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Home My WebLink About07-08-09 (2)~ REV-1500 EX (D6-D5, PA Depadment of Revenue Bureau of Individual Taxes Po Box 2agfiol Hartisburg, PA 17128-0601 ENTER DECEDENT INFORMATIC INHERITANCE TAX RETURN ` " RESIDENT DECEDENT 21 Date of Death 04/19/2008 Decedent s Last Name s LEHMAN (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name - - l __.. Spouse's Social Security Number 15056051058 08 10460 Date oFBirth _. 10/24/1915 __ -! Decedent's First Name MI ..__.. _.... ....___~ I-'~ I LESTER l l g ~ t__~-_._____ .__.___._.~__ ~., Suffix r i Suffix Spouse's First Name MI I __ _ ; ~ - - -__ _ _ _._ ~ ~ ..f -- THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL INAPPROPRIATE OVALS BELOW :~ 1. Original Retum ~ Q. Supplemental Return O 3. Remainder Return (dale of death prior to 12-13-82) ' C~ 4. Limited Estate O 4a. Future Interest Compromise (dale of O 5. Federal Estate Tax Return Required death after 12-12-82) O 6. Decedent Oied Testate O 7. Decedent Mainlainetl a Living Trust _-_ 8. Total Number of Sale Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (data of death O 11. Election to tax under Sec. 9113(A) ' between 12-31-91 and t-i-95) (Attach Sch. 0) ' CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE ANO CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number _.--:.. Edgar R. Luhn, IIir Esq J ~~ (717) 448-1204 - ____ ._..-J Fum Name (If Applicable) __ REGISTER OF WILLS USE ONLY Law Office of Edgar R. Luhn, III 1 ! Frtsl line Of addreaa 480 Doubling Gap road City or Post Oflice State ZIP Cotle I Newville ' 'PA X17241 Correspondent's a-mail address: edluhri@a01 . COID Untler penalties of perjury, I deGare that I nave examined this roturn, including accompanyirg schedules and statert it Is Irue, correct and complete. DeUaralion of preparer other Man the oersonal raorasenlative is Oasetl on all infor to Q I- I N 1V O ~.1 : ~:: r-r" ~ > ~_ c .x, r'r'; '"f7 ~ T r~. (_ s . 606 Center Rd., Newville, PA 17241 SIGNgTURE OF PR~PARER O'f,1rERJHANjtEPRESENTATIVE GATE --_.,~~~ 480 '6oubling Gap Rd., Newville, PA 17241 PLEASE USE ORIGINAL FORM ONLY L 15056051058 Side 1 OFFICIAL USE ONLY County Code Year File Numher 15056051058 ~°~' .. , J REV-1500 EX _Decedent's Name: RECAPITULATION i. Real estate (Schedule A) .......................................... ... L ' 143 r 720 . OO ' 2. Stocks and Bbnds (Schedule B) ...............:..................... ... 2. ~~~''~. '- - ~''~. ~ _ 3. Closely Held Corporation, Partnership or Sole•Proprietorship (Schedule C) .. ... 3. III - ~' 4. Mortgages 8 Notes Receivable (Schedule D) .......................... ... 4. j - - - 5. Cash, Bank De osits & Miscellaneous Personal Pro ert Schedule E - '~, 6. Jointly Owned Property (Schedule F) t~ Separate Billing Requested .... ... 6. - ~', 7. Inter-Vivos Transfers 8 Miscellaneous Non-Prohate Property I (Schedule G) Cr Separate Billing Requested..... ... 7. ~'~, - '~. B. Total Gross Assets (total Lines 1-T)... ~ ....................~.......... ... S. j 143 x720. OO ~~, 9. Funeral Expenses 8 Administrative Costs (Schedule H)...._ ............. .... 9. ',~ 10 , 675.00 ' 10. Debts o(Decedent, Mortgage Liabilities, & Liens (Schedule I) ....:.. . ..... ... 10. ~! -~ 11. Total Deductions (total Lines 9 8 10).' ...........:.:....... .......... ... 1L! ~ - ~- 12. Net Value o! Estate (Line 8 minus Line 11) ................ ........... .. . 12. ~~! - i 13. Charitable and Governmental Bequestsl5ec 9113 Trusts foc which 1 . an election to tax has not been made (Schedule J) 1 13.. I - :- 14. Net Value Subject to Tax (Line 12 minus line 13) .......... .......... . i ... 