HomeMy WebLinkAbout03-09-10• ~ 1505607120
REV-1500 EX (06-05) OFFICU\L USE ONLY
PA Department of Revenue County Code Year File Number
- Bureau of Individual Taxes INHERITANCE TAX RETURN
PO BOX.280601
Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2 1 0 8 0 515
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
206 32 1203 04 08 2008 04 12 1942
Decedent's Last Name Suffix Decedent's First Name MI
LIDDICK SR. RONALD E
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
LIDDICK DELORES J
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
X ~ 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder RetWm (date of death
prior to 12-13-8Y)
r I 4. Limited Estate 4a. Future Interest Compromise ^
L ; ~ 5. Federal Estate Tax Return Required
(date of death after 12-12-t32)
^ g Decedent Died Testate ^ ~ Decedent Maintained a Living Trust Q 8. Total Number of Safe De osit Boxes
(Attach Copy of Will) (Attach Copy of Trust) P
~ ~ 9. Litigation Proceeds Received ^ 10. Spousal Poverty Credit (date of death 11. Election to tax Wnder Sec. 9113(A)
between 12-31-91 and i-1-95) ^
(Attach Sch. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATI N SHOULD BE DIRECTED TO:
Name Daytime Telepho a Number
BRIAN C. LINSENBACH 717 432 9733
Firm Name (If Applicable)
SCHRACK & LINSENBACH PC
First line of address
124 W. HARRISBURG STREET
Second line of address
P.O. BOX 310
City or Post Office State ZIP Code
DILLSBURG PA 17019
REGISTER t~rIYILLS USE~ILY
`
~,~ o
~
;~ _ ~
~
rn--
Ct~ `~ iTl
~
~:_ co ~ f r
~
C~7 ~--~ C~ ~ c
,,~ c, ;
DA I~ED -' ;
..,
G"i
Correspondent'se-mail address: blinsenbach@comcast.net
Under penalties of perjury, I declare that 1 have examined this return including accompanying schedules and statements, and to the besfof my knowledge and belief,
it is true, correct and complete.ration of preparer other than the personal representative Is based on all information of which prepar8r has any knowledge.
ae
Delores J. Liddick
605 Old Grove
PA 17055
SIGNATURE OF P/GHER THAN REPRES TATIVE
DATE
rian C. Linsenbach Esq. /~j j jU
ADDRESS "T-
124 W. Harrisburg Street, Dillsburg, PA 17019-0310
Side 1
L 15D5607120 150560710 J
- ~ 1505607220
REV-1500 EX
Decedents Name: Ronald E. L i d d i c k S r.
Decedent's Social Security Number
206 32 1203
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. 0 . 0 0
9. Funeral Expenses & Administrative Costs (Schedule H) ...................................... 9. 4 , 3 0 5 . 0 0
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. 6 , 1 7 7 . 6 4
11. Total Deductions (total Lines 9 & 10) ................................................................. 11, 1 O , 4 8 2 . 6 4
12• Net Value of Estate (Line 8 minus Line 11) ............................._.......................... 12. - 1 O , 4 8 2 . 6 4
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 0 , 4 8 2 . 6 4
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 .o0 0. 0 0 15. 0. 0 0
16. Amount of Line 14 taxable
at lineal rate X .045 0. 0 0 16• 0. 0 0
17. Amount of Line 14 taxable
at sibling rate X .12 0. 0 0 17• 0. 0 0
18. Amount of Line 14 taxable
at collateral rate X .15 0. 0 0 18• 0. 0 0
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
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21-08-0515
DECEDENT'S NAME
Ronald E. Liddick Sr.
STREET ADDRESS
605 Old Grove Road
CITY
Mechanicsburg STATE
PA ZIP
17055
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1) 0.00
0.00
Total Credits (A + B + C) (2) 0.00
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 theOVERPAYMENT. (q)
Check box 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 theTAX DUE (5) 0.00
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is theBALANCE DUE (gg) ~ . ~ ~
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROF-RIATE 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? .......................................................... [~ ^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?......... ^ ^x
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.
f. __--- ,~, ~. __.__ _- -__
L~~. M .. _
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
(O) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statutedoes 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)]. 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.
i_
REV-1151 E)(+ (10-06)
SCHEDULE H
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES &
IN RESIDENTEDECEDENTRN ADMINISTRATIVE COSTS
- ESTATE OF FILE NUMIBER
Liddick, Ronald E. Sr. 21-08-0515
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
B.
1. ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name(s) of Personal Representative(s)
Street Address
City State Zip
Year(s) Commission paid
2. Attorney's Fees Schrack 8c Linsenbach PC 500.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3,500.00
Claimant Delores J. Liddick
Street Address 605 Old Grove Road
city Mechanicsburg state PA zip 17055
Relationship of Claimant to Decedent SpOUSe
4. Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 305.00
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 4,305.00
Copyright (c) 2009 form sofiware only The Lackner Group, Inc. Form PA-1580 Schedule H (Rev. 10-06)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUIIVIBER
Liddick, Ronald E. Sr. 21-08-0515
ITEM
NUMBER DESCRIPTION AMOUNT
Other Administrative Costs
1 Clerk of Orphans' Court -Release filing fee 5.00
2 Miscellaneous expenses during administration (copies, postage, etc.) 35.00
3 Register of Wllis -filing fee 15.00
4 Register of Wills -probate 100.00
5 Reserve for future administrative expense 150.00
H-67 Subtotal 305.00
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98)
Rev-1512 F,(+ (f 2-08)
' COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE 1
DEBTS OF DECADENT,
MORTGAGE LIABILITIES, & LIENS
ESTATE OF FILE NUIWIBER
Liddick, Ronald E. Sr. 21-08-0515
Report debts Incurred by the decedent prior to death that remained unpaid at the data of death, Including unrelmbureed medlwl expenses.
ITEM
NUMBER
DESCRIPTION VALUE AT DATE
OF DEATH
1 AT8tT Mobility Account #19546753-001-40 (debt of decedent) 78.37
2 Boscov's Account #2-1210-8618 (debt of decedent gg,78
3 Central Pennsylvania Pulmonary Assoc. LLC -Account #LIDRON0001 (last illness) 366.30
4 FIA Card Services Account #4227 6510 2519 9141 (debt of decedent) 36.63
5 FIA Card Services Account #5490 9992 5182 7738 (debt of decedent) 411.64
6 Fulton Bank -balance due on truck loan (debt of decedent) 3,297.00
7 Holy Spirit Hospital Account #31495898 (last illness) 62.00
8 Lowe's Account #822 2239 132244 7 (debt of decedent) 56.66
9 Providian IVISAI Account #4254-4909-0086-1020 (debt of decedentl 475.07
10 Quantum Imaging & Therapeutic Associates Account #281372-QQITA (last illness) 570.87
11 Sears Mastercard Account #5121070165956364 (debt of decedent) 66.09
12 Washington Cardiology Center, PC Account A58499 (last illness) 658.23
TOTAL (Also enter on Line 10, Recapitulation) I 6,177.64
(If more space is needed, additional pages of the same size)
Copyright (c) 2009 form sofiware only The Lackner Group, Inc. Form PA-15b0 Schedule I (Rev. 12-08)
REV-1513 EX+ (11-08)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
FILE NUMBER
LIaa1CK, ttona~a t. ter. 21-08-0 515
NUMBER NAME AND ADDRESS OF
PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO
DECEDENT SHARE OF ESTATE
(Words) AMOUNT OF ESTATE
($$$)
Do Not Llst Trustee s
I~ TAXABLE DISTRIBUTIONS [include outright spousal
distributions and transfers
under Sec. ~116(a)(1.2)]
Vanise A. Duncan Daughter
4704 Ruth Ann Street
Harrisburg, PA 17109
Valerie A. Evanoff Daughter
7873 E. Skyline Drive
Harrisburg, PA 17112
Delores J. Liddick Spouse
605 Old Grove Road
Mechanicsburg, PA 17055
Ronald E. Liddick Jr. Son
3382 SR 72
Jonestown, PA 17038
Ryan E. Liddick Son
7837 Avondale Terrace
Harrisburg, PA 17112
Total
Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 15 00 cover sheet, as app ropriate,
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SH ET 0.00
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-15 0 Schedule J (Rev. 11-08)
__ -- -
SCHRACK &LINSENBACH
LAW OFFICES
124 W. HARRISBURG ST.
P.O. BOX 310
DILLSBURG, PA 17019-0310
PHONE (717) 432-9733
FAX (717) 432-1053
March 8, 2010
Register of Wills
Cumberland County Court House
1 Courthouse Square
Carlisle, PA 17013
Re: The Estate of Ronald E. Liddick Sr.
D/D: Apri18, 2008
File #: 21-08-0515
Dear Register:
Attorneys
WM. D. SCHRACK III
BRIAN C. LINSENBACH
You will-find enclosed herewith the original and one co$y of the REV-1500 form filed
on i~nali~of D~rlc~es ~. %~,~3:dic~, ~~,dmniratrac~,' ~f her husband's Esta ~. Also a~co~p~yi~ the
Return is our check #9605, in the amount of $15.00, which represents the filing ~'ee due.
Please accept the Return as filed, return a receipt to me, and as you do, please also
include the front page of the Return which is stamped "COPY", with your time stamp affixed.
A self-addressed, stamped envelope is provided for your convenience.
Should you have further questions, please contact me.
Sincerely, ~
~~ ~~
1 "
Bnan C. Linsen h J
SCHRACK &LINSENBACH
SCL/jsg
enc.
-~ :
~ .
~ ..
-y
x,:
r
~M1.
__ r,
rq~
~~.ta__ •_...... ~...