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HomeMy WebLinkAbout08-04-08k, 15056051058 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes am. County Code Year File Number PoBOxzsosot INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 08 0010() ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 178-24-9615 01 /11 /2008 08/21 /1930 Decedent's Last Name Suffix Decedent's First Name MI Lichtenberger Euzane R (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW • 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) • 6. Decedent Died Testate 7. Decedent Maintained a Living Trust U 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 COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRE~T~D TO: Name Daytime Telephort'e'Number _ ~ _. Harry E Lichtenberger (717) 240-2154'- _ Firm Name (If Applicable) ~ rN t REGISTER OF UUILtS~USE ONLY First line of address T' 1338 Swope Drive ,.-., Second line of address ~•I City or Post Office Boiling Springs Correspondent's a-mail address: Ilch Ci eplX.net State ZIP Code Pa 17007 oarE rtl_Eo 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. SIGNATURE OF PERS ~ON IBLE F ILING RE URN ? ~~ DATE/ f ,- ADDRESS __ _ __ _ - SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE __ ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 15056051058 15056051058 1338 Swi?lpe Drive -Boiling Springs, ~~ i/ ~. 15056052059 REV-1500 EX Decedent's Social Security Number Euzane R Lichtenberger ' 178-24-9615 s Name: Decedent RECAPITULATION 1. Real estate (Schedule A) . .......................................... .. 1. 0.00 2. ..................................... Stocks and Bonds (Schedule B) 2, .. 0.00 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... .. 3. 0.00 4. 9 9 ( ) ........................... Mort a es 8 Notes Receivable Schedule D 4. .. 0.00 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ...... .. 5. 43,707.90 6. Jointly Owned Property (Schedule F) Separate Billing Requested ..... .. 6. 0.00 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property 81 4• 023 (Schedule G) • Separate Billing Requested...... .. 7. , . 8. Total Gross Assets (total Lines 1-7) .................................. .. 8. 4,707.90 9. Funeral Expenses & Administrative Costs (Schedule H) ................... .. 9. 808.75 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............. .. 10. 120.21 11. Total Deductions (total Lines 9 & 10) ................................. .. 11. 92$.96 12. Net Value of Estate (Line 8 minus Line 11) ............................ .. 12. 42,778.94 13. Charitable and Governmental BequestslSec 9113 Trusts for which an election to tax has not been made (Schedule J) ...................... .. 13. 0.00 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... .. 14. 42,778.94 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_ 15. 16. Amount of Line 14 taxable at lineal rate x .0 45 42,778.94 1B. 'I ,925.05 17. Amount of Line 14 taxable at sibling rate X .12 17~ 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. TAX DUE ....................................................... .. 19. 1,925.05 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 15056052059 REV-1500 EX Page 3 File Number nPr_PrlPnt's Complete Address: 21 08 00100 DECEDENT'S NAME DECEDENT'S SOCIAL SECURITY NUMBER Euzane R Lichtenberger 178-24-9615 __ __ __ STREET ADDRESS 324 Chestnut Street __ __ Apt #8 - __ CITY STATE ZIP Mount Holly Springs Pa 17065 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 1,925.05 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments _ C. Discount Total Credits (A + g + C) (2) 0.00 3. InterestlPenalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) 0.00 . 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. 0 00 ' Fill in oval on Page 2, 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) 1,925.05 A. Enter the interest on the tax due. (5A) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) 1,925.05 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOGKS 1. Did decedent make a transfer and: Yes ^ No ~~ a. retain the use or income of the property transferred :.................................................................................... ...... 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? ............................................................... ....... If death occurred after December 12, 1982, did decedent transfer property within one year of death 2 . 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? ....... ....... ^ ~x~ Did decedent own an Individual Retirement Account, annuity, or other non-probate property which 4 . contains a beneficiary designation? ................................................................................................................. ....... ^ ~K~ 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. §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)]. 