HomeMy WebLinkAbout04-0279REV- 15C0 ~X + (6-00)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENTOFREVENUE
DEPT Z80601
HARRISBURG, PA 171Z8-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DECEDENT S NAME (LAST, FIRST, AN D MIDDLE INITIAL)
D
E Books Gerald V.
OATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR)
12/26/2003 11/02/1929
IF APPLICABLE SU RV~VING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
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~iOrigInal Return ~!aSupplemental Ret um
Limited Estate Future interest Compromise (date of death after 1E- 12 -SE)
Decedent Died Testate Decedent Maintained a Living Trust
(Attach copy of Wdl) (Attach copy of Trust)
E~]9 LiNgatlon Proceeds Received I I Spouse] Poverty Credit
10
(date of death between 1Z-31-91 and 1 - 1-95)
OFFICIAL USE ON LY
FILE NUMBER
&ncr
COUNTY CODE YEAR NUMBER
SOCIAL SECURITY NUMBER
208-24-1828
THIS RETURN MUST BE RLED iN DUPLICATE WlTH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
(date of death
3 Remai~derRetum prlorto1E-13-SZ)
IR Federal Estate Tax Return Required
IR Total Number of Safe Deposit Boxes
] Election to tax under Sec 9113(A)
11
(Attach Sch O)
~THIS SECTION MUS'F~BE'COM~LETEO~ALI~CORRESPONDENCE &~CONF 0ENTIAL~[T~( INF~ORMAT ON'SHOUlD!BE D RECTED ,TO?~ ~
NAME COMPLETE MAiLiNG ADDRESS
Roser B. Irwin Esq. 60 West Pomfret Street
FIRMNAME{;f~opllcable) I West Pomfret Professional Bldg.
IRWIN & McKNIGHT J Carlisle, PA 17013
TELEPHONE NUMBER
I
717/249-2353 ~r'
, _~
1 Ream Estate (Schedule A) (1) ]~o~e ~ OFFI(~,~q3SEONLY
2 Stocks and Bonds (Schedule B) (2)
3 Closely Held Corporatmn, Partnership or (3)
Sole-Proprietorship
4 Mortgages & Notes Receivable (Schedule D) (4)
5 Cash, Bank Depos~ & Mmcellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
[~ Separate Bdhng 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 L~abdKles, & Liens (Schedule I) (10)
11 Total Deductions (total L~nes 9 & 10)
12 Net Value of Estate (Line 8 minus Line 11)
13
(8) 86,666.36
8,670.60
None
(11) 8,670.60
(12) 77,995.76
(13).
Chantable and Governmental Bequests/Sec 9113 Trusts for which an electron to tax has not been
made (Schedule J)
14 Net Value Sub)ect to Tax (Line 12 minus Line 13) (14) 77,995.76
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
1IR Amountof Line 14 taxable at the spousal tax
rate, or transfers under Sec 9116(aX12) 0.00 X 0 0 (15) 0 00
16 Amount of Line 14 taxable at hneal rate 0.00 X 0 ~5 (16) 0.00
17 Amount of Line 14 taxable at tabling rate 0.00 X 12 (17) 0.00
18 Amount of Line 14 taxable at collateral rate 77~995 76 X 15 (16) 11,699 36
19 TaxDue (19) 11,699 36
~ ~,;,~ !~,,i ~ ~t ~ ~BE,SURE TO ANSWER AU.~QUESTIONS ON;REVERSE SIDE AND~T(~ RECHECK<MATH~ ~: k~' ~ ~[~t~ ,,
Copyrlg ht (c) 2000 form software onb/1'he Lackner Group, I nc Form REV- 1500 EX (Rev 6-00)
REV-tSog EX.<t-gTI SCHEDULE i~
COMMONWEALTH OF PEN NSYL. VANIA JOINTLY-OWNED PROPERTY
iNHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Gerald V. Books SS~ 208-24-1828 12/26/2003
If an asset was made jmnt w~th~n one year of the decedenfs date of death, ~t must be reported on Schedule G
FILE NUMBER
21-04-
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
A Maxine J. Kuntz none
B
249 Pine Grove Road
Gardners, PA 17324
JOINTLY-OWNED PROPERTY
LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH
ITEM "OR JOIN'~ MADE Include name of flnancml InsNt utlon and bank DATE OF DEATH DECD'S VALUE OF
