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Home My WebLink About11-10-08J 15056041147 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO 60X.280601 2 1 0 5 0 1 0 2 8 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 092387109 11042005 07141946 Decedent's Last Name Suffix Decedent's First Name MI HOERNING RUTH E (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 8E 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 ^ qa. Future Interest Compromise ^ 5. Federal Estate Tax Return Required (date of death after 12-12-82) ® 6 Decedent Died Testate ^ ~~ (Attacdh Copy~of Trust)a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) ^ 9. Litigation Proceeds Received ^ 10 between l2-3rty91Da ditidlatge5)f death ^ 11.Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Nanne Daytime Telephone Number CRAIG A. DIEHL, ESQUIRE, CPA 7177637613 Firm Name (If Applicable) L.AW OFFICES OF CRAIG A. DIEHL First line of address 3464 TRINDLE ROAD Second line of address City or Post Office CAMP HILL State ZIP Code PA 17011 REGISTER~6f WILLS USE~NLY .~ -~ - a ~- r - ~~- ~-? ~'~ .._ t - ~~ ~ +_ r ~ FILED - fV C~ j Correspondent's a-mail address: C d i e h l@ C 3 d i e h 11 a W. C O m 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. Robert M. Knaper 600 Charles Circle PA 17406 SIGNATURE OF PREPAR OTH R T, A EPRESENTATIVE DATE ~"~~~~~,.~ ~~,~~ Craig A. Diehl, Esquire, CPA 'y !~ rr ADDRESS // j 34164 Trindle Road, Camp Hill, PA 17011 Side 1 L~ 15056041147 15056041147 J _J 15056042148 REV-1500 EX Decedent's Social Security Number ~ecedeM~s Name: H O E R N I N G, RUTH E. 0 9 2 3 8 7 1 0 9 f2ECAPITULATION 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 , 6 14.1 9 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested .......... ... 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested .......... ... 7• 8. Total Gross Assets (total Lines 1-7) .................................................................... ... g. 3 , 6 14.1 9 9. Funeral Expenses & Administrative Costs (Schedule H) ...................................... ... 9. 2,505.87 110. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............................. ... 10. 131,019.88 1' 1. Total Deductions (total Lines 9& 10) ................................................................... ... 11. 1 3 3, 5 2 5 7 5 12• Net Value of Estate (Line 8 minus Line 11) .......................................................... ... 12, - 1 2 9 , 9 1 1 5 6 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. - 12 9 , 9 1 1 5 6 1'AX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, of transfers under Sec. 9116 (a)(1.2) X .00 15. 16. Amount of Line 14 taxable at lineal rate X .045 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. 0 0 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^ Side 2 L~ 15056042148 15056042148 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 - 05 - 01028 DECEDENT'S NAME HOERNING, RUTH E. STIREET ADDRESS Super 8 Motel, Room 301 1800 Harrisburg Pike CIlY STATE ZIP Carlisle PA 17013 TaX Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. Interest/Penaliy if applicable p. Interest E. Penalty Total Credits (A + B + C) Total Interest/Penalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 Line 20 to request a refund 5. If 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. g. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT (1) 0.00 (2) 0.00 (3) 0.00 (4) J (5) 0.00 (5A) (5B) 0.4 0 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 :.................................... ^ 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 A5 PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1955, 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 clisclosure 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 natuiral 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)]. A sibliing is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. SCHEDULE E - CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF HOERNING, RUTH E. 21 - 05 - 01028 Include thee 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 DESCRIPTION VALUE AT DATE OF NUMBER _ DEATH 1 Sovereign Bank -Checking Account #1691022527 3,520.74 2 ~ Miscellaneous Refunds ~ 93.45 TOTAL (Also enter on Line 5, Recapitulation) ~ 3,614.19 CHEDULE H FUNERAL E)CCPENSES & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN A rV1Al\ IIC~T~ATi~ /C ^~1~TC+ RESIDENT DECEDENT FYJIY~ ~Y1~7 ~ rW ~ NYC VW ~ ~7 ESTATE OF HOERNING, RUTH E. FILE NUMBER 21 -05-01028 Debts of decedent must be reported on Schedule I. -- ITEM NUMBER FUNERAL EXPENSES: DESCRIPTION ~ AMOUNT A. B 1 ADMINISTRATIVE COSTS: Personal Representative's Commissions Robert M.Knaper Social Security Number(s) / EIN Number of Personal Representative(s): Street Address 600 Charles Circle 2. 3. City York State PA Zip 17406 Year(s) Commission paid Attorney's Fees Law Offices of Craig A. Diehl Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant 4 5 6 7 Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Probate Fees Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Robert M. Knaper -Reimbursement of Automobile Mileage (400 miles x .485/mile) 180.71 1,500.00 54.00 194.00 TOTAL (Also enter on line 9, Recapitulation) 2,505.87 C01~1MONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Schedule H Funeral E~enses & Adminlsfi'atiVe Costs continued ESTATE OF HOERNING, RUTH E. FILE NUMBER 21 -05-01028 I Cumberland Law Journal -Estate Advertisement i 75.00 Sovereign Bank -Estate checkbook fees 25.35 The Sentinel -Estate Advertisement 166.60 Robert M. Knaper -Cleaning services of apartment 300.00 Law Offices of Craig A. Diehl -Filing Fee for Entry of Appearance 5.00 Law Offices of Craig A. Diehl -Reimbursement of Certified Mail for 5.21 PA Department of Public Welfare letter Page 2 of Schedule H SCHEDULEI DEBTS OF DECEDENT, MORTGAGE COMMONWEALTH OF PENNSYLVANIA LIABILITIES, & LIENS INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF HOERNING, RUTH E. 21 - 05 - 01028 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1 Island National Group -Merchandise Bill 78 19 2 I Allied Interstate -Credit Card Bill ~ 236.79 3 I George's Flowers -Flower Bill ~ 44.47 4 I Commonwealth of Pennsylvania -Department of Public Welfare I 130,660.43 TOTAL (Also enter on Line 10, Recapitulation) I 131,019.88