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Home My WebLink About04-29-0915056041158 REV-1500 Fx (06-05) OFFICIAL: USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PO BOX 260601 INHERITANCE TAX RETURN 21 08 0201 Harrisburg, PA 17126-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 02162008 05121963 Decedent's Last Name GUSCHEL Suffix Decedent's First Name MICHAEL (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name Spouse's Social Security Number FILL IN APPROPRIATE BOXES BELOW 1. Original Return ^ 4. Limited Estate ^ 6. Decedent Died Testate (Attach Copy of Will) ^ 9. Litigation Proceeds Received THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS MI R MI ^ 3. Remainder Return (date of death prior to 12-13-82) ^ 5. Federal Estate Tax Return Required ~ 8. Total Number of Safe Deposit Boxes ^ 11. Election to tax under Sec. 9113(A) (Attach Sch. O) ^ 2. Supplemental Return ^ 4a. Future Interest Compromise (date of death after 12-12-82) ^ 7. Decedent Maintained a Living Trust (Attach Copy of Trust) ^ 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number RICHARD C• SNELBAKER 71?-697-8528 Firm Name (If Applicable) SNELBAKER & BRENNEMAN, P•C• First line of address 44 WEST MAIN STREET Second line of address P•0• BOX 318 City or Post Office State ZIP Code MECHANICSBURG PA 17055 Correspondent's e-mail address: 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 pen:onal representative is based on all information of which preparer has any knowledge. PA Side 1 15056041158 8M48473.000 15056041158 r.a REGISTE SE ONta' ~•. ?=i ~7 C T- t-r, t ~ :~ ~ ~'~- c~ ~ ~-, ~; : - . ; c_a -; F.~-~ ~ ~ N G _ ._.. ~. ~°~ n r^} c---' ° y ~~~ ~ *~ ~ ~ _ e~ `C' f .._ DATE FILED O T HUUKCAJ RICHARD C• SNELBAKER, ESQUIRE 44 WEST MAIN STREET, MECHANICSBURG,PA PLEASE USE ORIGINAL FORM ONLY 17055 15056042159 REV-1500 EX Decedent's Social Security Number Decedent's Name:G U S C H E L MICHAEL R RECAPITULATION 1. Real estate (Schedule A) .. 1. D • D 0 2. Stocks and Bonds (Schedule B) . 2. 0 • 0 0 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) • 3. 0 . 0 0 4. Mortgages ~ Notes Receivable (Schedule D). 4. 0 • 0 D 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . 5. 2 8 316 - 0 6 B. 7. Jointly Owned Property (Schedule F) ~ Separate Billing Requested Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested . 6. 7. 0 • 0 0 0•DO 8. Total Gross Assets (total Lines 1-7). 8. 2 8 316 • D 6 9. Funeral Expenses 8 Administrative Costs (Schedule H) . 9. 12 216 • 3 6 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). 10. 2 9 0 9 7 • 7 4 11. Total Deductions (total Lines 9 & 10) . 11. 41314 •10 12. Net Value of Estate (Line 8 minus Line 11) 12. -12 9 9 8 • 0 4 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) . 13. D • D D 14. Net Value Subject to Tax (Line 12 minus Line 13) 14. -12 9 9 8 • 0 4 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.OD_ 0.00 15. D • DO 16. Amount of Line 14 taxable at lineal rate X .0~ 0, 0 0 16• 0. 0 0 17. Amount of Line 14 taxable at sibling rate X .12 D• O D 17~ 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0, 0 0 18• 0. 0 0 19. TAX DUE 19. 0 • 0 0 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 15056042159 8M46482.000 15056042159 J REV-1500 EX Page 3 Decedent's Complete Address: Flle Number ai. pia n~ni. DECEDENTS NAME M HA L R STREETADDRESS TY CITY A LE STATE ZI P Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 0 • 0 0 B. Prior Payments 0 • D 0 C. Discount 0.0 0 3. InteresUPenalty if applicable D. Interest 0 • 0 0 E. Penalty 0 • 0 0 (1) 0.00 Total CredRs (A + B + C) (2) 0 • 0 0 Total InteresUPenalty (D + E) (3) 0 • 0 0 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in box 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) 0 • 0 0 A. Enter the interest on the tax due. (5A) 0 • 0 0 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) 0 • 0 0 Make Check Payable to: REGISTER OF IMLLS, 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; X 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 etther payments, benefits or care? ^ 0 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . ^ O 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ^ X 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ^ 0 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 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(x)(1)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. 