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HomeMy WebLinkAbout09-19-0815056051047 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes ,.. PO BOX 280601 INHERITANCE TAX RETURN ~~ / Harrisburg, PA 17128-0601 RESIDENT DECEDENT "~'L~` ~ ~ ~ '1 ENTER DECEDENT INFORMATION BELOW Social Number Date of Death Date of Birth Decedent's Last Name Suffix Decedent's First Name MI k (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouses First Name MI Spouse's Socal Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ~ 1. Original Return O 2. Supplemental Return O 3. Remainder Return (date of death prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) ~ 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 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 T0: Name Daytime Telephone Number Firm Name (If Applicable) ~-, REGISTE(t-flF~-t HILLS US~Ej1NLY =_ ~ ~ r-~ --r c ~ 'v _~ ~-~ First line of address . L ~,Tl .~. A? ~ _ '7 7 ~ rry~~ ~ Second line of address ~ ~ _ - _ {-,~ --~ w ~ _ ~ ~:. Post Office Cit o State ZIP C d DATE FILED ~ y r o e ~,' v~ r, ~s S ~:~ 1~ L ~. Q ~ ~ 7 s ? ~ 1 g ~ 6 Correspondent's a-mail address: ~ ~ {,, N- r~ ~I 'Gt' 1 ~ G ~Q~, ~ ~° O Under penalties of pery'ury, 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. SIG,ItIl+TAnE~P RSON NSIBL~OR FlLING RETURN DAT ADDRESS (( ~~ ~~~ ~~ ~ ~ , 135 ~e NNE' ,-• ~-S'y~ SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056051047 15056051047 J J 15056052048 REV-1500 EX Decedent's Name: 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 8~ Notes Receivable (Schedule D) .......................... ... 4. +, 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ..... ... 5. , 3 ~~ ~r 3 .3 6. Jointly Owned Property (Schedule F) O Separate Billing Requested .... ... 6. 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested..... ... 7. r 8. Total Gross Assets (total Lines 1-7) ................................. ... 8. ~ ~ ~ ~ g. 3 9. Funeral Expenses & Administrative Costs (Schedule H) .................. ... 9. y 5 8 ~ .'a ,5 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............. ... 10. 11. Total Deductions (total Lines 9 & 10) ................................ ... 11. r- r 5 ~'~w1. 12. Net Value of Estate (Line 8 minus Line 11) ........................... ... 12. Cj ~ L} ~ , ~ 8 13. Charitable and Governmental Bequests/Sec 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) ................... ..... 14. 5 d •t ~ i Q Cl w 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 ~ 16. dc1 p d_ d- E 8 Q 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 O REV-~! 500 EX Page 3 Decedent's Complete Address: File Number ~oo~T ©o ~a~ DECEDENT'S NAME -1 - ___- STREET ADDRESS -- - - _ CITY - _ _ - - - - ~ STATE _ _ _ ZIP New~]~11~ ~J 1 `7 a,~O Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments ---- C. Discount 3. Interest/Penalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) Total InterestlPenalty (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) p~ C~~,, ~Q A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) 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? .................................................................................................................. ...... ^ 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-1508 FX ~ (1-97( SCHEDULE E ~+ COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT EST TE OF FILE NUMBER o,,, r~-so ~v 1M ~~~- ts4'.~ ~ ~~ g -~ coo ~ ~L 1 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule f. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH r- ~ o ~ ~ ~ a ? C~ ~.J ~ ~, e~l~ l OTC to - , ~ ~"~ ~ ~ C' ~ ~"~' °~ J TOTAL (Also enter on lime 5, Recapitulation) I ~ `,3 ~~ ~ 3 (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (10-06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCNEDI~LE N FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: e`, 1. ~~-°, 5 ~-~ G w-pr,. S t© ~ B. ADMINI TRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zip 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 6. Tax Return Preparer's Fees 7. -Z~p G5' . TOTAL (Also enter on line ~1, Recapitulation) $ ~ ~ ~~ ~..5 (If more space is needed, insert additional sheets of the same size) REGISTER OF WILLS CUMBERLAND COUNTY PENNSYLVANIA CERTIFICATE OF GRANT OF LETTERS No . 2008- 00491 PA No . 21- 08- 0491 Estate Of : HARRISON MALCOLM STENINGER (First, Midd/e, Lastl a/k/a : HARR/SON STEN/NGER Late Of : WEST PENNSBORO TOWNSH/P CUMBERLAND COUNTY Deceased Social Securi ty No : WHEREAS, on the 2nd day of May 2008 an instrument dated March 3rd 1999 was admitted to probate as the last will of HARR/SON MALCOLM STEN/NGER /First, Midd/e, Lastl a/k/a HARRISON STEN/NGER Late of WEST PENNSBORO TOWNSHIP, CUMBERLAND County, who died on the 15th day of April 2008 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, GLENDA EARNER STRASBAUGH Register of Wills in and for CUMBERLAND County, in the Commonwealth of Pennsyl vania, hereby certify that I have this day granted Letters TESTAMENTARY to: LARRY MSTEN/NGER and LOU/S H STEN/NGER who have duly qualified as EXECUTOR(R/X) and have agreed to administer the estate according to law, all of which fully appears of record in my office a t CUMBERLAND COUNTY COURT HOUSE, CARL/SLE, PENNSYL VANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 2nd day of May 2008. * *NOTE* * ALL NAMES ABOVE APPEAR (FIRST, MIDL)LE, LAST) a.....