HomeMy WebLinkAbout06-07-11J 1505610140
REV-1500 ~` (°'-'°'
PA Department of Revenue OFFICIAL USE ONLY
Bureau of Individual Taxes
Po sox 28osot County Cade Year File Number
INHERITANCE TAX RETURN
Harrisbu PA 17128-Ot301 2 1 1 1 0 2 9 6
RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date Of Death MMDDYYW Date Of Birth MMDDYYW
2 0 2 2 0 1 8 9 4 0 1 2 8 2 0 1 1 0 7 3 1 1 9 2 3
Decedent's Last Name Suffix Decedent's First Name
SWE I TZER DOROTHY M
(If Applicable) Errter Surviving Spouse's Irtformatlon Below
Spouse's Last Name Suffnt Spouse's First Name
MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL INAPPROPRIATE OVALS BELOW
® 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (date of death
^ 4. Limited Estate
^ prior to 72-13-82)
4a. Future Interest Compromise (date of ^ 5. Federal Estate Tax Return Required
® 6. Decedent Died Testate ^
(Attach Copy of Willj death after 12-12-82)
7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe DeposR Boxes
^ 9. Litigation Proceeds Received ^ (Attach Copy of Trust)
10. Spousal Poverty Credit (date of death ^ 11. Election to tax under Sec. 9113(A)
between 12-37-91 and 1-1-95) (Attach Sch. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO
N
ame :
Daytime Telephone Number
J OE L R. ZUL L I NGER 71 7 2~4 6~2 9
~
REGISTER LS USE Y
First line of address 1 r
C1) '~!
1 4 NORTH M A I
S N STREET ~~~ ~ i-r
econd line of address
SUI TE 2 00 ~
~'~ tv
N '~
City or Post Office
State ZIP Code S
L'~
DATE FILED
C H A M B E R S B U R G P A 1 7 2 0 1
Correspondent's e-mail address:
Under penalges of pariury, I deGere that I have examined this return, InGuding accompanying schedules and laments, and to the hest of my knowledge and belief,
it fa true, correct and complete. Dedareeon of preparor other than the personal representative is based on all information of which preperer has any knowledge.
SIGNATUgI: OF PERESPONSIBLE FQgFIL111G.gE7yRl~b i
~Gj~ ~C~-v. ~ C!/ S~-~ DATE ~ ~~` J/
ADDRESS
110 STEWART PLACE
E OF PREPARER~THE~S
PA 17257
DATE
PLEASE USE ORIGINAL FORM ONLY
L 1505610140
Side 1
1505610240
1505610140
J~
REwtSOO Ex
DsosdenCs Socal Sscurky Number
Deoedent'sNmre: DOROTHY M. SWEITZER 2 0 2 2 0 1 8 9 4
RECAPITULATN)N
1. Real Estate (Schedub A) ........................................... 1.
2. Stocks and Bonds (Schedub B) ...................................... 2.
3. CkJesly Hskt Corporetbn, Partnsrehip or Sole-Proprietorship (Sr:hedub C) ..... 3.
4. Mortgages and Notes Recelv~k (Schedub D) .......................... 4. .
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1505610240
REV-1500 EX
Decedent's Social Security Number
Decedents Name: DOROTHY M. SWEITZER 2 0 2 2 0 1 8 9 4
RECAPITULATION
1. Real Estate (Schedule A) ....................................... .... 1.
2. Stocks and Bonds (Schedule B) .................................. .... 2.
3. Closely Held Corporation, Partnership orSob-Proprietorship (Schedule C) . .... 3.
4. Mortgages and Notes Receivable (Schedule D) ...................... .... 4.
5. Cash, Bank Deposits and Mis~ilaneous Personal Property (Schedule E)... .... 5. 5 7 5 3 , 7 9
8. Jointy Owned Property (Schedule F) ^ Separate Billing Requested ... .... 6.
7. Inter-Vwos Transfers & Miscellaneous N -Probate Property
(Schedub G) ~] S
eparate Billing Requested ... .... 7.
