HomeMy WebLinkAbout12-02-09 (2)May 28, 2009
Smoker. Smith & Associates P.C.
333 W Governor Rd.
Hershey.. PA 17033
Telephone
(717) 787-3930
FA.X :717) 772-04~I
Re: Estate of George V Shoemaker
File Number 2108-0935
De;~r Sir or Madam:
This is in response to your request for an extension of time to file the Inheritance Tax Return for
the above estate.
In accordance with Section 2136 (d) of the Inheritance and Estate Tax Act of 1995, the time for
filing the return is extended for an additional period of six months. This extension will avoid the
imposition of a penalty for failure to make a timely return. However, it does not prevent interest from
accruing on any tax remaining unpaid after the delinquent date.
The return must be filed with the Register of Wills on or before 11/25/09. Because Section 2136
(d) ct the 1995 Act allows for only one extra period of six (6) months, no additional extension(s) wil be
granted that would exceed the maximum time permitted.
We now offer you the option to request your extension request via a-mail. Please use the
following a-mail address: RA-InheritanceTaxExt@state.pa.u§. We are also able to respond to
your extension request via a-mail. Please refer any questions to me concerning your extension.
No questions will be answered from this a-mail address.
Sincerely, ,.-~"~ ,~ _ _-~'
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A~~^l_~ ~~A 0..m ~j~`_~/-~
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Claudia Maffei, Superv~iso,
Document Processing Un t
Inheritance Tax Division _
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COMMONWEALTH OF PENNSYLVANir1
DEPARTMENT QF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO Box 280601
HARRISBURG. PA 17128-0601
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Pl~'~ Departl~~ent .f Revenue
I3u~eau of Inc~i~~ijual Taxes
In~~ritance Tax ~~;vision - Ext
PO Box 20001 ~~
Ha:~isbur~, PA " 12$-0601 .~ r.~.`s~
Request for Extension to File
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\are: GcorRe t, . Shocmr~,~ei-
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Ii~ ~~dditional inl~crmation is necessary phase contact me directly.
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15056051058
REV-1500 EX (D6-D:~)
P ~ DcLar'.m n: of Revenue N OFFICIAL USE ONLY __
Br ea, v 'r iividual Taxes ~ w
Y County Code Y;jr N,mt:r
1 IN
P~~3c X<~ 001 ~,~~
~ r HERITANCE TAX RETURN ~
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F~rnsuuro A~~12a-a6o1 RESIDENT DECEDENT ~ L,, j >
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ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
95-23-0197 08/25/2008 11/14/1936
Decedent's Last Name Suffix Decedent's First Name NI
Shoemaker George ~
{If Applicable) Enter Surviving Spouse's Information Bel ow
Spouse ~ Last Name Suffix Spouse's First Name ti'I
Soouse > Social Security N ember
FILL IN APPROPRIATE OVALS BELOW
~ 1 Original Return
4 Limited Estate
n Decedent Died Tes.ate
(Attach Copy of Wi )
9 Litigation Proceeds Received
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
_" 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)
3. Remainder R~-turn (date of death
prior to 12 13-82)
~ 5. Federal E~rat~ ~ax Return Requirec
__ 8. Total Number of Safe Deposit Boxe;
11. Election to tas tinder Sec. 9113(A)
(Attach Sc~~:- O)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATfON SHOULD BE DIRECTED TG:
Name Daytime Telephone number -
Brion Smoker (717) 533-5154"-_ ~:~ ,~~
=irm Name (If Appiicablej :~ _ ~,
REGISTER of wlLl=~ IJSE O'vL~l I,
Smoker, Smith & Assciat ~-.~~
f=first knee of address
339 VJ Governor Road '"~
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.
.
Second Ilne of adcress
.
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=ity o~ r'ost Office State ZIP Code 'A E Fil_ED
Hershey ' PA 17033
orr?spondenYs e-mail ad~'ress
de- ~rialtles of perjury, I der pare that I have examined this return, Including accompanying schedules and statements, and to the best ,' 'm; know'ecge and bey fie`,
' s [r~~:. correct nd ro~ pl to Declaration of preparer other than the personal representative is based on all information of which o p ,rer ~~as anv k~owledoe.
>IGNarbRE OFD RS N ~ 3P01~{SIBLE FOR FILING RETURN DAZE ,,~~
~.
1 )DK-`~S
~fvA-^J~~F^F~RErPARERi~ »~R THAN REPRESENTGSIVE 'SATE
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ai~DR" 5-S _..
PLEASE USE ORIGINAL FORM ONLY
Side 1
I5C>`5E>ES 1.058 1505E!)._ I t);;H
x'~
15056052059
REV-~~scl Ex
Decedent's Socai Securiy Number
~~~ec~~nrs v~, -,e_ George V Shoemaker 195-28-0' 9
RECAPITULATION
deal estate rScheaute A) . .............. ... . . .............. . . ... ... 1. 5,921,974.00
Stocks and Bends Schedule B) ..... ......... .............. 2.