6M4877 1.000 REV-1508 EX + (8-98) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, 8a MISC. INHERITANCE TAX RETURN RESIDENT oECEOENr PERSONAL PROPERTY ESTATE OF FILE NUMBER Michael R. Guschel 21 08 0201 Include the proceeds of litigation and the date the proceeds were received by the est~e. All property joiMl -owned with the right of survhrorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 1979 Dodge RV 2,500.00 sale value 2 1983 Schultz Mobile Home 6,000.00 sale value 3 1995 F150 Ford 7~ongbed truck 3,870.00 sale value 4 1999 Suzuki Motorcycle 1,500.00 sale value 5 Cash 60.00 in decedent's wallet 6 Country Manor West 100.00 return of security deposit for trailer lot 7 Magisterial District Court 09-3-05 136.00 return of deposit for traffic violation 8 PNC Bank 608.52 checking account #5140217941 9 Proceeds from sale of household goods 780.00 10 Progressive Insurance 5,000.00 accidential death benefit 11 Progressive Insurance 2,50,0.00 funeral benefit paid from auto insurance policy 12 Schneider National 3,897.54 net wages due the decedent (Gross wage $4,316.70 less 419.16 withholding) 13 United States Treasury 764.00 refund due the decedent on Final Individual (1040) tax return 14 United States Treasury 600.00 2008 Economic Stimulus payment 3W48AD 1.000 TOTAL (Also enter on line 5, Recapi~ (If more space is needed, insert additional sheets of the same size) 28,316.06 REV-1511 EX+(10.08) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Michael R. Guschel 21 08 0201 Debts of decedent must be reported on Schedule I. REM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~, Myers Funeral Home, Inc. funeral services 5,973.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Joyce E . Canp Street Address 685 Moore' s Mountain Road City Mechanicsburg State PA Zip 17055 Year(s) Commission Paid: 2. Attorney Fees Snelbaker & Brenneman, P.C. 3. Family Exemption: (If decedent's address is not the same as Gaimant's, attach explanation) Claimant Street Address 4. 5. 6. 7. 1 2 City State Zip Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees Cumberland Law Journal advertise Administratrix Notice PNC Bank, N.A. service charge Total from continuation schedules 1,415.00 3,675.00 65.00 250.00 75.00 20.00 743.36 TOTAL (Also enter on line 9, Recapitulation) $ 12 , 216.36 7W48AG 1.000 (If more space is needed, insert additional sheets of the same size) Estate of: Michael R. Guschel Schedule H Part 7 (Page 2) 21 08 0201 3 Register of Wills filing fee for Inheritance Tax Return 15.00 4 Register of Wills short certificates 32.00 5 Snelbaker & Brenneman, P.C. reimburse for costs advanced for Internet search for decedent's father Ronald P. Guschel, Jr. 13.80 6 The Sentinel advertise Administratrix Notice 182.56 7 Reserve for filing fees, accounting fees, and other miscellaneous expenses associated with the administrtion of the decedent's estate 500.00 Total (Carry forward to main schedule) 793.36 REV-1512 EX+(~2-OB) SCHEDULE pennsylvania DEPARTMENTOF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES ~ LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Michael R. Guschel 21 08 0201 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unneimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH ~• CitiFinancial payoff loan secured by F150 truck 3,852.58 2 Credit One Bank outstanding credit card balance 1,135.20 3 Cumberland County Tax Claim Bureau past due real estate taxes on mobile home 66.19 4 First USA Bank outstanding credit card balance 7,492.04 5 HSBC Bank Nevada N.A. outstanding credit card balances 2,522.37 6 Internal Revenue Service income tax due on 2007 Individual (1040) tax return 1,646.G0 7 JC Penney outstanding credit card balance 275.26 8 Loaves outstanding credit card balance 770.89 9 Loaves debit card purchased made by the decedent 35.48 10 LVNV Funding LLC outstanding credit card balance 7,394.97 11 PA Department of Revenue income tax due on 2008 Final Individual Taxes 133.00 12 Progressive Insurance auto insurance premium 76.15 13 Safelite Autoglass unpaid balance for services rendered 122.84 14 Sears National Bank outstanding credit card balance 1,885.72 Total from continuation schedules ~ 1,689.05 BW48AH 2.000 TOTAL (Also enter on Line 10, Re If more space is needed, insert additional sheets of the same size. 29,097.74 Estate of: Michael R. Guschel Schedule I (Page 2) Item No. Description 21 08 0201 Amount 15 Texaco outstanding credit card balance 948.86 16 UGI utility payment for gas service 186.16 17 Walmart outstanding credit card balance 419.26 18 Walmart debit card purchases made by the decedent 65.71 19 West Shore Tax Bureau tax due on Final Income Tax return for local municipality 69.06 Total (Carry forward to main schedule) 1,689.05 REV-1513 EX+ (11-OB) Pennsylvania DEPARTT~NT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES IMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [indude outright spousal distributions, and transfers under Sec. 2116 (a) (1.2).] 1. Joyce E. Capp 685 Moore's Mountain Road Mechanicsburg, PA 17055 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Mother ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. [[ I NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 2113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN 1 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 FILE NUMBER AMOUNT OR SHARE OF ESTATE 0.00 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. ~ $ BW48AI 2.000 If more space is needed, insert addftional sheets of the same size. ~`N 1J~ego.~o (~d 30 . cx~ l~~ c~ . ~ ~ ~~ 3~