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HomeMy WebLinkAbout10-29-0915056051047 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 BOX 280601 2 1 0 9 0 0 3 ~. 7 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 209 12 51'24 031920_09_ 07,171923 Decedent's Last Name Suffix Decedent's First Name MI RUPP __ _ ES'THER V (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 BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return Q 2. Supplemental Return t~ 3. Remainder Return (date of death prior to 12-13-82) C~ 4. Limited Estate C~ 4a. Future Interest Compromise (date of C 5. Federal Estate Tax Return Required death after 12-12-82) ~ 8. Total Number of Safe Deposit Boxes 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust (Attach Copy of Will) (Attach Copy of Trust) t~ 9. Litigation Proceeds Received t~ 10. Spousal Poverty Credit (date of death Q 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number KEITH 0. BRENNEMAN 717 6~7 8.`~8 _, Firm Name (If Applicable) ~~-~~~~~~~- ~~~~~~~~~--F-~ REGISTER. 6}F_~L5 USE ixN~jY ~.~ ~ ,5 ~1 f ~~- ~..~ .. L""'a ',, , ~ ~ _. .. SNELBAK'ER &' BRENNEMAN 'PC -=~ ~"'' _. ~` -~~ First line of address _ .~ 4.x.7 , .r ru F._~3 4 4 WEST MAIN S T R E E T , _' i ~ c, _ __ Second line of address a7 P.~ -___I ~ , - _ t-~ .. .. r-.... City or Post Office State ZIP Code DATE FILED MECHANICSBURG PA' 1705'5 ' Correspondent's a-mail address: 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 beliet, 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. SIG R~ F R S~ S NSIBLE FOR (LING RETURN Executor October 29 2009 • __---_- ADDRESS 91~ Derbyshire Avenue, Mechanicsburg, PA 17055 S URE OF PREPARER OTHER THAN REPRESENTATIVE D E to ~ ~~' ADDRESS PLEASE E ORIGINAL FORM ONLY Side 1 15056051047 15056051047 J J 15056052048 REV-1500 EX Decedent's Social Security Number Esther V. Rupp 2 Q 9 1 2 5 1'2 4 Decedent's Name: 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. 1 5 ~ ~ 2 ~ 6 , 9 8 6. Jointly Owned Property (Schedule F) C...~3 Separate Billing Requested ....... 6. 1 ~ , 2 S 0 . 0 0 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) C3 Separate Billing Requested........ 7. 8. Total Gross Assets (total Lines 1-7).......... 8. 1 6 ~ , 5 2' 6 . 9 8 9. Funeral Expenses & Administrative Costs (Schedule H) ..................... 9. ' S , l 6 ' 3 ~ 4 2 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................ 10. 9 1 ~ 8 1 11. Total Deductions (total Lines 9 & 10) ................................... 11. 5 , 2 5 5 . 2 3 12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. 1 6 2 , 2 7 1 • ~ 5 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 2 , ~ ~' ~. , ~ S 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 .0_ 15. 16. Amount of Line 14 taxable at lineal rate X .0 ~ 1 6 2, 2 7 1, 7 5 16. , 7, 3 0 2 2 3 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. 7, 3 0 2 . 2 3 ', 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT C~ Side 2 15056052048 15056052048 REV-1500 EX Page 3 File Number Decedent's Complete Address: 21-09-00317 DECEDENTS NAME Esther V. Rupp STREET ADDRESS 914 Derbyshire Avenue CITY STATE ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments ~ C. Discount 47.50 3. InterestlPenalty if applicable D. Interest E. Penalty (1} 7, 302.23 Total Credits (A + B + C) (2) 7 , 297.50 Total InterestlPenalty (D + E ) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval 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. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (3) (4} (5} 4.7 3 (5A) (5g) 4.7 3 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? ..................................................................... . ^ 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 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 the use of a 1~atural 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)]. 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-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Esther V. Rupp 21-09-00317 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. (If more space is needed, insert additional sheets of the same size) ' REV-1509 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDt~LE F JOINTLY OWNED PROPERTY ESTATE OF FILE NUMBER Esther V. Rupp 21-09-00317 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. David A. Rupp 914 Derby shire Avenue Son Mechanicsburg, PA 17055 B Leah Rupp-Wakley 4185 Cummings Creek Road Daughter Lawrenceville, PA 16929 c. InwTi v_nwNFn PRnPERTY~ ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET %OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST ~. A. 10/2002 Series HH United States Savings Bonds V1680610HH $5,000.00 50~ $2,500.00 V1680609HH 5,000.00 50~ 2,500.00 V1680608HH 5,000.00 50~ 2,500.00 M8702768HH 1,000.00 50~ 500.00 M8702767HH 1,000.00 50~ 500.00 D6106441HH 500.00 50~ 250.00 2. B. 10/2002 Series HH United States Savings Bonds V1680611HH $5,000.00 50~ 2,500.00 V1680612HH 5,000.00 50~ 2,500.00 V1680613HH 5,000.00 50~ 2,500.00 M8702769HH 1,000.00 50~ 500.00 M8702770HH 1,000.00 50~ 500.00 TOTAL (Also enter on line 6, Recapitulation) I $ 17 , 250.00 (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (10-06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Esther V. Rupp 21-09-00317 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1' Malpezzi Funeral Home $ 805.02 B. 1 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Street Address City Year(s) Commission Paid: 2. Attorney Fees to Snelbaker & Brenneman, P . C . 