HomeMy WebLinkAbout05-18-11 (2)1505610143
~., ;
EV-1500 ~ OFFICIAL USE ONLY
PA Department of Revenue Pennsylvania councy code Year File Number
Bureau of Individual Taxes DW~RfMENT OF neveNUe
Po Box.2sosot INHERITANCE TAX RETURN 21 06 0887
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
069 14 8751 10 06 2006 05 19 1920
Decedent's Last Name Suffix Decedent's First Name MI
VANVOORHEES FRED I,
(If Applicable Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Social Security Number
FILL IN APPROPRIATE OVALS BELOW
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
^ 1. Original Return 0 2. Supplemental Return ^ 3. Remainder Return (date of death
prior to 12-13-82)
^ 4. Limited Estate ^ qa Future Interest Comppromise
(date of death after 12-12-82)
^ 5. Federal Estate Tax Return Required
^ g. Decedent Died Testate
(Attach Copy of Will)
^ ~, pecedde t Maintained a Living Trust
(AnachGopy of Trust) 1
8. Total Number of Safe DepOSit Boxes
^ 9. Litigation Proceeds Received ^ 10. b~senP~~rt~J1 ar dq~dat~pf death
// ^ 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
JEFFREY R BOSWELL ESQUIRE 717 236 X377 __
First line of address
315 N FRONT STREET
Second line of address
City or Post Office
HARRISBURG
State ZIP Code
PA 17101
Correspondent's e-mail address: JpOSW@II~NbtpalaW.C01'Yt
REGISTER OF WtLtJ'S (JOE ONI.;~
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DATE FILED
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Under penalties of perjury V are tha ave examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief,
it is true reCt and corn eGa to f preparer other than the personal representative is based on all information of which preparer has any knowledge.
SI TUR F P R IBLE F (LING RE RN DATE
Robert Frederick VanVoorhees 5~1~~20t1
SIGNATURE OF PREPARE~y~R THAN REPRESENTATIVE
6
Jeffrey R. Boswell Esquire ~I aK ~ 2p t l
ADDRESS
315 N. Front Street, Harrisbur , PA 17108-0741
Side 1
1505610143 1505610143 J
D'
1505610243
REV-1500 EX
Decedent's Social Security Number
DecedenrsName: VanVoorhees, Fred L. 069 14 8751
RECAPITULATION
1. Real Estate (Schedule A) ....................................................................................... 1.
2. Stocks and Bonds (Schedule B) ............................................................................. 2. 3 62.92
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)......... 3.
4. Mortgages 8 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 I~n~ Probate Property
(Schedule G) u Separate Billin
Re
uest
d
g
q
e
............ 7,
8. Total Gross Assets (total Lines 1-7} ..................................................................... 8. 3 62.92
9. Funeral Expenses ~ Administrative Costs (Schedule H) ....................................... 9. 97.25
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule 1) .............................. 10.
11. Total Deductions (total Lines 9 & 10) ................................................................... 11. 97.25
12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12. 2 65.67
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 65.67
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116 15 0
0 0
(a)(1.2) X .00 .
16. Amount of Line 14 taxable
2 65
67
1 s
11
9 6
.
at lineal rate x .045 . .
17. Amount of Line 14 taxable
at sibling rate X .12 0. 0 0 17. 0. 0 0
18. Amount of Line 14 taxable
0
0 0
18
0
0 0
.
at collateral rate X .15 . .
19. Tax Due .................................... ..............
................................................................ 19. 11.96
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^
Side 2
1505610243 1505610243 J
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21-06-0887
DECEDENT'S NAME
VanVoorhees, Fred L.
STREET ADDRESS
215 N. 24th Street
CITY
Camp Hill STATE
PA ZIP
17011
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/Payments
A. Prior Payments
B. Discount
(1)
Total Credits (A + B) (2)
3. Interest
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 2 Line 20 to request a refund
(3)
(4)
11.96
2.38
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 14.34
Make Check Payable to: REG_ ISTER 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 :............................................................................... 0
b. retain the right to designate who shall use the property transferred or its income :.................................. ^x
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 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.
~ ~ ~i~ ~ - --
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 January 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 disGosure 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 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 decedent's siblings is 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.
Rev1505 FJ(i (6-96)
.SCHEDULE B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
VanVoorhees, Fred L. 21-06-0887
All property Jointlyowned with right of survForship must be disclosed on Schedule F.
ITEM
NUMBER CUSIP
NUMBER
DESCRIPTION
UNIT VALUE VALUE AT DATE
OF DEATH
1 Fidelity Mutual Insurance Co. -distribution 362.92
TOTAL (Also enter on Line 2, Recapitulation) 362.92
(If more space is neetletl, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-7500 Schedule B (Rev. 6-g8)
REV-1151 EX+(10.06)
COMM_Q(~yf~ELT~EOE_ p ~JJ. g LVANIA
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
VanVoorhees, Fred L. 21-06-0887
ITEM
N M R DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
B.
1. ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Robert Frederick Frank Stephen
Street Address 2520 Lake Meade Road
city East Berlin state PA zio 17316
Yearlsl Commission paid Waived
2. Attorney's Fees Boswell, Tintner ~ Piccola 82.25
3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zio
Relationship of Claimant to Decedent
4. Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 15.00
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 97.25
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-7500 Schedule H (Rev. 10-06}
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
VanVoorhees, Fred L. 21-06-0887
ITEM
NUMBER DESCRIPTION AMOUNT
Other Administrative Costs
1 Cumberland County Register of Wills -filing fee 15.00
H-B7 15.00
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98)
REV-1513 EX+ (11-OS)
SCHEDULE J
COMMON RI ALNtIEOE~EI~~VANIA BENEFICIARIES
ESTATE OF
FILE NUMBER
vanvoornees, rrea L. ~ 21-06-0 887
NUMBER
NAME AND ADDRESS OF RELATIONSHIP TO
DECEDENT
SHARE OF ESTATE
AMOUNT OF ESTATE
PERSON(Sl RECEIVING PROPERTY (Words) ($$$)
I~ TAXABLE DISTRIBUTIONS [include outright spousal
distributions, and transfers
under Sec. 9116 a 1.2
1 Margaret E. Anderson Daughter 25% residuary
1013 Hemlock Lane estate
Enola, PA 17025
2 Esther S. Boltz Friend Cash bequest -
101 Hampden Avenue $20,000
Camp Hill, PA 17011
3 Robert Frederick VanVoorhees Son 25% residuary
5235 Duvall Drive estate
Bethesda, MD 20816
4 David Alan VanVoorhees Son 25% residuary
4515 Morgal Street estate
Rockville, MD 20853
5 Frank Stephen VanVoorhees Son 25% residuary
2520 Lake Meade Road estate
East Berlin, PA 17316
Total
Enter dollar amounts for distributions shown above on lines 1 5 throw h 18 on Rev 150 0 cover sheet, as a r o riate.
II NON-TAXABLE DISTRIBUTIONS:
. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FO R 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 SHEETI
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08)