Loading...
HomeMy WebLinkAbout02-02-10PENNSYLVANIA INHERITANCE TAX INFORMATION NOTICE BUREAU OF INDIVIDUAL TAXES AND F I L E PO BOX 280601 , ~'" "r~~ TAXPAYER RESPONSE ACN HARRISBURG PA 17128-0601 li"~ . ~•, i ,~!;7~'' ,,.~ ... DATE N0. 21 -~o _ o /c.~ 10101419 01-18-2010 1Ql0 FEB _Z PM 12: b 9 ~~~ ~., ~} PAULA H SNYDER 79 COURTYARD DR - CARLISLE PA 17013 EST. OF MARTHA J AWKERMAN SSN 195-22-3716 DATE OF DEATH 06-09-2008 COIINTY CUMBERLAND REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 TYPE OF ACCOUNT SAVINGS ® CHECKING TRUST CERTIF. ORRSTOWN BANK provided the Department with the information below, which has been used in calculating the potential tax dua. Records indicate that at the death of the above-named decedent, you were a point owner/beneficiary of this account. If you feel the information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax laws of the Commonwealth of Pwnnsvl.vania. P]erse call C717) 787-A377 with qunctinns. COMPLETE PART 1 BELOW * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 146000947 Date 04-07-2007 To ensure proper credit to the account, two Established copies of this notice must accompany payment to the Register of Wills. Make check Account Balance $ 1 ~ 298 • 34 payable to "Register of Wills, Agent". Percent Taxable X 50.000 NOTE: If tax payments are made within three Amount Subject to TaX g 649.17 months of the decedent's date of death, Tax Rate X , 1 5 deduct a 5 percent discount on the tax due. Any Inheritance Tax due will become delinquent Potential TaX Due $ 97 • 38 nine months after the date of death. PART TAXPAYER RESPONSE 0 A. ~ The above information and tax due is correct. Remit payment to the Register of Wills with two copies of this notice to obtain CHECK a discount or avoid interest, or check box "A" and return this notice to the Register of Wills and an official assessment will be issued by the PA Department of Revenue. C ONE B L 0 C K B. ~ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return 0 N L Y to be filed by the estate representative. C. ~ The above informs ion is incorrect and/or debts and deductions were paid. Complete PART 2~ and/or PART ~ below. PART If indicating a different tax rate, please state .~ i° ~~t , ~ ~~ ~ a~ ' r E relationship to decedent: Pt S ayw S3° s .~ ~ ~a ~ ~~~ " TAX RE TURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS :~ , I~ ' ~~~ ~~1,, ;r +~r+f , ~z f~ ,n?l i ,,+~ LINE 1. Date Established I :~,~w+ ~. n ~ 2. Account Balance 2 $ " )~ ~ i ~ I1 ,. ,~ C Gt ~ ~~i""+ ~ '+~r+r+i4w~"'" r 3. Percent Taxable 3 X fi , a ~. 3 ~a~ ++~. ` yy : ;. 4. Amount Subject to Tax 4 $ , ri ~++w ' 'ss+++.~++. 5. Debts and Deductions 5 ~°~ ~w~w»~s~ +!+• 6. Amount Taxable 6 7. Tax Rate 7 8. Tax Due 8 $ ~ "~ ~ _ .. PART DEBTS AND DEDUCTIONS CLAIMED 3^ DATE PAID PAYEE DESCRIPTION AMOUNT PAID Under penalties of perjury. I declare that the facts I have reported above are true, correct agnd com to to the best of my knowledge and belief. HOME C ?/7 ) 0~~5 ~oZt~ / ~Q~iC_.-' WORK C~ 1 ~ ~ ?9!0 - 5$a $' rwvnwvro crr_uw IIDC~ TFI FPNf1NF NIIMRFR T)ATE 15056051058 REV-1500 Ex (06-05) OFFICU\L USE ONLY PA Department of Revenue Coun Code Year File Number Bureau of Individual Taxes ty___ Po sox 2eosol INHERITANCE TAX RETURN Harrisburg, PA 1712&0601 RESIDENT DECEDENT 21 10 ' D ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 195-22-3716 06/09/2008 08/28/1928 Decedent's Last Name Suffix Decedent's First Name MI Awkerman Martha ~ ! (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI _. _.. n/a ' ' '' _ __ _ _ 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 _0_ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) °8 9. litigation Proceeds Received 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 T0: Name Daytime Telephone Number _ _ _. _. Paula G. Snyder ~ (717) 796-5525 _. Firm Name (If Applicable) __ m. µ ~ ._. _.... REGISTE LLS USEdWLY ~~;~ "'~`T r-~t J t First line of address ~ ~ ~~` __ _.. ~_ ~ .V r _z T 1 79 Courtyard Dr. ~ t;v ~-~ ~ ~3 _.. _.._ ...... _ . -~.__ ~ ~~. ~ ~ __.._... C~ ~_a © -o Second line of address ~7 '~ 3 1 ~ -`ri _ _ Q N ~ is __ _._.. .. _ . .._. ~ ~ .7 City or Post Office State ZIP Code ~E FILED .C' ~ Carlisle PA :17013 Correspondent's e-mail address: psnyder@pmSIIC.COm 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, lt is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNAT OF PERSON RESPONSI LE FO FILING RETURN DATE 01 /27/10 ADDRESS 7 ~ ~'~UY~a~r©/ L~ ~-. ~ ~ r ~~ ~51e ~i4 1 ~Ol3 SIGNATURE OF PREPARER O R THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 15056051058 15056051058 15056052059 REV-1500 EX Decedent's Social Security Number _ _. Martha J Awkerman ' 195-22-3716 Decedents Name: n , RECAPITULATION _...._ 1. Real estate (Schedule A) ........................................... .. 1. ; 0.00 ''! 2. Stocks and Bonds (Schedule B) ..................................... .. 2. , 0.00 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... .. 3. ' 0.00 4. Mortgages & Notes Receivable (Schedule D) ........................... .. 