14. ',.. ~ j 1 33 r 045.00 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES' 15. Amount of Line 14 taxable al the spousal tax rate, or Ir an Zr der Sec. 9116 i un ' ---~ a , X O { )( ) 15 I 16. Amount of Line 14 taxable r ~ ~ at lineal rate x .D~5 i 133 r 045.00 16. 5 r 987.00 17. ~ Amount of Line 14 taxable I ~ , at sibling rate X .12 ', ~ i 17., - 18. Amount of Line 14 taxable ' '', '~ I at wllaleral rate X .15 i ' ~..._ 18. i _ ~~ 19. TAX DUE ................................ ....... ............... . .. 19.' Sr987. OQ 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 15056052059 O L5056052059 ,~ REV-r 500 EX Page 3 Decedent's Complete Address: Fjle Num44r..._._._ ___- 21 1108 i! 0460 DECEDENT'S NAME STREET ADDRESS 4 Green St. CITY STATE ZIP Newville PA 17241 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 2. CreditslPayments _ A. Spousal Poveny Credit -0 B. Prior Payments See Or g na C. Dismount - - Total Credits (A+B+C) (2) 3. InteresUPenalty if applicable 141.00 D. Interest E. Penally - -. Total InteresUPenalty (D + E) (3) 4. if line 2 is greater than Line 1 + Line 3, enter the difference. Tfiis is the OVERPAYMENT. Fill in oval an Page 2, Line 20 to request a refund. (4) 5. If Line t+ Line 3 is greater than line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (SA) 5,987.00 141.00 6,128.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 6 , 12 8.00 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 7. Did decedent make a Uansfer and: ~ ~ Yes No a. retain the use or income of the property trans(erred :.................................................................................... ...... ^ 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. ~ II death occurred after December 12, 1982, did decedent transfer property vrithin one year of death without receiving adequate consideration? ........................................................................................................ ...... ^ 3. Did decedent own an'in trust fof or payable upon death bank account or security at his or her death? ...:.... ...... ^ ^X 4. Did decedent awn an Individual Retirement Accoun4, annuity, or olhernon-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 laz 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) (i.t) (i)]. For dales 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 exemot a Uansfer 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 lax 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 [/2 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 lour and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)j. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (t2) 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-1502 EX+(6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE `°'^' ` "~ FILE NUMBER Lester H. Lehman 21-08-0460 All real property owned solely or as a tenant in common must ba reported at fair market value. Fair market value is defined as the ndea al whl~h ~.~~a.w urniilA b pt more space is needed, insert additional sheets of the acme size) ~ ~-1311 EX+(12-99) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF Lester H. Lehman 21-08-0460 Debts of decedent must be reported on Schedule [. ITEM NUMBER DESCRIPTII A. FUNERAL EXPENSES: 7. Carlisle Memorial Service Gravemarker AMOUNT 3698.00 8. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees 5 000 ~ 00' r 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 130.00 5. Accountant's Fees Howard's Accounting 8 W. Big Spring Ave., Newville, PA 17241 140.00 6. Tax Return Preparer's Fees ~. Erie Insurance, property insurance 295.00 8. PP&L Electric 86.00 9. Newville Water S. Sewer Authority 315.00 10. Kough's oil Service 389.00 11. Hoover's Plumbing Service 60.00 12. Sherry Hershey, borough Tax Collector 502.00 TOTAL (Also enter on line 9, Recapitulation) $10 , 675.00 (If more space is needed, insen additional sheets of the same size)