8. Total Gross Assets (total Lines 1 through 7) ....................... .... 8. 5 7 5 3 , 7 9
9. Funeral Expenses and Administrative Costs (Schedule H) .............. .... 9. 5 0 4 3 . 0 0
10. Debts of Decedent, Mortgage Liabilitbs, and Liens (Schedub I) ......... .... 10. 5 5 8 . 9 3
11. Total Deductlona (total Lines 9 and 10) ........................... .... 11. 5 B O 1 9 3
12. Net value of Estate (Line 8 minus Line 11) ........................ .... 12. 1 5 1 8 6
13. Charitable and Governmental 13equests/Sec 9113 Trusts for which
an election to tax has not been made (Schedub J) .................. .... 13.
14. Nst Valrx Sub)ect to Tax (Line 12 minus Line 13) .................. .... 14. 1 5 1 8 6
TAX CALCULATION -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.o _ 0. 0 0 15. 0. 0 0
16. Amount of Line 14 taxable
at Ilneal rate X .0 _ 0 0 0 1 t3. 0. 0 0
17. Amount of Line 14 taxable
at sibling rate x. t 2 1 5 1. 8 6 17. 1 8, 2 2
18. Amount of Line 14 taxable
at collateral rate X .15 0 Q 0 18. 0. 0 0
19. TAX DUE ................................................... ...19. 1 8 . 2 2
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ^
Side 2
L 1505610240 1505610240
REV-1500 EX Pape 3
Decedent's I
ADDRESS
Address:
File Number
21 11 0296
CITY
Shippensburg STATE
PA ZIP
17257
Tax Payments and Credits:
1~ Tax Due (Page 2, Line 19)
(1)
2. Credits/Payments 18 22
A. Prior Payments
B. Discount
Total Credits (A + B) (2)
3. Interest
0.00
4. If Line 2 is greater than Line 1 + one 3, enter the difference. This is the OVERPAYMENT. (3)
Fill In oval on Pape 2, Lina 20 to roqueat 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)
18.22
Make check payable to REGISTER OF WILLS, AGENT
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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 a 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
ear of death
y
without receiving adequate consideration? .............................
3. Did decedent own an 'in trust for ar 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 benefiaary 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.
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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
p2 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 ff the surviving spouse is the only beneficlary.
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 decedent's lineal beneficiaries 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 decedents siblings is 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•+ (8-98)
SCHEDULE E
COMMONWEALTH OF PENN3YLVANw CASH, BANK DEPOSITS, ~ MISC.
IN RES DE T DE EDENT N PERSONAL PROPERTY
ESTATE OF FILE NUMBER
DOROTHY M. SWEITZER 21 11 0296
Include the s of Iltlgatlon and the date the prooaeds were recehred by the estate.
All Pro In .owned with rlpM of survhorehip must be dbclosed on SehsduN F.
ITEM
NUMBER
~. Checking Account #6825,
2. Refund, Skvatlcas Tab Graphics
3. Refund, Comcast Cable
4. (Refund, State Farm Insurance renter's insurance policy
TOTAL (Also enter on line 5 Recapitulation) I s
(If more space e: needed, insert additional sheets of the same size)
VALUE AT DATE
OF DEATH
5,658.72
70.00
14.44
10.63
REV-1511 EXt (10-09)
Pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES AND
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
DOROTHY M. SWEITZER 21 11 0296
Decedent's debt must be reported on Schedule I.
ITEM --
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Fogelsanger-Bricker Funeral Home, funeral services 3,416.50
2. Shull-Koontz, gravemaker 765.00
B.
ADMINISTRATIVE COSTS:
Personal Representative Commissions:
Neme(s) of Personal Representative(s)
Street Address
City
State ZIP
Year(s) Commission Pafd:
2, Attorney Fees: Joel R. Zullinger 750.00
3. Family Exemptbn: (If decedents address le not the same as claimants, attach explanatbn.)
Claimant
Street Address
D~' State ZIP
Relationship of Claimant to Decedent
4. Probate Fees: Letters - 30.00; will -15.00; short certificates 5.00; JCS fee 23.50; 111.50
automation 5.00; filing return -15.00; additional probate fee - 15.00
5 Accountant Fees:
6. I Tax Return Preparer Fees:
7
TOTAL (Also enteron Line 9, Recapitulation) ~ s
If nare space is needed, use addhbnal sheets of paper of the same size.
