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Home My WebLink About04-28-10 (2)~ REV-1500 1505607120 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number Po Box.2sosol INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2 :1 0 9 0 10 2 6 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 201188996 10082009 09121925 Decedent's Last Name Suffix Decedent's First Narne MI SNOKE EMILY B (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First NamF; MI 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 ^ 5. Federal Estate Tax Return Required (date of death after 12-12-82) ^ g Decedent Died Testate ^ ~ Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) ^ 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 1'AX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number SAMUEL L. ANDES 7177615361 r-~a Firm Name (If Applicable) First line of address 525 NORTH 12TH STREET Second line of address City or Post Office State ZIP Code LEMOYNE PA 17043 Correspondent's a-mail address: I a W a n d e S@ a O I. C O m 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 PERSON RESP NSIBLE FOR FILING RETURN DATE ~az~~ ~ ~~ Kathleen M. Robertson ~~~~~ nnnRFCc 115 North 27th Street, Camp Hill, PA 17011 Side 1 1505607120 REGISTEtROE~VILLSUS~ONLIf~ ,`v'' I) ~~ - CO ~ T r ~ ,~'l ,_ _ ' --1 "_ ~ _-~ ~_~ ,-, .. b3\TE FILED •z- ~ J 1 ~~ 1505607120 J~ 525 North 12th Street, Lemoyne, PA 17043 1505607220 REV-1500 EX Decedent's Name: S N O K E, EMILY B. 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. 9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. 11. Total Deductions (total Lines 9 & 10) ...................................................................... 11. 12. Net Value of Estate (Line 8 minus Line 11) ............................................................. 12. 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. 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 .00 15. 16. Amount of Line 14 taxable at lineal rate X .045 15 6, 3 2 3. 7 8 16. 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 5 0 0. 0 0 18. 19. Tax Due ..................................................................................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Decedent's Social Security Number 201188996 107,000.00 5,119.50 25,947.88 34,214.55 172,281.93 12,623.68 1,334.47 13,958.15 158,323.78 1,500.00 156,823.78 7,034.57 75.00 7,109.57 Side 2 1505607220 1505607220 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 - 09 - 01026 DECEDENT'S NAME Snoke, Emily B. ---- --- --- STREET ADDRESS 824 Lisburn Road CITY STATE ZIP Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 7,109.57 Total Credits (A + B + c) (2) 0.00 3. Interest/Penalty if applicable -- 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. (4) 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 the TAX DUE. (5) 7,1 09.57 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 7 , 1 0 9.5 7 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IIN 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? .............................................................. J 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. ~~ -- _.w{ 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 t~eneficiary. 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 (1.2) 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. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Snoke, Emily B. SCHEDULE D MORTGAGES 8~ NOTES RECEIVABLE FILE NUMBER 21 - 09 - 01026 All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION 1 Note dated 17 September 2008 in the principal amount of $107,000.00, owed to the decedent k Christopher M. Frye. The note is secured by a mortgage, dated 17 September 2008, entered against real estate at 813 Linwood Street, New Cumberland, Pennsylvania. The note requires payment of interest only so, on the date of decedent's death, the principal balance owed on the note was still: VALUE AT DATE OF DEATH 107,000.00 TOTAL (Also enter on Line 4, Recapitulation) I 107,000.00 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ', SCHEDULE E ', CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY -__ _ ~-- ESTATE OF Snoke, Eml~y B. ', FILE NUMBER ', 21 -09-01026 Include the proceeds of litigation and the date the proceeds were received by the estate. All propenty jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 Checking Account No. 0771030088 with Sovereign Bank, date of death value as confirmed by 2,668.08 attached letter 2 Money Market Account No. 0774100826 with Sovereign Bank, date of death value as confirmed 2,451.42 by attached letter. TOTAL (Also enter on Line 5, Recapitulation) I 5,119.50 SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT _ J I ESTATE OF Snoke, Emily B. I FILE NUMBER 21 - 09 - 01026 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 Kathleen M. Robertson 115 North 27th Street Daughter q Camp Hill, PA 17011 Paula J. Frye 79 Rose of Shannon Drive Daughter g Etters, PA 17319 JOINTLY OWNED PROPERTY: ITEM LETTER DATE ~ C~FfSCRIPT.lO~I C~F PRO~ERTY ~ T Ilnclude name o Inanclal Ins Itu Ion an bank account number I DATE OF DEATH o/ pF DnrE of DEATH NUMBER FOR JOINT TE I, MADE JOINT , for similar identifying number. Attach deed forjointly-held real 'VALUE OF ASSET I DECD'S '' NTEREST vnwE of oeeeDENrs INTEREST -- - S _ estate. -- 1 A 01 /03/2001 j ~~ PSECU Share Account ~ -- 126.13 ', - . - 50% ' ~ - 63.07 2 A I, 01/03/2001 PSECU 36-month Certificate of Deposit II 6,168.80 ' ~ 50% ! 