Loading...
HomeMy WebLinkAbout07-15-08 (2)J 15056041125 REV-1500 EX (06-05) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN _ Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2 1 0 7 0 9 4 4 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 1. 0 7 0 3 5 1 6 5 1 0 1 4 2 0 0 7 1 1 2 8 1 9 1 2 Decedent's Last Name Suffix Decedent's First Name MI ~> N Y D E R E L V E N A B (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required death after 12-12-82) Q 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COM PLETED. ALL CORRESPONDENCE AND CONFIDE NTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Narne Daytime Telephone Number D A V I D H S T O N E E S O U I R E 7 1 7 7 7 4 7 4 3 5 Firm Name (If Applicable) FV ~ --- `~- ~ REGISF WILLS ONLY 4' S T O N E L A F A V E R~ S H E K L E T S K I , `~.~ ~ ~ ~_; i ~ f"' f First line of address . r I ~ ~ --.. ! ~ 4 1 4 B R I D G E S T R E E T ~ , - ~ ~ ~~ ~~ Second line of address ~ ~ i< - -~ tV ~.~ L7 I City or Post Office State ZIP Code I _ ___ _p DATE FILE~~- N E W C U M B E R L A N D P A 1 7 0 7 0 Correspondent's a-mail address: DSTONE(c~STONELAW.NET Under penalties of perjury, f declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is tare, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING 113 CONESTOG~-~pRl~/E / _ _ SINKING SPRING PA 19608 SIG O HER THAN REPRESENTATIVE DATE 414 BRIDGE STREET NEW CUMBERLAND PA 17070 PLEASE USE ORIGINAL FORM ONLY v~~ Side 1 15056041125 15056041125 J 15056042126 REV-1500 EX Decedent's Social Security Number decedent's Name: ELVENA B. SNYDER 2 0 7 0 3 5 1 6 5 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. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ....... 5. 6 0 8 3 3 . 0 3 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. 7. Inter-Vivos Transfers & Miscellaneous N n-Probate Property l at Billi t d S h d ~ S R G 7 eques ....... ( c e u e epar e ng e ) . 8. Total Gross Assets (total Lines 1-7) ........................... 8. 6 0 8 3 3 0 3 9. Funeral Expenses & Administrative Costs (Schedule H) ................ 9. 1 3 0 6 1 7 5 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ......... . 10. 3 8 5 4 . 1 9 11. Total Deductions (total Lines 9 & 10) ........................... 11. 1 6 9 1 5 . 9 4 12. Net Value of Estate (Line 8 minus Line 11) ......................... 12. 4 3 9 1 7 0 9 13. Charitable and Governmental Bequests/Sec 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. 4 3 9 1 7 0 9 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 ~ 0 0 0 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate X .0~ 0. 0 0 16. 0. 0 0 17. Amount of Line 14 taxable 0 0 0 17 0 0 0 at sibling rate X .12 . . 18. Amount of Line 14 taxable 4 3 9 1 7 0 9 6 5 8 7 5 6 at collateral rate X .15 18. 19. Tax Due ................................................19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 6 5 8 7. 5 6 D Side 2 15056042126 15056042126 J REV-1500 EX Page 3 6ecedent's Complete Address: File Number 21 07 0944 DECEDENTS NAME ELVENA B. SNYDER __ ___-- STREETADDRESS 100 Mt. Allen Drive CITY Mechanicsburg __---- ___ _ __. _ _ _ _ I STATE 21P PA ' 17055- _ Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Gredit B. Prior Payments 6,000.00 C. Discount 315.78 InterestlPenalty if applicable D. Interest E. Penalty (1) 6,587.56 Total Credits (A + g + C) (2) 6,315.78 Total Interest/Penalty (D + E ) 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. ff 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. (5) 271.7$ (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 271.7$ Make Check Payable to: REGISTER OF W/LLS, 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; ......................... ...... ^ [;. retain a reversionary interest; or .......................................................................................... ...... ^ d. receive the promise for life of either payments, benefits or care? ................................................. ...... ^ 0 2. li' 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? ... ...... ^ 0 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ............................................................................................. ..... ^ 0 F THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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 Free (3} percent [72 P.S. §9116 (a) (1.1) (i)). 