00
RPV-1512 EXw (12-08)
pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, ~ LIENS
DOROTHY M. SWEITZER 21 11 0296
Report dells Incurred by the decedent prior to death that remained unpaid at the date of death, including unroimbursed medical expenses.
ITEM
NUMBER DESCRIPTION VALUE AT DATE
OF DEATH
1. Century Link, balance due on account 12.84
2. Penelec, balance due on account 41.59
3. Chambersburg Hospital, balance due on account 61.40
4. Shippensburg Area EMS, balance due for transport services 443.10
TOTAL (Also enter on Line 10, Recapitulation) I S
It oars space is needed, insert additional sheets of fhe same size.
REY-1573 EX+ (01-10)
Pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE
BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
DOROTHY M. SWEITZER 21 11 0296
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trusted/s) OF ESTATE
I TAXABLE DISTRIBUTIONS [Indude ou~pht s I distributions and transfers under
Sec. 91 f6 (a (12).]
1. William C. Porter Sibling
110 Stewart Place residue
Shippensburg, PA 17257
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS ~
R. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT TAKEN:
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
TE.
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I ;
If more space Is needed, use additional sheets of paper of the same size.
~ _
JRZ - 5.1 sweitzer.2 March 16, 2010 !,p -_
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• LAST w2LL AND TESTAMENT '. ~
c
I, Dorothy M. Sweitzer, of 101 Prince Street, Room 212,
Shippensburg, Cumberland County, Pennsylvania, being of sound and
disposing mind, memory and understanding, do hereby declare this to
be my will, hereby revoking any and all former wills and codicils
thereto by mP heretofore made.
2.
I direct that all my just debts and funeral expenses,
including all expenses of my last illness, shall be paid from my
estate as soon as practicable after my decease as a part of the
expense of the administration of my estate.
II.
I give, devise and bequeath the residue of my estate of every
nature and wherever situate to my brother, William C. Porter,
providing he shall survive me by thirty days.
III.
Should my brother predecease me or die on or before the
thirtieth day following my death I give, devise and bequeath the
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T' •"-1
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-i
residue of my estate of every nature and wherever situate to my
niece, Grace E. Commerer.
IV .
~" Any fiduciary under this will shall have the following powers
in addition to those vested in them by law and by other provisions
of my will applicable to all property whether principal or income,
including property held for minors, exercisable without Court
approval, and effective until actual distribution of all property:
A. To retain any and all of the assets of my estate, real or
personal, without regard to any principle of
diversification of risk.
B. To invest in all forms of property including stock,
common trust funds and mortgage investment funds without
restriction to investments authorized for Pennsylvania
fiduciaries as they deem proper, without regard to any
principle of diversification of risk.
C. To sell at public or private sale, to exchange or to
lease for any period of time any real or personal
property and to give options for sales, exchanges or
leases, for such prices and upon such terms or conditions
as they deem proper.
D. To allocate receipts and expenses to principal or income
or partly to each as they from time to time think proper.
E. To compromise any claim or controversy.
F. To distribute in cash or in kind or partly in each.
Page 2
3
3
~"
G. To hold property in their names without designation of
any fiduciary capacity or in the name of a nominee or
unregistered.
v.
I direct that all taxes that may be assessed in consequence of
my death of whatever nature and by whatever jurisdiction imposed,
shall be paid. from my residuary estate as a part of the expense of
the administration of my estate.
v=.
I appoint my brother, William C. Porter, as executor of this
I~
my will. Should my brother predecease me, fail to qualify or cease
to act, 2 appoint my niece, Grace E. Commerer, as executrix of this
my will.
V22.
No bond shall be required of any fiduciary hereunder in any
jurisdiction.
