HomeMy WebLinkAbout01-15-10[~
J REV-1500 1505607120
EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue cw,n<y code veer File Number
Buroau of Indivkiual Taxes INHERITANCE TAX RETURN
PO 60X.280601
Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 0 8 012 7 8
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
12212008 10091947
Decedent's Last Name Suffix Decedent's First Name MI
LINSINBACH JR. LESTER D
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffer 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. Orlpinal Reaim ^ 2. Supplemental Retum ^ 3. Remainder Retum (dale of death
pdorto 12-13-82)
^ 4. Limited Estate ^ 4a. Future Inlerast Compromise ^ 5. Federal Estate Tax Realm Required
idate a death ansr 1z-lz-az)
^ g, Decedent Died Testate ^ ~ Decedent Makaelned a LIWnp Trust 8. Total Numhef Of Safe Da
(Attach Copy of NAIQ (Attach Copy of Tnmt) P~h BOXea
^ 8. Litigation Proceeds Received ^ 1 D. Spousal Pora~Credk {date a death 11. Election to tax under Sec. 9113(A)
between tz~31 1 and -~-a5) ^ (Attach Sch. O)
C mReESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Ne Daytime Telephone Number
ROBERT P. RLINE 71777A25an
Finn Name (It Applicable)
KLINE LAW OFFICE
First line of address
714 BRIDGE STREET
Sseond Ilne of address
P.O. BOIL 461
Clty or Post OfRce
NEW CUMBERLAND
State ZIP Code
PA 17070
~F~ WILLS ~ ON&~'
C7 O Ln ~` ~ 1
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_ ~3 - ---
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-TE FILED ~ ~~~
Correspondent's e-mail address:
ind~pena ~o~pe~ury, I dedeue that I havo examined thla velum, indtttlinp eocornparrying schedWes and atetemer~ts, and to the beat of my knowledge and belief,
plate. Dedaratlon of proparer other than the personal repreaentalhre is based on all information of which paperer has any knowledge,
Dana Shover
Trail, York Haven, PA 17370
Robert P. Kline
714 Bridge Street, New Cumberland, PA 17070
DATE
Side 1
1505607120 1505607120 `~
J ,N v
REV-1500 EX
1505607220
Decedent's Social Security Number
oecadenearrame: LINSINBACH, LESTER D. JR.
RECAPITULATION
1. Real Estate (Schedule A) .......................................................................................... 1.
2. Stocks and Bonds (Schedule B) ............................................................................... 2.
3. Closet' 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. 4 8 , 7 2 1 . 2 6
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ............. 6.
7. IntetiVivos Transfers & Miscellaneous Non-Probate Property
S
h
d
l
G
S
t
Bi
(
c
e
u
e
) ^
epara
e
lling Requested ............. 7_
8. Total Gross Assets (total Lines 1-7) ....................................................................... 8. 4 8, 7 2 1. 2 6
9. Funeral Expenses & Administrative Costs (Schedule H) ............................ ............. 9. 1 0 , 413.7 5
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................... ............. 10. 4 9 , 3 6 6 . 5 3
11. Total Deductions (total Lines 9& 10) ....................................................... ...............11, 5 9, 7 8 0. 2 8
12. Net Value of Estate (Line 8 minus Line 11) ............................................... ..............12. - 1 1 , 0 5 9 . 0 2
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 Taz (Line 12 minus Line 13) .......................................... ....... 14. - 1 1 , 0 5 9 . 0 2
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under See. 9116
(a)(1.2) X .00 15.
16. Amount of Lina 14 taxable
at lineal rate X .045 16.
17. Amount of Line 14 taxable
at sibling rate X .12 17.
18. Amount of Line 14 taxable
at collateral rate X .15 18.
19. Tax Due ............................................................................................................. ......19. 0 . 0 0
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^
Side 2
L 1505607220
1505607220 J
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21 - 08 - 01278
Linsinbach, Lester D. Jr.
STREET ADDRESS
4 Brookview Drive
CITY
Newville STATE
PA ZIP
17241
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19) (1) 0.00
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
3. Total Credits (A + B + C)
Interest/Penatty if applicable (2) 0.00
p, Interest
E. Penalty
Total Interest/Penalty (D + E) (3) 0.00
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (q)
Check box on Page 2 Llne 20 to request a refund
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)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) ~ . Q
Make Check Payable fo: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yss 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 :.................................... x
c. retain a reversionary interest: or ................................................................................................................. x
d. receive the promise for life of either payments, benefits or care? ............................................................. x
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration? .....................................................................................................................~ x^
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 Arxount, annuity, or other non-probate property which
wntains a beneficiary designation? ...................................................................................................................~
IF THE ANSIIVER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT A3 PART OF THE RETUR
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
surv'nring 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)j. 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
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) p2 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)]. 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.