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 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 f a tax return are still applicable even if the surviving spouse is the only beneficiary. dates of death on or after July 1, 2000: 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 +tive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116(a)(1,2)). :ax 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 S. §9116(1.2) [72 P.S. §s11s(a)(1)j. y, ~a'~S~etS1Q ~` ~Q~ 1~e ~Se 41 «e decedents $1b11C19S AS tWewe 1121 pe[C@Qt `~ 2 P .S. ~9116~a~~1.3}~. A sibling is defined, uadec 1~ 5~0~ " ~~@tVa~ueo~~ ,~~oov,~\~\he decedent, Whe\he[ by b\ood o~ adopCron. ~~ ten~t~co . .:,~~~~~~~111~`~4~~~a\~QaS\o~eQa (3) (4) 0.00 0.00 REV-1508 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF n~c nvmo~n ELVENA B. SNYDER 21 07 0944 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointlyowned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Messiah Village-refund 165.00 2 Messiah Village-refund on apartment @ nursing home 14,875.00 3 PNC Bank-Certificate of Deposit #21001015087 20,000.00 Princ. $20,000, Int. $9.32 4 PNC Bank-Certificate of Deposit #21001015087 -Accrued Interest 9.32 5 PNC Bank-Certificate of Deposit #21001015261 22,405.98 Princ. $22,405.98, Interest $10.13 6 PNC Bank-Certificate of Deposit #21001015261 -Accrued Interest 10.13 7 PNC Bank-Checking Acct. #5140060032 2,906.32 Princ. $2,906.32, Int. $.12 8 PNC Bank-Checking Acct. #5140060032 -Accrued Interest 0.12 9 PSRS-refund on retirement check 461.16 TOTAL (Also enter on line 5, Recapitulation) ~ 3 60,833.03 (If more space is needed, insert additional sheets of the same size) REV-1511 EX ~~ (12-99) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER ELVENA B. SNYDER 21 07 0944 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: Parthemore Funeral Home-funeral expenses 8292.16 Diane Wolfe-Reimb. on funeral expenses 900.00 Rolling Green Cemetery-services rendered 240.00 B. ADMINISTRATIVE COSTS: ~ Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s)lEIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2 Attorney Fees David H. Stone 3,041.00 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 149.00 5 Accountant's Fees 6. Tax Return Preparers Fees 7 PPL Electric-service at apartment 17.97 , 2 Verizon-service at apartment 44.44 3 PPL Electric-service at apartment 18.31 4 PPL Electric-service at apartment 19.41 5 Cumberland Law Journal-advertising grant of letters 75.00 6 The Patriot News Co.-advertising grant of letters 134.46 7 Register of Wills-filing Inheritance Tax return and Inventory 30.00 8 Reserve for closing expenses 100.00 TOTAL (Also enter on line 9, Recapitulation) 5 13,061.75 (If more space is needed, insert additional sheets of the same size) REV-1512 EX + (12-03j SCHEDULE 1 COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES, & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER ELVENA B. SNYDER 21 07 0944 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 Alert Pharmacy-perscriptions 22.79 2 Diane Wolfe-Reimb. on Pinnacle Health expense 250.00 3 Messiah Village-services for November 2,818.60 4 Messiah Village-services rendered 5.80 5 Messiah Village-October services 751.00 TOTAL (Also enter on line 10, Recapitulation) I S 3,854.19 (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER ELVENA B. SNYDER 21 07 0944 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (t.2)] 1 Diane L Wolfe Collateral 14,639.03 113 Conestoga Drive Sinking Spring PA 19608- 2 Lawrence E Snyder Collateral 14,639.03 660 Boas Street, Apt. 1002 Harrisburg PA 17102- 3 Patricia Snyder Brouse Collateral 14,639.03 6330 Windpatterns Trai[ Fairfax Station VA 22039- II. EN1fER 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 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET ~ S (If more space is needed, insert additional sheets of the same size) LAST WILL AND TESTAMENT OF ELVENA B. SNYDER I, ELVENA B. SNYDER, of Messiah Village, Mechanicsburg, Cumberland County, Pennsylvania, declare this to be my last will and revoke any will previously made by me. ITEM I: I devise and bequeath all of my estate of every nature and wherever situate to my neghew and nieces, LAWRENCE E. SNYDER, LfIANE SNYDER SETLEY and PATRICIA SNYDER B~2!DL?SE. If any of these persons fails to survive me I devise and bequeath the share of the deceased nephew or niece to his or her issue per stirpes; if there are no such issue then living, the share of the deceased niece or nephew shall be added to the other shares created in this residuary gift. ITEM II: I appoint my Executrix and her successors, guardian of ~A any property which passes either under this will or otherwise to a minor and with respect to which I am authorized