IN WITNESS WHEREOF, 2 hereunto set my hand and seal to this my
last will and testament, consisting of five typewritten pages, the
first three of which bear my signature in the margin for the
Page 3
purpose of identification this _IQ ~~ day of
r
'(SEAL)
Signed, sealed, published and declared by the above-named
testatrix as and for her last will and testament in our presence,
who in her presence, at her request and in the presence of each
other have hereunto set our hands as attesting witnesses.
.~ ~ ~'lf~~o/1 (low ~~a C~~ ~ - N~- ~~-
~~~ IC • ~Gl l~~/2~P~ and
testatrix and the witnesses
respectively, whose names are signed to the attached or foregoing
instrument, being first duly sworn, do hereby declare to the
undersigned authority that the testatrix signed and executed the
instrument as her last will and testament and that she executed it
as her free and voluntary act for the purposes therein expressed
and that each of the witnesses, in the presence and hearing of the
said testatrix, signed the will as witnesses and to the best of
their knowledge, said signer was at that time eighteen years of age
Page 4
We, Dorothy M. Sweitzer,
~1~c~d/P ~J• I(e/% , the
or older, of sound mind and under no constraint or undue influence.
Subscribed, sworn to and acknowledge
before me by the above-named signer and
subscribed and sworn to before ~ne by the
above-named witnesses this ~ day of
4r h_ ~N, zoo .
~/w~
Notar Public
CQMMONWEALTH OF PENNSYLVANIA
Notarial Seal
Angela M. Schaeffer, Notary Pubik
Shlppensburg Boro, Cumberland County
My Commission Expires May 15, 2011
Member, Pennsylvania Association of Notaries
Page 5
Q ~s~
499 Mitchell Road, Millsboro, DE 19966 Adjustment Services
Law Offices of Zullinger-Davis
14 North Main Street Suite200
Chambersburg, PA 17201
Phone 888-502349
F ax (302)934-2955
Apri128,2011
Re: Estate of Dorothy M Sweiter
Social Security: 202-20-1894
Date of Death• January 28 2011
Dear Sir or Madam:
Per your inquiry on Malch 9, 2011, please be advised that at the time of death, the above-named decedent had
on deposit with this bank the following:
1. Type of Account
Account Number
Ownership (Names o, fl
Opening Date
Balance on Date of Death
Accrued Interest
Total
Checking Account
87118772
Dorothy M Sweitzer
02/O1i99
$5,65872
$ .00
$5,65872
For any additional udormation ou the above aceounts, including ownership and any changes, closures and/or reimbursement of funds,
piewe cell the Wahmt Bottom 0)16oe at11717-532-TA14.
We weft unable to locate any safe depot box for the above-mm8oned decedent.
This triter does not hxiude any aarounts io which fbe deceased may have been listed as Power of Attorney, C~Stadian of Uniform Traa~'ers,
Repreaentatlve Payee, ar Trosfee uuda a Written Agresment
Sincerely,
Tammy Spencer
Adjustment Services
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ZULLINGER-DAMS
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JOEL RZULLINGER SUZANNE M. TRINH HAMILTON C. DAMS
strinhn~~llinQer-davis.com hdavisna zullineer-davis.com
izullineerCn~zullineer-davis.com
14 North Main Street, Suite 200 20 East Burd Street, P.O. Box 40
Shippeesburg, PA 17257
Chsetbersburg,PA 17201 717-532-5713
717-264-6029 717-530-5222 (FAX)
717-264-1884 (FAX)
June 1, 2011
N
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Register of Wills
ouse
Cumberland County Courth ~
1 Courthouse Square ~ ,
Carlisle, PA 17013 ~° ~'
a~ z
Dear Register: ~ ^'
4'?
RE: Estate of Dorothy M. Sweitzer
Enclosed for filing in your office axe an original and one copy of the PA Inheritance
Tax Return for the above estate. Also enclosed is check payable to Register of Wills, Agent
in the amount of $18.22 for inheritance tax due and check payable to Register of Wills in
the amount of $83.00 for costs and filing fee. If you have any questions, please contact my
Chambersburg office. 'Thank you.
Very telly~yQours, .
/`
oe R. Z er
Encls.