3,08.40 3 A 1985 118 U.S. Savings Bonds, date of death value as j 22,942.37 50% I 11,471.19 established by caculated value attached hereto i ~, 4 B 1985 115 U.S. Savings Bonds, date of death value as 22,658.44 '~ 50% ' 11,329.22 established by caculated value attached hereto i I ~ -- - TOTAL (Also enter on line 6, Recapitulation) ', 25,947.88 COMMONWEALTH OF PENNSYLVANIA SCHEDULE G INHERITANCE TAX RETURN INTER-VIVOS TRANSFERS & ~'~ RESIDENT DECEDENT ~, MISC. NON-PROBATE PROPERTY ESTATE OF Snoke, Emily B. I FILE NUMBER 21 - 09 - 01026 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes. --_ - - ---- - --~--~ -- T - - ITEM DESCRIPTION OF PROPERTY I % OF I ' Include the name of the transferee, their relationship to decedent DATE OF DEATH DECD'S EXCLUSION TAXABLE VALU E IF APPLICABLE) - -and the date of transfer. Attach a copy of the deed for real estate. ~ t INTEREST ~ __ NUMBER y .. --- ----_..__. VALUE OF ASSET I~'~--- •_-__- __._,_. -- --. __. 1 Annuit contract No. 0104097830 with Nationwide Llfe 29,367.34 100% 29,367.34 and Annuity Co. of America; date of death value confirmed by attached statement. ', ', 2 Flexible Premium Deferred Variable Annuity Contract No. 0204171470 with Nationwide Life and Annuity Co. of America; date of death value confirmed by attached statement. 4,847.21 '~ 100% 4,847.21 ', ' _ -- _r_ _ - - _ TOTAL (Also enter on line 7, Recapitulation) ~ 34,214.55 SCHEDULE H FUNERAL EXPENSES & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN e~tnINIG~T~ ATI~ /C f'Y'1G~TC RESIDENT DECEDENT i ral1^, 1~7 ~ f~F1~ NYC ~IW ~ ~7 ' --__- ~I -.. _ -____ - -___- _ - ESTATE OF Snoke, Emily B. ~ FILE NUMBER - -- -__ _-- ---- - - _ j 21 - 09 - 01026 Debts of decedent must be reported on Schedule I. ITEM - - - -- ---- -_ NUMBER ,FUNERAL EXPENSES: DESCRIPTION AMOUNT _ - ~- _ A. 1 Murray Funeral Home 7,059.00 B. ', ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid ~' 2. Attorney's Fees Samuel L. Andes 5,000.00 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. Probate Fees Register of Wills I' 314.00 Cumberland Law Journal ' 75.00 The Sentinel ~, 155.68 5. Accountant's Fees ~ 6. Tax Return Preparer's Fees 7. Other Administrative Costs Sovereign Bank 20.00 TOTAL (Also enter on line 9, Recapitulatioin) 12,623.68 COMMONWEALTH OF PENNSYLVANIA 'I INHERITANCE TAX RETURN '~, RESIDENT DECEDENT ~I ESTATE OF Snoke, Emily B. Include unreimbursed medical expenses. ITEM NUMBER 1 Alert Pharmacy 2 First Choice Rehab Service: 3 The Woods at Cedar Run SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, 8~ LIENS ~ FILE NUMBER j21 -09-01026 _ ~__ -- - _ DESCRIPTION AMOUNT -- 280.31 15.94 1,038.22 -- __ TOTAL (Also enter on Line 10, Recapitulation) 1,334.47 REV-1513 EX+ (9.00) ~' SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Snoke, Emily B. NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I~ TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 Christopher Frye 813 Linwood Street New Cumberland, PA 17070 2 , Daniel Frye 4606 Waterfall Court, Apt. J Owings Mills, MD 21117 3 Meghan Robertson Bean 4315 River Bluff Terrace Greensboro, NC 27409 Grandson ~, 2,500.00 ~I Grandson II 2,500.00 Granddaughter 2,500.00 I I Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on 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 1 Trinity United Methodist Church, New Cumberland, PA 1,500 00 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) FILE NUMBER 21 - 09 - 01026 SHARE OF ESTATE AMOUNT OF ESTATE (Words) ', ($$$) ~- ------- -1- - TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEETI 1,500.00 REV-1513 EX+ (9-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA ! BENEFICIARIES continued INHERITANCE TAX RETURN ~~, RESIDENT DECEDENT ESTATE OF Snoke, Emily B. NUMBER NAME AND ADDRESS OF PERSON(S) RELATIONSHIP TO DECEDENT RECEIVING PROPERTY ooNotustTrustee(s) ___ __ I, _ TAXABLE DISTRIBUTIONS [include outright spousal -+ distributions, and transfers j under Sec. 9116 (a) (1.2)] 4 Rebecca Robertson 'Granddaughter 115 North 27th Street Camp Hill, PA 17011 5 , Dorothy Shaffer Friend Messiah Village 100 Mount Allen Drive ~~ Donegal Room 93 j Mechanicsburg, PA 17050 6 Kathleen M. Robertson ;Daughter 115 North 27th Street Camp Hill, PA 17011 ', 7 Paula J. Frye ~, Daughter 79 Rose of Shannon Drive ~ Etters, PA 17319 FILE NUMBER 21 - 09 - 01026 SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) } -- __ _~-- L ~I 2,500.00 500.00 1l2 of remainder i 1/2 of remainder Page 2 of Schedule J