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HomeMy WebLinkAbout03-12-1015056051047 REV-15 0 0 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Countv Code Year File Number Bureau of Individual Taxes ~ INHERITANCE TAX RETURN PO BOX 280601 2 1 0 9 0 0 3 3 3 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 2 0 6 3 8 2'9 6 0 0 4 0 1 2 0 0 9 0 4 3 0 1 9 4 8 Decedent's Last Name Suffix Decedent's First Name MI S C`'H E U R E N P E T E R J (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 O 1. Original Return O 4. Limited Estate ® 6. Decedent Died Testate (Attach Copy of Will) O 9. Litigation Proceeds Received i 2. Supplemental Return O 4a. Future Interest Compromise (date of death after 12-12-82) O 7. Decedent Maintained a Living Trust (Attach Copy of Trust) O 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) O 3. Remainder Return (date of death prior to 12-13-82) O 5. Federal Estate Tax Return Required 0 8. Total Number of Safe Deposit Boxes O 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number M A R L I N R M c C A L E B 7 1 7 6 9 1 7 7 7 0 Firm Name (If Applicable) First line of address 2 1,9 E A S T M A I N S T R E E T Second line of address P O B O X 2 3 0 City or Post Office State ZIP Code :, .~ :~ _ .. 3 ~ ::::~:~ __,_.~ _; ~~`_+` ~ f ~~ .~.,~ M E C H A N I C S B U R G P A 1 7 0 5 5 Correspondent's a-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. SIGNATURE OF P RESPONSIBLE F R FILING RETURN DATE ~~ _ Executrix ~~j/~ Q ADDRESS 'Teresa Lacey' ,~ 621 Georgian Place, Harrisbur PA 17111 SIGN ~ j~P P ~ ~~SENTATIVE ' DAi~~/'' ADDRESS MaY`li'n R. McCaleb 219 East Main Street, Mechanicsburg, PA 17055 PLEASE USE ORIGINAL FORM ONLY Side 1 1,5056051047 15056051,047 J ~~1 J 15056052048 REV-1500 EX Decedent's Social Security Number Decedent's Name: peter J. Scheuren 2 0 6 3 8 2 9 6 0 RECAPITULATION ............................................ 1. Real estate (Schedule A). 1. 0. 0 0 0 0 0 2. Stocks and Bonds (Schedule B) ....................................... 2. • 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 0. 0 0 9 9 ( ) ........................... 4. Mort a es & Notes Receivable Schedule D 4. .. 0.0 0 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ...... .. 5. 2 7 0 0, 8 6 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ..... .. 6. 0, 0 0 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property 0 0 0 (Schedule G) O Separate Billing Requested...... .. 7. . 8. Total Gross Assets (total Lines 1-7) .................................. .. 8. 2 7 0 0, 8 6 9. Funeral Expenses & Administrative Costs (Schedule H) .................. ... 9. 1 5, 0 0 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............. ... 10. 4 0 0 11. Total Deductions (total Lines 9 & 10) ................................ ... 11. 1 9~ 0 0 12. Net Value of Estate (Line 8 minus Line 11) ........................... ... 12. 2 6 8 1. 8 6 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. 2 6 8 1. 8 6 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 16. Amount of Line 14 taxable at lineal rate x .0 45 2 6 8 1~ 8 6 16. l 2 0 6 • 8 17. Amount of Line 14 taxable 0 0 0 at sibling rate X .12 • 17. • 18. Amount of Line 14 taxable 0 0 0 at collateral rate X .15 • 18. 19. TAX DUE ..................................................... .... 19. 1 2 Q„ 6 8 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 15056052048 15056052048 J REV-1500 EX Page 3 File Number Decedent's Complete Address: 21 - 09 - 00333 DECEDENT'S NAME Peter J. Scheuren __ STREET ADDRESS 6 Mellwood Lane --__ ~- - _ __ CITY '~ STATE ZIP Mechanicsburg PA 17050 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 120.68 2. CreditslPayments A. Spousal Poverty Credit _ - _ -- B. Prior Payments __ _ -__ C. Discount Total Credits (A + B + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest 0.92 _ __ E. Penalty _ _ _ __ _ Total Interest/Penalty (D + E) (3) 0 , 92 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) 121.60 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 121.60 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? .............................................................................................................. ^ 0 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? ........................................................................................................................ ~ ^ 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 + (1-97) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, ~ MASC. INRESIDENTDECEDEN TN PERSONAL PROPERTY ESTATE OF FILE NUMBER Peter J. Scheuren SS~~ 206-38-2960 04/01/2009 21-09-00333 Include 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. Copyright (c) 1996 form software only CPSystems, I nc. Form REV-1508 EX (Rev. 1-97) (If more space is needed, insert additional sheets of the same size) REV-1511 EX+(1-97) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES 8e INHERITANCE TAX RETURN I ADMINISTRATIVE COSTS I RESIDENT DECEDENT ESTATE OF FILE NUMBER Peter J. Scheuren SS~~ 206-38-2960 04/01/2009 21-09-00333 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: B. 1. City State Zip ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address Year(s) Commission Paid: 2. Attorney's Fees 3. 