~losely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... 3.
G 'V1ortgages & Note< Receivable (Schedule D) .................... 4.
5 mash. Bank Depos?s & Miscellaneous Personal Property (Schedule E) ..... ... 5. 7,047.0
6 Jointly Owned Prolerty (Schedule F) `': Separate Billing Requested .... ... 6.
7 Inter-~livos Transfe s & Miscellaneous Non-Probate Property
Schedule G) Separate Billing Requested..... ... 7.
8 Total Gross Assets (total Lines 1-7). 8. 5,929,021.00
9 =uneral Expenses ~ Administrative Costs (Schedule H) ................... .. 9. 168,351 .00
10 ;debts of Decedent Mortgage Liabilities, & Liens (Schedule I) ............. .. 10. 3,676,938.00
11 Total Deductions total Lines 9 & 10) ...... .......................... .. 11. 3,845,289.00
1~ Net Value of Estate (Line 8 minus Line 11) . .......................... .. 12. ' 2,083,732.00
18 Chartable and Go~.ernmental Bequests/Sec 9113 Trusts for which
3n election to tax n 3s not been made (Schedule J) ...................... .. 13.
14 Net Value Subject to Tax (Line 12 minus Line 13) .................... .. 14 ', 2,083,732.00
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
16. amount of Line 14 Taxable
3t the spousal tax r:3te, or
transfers under Ser 9116
a ;(1.2) X .0 -- 15.
1c -Amount of Line 14 -axable
-it lineal rate X .0 45 16- 93,768.00
17 ~~mount of Line '.4 ~ axable
;t sibling rate X .1: 17
18 ={mount of Line 14 axable
,t collateral rate X 15 18
1~ rax DUE . 19. 93,768.(10
20 FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
1 505605'059 Side 2
150:=rE;!) >2059
Rte., ~l '.1 '_'C N2~:~>
File Number
Decedent's Complete Address:
DEC=CJV~S N„r:~r: __
Georga V Shoemaker
~ R~ET l REDS
PO E3ox 19°
Mercersbur_t
DECEDENTS SOC?AL 3~ ~UR'~TY NU~ti?^oER
195-28-01 %7
__
STATE ZIP
PA 17236
Tax P;~yments and Credits:
Tax Die (Page 2 Line 19)
2. Credits~Paymerts
A. Spcusal Fo-.erty Credit
B. anion Payments 6,543.88
- _ _ _._
C. Discount -
Total Credits (A+ B + C )
_ interest~PenaiT; if applicab~e
D. ote~est 2,186.79
E. Penalty --
(~) --
';3,,'68.00
6,543.88
Total InterestlPenalty (D + E) (3) 2 186 7a
4. If Line 2 is greater than Line 1 + Lire 3, enter the difference. This is the OVERPAYMENT. - - -- -- ---
Fill in oval on Page 2, Line 20 to request a refund. (q)
~f L.ne 1 + Line 3 is greater than Lire 2, enter the difference. This is the TAX DUE. (5) 89.410.91
A. =r!ter the '~n-erest on the tax due (5A)
B. Enter the 'c'al of Line 5 + 5A. Thu is the BALANCE DUE. (5B}
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
Did decedent mak ~ a transfer and: yes No
a retain ±he use ,,, income of the property trarsferred :......................................................................................_ _ -_
--
b. retain the right 'o designate who shall use the property transferred or its income :............_......_........_.... _. _ __;'
c. retain a reverse nary interest; or.... ........ _. -1 i
_...
__-
d receiva'he prc; rise for life of either payments, benefits or care? ......................................................___ __ _ ,'
If death occurrec a3er December 12, 1982, did decedent transfer property within one year of death
nit cu' receiving adequate consideration? ................................_.............._............................._..........................._
~~ Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?.........-_ _ _;
D;d decedent own. an Individual Retirement Account, annuity, or other non-probate property which
contains a beneflc ury 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.
=or dates o`deatn ~n or after July 1,'994 and before January 1, 1995, the tax rate imposed on the net value of transfers to o~ fc the use of the surrivina spouse
s three ~;3) ~erceat [72 P.S. x,9116 (aj ~ 1.1) (ij].
=or dates cf death on or after Januar;~ 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the ~ur`~iving spouse is zero d) persen;
72 P.S. ~y116 (a} 1 1) jii)]. The stat~;te does not exempt a transfer to a surviving spouse from tax, and the statutory requirem~rts for disc:osure cf assets aaq
~iling a tax r urn are still applicable e~~~~n if the surviving spouse s the only benefcian?.
=or dates o' dean ~m or after July 1, ~ X00:
The tax rite impos?a on the net val~F~ of transfers from a deceased child twenty-one years of age or younger at death to o~ fc- the use of a natural p2~ent an
adoptive pa~~nt, o~ a stepparent of the child is zero (0) percent [72 P.S. §9116(x)(12)].
