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Home My WebLink About04-02-09-~ REV-1500 1505607120 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes county code Year File Number Po Box.2soso~ INHERITANCE TAX RETURN 2 1 0 7 0 0 7 6 4 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 192301058 08052007 12311938 Decedent's Last Name Suffix Decedent's First Name MI RHOADS, II ROBERT E (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI RHOADS RUTH E Spouse's Social Security Number THIS RETURN MUST BE 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 (date of death after 12-12-82) ^ 5. Federal Estate Tax Return Re wired 4 ® g Decedent Died Testate (Attach Copy of Will) ~ Decedent Maintained a Living Trust ^ (Attach Copy of Trust) 0 8. Total Number of Safe Deposit Boxes ^ 9. Litigation Proceeds Received ^ 1 p. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) ^ 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: Name CRAIG A. DIEHL, ESQUIRE, CPA Daytime Telephone Number 7177637613 Firm Name (If Applicable) LAW 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 Correspondent'se-mail address: cdiehl@cadiehllaw.com REGISTER OF WILLS US~ ONLY C") c~ o ~o , 3s~ C= ~ ~ ~ ~ S _ I. 7: `~J' CI ~ _z r - , ; ,--, = . I -~=1 ED :~ -- ~~r~ 33 t.Ji i;. ~ `l i~"~ ~~~ ~I ~UCI penal>les or pequry, t aeclare 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 ERSON,RESPON BIeE FOR FILING RETURN ATE :,, / r ~/ ;~' :~~1~~ c~~/~~ _ Ruth E. Rhoads ,~ // ,.-,~ 21 Meadow Drive, Carlisle, PA 17015 ADDRESS 3464 Trindle Road, Camp Hill, PA 17011 Side 1 1505607120 1505607120 rrt^rr,r«rc IYItR IRAN PRESENTATIVE Craig A. Diehl, Esquire, CPA J J 1505607220 REV-1500 EX Decedent's Social Security Number ~eoeeent's Name: BROADS , I I, R O B E R T E 1 9 2 3 0 1 0 5 8 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 & Notes Receivable (Schedule D) .......................................................... 4. 5- Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ................ 5. 0 0 0 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Pro ert p y (Schedule G) ^ Separate Billing Requested .............. 7. 8. Total Gross Assets (total Lines 1-7) ....................................................................... g, 0 0 0 9. Funeral Expenses & Administrative Costs (Schedule H) ................. ........................ 1 0 , 1 3 1 2 6 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 1U. 2 0 2 , 7 8 5 0 0 11. Total Deductions (total Lines 9& 10) .................. 2 1 2 9 1 6 2 6 .......................... .......................... 11. 12. Net Value of Estate (Line 8 minus Line 11) ............................................................. 12- - 2 1 2 , 9 1 6 2 6 13. Charitable and Governmental BequestslSec 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 1 2 , 9 1 6 2 6 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 15. 16. Amount of Line 14 taxable at lineal rate X .045 0 0 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 1 g- 19. Tax Due ..................................................................................................................... 19. 0 0 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^ l.. Side 2 1505607220 155607220 ___J REV-1500 EX Page 3 File Number 21 - 07 - 00764 Decedent's Complete Address: Rhoads, II, Robert E STREET ADDRESS 21 Meadow Drive cITY _ - STATE ZIP Carlisle PA 17015 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 0.00 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. Interest/Penalty if applicable Total Credits (A + g + C) (2) 0.0 0 D. Interest E. Penalty Total Interest/Penalty (D + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) 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. (5) 0.00 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) ~ . ~ 0 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? ................. . .. .. ...................................... eath occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................................................... ^ 0 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? ........................ ^ ^ ..................................................... . . . ...................................... ANSWER T O ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. urvivingspouseis. ~a -s -~ t.t_.. t ._~ :;" ~. ~.F-: - .__- -~--..__~_,_. or dates of death on or after July 1, 1994 and before Janua 1, 1995, the tax rate im osed on the net value of transfers to or for the use of the 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)]. 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. SCHEDULE E i CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Rhoads, ~~, RObert E FILE NUMBER 21 - 07 - 00764 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 NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Besco Systems, Inc. -Company has not operated in over ten years 0.00 2 Besco Recycling & Waste Equipment, Inc. -Filed Chapter 7 Bankruptcy 0.00 3 Besco Sales Co. -Filed Chapter 7 Bankruptcy 0.00 TOTAL (Also enter on Line 5, Recapitulation) I 0.00 r COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCFIEDULE H ~FryU~NpE~R~+A~L EwX~PE~NS~ES~& f1LJ111Y1rK7 1 RF111YG ~.~,J~7 1 ~7 FILE NUMBER ESTATE OF Rhoads, II, Robert E 21 - 07 - 00764 Debts of decedent must be reported on Schedule I. ITEM NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT A. 1 Ewing Brothers Funeral Home, Inc. 7,133.66 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid 2. Attorney's Fees Law Offices of Craig A. Diehl, Esquire, CPA 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 Cumberland County Register of Wills 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 Cumberland Law Journal -Estate Advertisement 2,500.00 256.00 75.00 TOTAL (Also enter on line 9, Recapitulation) 10,131.26 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Schedule H Funeral E~er~ses & Administrative Costs continued FILE NUMBER ESTATE OF Rhoads, II, Robert E 21 - 07 - 00764 The Sentinel -Estate Advertisement 166.60 Page 2 of Schedule H SCHEDULEI ' DEBTS OF DECEDENT, MORTGAGE COMMONWEALTH OF PENNSYLVANIA LIABILITIES & LIENS INHERITANCE TAX RETURN 7 RESIDENT DECEDENT FILE NUMBER ESTATE OF Rhoads, Ii, Robert E 21 - 07 - 00764 Include unreimbursed medical expenses. ITEM DESCRIPTION AMOUNT NUMBER 1 Bevans & Cooper, LLC -Attorney Fees 3,000.00 2 ~ C & K Market, Inc. -Judgment obtained (plus accrued interest) ~ 199,785.00 TOTAL (Also enter on Line 10, Recapitulation) I 202,785.00 i ' SCHEDULE J COMMONWEALTH OF PENNSYLVANIA INHE BENEFICIARIES RITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ~ Rhoads, II, Robert E FILE NUMBER 21 - 07 - 00764 NUMBER NAME AND ADDRESS OF PERSON(S) RELATIONSHIP TO DECEDENT SHARE OF ESTATE (Words) AMOUNT OF ESTATE ($$$) RECEIVING PROPERTY Do Not List Trustee(s) I, TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 Ruth E. Rhoads .Wife 100 percent 21 Meadow Drive Carlisle, PA 17015 Enter dollar amounts for distributions shown above on lines 1 5 through 18, as appropriate, on I 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 SHEETI 0.00