4. ' 0.00 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ...... .. 5. ' 2,070.00 6. Jointly Owned Property (Schedule F) Separate Billing Requested ..... .. 6. ' 649.17 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property ..~,.~d. ,~ .. .. ,,. ~. . ~. . _._. . ~.....Y .... (Schedule G) Separate Billing Requested...... .. 7. 8. Total Gross Assets (total Lines 1-7) .................................. .. 8. 2,719.17 9. Funeral Expenses & Administrative Costs (Schedule H) ................... .. 9. ' 8,165.37 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............. ...10. '• 2,003.23 ', 11. Total Deductions (total Lines 9 8 10) ................................ ... 11. ',; 10,168.60 12. Net Value of Estate (Line 8 minus Line 11) ........................... ... 12. -7,449.43 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which "" an election to tax has not been made (Schedule J) ..................... ... 13. 0.00 14. Net Value Subject to Tax (Line 12 minus Line 13) ..................... ... 14. 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 _ 16. : 17. ., ..n_ . 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 ...................................................... ...19.1 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 15056052059 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 10 ......_..... DECEDENT'S NAME DECEDENTS SOCIAL SECURITY NUMBER Martha J Awkerman 195-22-3716 STREET ADDRESS One West Penn Street CITY Carlisle STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 0.00 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2) 0.00 3. InteresUPenalty if applicable D. Interest E. Penalty Total InteresUPenalty (D + E j (3) 0.00 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) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 A. Enter the interest on the tax due. (5A) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0.00 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 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) [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 SCNEDt~LE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Martha J Awkerman FILE NUMBER 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. VALUE AT DATE 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 SCNEDI~LE F JOINTLY OWNED PROPERTY ESTATE OF FILE NUMBER Martha J Awkerman 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. Paula G. Snyder.. _ _ _ _ 79 Courtyard Dr. _ _ _ _ _ . _ _ niece 'Carlisle, PA 17013 B. _ _ - C. __ JOINTLY-OWNED PROPERTY: ITEM NUMBER LETTER FDR 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 DECEDENTS INTEREST 1. A. ..04/07/07 `Orrstown Bankjoint checking account#146000947 1,298.34 50% 649.17 TOTAL (Also enter on line 6, Recapitulation) I S 649.17 (If more space is needed, insert additional sheets of the same size) ~~ REV-1511 EX+ (10-09) i~' ` Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Martha J Awkerman Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES:.... 1' ' Robert D Heath Funeral Home (6122/080) -funeral costs 7,298.87 2. Bilger's Monuments (8/21109; ck #1196 and #1197) -headstone for grave 716.50 3. 'Mount Union Borough (8/21109; ck #1195) - fee to place headstone in cemetary 150.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: 0.00 Name(s) of Personal Representative(s) Street Address City State ZIP Year(s) Commission Paid: 0.00 2. Attorney Fees: 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) 0.00 Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: 0.00 5. Accountant Fees: 0.00 6. Tax Retum Preparer Fees: 0.00 7. TOTAL (Also enter on Line 9, Recapitulation) ~ 8,165.37 If more space is needed, use additional sheets of paper of the same size. REV-1512 EX+ (12-08) Pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Martha J Awkerman Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. VALUE AT DATE N ME ER DESCRIPTION _ _ _ OF DEATH 1• Michelle, cleaning lady (6/11/08; ck #1186) -apartment cleaning on 6130/08 20.00 2. PPL (6111108; ck #1187) -electric bill; check mailed prior to death 46.53 3. Carlisle Borough Tax Account (6111108; ck #1188) -personal tax; check mailed prior to death 4.90 4. Bank of America (6117108; do #1189) -VISA credit card; paid off balance due 803.39 5. PPL (6122108; ck #1190) -final electric bill 25.97 6.' Carlisle Regional Medical Center (814108; ck #1191) - co-pay; pay off amt. for previous hospitalization 416.68 7. Cumberiand Goodwill Fire REscue (818108; ck #1192) - transport to hospital on 616108 60.76 8. Carlisle Regional Medical Center (8116108; ck #1193) - co-pay for final hospitalization, 616108 - 619108 625.00 TOTAL (Also enter on Line 10, Recapitulation) ; 2,003.23 If more space is needed, insert additional sheets of the same size. .~7 k ` ~ ' O I r ~ ~ ~ ~ ~a~ \ ,^O` ' 1 ,. ~Fy:.~~ ~~ ~.~'• . ~~. ~. +: 9.. ~:.r' ~~ ~',~ ~ n t ~.: 4,_ j ~ ~ 1. t iQ ~ ,C~ d' , ~ 'c i v°r ~~a ti V ~w. { •~+ ...W j I ,..: w •+. w •+~ i .n... i i ~~+ i w r~'i ` { ~ ' a. { .~ ~.,. i ..'« i~ ~'