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 4. I Probate Fees 5. I Accountant's Fees 6. ~ Tax Return Preparer's Fees 7. Other Administrative Costs 1 Register of Wills, - filing Supplemental Inheritance Tax Return. 15.00 TOTAL (Also enter on line 9, Recapitulation) ~$ 15.00 (If more space is needed, insert additional sheets of the same size) Copyright (c} 1996 form software only CPSystems, Inc. Form REV-1511 EX {Rev. 1-97) REV-1512 EX +(1-97) SCHEDULE I COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, INRESIDENTDECEDEN R" MORTGAGE LIABILITIES, AND LIENS ESTATE OF FILE NUMBER Peter J. Scheuren SS~~ 206-38-2960 04/01/2009 21-09-00333 Include unreimbursed medical expenses. Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1512 EX (Rev. 1-97) (If more space is needed, insert additional sheets of the same size) r t REV-1513 EX + (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Peter J. Scheuren SS~~ 206-38-2960 04/01/2009 21-09-00333 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116{a}(1.2)] 1 Mae M. Scheuren Mother 2,681.86 404 Main Street Lavelle, PA 17943 ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON R EV 1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC. 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 SHEET $ 0.00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1513 EX (Rev. 9-00} LAST WILL AND TESTAMENT OF PETER SCHEUREN I, PETER SCHEUREN of _6 Mellwood Lane, Mechanicsburg , Pennsylvania.~,17050 being of sound and disposing mind, memory and understanding, do hereby make and declare this as my last will and testament and revoke all wills and codicils heretofore made by me. FIRST I direct the payment of my debts and expenses of my last illness and funeral from my estate as soon after my death as conveniently maybe done. I authorize my personal representative to expend reasonable funds from my estate, in such amount as my personal representative shall consider necessary and desirable, for the purchase, erection and inscription of a suitable marker for my grave. I direct that my remains be cremated and my ashes disposed of as my personal representative sees fit. SECOND a. I give my mother, Mae M. Scheuren, my house located at 6 Mellwood Lane, Mechanicsburg, Pennsylvania and whatever automobile(s) is/are owned by me at the time of my death. G%(M~ b. I give the proceeds of mynon-retirement funds' mud al funds as~wge~ ~~ ~~ o my sisters, Teresa Lafey and Mary Ann Snyder, share and share alike. 3~I,~'~ THIRD I give all the rest, residue and remainder of my estate real, personal or otherwise, to my ~vs ~tv~ FOURTH I direct that any and all inheritance, estate and transfer taxes imposed upon my estate passing under my will or otherwise, shall be paid out of the principal of my residuary estate. FIFTH Any and all payment or payments of any sums or sums, whether in cash or in kind and whether from principal or income, payable to my beneficiaries, or any of them, shall be made upon the sole receipt of the respective individual to whom the payment is made, and free from anticipation, alienation, assignment, attachment, and pledge, and free from control by the creditors of any such beneficiary. All shares of principal and income herein given shall be free from anticipation, assignment, pledge or obligation of any beneficiary, and shall not be subject to any execution or attachment. SIXTH maybe called upon to act insofar as I am able by law to do. Finally, I nominate, constitute and appoint my sister Teresa Lafey Executrix of this my last will and testament. I hereby relieve my Executrix from the necessity of posting security in connection with her duties as such in any jurisdiction in which she IN WITNESS WHEREOF, I have hereunto affixed my hand and seal to this, my last will and testament. This 5th day of March, 2009. ~~ ~~~~~ (SEAL) ERSCHEUREN Signed, sealed, published and declared by the above-named Testator, Peter Scheuren as and for his last will and testament in the presence of us, who, at his request, in his sight and presence, and in the sight and presence of each other, have yes. Si ature ari W ~~~r Add s ~W (~ 7 ro 21\ N. ~a ~- st- Address z C ~ , ~ COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ss We, Peter Scheuren ~ , AND S ~ ,the Testator and the witnesses, resp ively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed this instrument as his last will, and that he signed willingly, and that he executed as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the will as witnesses, and that to the best of their knowledge, the Testator was at the time eighteen (18) years of age or older, of sound mind, and under no constraint or undue influence. ~~~ j ~ Witng~~s/ ~ Witness Sworn or affirmed to and acknowledged before me, this 5th day of March, 2009. o Pu 'c ~wEa~.rH of ~n~vsn.v ~ a ~~'~ court, Corm Expires q~. ~o, 2010 Member, PennsylvarNa Aeeociation of Notaries 3 nuP~ ~~~~~