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-1502 EX+ (6-98) P• ~. SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Euzane R Lichtenberger FILE NUMBER 21-08-00100 real property owned solely or as a tenant in common must be reported at }air market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real orooerty which is jointly-owned with right of survivorship must be disclosed on Schedule F. (If more space is needed, insert additional sheets of the same s¢e) REV-1503 EX+ (6-98) . ~~ SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Euzane R Lichtenberger 2:L-08-00100 All property jointly-owned with right of survivorship must be disclosed on Schedule F. (If more space is needed, insert additional sheets of the same size) REV-1504 EX+ (6-98) ~~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C CLOSELY-HELD CORPORATION, PARTNERSHIP OR SOLE-PROPRIETORSHIP ESTATE OF FILE NUMBER Euzane R Lichtenberger 21-08-00100 Schedule C-1 or C-2 (including all supporting information) must be attached for each closely-held corporationlpartnership interest of the decedent, other than a sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships. (If more space is needed, insert additional sheets of the same size) REV-1507 EX+ (6-98) ~~ ` ~, SCHEDULE D COMMONWEALTH OF PENNSYLVANIA MORTGAGES & NOTES INHERITANCE TAX RETURN RECEIVABLE RESIDENT DECEDENT ESTATE OF FILE NUMBER Euzane R Lichtenberger 21-08-00100 All property jointly-owned with right of survivorship must be disclosed on Schedule F. (If more space is needed, insert additional sheets of the same size) REV-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Euzane R Lichtenberger 21-08-00100 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. (If more space is needed, insert additional sheets of the same size) REV-1509 EX+ (6-98) e .s. V COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER Euzane R Lichtenberger 21-08-00100 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME I ADDRESS I RELATIONSHIP TO DECEDENT A' NONE B. C. JOINTLY-OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE DATE OF DEATH VALUE OF ASSET of DECD'S INTEREST DATE OF DEATH VALUE OF DEI:EDENT'S INTEREST 1. A. I TOTAL (Also enter on line 6, Recapitulation) ~ $ (If more space is needed, insert additional sheets of the same size) 0.00 REV-1510 EX+ (6-98) F' .~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Euzane R Lichtenberger 21-08--00100 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH ACOPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE ~ WACHOVIA - 401 SOUTH TRYON ST -CHARLOTTE, NC 28288-1164 BANK TAX ID 56135425 IRA RETIREMENT PLAN ID 0178249615 TAX PAYER ID 178-24-9615 FOR EUZANE R LICHTENBERGER 4,023.81 4,023.81 DATE OF BIRTH 08131130 PAID T0; BARBARA H MAURICE 7 VALLEY ROAD ETTERS, PA 17319 TOTAL (Also enter on line 7 Recapitulation) $ 4,023.81 (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (12-99) SCHEDULE H FUNERAL EXPENSES & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT FILE NUMBER ESTATE OF Euzane R Lichtenberger 21-08-00100 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION NUMBER A. FUNERAL EXPENSES: ~~ HOLLINGER FUNERAL HOME ZION UNITED METHODIST CHURCH -MEMORIAL SERVICE 23 CHURCH LANE -CARLISLE, PA 17015 PASTOR RICK ROBINSON g. 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 Year(s) Commission Paid: 2. Attorney Fees 3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Relationship of Claimant to Decedent 4, Probate Fees 5, Accountant's Fees g, Tax Return Preparer's Fees 7. MISC COSTS OF ADMINISTRATION 8 POSTAGE s MILEAGE FOR BARBARA MAURICE & HARRY E LICHTENBERGER i o TURBO TAX 11 REGISTER OF WILLS FILING FEE Zip Zip TOTAL (Also enter on line 9, Recapitulation) I $ (If more space is needed, insert additional sheets of the same size) AMOUNT 166.00 400.00 136.00 1.64 42.42 47.69 15.00 808.75 REV-1512 EX+ (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Euzane R Lichtenberger 21-08-00100 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9-001 F' ~" '* SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF 21-08-00100 Euzane R Lichtenberger RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustees ( ) OF ESTATE t TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)) SON 1!4 OF RESIDUE 1 HARRY E LICHTENBERGER 1335 SWOPE DRIVE -BOILING SPRINGS, PA 17007 SON 1!4 OF RESIDUE 2 DONALD P LICHTENBERGER 306 TICHY DRIVE -MOUNT HOLLY SPRINGS, PA 17065 DAUGHTER 1/4 OF RESIDUE 3 BARBARA H MAURICE 7 VALLEY ROAD - ETTERS, PA 17319 DAUGHTER 1/4 C)F RESIDUE 4 BEVERLY E MOUNTZ 149 SOUTH EAST STREET -CARLISLE, PA 17013 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET tl 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 II -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)