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Home My WebLink About09-14-10.~ 1505610101 REV-1500 °` t°=-1°' ~ PA Department of Revenue PerslsylvaMa Bureau of Individual Taxes """~~""`~` Po e0x 28ol;oi INHERITANCE TAX RETURN Harrisbum. PA 17128-o6oi RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Updegraff __.. _ .. (If Applicable) Enter Surviving Spouse's Information Below OFFICIAL USE ONLY Courriv Code Year File Number 21 j ~ 10 ~ 0712 Date of Birth MMDDYYYY 09/13/1921 _~ Decedent's First Name MI ...... ~. Robert ~ ? C Spouse's Last Name Suffix Spouse's First Name MI _ _, Updegraff ~ ~~ ;Jean M ~_______._____ __--_______ 1 ~_____._ .._.~.~ Spouse's Social Security Number THIS RETURN MUST 8E FILED IN DUPLICATE WITH THE 151-16-7242 REGISTER OF WILLS E __ _ -T~Y------- --- FILL IN APPROPRIATE OVALS BELOW O 1. Original Return O 2. Supplemental Retum O 3. Remainder Retum (date of death prior to 12-13-62) OD 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) OD 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 8. Total Number of Safa Deposit Boxes (Attach Copy of will) (Attach Copy of Trust) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 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 SHGULD BE DIRECTED TO: Name Daytime Telephone Number ,Andrew C. Sheely, Esquire ~ ~ ;717-697-7050 REGISTEFi~ WILLS US o LY ~r7.r C ~ ,"~ ~ ~ First line of address __ _ ~ ¢ ~_ t 127 South Market Street ~_. ______ .._" ___- ~ ~ ~ ~ - ~ __.. _ _~ t7 ~ .,.~ r~ Second line of address = .,. -~ -- -- -- ` ~~ P.O. Box 95 ~ ~ o ~ - City or Post Office ~~ ~ State ZIP Code D FILED ~ ~ ~~ - ~______ ___ _ ~ W Mechanicsburg ~ PA 17055 ~~ , Correspondent's e-mail adoress:andrewc.sheelyi~verizon.net Under penalties of pery'ury, I declare that I have examined this return, induding axompanying 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 infomration of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILItJG RETURN r`^?~ , Elizabeth J. Updegraff, Executrix, 1010 Apple Drive, Mechanicsburg, PA 17055 SIGNAT4'~tE OF PREPARER O;HER(f1aAN REPRESENTATIVE 3//0 Andrew C. Sheely, Esquire, 127 StxlthyVlarket Street, P.O. Box 95, Mechanicsburg, PA 17055 _ _ _ - PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505610101 15056101D1 J 1505610105 REV-1500 EX Decedent's Name: Updegraff, Robert C. 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 and Notes Receivable (Schedule D) ........................... 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ....... 6. 7. Inter-Vlvos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested........ 7. 8. Total Gross Assets (total Lines 1 through 7) ............................. 8. 9. Funeral Expenses and Administrative Costs (Schedule H) ................... 9. 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) .............. 10. 11. Total Deductions (total Lines 9 and 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 CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at.the spous0l tax rate, or transfers und~• cec. 9116 (a)(L2) X .b. 15. 16. Amount of Line 14 ~~~~ble atiineal rate X .045 16. 17. Amount of Lihe 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. TAX DUE .........................................................19. Decedent's SoGal Security Number 177-12-2136 ~~~~ 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 L 1505610105 1505610105 311,905.26 311,905.26 1, 321.50 1,321.50 310, 583.76 310,583.76 O J REV-150a Ek Page 3 Decedent's Complete Address: Fil• Numt»r 21-10-0712 DFr'F1IFNTC NAAAF Robert C. Updegraff S`TDFFT ArIr1DCCC 5225 Wilson Lane C^' Mechanicsburg sTA PA 117055 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments - 13,277.45 B. Discount 698.81 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT: Pill in oval 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) Make check payable to: REGISTER OF WILLS, AGENT. 13,976.26 13,976.26 (3) (4) __ 13, 976.26 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 :.......................................................................................... ^ 7c^ b. retain the right to designate who shall use the property transferred or its income :............................................ ^ 7r^ 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 Dec. 12,19132, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. ^ x^ 3. Did decedent own an "intrust for" or payable-upon~leath 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 R AS PART OF THE RETURN. For dates of death on or after July 1, 1994, and before Jan. 1,1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 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 21 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 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 decedents lineal benefidaries is 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 12 percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an indvidual who has at least one parent in common with the decedent, whether by blood or adoption. (1) Total Credits (A + B) (2) RED 110 EX+ (OB-09) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Robert C. Updegraff 21-10-0712 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM NUMBER DESCRIPTION OF PROPERTY INCwDE 1HE NMiE aF mE TRIRSFEREE, nmR aEUnONSnty To DECEDENr AND 1HEDATEOTIRANSFER ATTACHACDWOFTI~DffDTORPEN.ESTATE. DATE Of DEATH VALUE OF ASSET % OP DECD'S INTEREST IXCLUSION tFaaFUUeu: TAXABLE VALUE 1. New York LifeAnnuity -Policy #75601427 $155,952.6 100% 0 $155,952.E Beneficiary: Elizabeth J. Updegraff,1010 Apple Dr., Mechanicsburg, PA 17055 2. New York Life Annuity -Policy #75601427 Beneficiary: $155,952.6 100% 0 $155,952.E Constance A. Eshenour,1393 Holly Bank Circle, Dunwoody, GA 30338 311,905.26 TOTAL (Also enter on Line 7, Recapitulation) # If more space is needed, use additional sheets of paper of the same size. ' REV~1511 EX+ (10-09) pennsytvania DEPARTMENT OF REVENUE INMERRANCE TAx RETURN RESIDHVT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF Robert C. Updegraff li~dmK's drbb moat ba on ScheduN I. ITEM (UMBER A. FUNERAL EXPENSES: 1. FTLE NUMBER 21-10-0712 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) Elizabeth J. Updegrafl street Address 1010 Apple Drive ~;ty Mechanicsburg _ state PA z1P 17055 Year(s) Commission Paid: - z. attomeyFees: Andrew C. Sheely, Esquire, as per agreement 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: S. Accountant Fees: 6. Tax Return Preparer Fees: ~. Reserves to corldude Estate adminisUatial, induding final accountings and staff and Federal Income tax return. TOTAL (Also enter on Une 9, Recapitulation) I # If more space is needed, use additional sheets of paper of the same size. $650.00 $71.50 $600.00 1, 321.50 ' •, RECEIPT FOR PAYMENT GLENDA FARNER STRASBAUGH Receipt Date: 7/15/2010 Cumberland County - Register Of Wills Receipt Time: 13:40:54 One Courthouse Sgqware Receipt No.: 1061877 Carlisle, PA 17Q13 UPDEGRAFF ROBERT C Estate File No.: 2010-00712 Paid By Remarks: SALPZABETH UPDEGRAFF ------------------------ Receipt Distribution Fee/Tax Description Payment Amount Payee Name PETITION LTRS TEST 20.00 CUMBERLAND COUNTY GENERAL FUN WILL 15.00 CUMBERLAND COUNTY GENERAL FUN SHORT CERTIFICATE 8.00 CUMBERLAND COUNTY GENERAL FUN JCS FEE 23.50 BUREAU OF RECEIPTS & CNTR M.D AUTOMATION FEE ---- 5.00 ------------ CUMBERLAND COUNTY GENERAL FUN Check# 6345 571.50 Total Received......... $71.50