to appoint a guardian and have not otherwise specifically done so, provided that this appointment of a guardian shall not supersede the right of any fidu- ciary in its discretion to distribute a share where possible to the minor or to another for the minor's benefit. Such guardian shall have the power to use principal as well as income from time to time for the minor's support and education (including college education, both graduate and undergraduate) without regard to his or her parent's Page 1 of 2 .s ability to provide for such support and education, or to make payment ,, for these purposes, without further responsibility, to the minor or to the minor's parent yr to any person taking care of the minor. ITEM IV: I appoint my niece, DIANE SNYDER SETLEY, Executrix of this my last will. Should my niece, DIANE SNYDER SETLEY, fail to qualify or cease to act as Executrix, I appoint my niece, PATRICIA SNYDER BROUSE, Executrix in her place. ITEM V: I direct that my Executrix and Guardian and her successors shall not be required to give bond for the faithful perfor- mance of their duties in any jurisdiction. IN WITNESS WHEREOF, I, ELVENA B. SN/Y~DER, have hereunto set my hand and seal this ~~~~'day of (.ti \ , 1993. ELVENA B. SNYDER SIGNED, SEALED, PUBLISHED and DECLARED by ELVENA B. SNYDER, the Testatrix above named, as and for his Last Will and Testament, and in the presence of us, who at her request, in her presence and in the presence of each other, have subscribed our names as witnesses. ~7 '7 s Address A dress Page 2 of 2 irvr. 7. LVVI J~Yl~~ri ii~~ UnIY~ `t IL IUJ LI`tl 4. ~ PNCBANC The Thinking Behind The Money November 9, 2007 David Stone 414 Bridge St PO Box E New Cumberland, PA 17070 RE: Elvena B Snyder (Deceased) SSN: 207-03-5165 DOD: 10-14-2007 Dear 1Vir. Stone: luo, ~~y~ r. I/ [ In response to your request for Date of Death balances for the customer noted above, our records show the following: CertiScate of Deposit Account # 21001015087 Established 08-09-1995 ELVENA B SNYDEYt DOD balance: $20,000.00 + 9.32 accrued interest Account # 21001015261 Establis>ed 08-09-1995 - ELVENA B SNYI3EIZ DOD balance: $22,405.98 + 10.13 accrued interest Checking Account Account # 5140060032 Established 01-01-1978 ELVENA B SNYDER DO33 balance: $2,906.32 + 0.12 accrued interest Page 1 of 2 IVUY, 7, LVVi ]~`t1flYl CIY1, DHIY~ 41L /V~-L/4/ lYO, ~~y~ r, L/ L please note that this office only provides date of death balances for deposit accounts (IltAs, CDs, Checking and Savings accounts). We do not process any finaneial transactions or pc~ovide statements. If you need assistance with any of these items, please call 1-888 PNC-BANK (1-&88-762-2265) or stop by your local PNC Bank branch office. Sincerely, Coll Czowder 1-800-762-1775 P7-PFSC-04-F 508 First Ave Pittsburgh, PA 15219 ~~ Member FDIC Page 2 of 2 STONE LAFAVEB &SHEKLETSKI ATTORNEYS AT LAW 414 BRIDGE STREET DAVID H. STONE POST OFFICE BOX E GERALD J. SHEKLETSKI NEw CUMBEELAND. PA 17070 ELIZABETH B. STONE www.stonelaw.net July 14, 2008 OF COUNSEL CHARLES H. STONE JON F. LAFAVER TELEPHONE (717) 774-7435 FACSIMILE (717) 774-3869 Register of Wills of Cumberland County 1 Courthouse Square ''~ c7 Carlisle, PA 17013 , <--. c> ' Re: Estate of Elvena B. Snyder ~ -m File No. 21 07 0944 ~ ~ cn . reetings: , --, - -;~ ,, -~; _, `= ~ ~ ` ~ ~ Please find enclosed two copies of the Inventory and Inheritance Tax Returns in theme above referenced estate. I am also enclosing two checks, one in the amount o f $30.00 for the rE;cording fee, and one in the amount of $271.78 for the Inheritance Taxes. After the above documents have been recorded, please return the copies to our office in the enclosed self-addressed, stamped envelope, which I have provided for your convenience. Please note that these documents are being sent via regular United States Mail and this lE;tter has been post marked on July 14, 2008. Thank you for your attention and assistance in this matter. Please don't hesitate to contact us should you have any questions regarding this matter. Very truly yours, STONE LaFAf~ER &SHEKLETSKI S ~_ ;; ~_ _l ~r `,_ I)HS/jam Enclosures cc: Diane Wolfe, Executrix (w/enclosures) ;~ C, -~ ~ i '~(t7- {.S T~ ,~' ;t? lw" ~+ k, 4i~ Y ~'"`~ ~ ~'.- C'-; l~ -0. srt3ii~~ d ~~ !§ ffi~ --...:-: r• "'i' .++"".^. ~. ..~~` ~~ ..~+^'° ~: .r'. ~: ...~` '/" r• .~• r' ./"' r `+' .-r, f ..~~' .~+ ~ o r~ W W u] ~ X a 4 r'~'j7 N m ~ v ~ N v W O W ~ ~ W Q W d p 7 .a a °. U O 2 U ~d G N c17 cJ ~ ~ ~ }.~ M ~ ~ O '"~ Q' r ~ ~ ~ ,~,a N P-~ O ~ ~ y ~ N ~ p '--~ ~bD V N Ol ~ ~ ~ v r