'he tax ra ~ irnp sad on the net valu ~ of transfers to or for the use of the decedent's lineal beneficiaries is four and one-ha f i~.5) percent. except <3s noted in
~z P_s_ s~ ~ 6(t~~ ~~:7z P.S. §~~1"6(a){1,1.
fhe tax rate mposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116f~ i, ` 3) i. A ~ib'~ing is def ~~.1 a=~rer
section 9' C2. as a'. individual who ha , at least one parent in common with the decedent, whether by blood or adoption.
Pennsylvania
sesi~_,=_»- _~~-c~_e~,
SCHEDULE A
REAL ESTATE
"~'"" "~ FILE NUMBER
George V Shoemaker
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value s de`in- ~ r , ict a~ a,hich ar ~ ~~
~~~ould ~ °_xcnany~d L„tee e ~ willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable k ~ , auye of he ?ievan_ (aa
Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F
-- - T - --
- - ----- -
-E,
`UMS;_
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1 ~ See Attacr
VALUE AT DAT=
OF r~EATN
5,921 ~ ;'4 00
TOTAL (Also enter on Lne 1, Recapitulation,) S 5.921 ,974.00
If more space is needed, insert additional shears of rha Hama d~P
?FV 1`C3 F_~ !i-~8
_~,-:a ~~FIEI~tlLE E
,, n
cor~~N~~~~N,r~o,trH c~F ~EN•asY~uawa CASH, BANK DEPOSITS, ~ MISC.
ir~NcRrrA.NC~ rf,x F?~ ruRN PERSONAL PROPERTY
P.ESIDENT GE~EI)f N~
ESTATE OF
Geor<,c ~ _ Sh~~,makcr
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.
ITE^~1
~,UP_1BER DESCRIPTION
l~tcgrity~ E3a~k
Commerce Bank
FILE NUMBER
VAUJE AT DATE
OF DE4T ?
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(! i
1~,3
TOTAL (Also enter on line 5, Recapitula?ioni $ 7,0-17
_ - -- _ --
(If more space is needed, insert additional sheets of the same size)
sty c~1 r <. .:~-99)
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CO+~'~ti'ONWEALfN. OF PEf.~1SYLVANIA
''1HERIiA~VC~ TAXRETURN
F~ESiDENT DECEL' NT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
tJlAlt Ur
George V. Shoemaker
--ITEM - ------
NUMBER
f~. FUNERAL EXPEtISES:
t
E.
a
6
FILE NUMBER
Debts of decedent must be reported on Schedule I.
DESCRIPTION
I ADMINISTRATIVE OOSTS:
Personal Represe native's Commissions
Name of P_rsonal Representative(s) James Shoemaker
1,
I 5ociai Sec.rity Number(s)IEIN Number of Personal Representative(s
Streetadiiras 3352 Castle Rock Circle
City Larri O'Lakes -State FL Zip 34639
~ Y'ear(s) Cciimission Paid:
Attorney Fees
Family Exemption (If decedent's address is not the same as claimants, attach explanation)
Clamant
Street Adlr-ss
C ty State -Zip
I
Relatonsa of Claimant to Decedent
~ Probate Fees
Accountants Fey-
Tax Return Prepar;rs Fees
~', Ap raisai Fees
P
Af~100NT
12, i 51.00
100,000.00
5.000.00
45,000.00
6,200.00
TOTAL (Also enter on line 9, Recapitulati~~nj S 168.~.`i1 00
(It more space is needed, insert additional sheets of the same size)
-~ ~ Pennsylvania
!~ D~PA4R9E1T ~= RCY` `~J-
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES & LIENS
~~iHi~ yr ___
Gcor~e ~~. Shuer~aker FILE NUMBER
--- _ --
Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses
iTEhl
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V~~M3ER DESCRIPTION I VALUE A7 DST=
__ __ CF DEATH
- Claim of I~~~vin & Kayla Lawton ~ _ t10t)
I
Dept of R:~ ~ctiue Tax Delinquencies t 83,999
- ~ ~' Sce Attached
j 3.31-1,4>3
~. ~ ATBcT
I ~18
3- ~ Vcrizon
I ', 17
i
6. I Met-Fd Utilities
~ ~ ~~-,
~~ Nest Shore LMS
863
8. j PA Dept of Revenue Tax Liens
3,777
9. 200 and 2108 Delinquent Real Estate Taxes
1=t?,959
it more space is needed, insert additional sheets of the same size
~.h-6,93~i
i t~tl. ~l Ll l.'Lll.l L V1 CC:1
1 il`l i. l'L 7
Penalty and Interest Calculations
CALCULATION DATES-
5/26/09 TO 11/25/2009
TAX DEFICIENCY $ 87,224.12
CALCULATED INTEREST $ 2,186.79
BALANCE AS OF 11/25/2009 $ 89,410.91
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