account number or similar identifying number
NUMBEF TENANT JOINT Attachdsedf°rl°intly-he]drealostate VALUE OF ASSET INTEREST )ECEDENT'S INTERES
1 A 09/03/80 ~&T Bank, savings account 11,118.72 50.007~ 5,559.36
TOTAL (Also enter on hne 6, Recapgulat~on) $ 5,559 36
(If more space m needed ~nsert additional sheets of the same raze)
Copyright(c) 1996 form software only CPSystems, lnc Form REV-1509 EX (Rev 1-97)
REV-~S~0 EX +0-97) SCHEDULE G
INTER-VIVOS TRANSFERS &
COMMONWEALTH OF PENNSYLVANIA
iNHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Gerald V. Books SS~/ 208-24-1828 12/26/2003 21-04-
Thru schedule must be completed and hied ~f the answer to any of questions 1 through 4 on page 2 m yes
DESCRIPTION OF PROPERTY % OF
ITEM INCLUDE THENAME OF THE TRANSFEREE THEIR DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
RELATIONSHIP TO DECEDENT AN D THE DATE Or TRANSFER
NUMBER ATTACH A COPYOF THE DEED FOR REAL ESTATE VALUE OF ASSET INTEREST (~F APPLICABLE)
1 Oppenheimer & Co. Inc. 81,107 00 81,107.00
IRA; beneficiary Janet
Maxtne Kuntz
TOTAL (Also enter on hne 7, Recapitulation) $ 81 , 107.00
(If more space is needed, ~nsert additional sheets of the same size)
Copyright (c) t996 form software only CPSystems, Inc Form REV-1510 EX (Rev 1-97)
REV-1511 EX +(1-97) SCHEDULE H
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES
&
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF
Gerald V. Books SS~/ 208-24-1828 12/26/2003
FILE NUMBER
21-04-
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A
B
1
3
4
5
6
7
FUNERAL EXPENSES
Hollinger Funeral Home & Crematory Inc.
ADMINISTRATIVE COSTS
Personal Representative's Comrmsmons
Name of Personal Representative(s)
Socml Security Number(s) / EIN Number of Personal Representatwe(s)
Street Address
Ce/ State Z~p
Year(s) Commmmon Prod
Attorney's Fees IRWIN & McKNIGHT
Family Exemption (If decedent's address is not the same as claimant's, attach explanation)
CImmant
Street Address
Ce/
Relatmnsh~p of Clarmant to Decedent
Probate Fees
Accountant's Fees
Tax Return Preparer's Fees
Other Adm~nmtratwe Costs
Register of Wills - fzltng fee
State Zip
6,480.60
2,075.00
100.00
15.00
TOTAL (Also enter on hne 9, Recaplturaaon) $ 81670.60
(If more space m needed, mse~t addmonal sheets of the same raze)
Copyright (c) 1996 form software only CPSystems Inc Form REV-~S11 EX (Rev 1-97)
REV- 1513 EX + (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Gerald V. Books SS~/ 208-24-1828
NUMBER
1
SCHEDULE J
BENEFICIARIES
12/26/2003
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [Intrude outright spousal distributions, and
trar~fers under Sec 9116(aX1 2)]
Maxlne M. Kuntz
249 Pine Grove Road
Gardners, PA 17324
FILE NUMBER
21-04-
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
Do Not Lint Trustee(s) OF ESTATE
Friend
remainder
ENTER DOLLAR AMTS FOR DISTRIBUTIONS SHO~',I ABOVE ON LN 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET
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 II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET ~ 0. O0
(If more space *s needed, ~nsert additional sheets of the same size)
Copyng ht (c) 2000 form software only The Lackner Group, [nc Form REV-1513 lEX (Rev 9-00)
Bank
M.'urch 10, 2004
Law Offices
lrv~n & McKmght
West Pomfret Profesmonal Buflclmg
60 West Porafrct Street
Carhsle, PA 17013-3222
4q9 Mitchell Street,
Millsl~)ro, DE 19966
RI~: F-state of Gerald V. Books Sr.