~~....b.,~._..y__ __ _ eailwyv.991steninge.hml~2/22/99 2008 MAY -2 AM I I ~ 59- LAST WILL A)TD T88TA~1T OF CLERK OF HARRISON l[ALCOLH 8TDIING$R ORPHAN'S CO(.lRT CUME~,~.i:hf~.ON MALCOLM STENINGER, of 102 Meadow Drive, Shippensburg, Franklin County, Pennsylvania, being of sound and disposing mind, memory, and understanding, do hereby declare this as and for my last will and testament hereby revoking all wills and codicils previously made by me. FIRST I declare at the date of the execution of this will that I am married and that my wife's name is HELEN ELIZABETH STENINGER; and that at the date of the execution of this will I have two (2) children, namely: Louis Steninger (born January 14, 1943); and Larry Steninger (born February 4, 1947); and I have three (3) children who are the issue of a previous marriage, namely: Jane Summers (born May 8, 1933); Joan Hutchison (born September 13, 1934); and Nancy Smith (born March 8, 1937). SECOND I direct my executor hereinafter named to pay my just debts (not including mortgages on real estate) and funeral expenses as soon as is practical after my death, and to pay all legacy, succession, transfer, inheritance, estate and other similar taxes that may become payable at or after and by reason of my death as an administration expense. THIRD I give, devise and bequeath unto my wife, HELEN ELIZABETH STENINGER, if she survives me, absolutely and in fee simple all of the rest, residue and remainder of my estate of every kind and description, both real and personal and wheresoever situated, including all property over which I may have any general power of appointment. FOURTH In the event my said wife shall predecease me or-shall die simultaneously with me or so nearly so that it cannot be readily determined which of us survived the other and in such latter case it shall be conclusively presumed that she did predecease me, then in either such event, I give, devise and bequeath all of the rest, residue and remainder of my said estate, in equal shares to my said children and if any of them not be living at the time of my death, the share which such deceased child would have taken had he survived me shall go to the children of such deceased child, who survive me, but if there be no such child or children living at my death, then the share of such child dying without children surviving me shall be divided as hereinabove provided between my surviving issue, per stirpes. FIFTH I appoint LARRY M. STENINGER, of Landisville, Pennsylvania, and LOUIS H. STENINGER, of Lititz, Pennsylvania, Co-Executors of this will. No fiduciary appointed herein shall be required to file a bond for performance of fiduciary duties. IN WITNESS WHEREOF, I have hereunto sew my hand and seal .to thi,~ my last will and testament this ~J day of 1999. n ;~~.~-.~.~tf~JiGEc'~`-~'y~t~ -xG-'`; (SEAL) HARRISON MALCOLM STENINGER Signed, sealed, published and declared by the above named testator, as and for his last will and testament in the presence of us, who at his request, in his sight and presence, and in the sight and presence of each other have hereunto subscribed our names as witnesses. ~,' F f,' ~'- ~~r. ! ' ' ' residing at %; , 'f ~ j~ ,:- , ; ,. residing at COMMONWEALTH OF PENNSYLVANIA COUNTY OF FRANKLIN SS ,., e, ~ ISON MALCOLM STENINGER, ~ ~~ ~' and ~ ~ ~ ~ h , 1' , the testa o and he w tnesses respective y, whose names are signed to the attached or foregoing instrument, being first duly sworn and qualified according to law, do hereby declare to the undersigned authority that we were present and saw the testator sign and execute the instrument as his will, and that he had signed willingly (or willingly directed another to sign for him), and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the will as a witness and that to the best of their knowledge the testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence; [and I, the said testator, do hereby acknowledge that I signed and executed the instrument as my last will, that I signed it willingly, and as my free and voluntary act for the purposes therein expressed]. JCS X-°~x-L~i . .~ ~ ,~ ; ~~,'~~ ~ ~ ~' j f -~. j;' ,, Acknowledged, sworn a d subscribed ,t~lo before me this 3 y~ day of I~YC~~~'~ , 1999 ._ ~ ofary P blic NOTARIAL gk;Ai, LINDA H. EA$yE~ Notary Public Moro of Cbambaraburg, Franklin Co. ~q Commieaion Espirea October 2, 2000 -~ w a ¢ a ~ ,.. H LL ~ ~ _ oo• r 00.M --' ¢>r-o ~o Nam a¢ ~ ~ a y ~r M_ O ~~~ ., ~~~ tl~ o i u~y c ~ i~ ~~ ~ r.,. t`7 `d ~ - ~ .. ~.+. ~~- ~' r.f. ~.~~~/ -~I •~~~ l _ '~_ ti i ^ V _ ~ ~j L C ; J v i~~~~~ """,., ^_ T ~~ C. ~ _