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Home My WebLink About11-17-09J 15056051058 - 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 21 08 0680 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENl-ER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 179-30-3484 06/01 /2008 06/26/1939 Decedent's Last Name Suffix Decedent's First Name MI Ronde Jr. Ralph E (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 =:~` 2. Supplemental Return ,~:; 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate 4a. Future Interest Compromise (date of ,, ,, 5. Federal Estate Tax Return Required death after 12-12-82) • 6. Decedent Died Testate ': ::" 7. Decedent Maintained a Living Trust ~___ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received t.:~ :> 10. Spousal Poverty Credit (date of death ,,-. 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 Robert L. Knupp, Esq (717) 238-7151 Finm Name (If Applicable) REGISTER OF WILLS USE ONLY Knupp Law Offices, LLC ~~- r-:~. n ~: First line of address C ~ .~, P.O. Box 630 :, -~ c'; ~:: .~_ .,- Second line of address _ _ _ -- ~ ~ rrt .. - , --- .~. Rl_ . 407 North Front Street ` . . ~ _ ~ ~ ~-w _ DA~E EILED City or Post Office ~ State ZIP Code _ ~ __ ~__ ~ ' Harrisburg PA 17108 :~ c.a Correspondent's e-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 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. SIGN~A~t1RH IL,p~R/ 1 RE~I7~NSIBL~ FOR FILING RETURN i r//d/G ADDRESS ~ Ralph A. Rene, 2 Y_ork_Roa ,New Cumberland, PA 17070 SIGNp,T~3RE-OF/yREPARFi~OT AN REP~iESENTATIVE DATE ,4DDRESS Flowers & Flowers, CPAs, 5775 Allentown Blvd., Suite 102, Harrisburg, PA 17112 (717) 652-6564 PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056051058 15056051058 J 15056052059 REV-1500 EX Decedent's Social Security Number Decedent's Name: Ralph E Rende ' 179-30-3484 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. 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. 9. Funeral Expenses & Administrative Costs (Schedule H) .................. ... 9. -14,825.00 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............. ... 10. 11. Total Deductions (total Lines 9 & 10) ................................ ... 11. ' -14,825.00 12. Net Value of Estate (Line 8 minus Line 11) ........................... ... 12. 14,825.00 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. ' 14,825.00 ~_. ... ~ .....____ - _____ ~. -. m._. ~~. _.~..~.__._.-..__ -e ~_. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES -,., .., .., ~..-_~.~,~~,.. _....,. _. _W~ne.. ,. ._~ 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 45 14,825.00 16. 667.13 17. Amount of Line 14 taxable at sibling rate X .12 17. 1'8. Amount of Line 14 taxable at collateral rate X .15 18. 19. TAX DUE ...................................................... ...19.' 667.13 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 L 15056052059 REV-1500 EX Page ,• Decedent's Complete Address: File Number 21 08 '0680 DECEDENT'S NAME DECEDENT S SOCIAL SECURITY NUMBER Ralph E Rende - 17 9-30-3484 - _ _ STREET ADDRESS _ __ 2 Stephen Road CITY STATE - - ,ZIP - Camp Hill PA ~ 17011 Tax Payrrients and Credits: 1. Tax Due (Page 2 Line 19) (1) 667.13 2. CreditslPayments A. Spousal Poverty Credit __ ---- B. Prior Payments C. Discount - -- "- -~" Total Credits (A + 6 + C) (2) 3. InteresUPenalty if applicable D. 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. Fill in oval 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) 667.13 A. Enter the interest on the tax due. (5A) 25.04 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 692.17 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 :...................................... ...... ^ ^x 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? ................................................................................................................. ....... ^X ^ 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. §911Ei (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 unposed 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, ar 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 it 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. EV-1511 E?:+ (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCFIEDIJLE N FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Ralph E. Rende Jr. 21 08 0680 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. B. 1 2 3 4. 5. 6. 7. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Ralph A. Rende Social Security Number(s)IEIN Number of Personal Representative(s) Street Address 2 York Road city New Cumberland state PA Z;p 17070 Year(s) Commission Paid: 2009 Attorney Fees 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 Probate Fees Accountant's Fees Tax Return Preparer's Fees Preparation Fees for the Federal and PA Fiduciary income tax returns for 1st fiscal year ending 5131/09 and the final year ending with the close of the Estate: $3,150.00 less $2,500.00 reserve claimed on the original PA Inheritance Tax Return. NOTES: Item #1 above: To amend the Executor's fee claimed on the original PA Inheritance Tax Return from $22,540.00 to $11,600.00 resulting in a $10,940.00 reduction. -10,940.00 -6,000.00 65.00 1,400.00 650.00 TOTAL (Also enter on line 9, Recapitulation) I $ -14,825.00 (If more space is needed, insert additional sheets of the same size) Commonwealth of Pennsylvania Inheritance Tax Return REV-1500 SUPPLEMENTAL SCHEDULE H REV-1511 (Continued) Administrative Costs Estate of: Ralph E. Rende Jr. File Number: 21 08 0680 NOTES CONTINUED: Item #2 above: To amend Attorney fees claimed on the original PA inheritance tax return from $17,000.00 to $1 1,000.00 resulting in a $6,000.00 reduction. Item #5 above: Accountant fees for preparation of Informal Estate accounting. Practitioner Portal Estate of: Ralph E. Rende, Jr. File Number: 21 08 0680 Penalty and Interest Calculations CALCULATION DATES- 03/01/2009 TO 11/30/2009 TAX DEFICIENCY $ 667.13 CALCULATED INTEREST $ 25.04 BALANCE AS OF 11/30/2009 $ 692.17 Page 1 of 1 start over