Date of Death: December 26, 2003
Social Security Number: 172-24-9883
Dear Mr. Irwin:
In response to your request, please be adwsed that at thc time of death, the above-
named deccdent had on deposit with tins bank the follovang accounts.
Account ~tpe ....
Accottr~ Number ......
Owners/up (Names oJ) . --
Savings Account
15004200903521
· Gerald V. Books Sr., M~mdne J KuntZ
Opemng D~te ........... 09/03/80
Balance on Date of Death. ...... $11,111 44
Acc~ed lntem~t $ 7 28
Tofal .................. $11,11872
Sincerely,
Charlene Warrington, Records Management
1-888-502-4349
~'a S£I2~£6aOEI SID dBO:~O ~0 0I ~N
'PfENHEIME
Oppenheimer & Co lnc
1015 Mumml R~ld
Wormlcvsburg, PA 17043
800-722-2294
February 25, 2004
Roger B. Irwin, Esquire
Irvln & McKnlght
60 W. Pomfret Street
Carlisle, Pa. 17013-3222
FEB 26 2004
IRWIN & M.c~rdt_~HT
RE: Estate of Gerald Books
Dear Mr. Irwin:
The market value for Gerald Book's IRA as of December 26, 2003
was $81,107. The designated beneficiary was Janet Maxtne Kuntz.
This is the only account I am aware of.
Sincerely,
Marc Moonin
Vice President - Investments
MM: dsd
COt~IMONWEALTH OF P£NNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
R~EIVED FROM
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 003711
IRWIN ROGER B ESQ
60 W POMFRET ST
CARLISLE, PA 17013
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $11,114.39
~:,.STATE INFORMATION SSN 172-24-9883
'~LE NUMBER 2104-0279
'I~ECEDENT NAME BOOKS GERALD V
D~,TE OF PAYMENT 03/23/2004
POSTMARK DATE 00/00/0000
;OUNTY CUMBERLAND
DATE OF DEATH 12/26/2003
i_REMARKS.
CHECK# 020955
TOTAL AMOUNT PAID
$11,114.39
INITIALS' JA
RECEIVED BY'
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF INDIVIDUAL TAXES
TNHERTTANCE TAX DZVTSZON
DEPT. 280601
HARRISBURG, PA 17128-0601
ROGER B IRWIN ESQ
IRWIN & MCKNIGHT
60 W POMFRET ST
CARLISLE
COMMONHEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF ZNHER/TANCE TAX
APPRAZSEHENT, ALLONANCE OR DZSALLOHANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
'04 ilM -7 P3:05
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
05-10-ZOOq
BOOKS
12-26-2005
Z1 0q-0179
CUMBERLAND
101
Aaoun~ Raai~,,l'ad
REV-ZE,~7 EX AFP (oI-nS)
GERALD V
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF HILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~ RETAIN LOHER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOHANCE OR
DZSALLOHANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF BOOKS GERALD V FILE NO. 21 0q-0279 ACN 101 DATE 05-10-200q
TAX RETURN HAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERS=.
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. ReaZ Es~a~e (Schedule A) (1)
2. S~ocks and Bonds (Schedule B) (2)
$. Closely Held S~ock/Par~narshAp Zn~eres~ (Schedule C) ($)
q. Mor~gages/No~as Receivable (Schedule D)
5. Cash/Bank Deposits/MAsc. Persona/ Proper~y (Schedule E)
6. Jointly Owned Proper~y (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. To,al Assa~s
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expanses/Ada. Cos~s/Misc. Expanses (Schedule H) (9)
10. Debts/Mortgage LAabili~ies/Liens (Schedule Z) (10)
11. To~al Deduc~Aons
12. Ne~ VaZue of Tax Re~urn
15.
lq.
