I 237.00 2007 STATE INCOME TAX TOTAL (Also enter on line 10, Recapitulation) I $ 412.00 (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (?-M~~ SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF H N H NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. LORI ANN RYERSON PRONTI 10 BEAVER ROAD CAMP HILL, PA 17011 2. DANIEL K. RYERSON 501 RIDGEVIEW DRIVE ETTERS, PA 17319 II 1 FILE NUMBER RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustee(s) OF ESTATE FIFTY PERCENT FIFTY PERCENT 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 I[ -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I $ (if more space is needed, insert additional sheets of the same size)