COlMAONN4ALTN Of PENNSr~vANw
INHERITANCE TA%RETUitN
RE8IDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
ESTATE OF Linsinbach, Lester D. Jr. 21 - os - o127s
InGude the proceeds of litigation and the date the proceeds were received by the estate. All property Jointly-owned with the right of
survivorship must be disclosed on schedule F.
ITEM DESCRIPTION VALUE AT DATE OF
NUMBER DEATH
1 1996 Fleetwood Mobile Home 36,750.00
2 2003 Chevrolet Silverado 4,275.00
3 R.L. Snyder Electric, Inc. 1,196.26
4 1970 Chevrolet Chevelle 6,500.00
.,
~ TOTAL (Also enter on Line 5, Recapitulation) I 48,721.26
COMMONNEALTfi of vEHNSn.vANIA
INHERITANCE TAX RETURN
RESICENi t~CEDENT
SCF~E H
~R~'~.aA~~~~~D~~E~~/ ES~8~
/'Y~I~a~~71 f W I IY G VW 1 ~7
ESTATE OF Linsinbach, Lester D. Jc FILE NUMBER
21 -08-01278
ueota of aecedent must be reported on Schedule L
ITEM
NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT
A. 1 Zimmerman-Auer Funeral Home, Inc. 6,578.62
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Soaal Security Number(s) / EIN Number of Personal Reprosentative(s):
Street Address
City State Zip
Year(s) Commission paid
2. Attorneys Fees Kline Law Office
3. Family Exemption: (If decedent's address is not the same as Gaimant's, attach explanation)
Claimant
Street Address
ChY State Zip
Relationship of Claimant to Decedent
a. Probate Fees Register of Wllls
5. Acxountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs
1 West Shore EMS
1,500.00
160.00
1,511.81
TOTAL (Also enter on line 9, Recapitulation) 10 413.75
COMMONWEALTH OF PENNSYLVANIA
INHERRANCE TAX RETURN
RESIDENT DECEDENT
Sd~edt,iie H
/~~~F~uyneyral~E~
/iJl^I n. Y411Y~i~
FILE NUMBER
ESTATE OF Linsinbach, Lester D. Jr. 21 - 08 - 01278
Nevwille Community Ambulance
Postmaster (certified mail)
658.00
5.32
Page 2 of Schedule H
SCHEDULEI
DEBTS OF DECEDENT, MORTGAGE
~TM°F~"'~"^"~` LIABILITIES, ~ LIENS
INMERRANCE TA% RETURN
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF Linsinbach, Lester D. Jr. 21 - 08 - 01276
Include unreimbursed medical expenses.
ITEM DESCRIPTION AMOUNT
NUMBER
1 Tammac Holdings Corporation (mobile home loan) 37,479.78
2 ~ Members 1st FCU (vehicle loan) ~ 10,527.79
3 ~ Capital One #5178-0522-2751-2569 ~ 1,358.96
TOTAL (Also enter on Llne 10, Recapitulation) I 49,366.53
..
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERRANCE TAX RETURN
RE3~ENi DECEDENT
ESTATE OF FILE NUMBER
Linsinbach, Lester D. Jr. 21 - 08 - 01278
RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$)
RECEIVING PROPERTY Do NotLtstTYu~te~(s)
I~ p
TAXABLE DISTRIBUTIONS[dlstnbutlonsn and transfers
under See. X116 (a) (1.2)j
1 Todd Linsinbach Son
10454 E. Conine Drive
Scottsdale, AZ 85259
2 Dana Shover Daughter
85 Apache Trail
York Haven, PA 17370
Enter dollar amounts for distributions shown above on lines 75 through 18, as appropriate, o n Rev 1500 cover sheet
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS
NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHE~T U.UU
ROBERT P. KLINE, ESQ.
January 14, 2010
Glenda Farner Strasbaugh, Register of Wills
Cumberland County Courthouse
One Courthouse Square, Rm. 102
Carlisle, PA 17013
Re: Estate of Lester Linsenbach
No. 21-08-01278
Dear Glenda:
Enclosed with this letter you will find an original and two (2) copies of an
Inheritance Tax Return in the above captioned estate, together with a check payable to
the Register of Wills in the amount of $15.00. Please note that there is no tax due on this
estate as it is insolvent. Please file this Inheritance Tax Return and return atime-stamped
copy to my office in the enclosed postage paid envelope.
If you have any questions, please do not hesitate to contact me at my office.
ours,
~..--
Robert P. Kline, Esquire o ~
RPK/srf f'~'n~~ z c -.> ; ~~
Enclosures.rcn~ ~ "''
cc: Dana Shover c~Q„ a r-
Todd Linsenbach p ~ N ' ~' 4~
N
714 Bridge Sveet
P.O. Box 461
New Cumberland, PA 17070
(717) 770-2540
(717) 243-5940
Fax (717) 770-2553
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