Charitable/Governmental Bequests; Non-elac~ad 9115 Trusts (Schedule J)
Ne~ Value of Es~a~e Subjec~ ~o Tax
.00 NOTE: To Ansure proper
.00 credi~ ~o your account,
.00 subaA~ ~he upper por~Aon
.00 of ~his fora wi~h your
.00 ~ax Payment.
5/559.36
81~107.00
8,670.60
86,666 .$6
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
TAX CREDITS:
PAYMENT / RECEIP1
DATE NUMBER
0:5=Z$-Z00q. CD005711
DISCOUNT
INTEREST/PEN PAID
58q.97
AHOUNT PAID
11,11q.$9
TO?AL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
11,699.$6
.00
.00
.00
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REIIUTRED.
ZF TOTAL DUE TS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THXS FORM FOR ZNSTRUCTTONS.)
NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect flgures that lnclude the total of ALL returns assessed to date.
ASSESSMENT OF TAX: '
15. Aaoun~ of Line lq a~ Spousal ra~e (15) .00 X O0 = .00
16. Aaoun~ of Line lq ~axabla a~ LineaZ/Class A re~a (16) .00 X Oq5 = .00
17. Aaoun~ of Line lfi a* Sibling ra*a (17) .00 X 12 = .00
18. Aaoun~ of LAne lfi *axebla e~ Collateral/Class B ra*m (18) 77,995.76 X 15 = 11,699.$6
19. Principal Tax Due
(19)= 11,699.36
.00
(11) 8.670-60
(12) 77,995.76
(15) .00
(lq) 77,995.76
RESERVATION: Estates of decadents dying on or before December IZ; IgBz -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (coIIateral) beneficiaries of the decedent after the expiration of any estate for
llfe or for years; the Commonwealth hereby expressly reserves the right to appraise and assess transfer Xnharitancs Taxes
at the laeful Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act; Act 25 of 2000. (7Z P.S.
Section
PAYHENT: Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side.
--Hake check or money order payable to: REGXSTER OF WXLLS; AGENT
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office
of the Register of Hills, any of the Z3 Revenue District Offices; or by calling the special Z~-hour
answering service for forms ordering: 1-SO0-$BZ-Z050; services for taxpayers with special hearing end / or
speaking needs: 1-800-q~7-5OZO (TT only).
OBJECTIONS: Any party in interest not satisfied with the appraisement; allowance; or disallowance of deductions; ar assessment
of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice bY:
--written protest to the PA Department of Revenue, Board cf Appeals; Dept. ZBIOZ1, Harrisburg, PA 171ZB-IOZ1, OR
--election to have the matter determined at audit of the account of the personal representative; OR
--appeal to the Orphans' Court.
ADNIN-
ISTRATIVE
CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes; ATTN: Post Assessment Review Unit, Dept. ZB0601; Harrisburg, PA 17128-0601
Phone (717) 787-6SOS. Sea page 5 cf the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
DISCOUNT: If any tax due is paid within three (3) calendar months after the decadent's death, a five percent (BZ) discount of
the tax paid is allowed.
PENALTY: The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
INTEREST: Interest is charged beginning eith first day of delinquency; or nine (9) months and one (1) day from the date of
death, to the data of payment. Taxes which became delinquent before January
six (BZ) percent par annum calculated at a daily rate of .00016~. AIl taxes which became delinquent on and after
January l, 198Z will bear interest at a rate which wil! vary free calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through Z00~ are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor ..
1982
198~ 162 .00043S 199Z 92 .000Z47 ZOOZ 62 .000164
lgB~ 11Z .000501 1993-1994 72 .00019Z ZOO3 5Z .000137
1985 1~2 .000356 1995-1996 92 .O00Z~? ZO0~ 42 .000110
1986 102 .000Z74 1999 7Z .00019Z
1987 XOZ .000Z74 ZOO0 7Z .O00XgZ
--Interest is calculated as follows:
XNTEREST= BALANCE OF TAX UNPAID X NURBBR OF DAYS DEL/NQUENT X DAILY XNTERBST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. Xf payment is made after the interest computation date shown on the
Notice; additiona! interest must be calculated.