3 , 000.00 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 to Register of Wills ($114.00) ; additional probate fee due ($200.00) 314.00 5. Accountant's Fees ~ reserve, miscellaneous administrative costs and filing fees 750.00 6. ~ ~~~r~~~ ~~ ~. Advertise grant of Letters Testamentary: a. Cumberland Law Journal: $ 75.00 b. The Sentinel: 219.40 Total: 294.40 State Zip Waived TOTAL (Also enter on line 9, Recapitulation) I $ 5 , 163.42 (If more space is needed, insert additional sheets of the same size) ~; ~ ` ~„~ pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Esther V. Rupp 21-09-00317 Reoert debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. If more space is needed, insert additional sheets of the same size. ~~ r ~ Pennsylvania SCHEDULE ] DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Esther V. Rupp 21-09-00317 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1, David A. Rupp 914 Derbyshire Avenue Son 1/2 of Estate Mechanicsburg, PA 17055 2. Leah Rupp-Wakley 4185 Cummings Creek Road Daughter 1/2 of Estate Lawrenceville, PA 16929 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUG H 18 OF REV-1500 COVER SHEET, A S APPROPRIATE, II NON-TAXABLE DISTRIBUTIONS; A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN 1. B, CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET, I $ If more space is needed, insert additional sheets of the same size. LAST Vi~ILL AND TESTAMENT OF ESTHER V. RUPP I, ESTHER V. RUPP, of Silver Spring Tovvtlship, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will. and Testament, hereby revoking and making void any and all wills by me at any time heretofore made. 1. I order and direct that all my .just debts and funeral expenses 1?e paid by my Executor or Executrix, whichever the case may be, hereinafter named, as soon as practicable after my death. I direct that all taxes that may be assessed as a consequence of my death shall be paid from my residuary estate as part of the expenses of the administration of my estate. 2. All the rest, residue and remainder of my Estate, real, personal and mixed and wheresoever the same may be situate, 1 give, devise and. bequeath in equal shares to my children, ~ DAVID A. RUPP and LEAH B. RUPP-WAKLEY. 3. If either of my children should predecease me, I direct that the share such deceased child~would have received hereunder shall be given to his or her issue surviving me per stirpes. If either of my children should predecease me without leaving issue, I order and direct that the share attributable to such deceased child. shall lapse and be given to the surviving child and in absence of a surviving child, his or her issue, whichever the case may be. 4. I hereby nominate, constitute and appoint my sun, DAVID A. RUPP, as Executor ~~of this my Last Will and Testament but if he should predecease me or fail to qualif~~, then in event, I nominate, constitute and appoint my daughter, LEAH B. RUPP-WAKI EI', as OFFICES :LBAKER. :NNEMAN SPARE ecuti-ix of this my Last Will and Testament. I fin-ther direct that no person serving as or Executrix hereunder shall be required 'to post any bond to secure the faithful of his or her duties in the Commonwealth of Permsylvania or in any other 3 Y }~, `; -:1 jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament written on two (2) pages this 14th day of November, 2002. (SEAL) Esther V. Rupp Signed, sealed, published and declared by ESTHER V. RUPP, the Testatrix above named, as and for her Last Will and Testament, in our presence, who, in her presence, at her request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. i (SEAL) ~ , 1:.~-cy-~ (SEAL) ', LAW OFFICES SNELBAKER. BRENNEMAN _7_ & SPARE .. 4'.,. .. ~~ COMMONWEALTH OF PENNSYLVANIA) SS. COUNTY OF CUMBERLAND ) We, ESTHER V. RUPP, KEITH O. BRENNEMAN, ESQUIRE and JANE J. GOONEY, the Testatrix and. the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed.and executed the instrument as her Last Will and Testament and that she had ' signed willingly, and that she executed it as her free and. voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as witness and that to the best of his or her knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. ~~ 7~~n `7,~ , ~~ rJ Testatrix ~~ Witness ~L / -~ Witne ~~ Subscribed, sworn to and acla~.owledged before me by ESTHER V. RUPP, Testatrix, anal ~~subscribed and sworn to before me by KEITH O. BItENNEMAN, ESQUIRE and JANE J. ~~COONEY, witnesses, this I4`~' day of November, 2002. jT :. _,--- •• Notary Publi ~ OFFICES _LBAKER. .-r-~ :NNEMAN ~~t83j~ ,~.`B8~ SPARE ~ . "" X11 C,,. , ~~ry PU~Sc ~~~i~urd Boro, Cttrc~~r{anal Coves ~irntsttasior~ f`ky?!'res (~}pv. zA. 2i1i33