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HomeMy WebLinkAbout12-09-08' ~ C~' ~Y J 1505607120 REV-1500 EX (06-05) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes coumy cme veer File Number Po Box.zaosol INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 0 B 0 5 61 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 203 36 7234 OS 10 2008 03 07 1950 Decedent's Last Name Suffix Decedent's First Name MI FRIEND ROBERT L (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW 1. Original Return 4. Limited Estate C7 S (AVa h Copy of Wilq to ^ THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-e2) qa Fulura Interest Compromise ~ 5. Federal Estate Tax Return Require0 (tlate of death after 12-12b21 ~, Decedent Mantained a Living Trust e. Total Number of Sate De osit Boxes (Attach Copy IN Trust) p 9. Litigation Proceeds Received ~ 10. spousal Poverty Credit data of death ~ 11,Election to tax under Sec. gil3(A) between 1231-91 and i`-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 FOREST N MYERS 717 532 9046 Firm Name (If Applicable) LAW OFFICE FOREST N MYERS First line of address 137 PARK PLACE WEST Second line of address City or Post Office State SHIPPENSBURG pA correspondent'se-mall address: fn myers~embargmail.com Under penalties of perjury, I declare that I have examined this return, including accompanying it is true, correct and complete. Declaration of preparer other than the personal reoresentaeve John Preston Friend on any L7 m C~ 1 '~ 12-~'- Zcx.i "~ -, ~.G -a r-, -~'1 -ri -~ 1488 Brechbill Road, Chambersburg PA 17201 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ~~,_ Forest N Myers 1 Z ~ Zc~_-,~3 ADDRESS 137 Park Place West, Shippensburg, PA 17257-9212 L 1505607120 Siria 1 ZIP Code L- 17257-9212 REGISTER @f VNLLS c~ `:,~ 11n ,.) t, I -._. n ,r -=,0 ''` -. (=~ _1 T DATE ~ED 1505607120 J l~~ "~ Jo C~ ~~ ~\ o ~' ice. ~J ~~ ~\ 1505607220 REV-1500 EX re=eearn'sNama Robert Linden Friend Decedent's Social Security Number 203 36 7234 RECAPITULATION -- 1. Real Estate (Schedule A) ........................................................................................ .. 1. 2. Stocks and Bonds (Schedule B) ............................................................................. .. 2. 4 7, 0 9 7. 0 0 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. 1 2 8 , 4 31.9 6 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) ...................................................................... . 8. 1 7 5, 5 2 8. 9 6 9. Funeral Expenses & Administrative Costs (Schedule H) ................................ ......... 9. 1 1 , 0 1 2 . 2 5 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ....................... ......... 10. 11. Total Deductions (total Lines 9 & 10) ............................................................ .......... 11. 1 1 , 0 1 2 . 2 5 12. Net Value of Estate (Line 8 minus Line 11) ................................................... .......... 12. 1 6 4 , 51 6 . 7 1 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. 1 6 4 , 5 1 6.71 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 .00 0 . 0 0 16. Amount of Line 14 taxable at lineal rate X .045 0 . 0 0 17. Amount of Line 14 taxable at sibling rate X 12 16 3 , 516.7 1 18. Amount of Line 14 taxable at collateral rate X .15 _ 1, 0 0 0. 0 0 19. Tax Due 15. 0.00 1s. 0.00 17. 19 , 622.01 1e. 150.00 19. 19,772.01 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. a L Slde 2 1505607220 1505607220 J REV-1500 EX Page 3 Decedent's Complete Address: FIIe Number 21-08-0581 DECEDENT'S NAME Robert Linden Friend STREET ADDRESS -- 312 WMain Street, Mechanicsburg Borough CITY STATE ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credils/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 19,772.01 18,000.00 947.37 3. InteresUPenaltyifapplicable Total Credits (A+B+C) (2) 18,947.37 p, Interest E. Penalty Total InteresUPenalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2 Llne 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 824.84 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) $ Z 4.64 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 :.................................... g 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? ....................................................................................................................... ^ II~~ II t._~ 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 (O) 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 taz 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)]. A sibling 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-160a E%+(8-98( SCHEDULE B ~ STOCKS 8t BONDS LOMMOPIN£gLTH OF PENNSttVANN NJHERRANCE TPX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Friend, Robert Linden 21-08-0561 All property Iolnlly-owned wIN fight of aurvlvonhlp must be tllacloaetl on Schetlule F. ITEM NUMBER CUSIP NUMBER DESCRIPTION - UNIT VALUE VALUE AT DATE OF DEATH 1 900 shares of Marathon Oil Corporation -Common 52.33 47,097.00 stock TOTAL (Also enter on Line 2, Recapitulation) 47.097.00 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1600 Schedule B (Rev. 6-90) Rev-1609 EX~ (8-991 COMMONN.FAITH CF PENNSYLVANN INHERRANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Friend, Robert Linden 21-08-0561 Inclutle lha proceatls M IAgalion antl tha date the poceetls were receivetl by the estate. All properrylolntlyownad vdM Ma fight of aurvlvonhlp moat bs dl~cloesd on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Patriot Federal Credit Union -Share Draft; checking 125) 2.00 2 Patriot Federal Credit Union (00) -Share savings 5.03 3 Patriot Federal Credit Union (20) -Money Market 67,784.92 Accrued interest on Item 3 through date of death 11.15 4 Patriot Federal Credit Union (44) -1 Yr. IRA CD 4,021.89 Accrued Interest on Item 4 through date of death 16.93 5 Patriot Federal Credit Union (45) -1 Yr. IRA CD 4.144.15 Accrued interest on Item 5 through date of death 14.20 6 Patriot Federal Credit Union (46) -1 Yr. IRA CD 12,002.48 Accrued interest on Item 6 through date of death. 