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HomeMy WebLinkAbout09-15-08 15056051058 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 ~ /~] / /~ f Harrisburg, PA 17128-0601 ^ ~ ~ _ RESIDENT DECEDENT I (~ t)C. ENTER DECEDENT INFORMATION BEL OW Social Security Number Date of Death Date of Birth 174-20-7466 1 07/06/2007 04/09/1924 Decedent's Last Name Suffix Decedent's First Name MI Ginter Jean A (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 INAPPROPRIATE OVALS BELOW ~>~ 1. Original Return t~;~ 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-82) "~ 4. Limited Estate t~~ 4a. Future Interest Compromise (date of ~mN~ 5. Federal Estate Tax Return Required death after 12-12-82) €; ;:~"s 6. Decedent Died Testate 7. Decedent Maintained a Living Trust ____ 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 ;„~::r 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 DIRECTED TO: Name Daytime Telephone Number _ James M. Bach, Esquire _ r.~ (717) 737-~33 _ ~-- © ~ Firm Name (If Applicable) r __. ~ -~._. __,.. ~_.__. ry ' , ~ REGISTER;LS U30'>pNLY r Attorney At Law ~ } '=1 ( t ~ First line of address _ ~ _ ', ' v~ ~ CJl _s..! `~1 -- 352 S. Sporting Hill Rd. t ~ I ~ ~ -~, I ~~, ~~ ~ Second line of address ~ --~ W °~ ; _ _ _ -~ , ?~ I N Qr City or POSt Office State ZIP Code DATE FILED __ _ _ Mechanicsburg ' PA 17050 Correspondent's a-mail address: 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 QF P RSON RESPO IBLE~R FILMIC RETU~ DAT~ / ta. ADDRESS ~ / 5216 WOODLAWN DRIVE. HARRISBURG, PA 17109 SIGNATURE OF PREP R R OTHER T N RE ESENTA IVE ~E ` ADDRESS ~~ ~ '' a S 352 S. Sporti Hill Rd. Mechanicsburg, PA 17050 PLEASE USE ORIGINAL FORM ONLY 15056051058 Side 1 15056051058 15056052059 REV-1500 EX Decedent's Social Security Number Decedents Name: Jean A Ginter .._____ 174-20-7466 _v~ __.~®. RECAPITULATION ~~a..~._, _ , _._.,..._._ . - ~-_ .m -..~ ...n._.__ 1. Real estate (Schedule A) .......................................... ... 1. 16,674.00 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. ' 60.02 6. Jointly Owned Property (Schedule F) Separate Billing Requested .... ... 6. 427.46 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~:~ Separate Billing Requested..... ... 7. 8. Total Gross Assets (total Lines 1-7) ................................. ... 8. 17,161.48 9. Funeral Expenses & Administrative Costs (Schedule H) .................. ... 9. 19,981.86 10. Debts of Decedent, Mortgage Liabilities, 8~ Liens (Schedule I) ............. ... 10. _ _ _ 11. Total Deductions (total Lines 9 & 10) ................................ ... 11. ' 19,981.86 12. Net Value of Estate (Line 8 minus Line 11) ............................ .. 12 -2,820.38 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. -2,820.38 ®.-._._____~___-m.,.m..~_...____-__..._-_ _~. _ TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES _~®.__ ,~.m a..~~...,-.~,...~. w. 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 _ ', 16. 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. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 15056052059 REV-1500 EX Page 3 Decedent's Complete Address: File Number DECEDENT'S NAME DECEDENT'S SOCIAL SECURITY NUMBER Jean A Ginter 174-20-7466 STREET ADDRESS 207 High Street CITY Summerdale STATE PA ZIP 17093 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) 4. 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. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5g) 0.00 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 :................................................................................... ....... ^ 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? ............................................................... ....... ^ 2. If 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? ........ ...... ^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .................................................................................................................. ...... ^ ^7c 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) ~~ SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER JEAN A. GINTER All real property owned solely or as a tenant in common must be reported at fair 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 property which is jointlyowned 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 JEAN A. LINTER 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. (If more space is needed, insert additional sheets of the same size) REV-1509 EX+ (6-98) ~ S~NEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER JEAN A. GINTER JOINTLY-OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANKACCOUNT 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 DECEDENT'S INTEREST 1. A. 01/05/98 M&T Bank Checking Account (joint account) 854.92 50% 427.46 TOTAL (Also enter on line 6, Recapitulation) I S 427.46 (If more space is needed, insert additional sheets of the same size) If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. REV-1511 EX+ (12-99) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER JEAN A. GINTER Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1' Sullivans Funeral Home Enola, PA 4,552.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Sharon F. COOk Social Security Number(s)/EIN Number of Personal Representative(s) 198-44-8402 street Address 5216 Woodlawn Drive City Harrisburg .state PA zip 17109 Year(s) Commission Paid: 2009 2. Attorney Fees 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 5. Accountant's Fees 6. Tax Return Preparer's Fees ~. Real Estate Taxes (2008) 8. Dr. Conner Rich 9. PA American Water ~o. PPL Electric ~ ~ Walmart 12. Verizon TOTAL (Also enter on line 9, Recapitulation) I $ (If more space is needed, insert additional sheets of the same size) 861.50 1,033.80 267.00 1, 302.44 131.00 189.45 149.24 95.00 25.56 8,606.99 SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS 13. East Pennsboro Tw .Sewer and Trash 173.85 14. Sadler Oil Co. 367.35 15. Erie Insurance 74.00 16. Home Depot 384.83 17. Lisa Beaver (home re airs) 323.00 18. Randy Ginter (home re airs) 100.00 19. Gary Ginter (home re airs) 319.75 20. Sharon Cook (home re airs) 2,017.92 21. Sears 3,994.41 22. AAA Visa 3,619.76 TOTAL (including amount from on final Schedule H): 19,981.86 1 REV-1513 EX+ (g-00) P SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER JEAN A. GINTER 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) (1.2)) 1 Gary W. Ginter 636 B Street Enola, PA 17025 Son 1 /7 2~ Randal K. Ginter 12 Helen Street Enola, PA 17025 Son 1/7 3. Karen K. Beaver 26 Bailey Run Newport, PA 17074 Daughter 1/7 4. Sharon F. Cook 5216 Woodland Dr. Harrisburg, PA 17109 Daughter 1/7 5• Lisa A. Baddorf Daughter 1/7 6. Barry L. Ginter Son 1 /7 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 16, AS APPROPRIATE, ON REV-1500 COVER SHEET II 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 $ (If more space is needed, insert additional sheets of the same size) ~"`" JAMES M. BACH Attorney At Law 352 S. Sporting Hill Rd., Mechanicsburg, PA 17050, Tel: (717) 737-2033 September 12, 2008 Register of Wills 1 Courthouse Square Carlisle, PA 17013 Re: The Estate of Jean A. Ginter (Insolvent Inheritance Tax Return) Dear Register of Wills, Enclosed herewith please find an original and one copy of an Inheritance Tax Retum for a resident decedent. This estate is insolvent. Kindly process this in your ordinary fashion. Lastly, I also enclose a check in the amount of $15.00 which represents the cost to file this tax return. Respectfully, J es M. Bach ttorney at L1I)Y `Q.~. Encl: Inheritance Tax Return (2) 1 , Check ($15.00) ~ ~~-' CC Sharon F. Cook with enclosure (tax return) ~' ~' `~ n ~' ~Q ~ ~~ - -- r~ -° D. ~ ~;-~ L 7 ~ -. ~ - a ~ ~ W a`t; tJi