36.15 7 Patriot Federal Credit Union (47) -1 Yr. IRA CD 25,791.04 Accrued interest on Item 7 through date of death 85.80 8 Cash -Money in wallet 205.00 9 Silver coins 175.00 10 CSC Employees Federal Credit Union -Account 311.53 Total of Continuation Schedule See attached page TOTAL (Also enter on Line 5, Recapitulation) 128.431.96 (Ir more space is neetletl, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rav-0b08 EX~ (Bie( SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMFgNWEALTM OF PENNSVLVANN WHERITANCE Tq%gETURN continued RESIDENT DECEDENT ESTATE OF FILE NUMBER Friend, Robert Linden 21-OS-0561 ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 11 Sovereign Bank -Checking "4227 82.75 12 UGI Utilities -gas company; refund 8.53 13 Verizon -phone company; refund 4.66 14 1996 Dodge Dakota -pickup truck; net, sold at auction 2,819.44 15 Personal Property -Guitar/amp sold privately 265.00 16 Personal property -Guns and small household items; net, sold at auction 10,644.31 TOTAL (Also enter on Line 5, Recapitulation) ~ 128.431.96 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) REV-1161 Ex*113-sB) COMMONWEALTH OF PENNSYLVANIA INHERITANCE iAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Friend, Robert Linden 21-08-0581 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION NUMBER AMOUNT A. FUNERAL EXPENSES: Thomas Geisel Funeral Home -funeral bill 4,492.17 B. ADMINISTRATIVE COSTS: i. Personal Representative's Commissions Social Security Number(s) I EIN Number of Personal Repn Street Address City State _ Year(s) Commission paid Zip 2. Attorneys Fees Law Office Forest N Myers 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. I Probate Fees 5,114.00 329.00 5. Accountant's Fees 6. Tax Return Preparer'S Fees 7. Other Administrative Costs 1,077.08 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 11,012.25 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-96) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Friend, Robert Linden 27-08-0581 ITEM NUMBER ~ DESCRIPTION AMOUNT Probate Fees 1 Cumberland County Register of Wills -Probate fees; Petition for Letters 210.00 Testamentary 2 Cumberland County Register of Wills -Will filing fee 15.00 3 Cumberland County Register of Wills -Short Certificates; 8 @ $4/each 24.00 4 Cumberland County Register of Wills - JCP fee and Automation fee 15.00 5 Cumberland County Register of Wills -Additional probate due on gross estate 50.00 amount 8 Cumberland County Register of Wills -filing fee; Inheritance Tax Return 15.00 H-B4 Subtotal 329.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) SCHEDULE H ' FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF Friend, Robert Linden FILE NUMBER 21-08-0561 ITEM NUMBER DESCRIPTION AMOUNT Other Administrative Costs 1 CSC Visa -credit card payment 783.50 2 Josephine Jones -apartment rental; June 500.00 3 PA Turnpike -tolls/fees for gas for funeral trip 70.51 4 PPL Electric Co -electric company; bill 21.97 5 PPL Electric Co -electric company; bill 11.33 6 Sovereign Bank -checks fee 25.85 7 U Haul -truck rental to move auction items 142.77 8 U Haul -gas to move items to auction 54.90 9 UGI Utilities -gas company; bill 8.53 10 UGI Utilities -gas company; bill 8.53 11 UGI Utilities -gas company; bill 8.53 12 Verizon -phone company; bill 20.81 13 Verizon -phone company; bill 19.85 H-87 subtotal 1,077.08 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) 1 REV-787~EXi (8-0a) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Friend, Robert Linden 21-08-0581 NUMBER NAME AND ADDRESS OF RELATIONSHIP TO DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE PERSON(S) RECEIVING PROPERTY (Words) ($$$) Do Not Llel Trustee e r TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] Preston Friend Brother 163,581.71 1488 Brechbill Road Chambersburg, PA 17202 Suzanne Slingluff Niece 7,000.00 1807 Grove Road Charlottesville, VA 22901 Total 184,581.71 Enter dollar amounts for distributions shown above on lines 1 5 through 16, as appropri ate, on Rev 1500 rover 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 O.OO Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-7600 Schedule J (Rev. 6-98) ~'mw. w~•aw~• wm'noiw. W f7 N ~ N N fq J m OI Q U ~ O rN ~~N ~ H t9~ IL O.^- e L N Ol ~ a t N ~ ~ O i? U d T+R C ~ C~ ~`p= ONa LL - U ~ c O ~ O !~ i - cu~Eo c o~i'oo `m 2 K U ~ U CV ~ ~ 1 .-I Qi Q-I f1(1 ~w o~c>E F~ORE~ST N. MYERtS 1:57 Park Place West, 3hlppensburg December 8, 2008 Hon. Glenda Farner-Strasbaugh Pennsylvania T7257 717.532.9046 Fax 717.532.8879 f n myers©emba rgmo il.com Register of Wills o Cumberland County Courthouse ~o o 1 Courthouse Square s ~_~_.: _ n Carlisle PA 17013 , ~ ~ , _ ~ ~ " - ~~ C7 ~r~-~ -v i ~ z Re: FRIEND, Robert L., (deceased) '~, ~ . 1 No. 21-08-0561 a--' o Dear Ms Farner-Strasbaugh: Enclosed please find the original and one copy of the Inheritance Tax Return in the above-captioned estate, along with two checks of the estate; one for additional probate and filing fees, and another for the remaining tax due. I have also enclosed page 1 of my file copy and would request that you time-stamp it and return it to me in the enclosed envelope provided. Sincerely, Forest N. Myers ahh / _. i Ye i I I a. ... :I,; ., ~ Look for us on the web at www.lawofficeforestmyers com