HomeMy WebLinkAbout03-0523R~1~(6-00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
INHERITANCE TAX RETURN
RESlBENT BECEDENT
OFFICIAL USE ONLY
FILE NUMBER
Al- 3
COUNTY CODE YEAR I~MBER
ILl
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DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
Esther T,. Gluck
DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR)
12/25/02 I Septer 10 1913
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
SOCIAL SECURITY NUMBER
111-10-2721
THIS RETURN MUST BE RI. ED IN DUPUCATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
[] 1. Original Ratum
[] 4. Umited Estate
[] 6. Decedent Died Testate (Attach copy of
[] 9. Litigation Proceeds Received
[] 2. Supplemental Retum
[] 4a. Future Interest Compromise (me o~ death after 12-12-82)
[] 7. Decedent Maintained a Living Trust (Attachcop~ of Trust)
[] 10. Spousal Poverty Credit (date of death batween12-31-91 and1-1-95)
[] 3. Remainder Retum (dete of death pdor to12-13-82)
[] 5. Federal Estate Tax Ratum Required
0 8. To(al Number of Safe Deposit Boxes
[] 11. Election to tax under Sec. 9113(A) (Attach Sc~ O)
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTiAl TAX INFORMATION SHOULD BE DIREC I bu TO.'
NAME I COMPLETE MAILING ADDRESS
Michael L. Gluck 1532 Bridgeview Dr.
FIRM NAME (If Applicable) I Lemoyne, PA 1 7 0 4 3
I
TELEPHONE NUMBER
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership er Sole-Proprietorship (3)
4. Morlgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6) 69, 655
[] Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G er L)
8. Total Gross Assets (total Lines 1 - 7) (8)
9. Funeral Expenses & Administrative Costs (Schedule H) (9) 1 6,3 6 9
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 2 6 3
11. Total Deductions (total Unes 9 & 10) (11)
12. Ne~ 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 (13)
mede (Schedule J)
14. Net Value Subject to Tax (Une 12 minus Une 13) (14)
OFFICIAL USE ONLY
69,655.70
16,632.00
53,023.70
53,023.70
SEE INSTRUCTIONS FOR APPUCABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, er transfers under Sec. 9116 (a)(1.2) x .0__ (15)
16. Amount of tine14 taxable at lineal rate 53, 023. 70 x .0 45 (16)
17. Amount of Line 14 taxable at sibling rate X .12 (17)
18. Amount d Line 14 taxable at collateral rate X .15 (18)
19. Tax Due (19)
20. [] I CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENTI
2,386.07
2,386.07
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
STF PA42021F.1
I~ecedent's Complete Address:
ISTREET ADDRESS 2313 Chestnut
crrY Camp Hill
St.
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Interest/Penalty if applicable
D. Interest
E. Penalty
ISTATE PA
(1)
Total Credits (A + B + C) (2)
Total Interest/Penalty (D + E)
If Line 2 is greater than Line 1 + Une 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
IZIP 17011-4645
5. If Une 1 + Une 3 is greater than Line 2, enter the difference. This is the TAX DUE.
2,386.07
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(3)
(4) 0.00
(5) 2,386.07
(SA)
(5B) 2,386.07
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 alter 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 et 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,
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.
Dedaratien of preparer o~her than the personal representative is based on all information of which preparer has any knowledge.
ADDR~r
532 Bridgeview Dr., Lemoyne, PA
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE
oJ:'A
· .
A[~RESS - ~ '
Smoker, Smith &Assoc·, 339 West
17043
DATE
Governor Rd., Hershey, PA 17033
For dates of death on or alter 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 3%
[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 v.~ue of transfers to or for t..he .use of the su~ving spouse !s 0%.[72 RS..{.9116 ,(a) (1.1) (ii)].
The statute does not exempt a transfer to a sun/iving spouse from tax, and the statutory requirements for aisc~osure or assets and filing a tax mum are still app,cab e 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 0% [72 P.S. §9116(a)(1.2)].
The tax rate imposed on the net value of transfem to or for the use of the decedent's lineal beneficiades is 4.5%, 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 decedenrs siblings is 12% [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.
STF PA42021F.2
' REV-1509 EX + (1-97) (I) I
SCHEDULE F
coMMo,w, , oF PE,.S VA. JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Esther L. Gluck
if an asset was made joint within one year of the decedent's date of death, it must be repod~ on Schedule G.
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
A. Michael L. Gluck Son
532 Bridgeview Dr.
Lemoyne, PA 17043
JOINTLY-OWNED PROPERTY:
L~ER ~TE DE~RI~ION OF PROPER~ % OF ~TE ~ D~
IT~ FOR JOINT ~DE I~ mm of fim~al i~iMion a~ ba~ a~ ~r or simi~r i~i~i~ ~b$ ~TE OF D~TH DECUS ~LUE OF
N~BER TENANT JOINT A~ deed ~r~i~-~ ~1 esMe, ~LUE OF ASSET IN.REST DECEDENTS INTERE~
1. A. 12/9~ Waypoint Bank CD #7100007611 26,318.64 50 13,159.32
2. A 12/9~ Waypoint Bank CD #7100007608 22,997.58 50 11,498.79
3. A 12/9f Waypoint Bank CD #7100007610 23,440.69 50 11,720.34
4. A 12/9[ Waypoint Bank CD #7100009617 11,644.69 50 5,822.35
5. A 12/9~ Waypoint Bank CD #7100009621 11,644.69 50 5,822.35
6. A 12/9~ Waypoint Bank CD #7100012699 20,443.44 50 10,221.72
7. A 12/9~ Waypoint Bank CD #7100012701 17,623.65 50 8,811.83
8. A 12/9~ PNC Bank Interest Checking 5,198 50 2,599.00
Acct #51-4016-7905
~T~so~t~online6, R~itul~io~ $ 69,655.70
(If more space is needed, insert additional sheets of the same size)
STF PA42021 F.IO
~EV-1511 EX + (1-97) (I)
COI~V~ONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Esther L. Gluck
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
Be~ of decedent must be repmted on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A.
5.
6.
7.
8.
9.
10.
FUNERAL EXPENSES:
Reese Funeral Home - Funeral and Perpetual Care
Funeral Meal
Tombstone
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Sodal Security Number(s) / EIN Number of Personal Representative(s)
Street Address
City State
Year(s) Commission Paid:
Attorney Fees
Family Exemption: (If decedent's address is no{ the same es claimant's, a'~ach e~planation)
Claimant
Zip
Street Address
City State
Relationship of Claimant to Decedent
Probate Fees
Accountant's Fees
Tax Return Preparer's Fees
Utilities decedent's apartment
2 Months Rent - Brandt Real Estate
Patriot News
Restoration Clinic - Clean up apartment
Zip
9,017
300
1,960
525
655
1,410
2
2,500
TOTAL (Also enter on line 9, Recapitulation) $ 16, 3 6 9.0 0
(If more spac~ is needed, insert additional sheets of the same size)
STF PA42021 F. 12
I~EV-1512 EX + (1-97) (I)
COMMONWFJ~LTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Esther L. Gluck
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
FILE NUMBER
Indude unreimbumed medical expenses.
ITEM
NUMBER DESCRIPTION AMOUNT
1.
o
West Shore EMS
Pa Department of Revenue - 2002 Income Taxes
174
89
TOTAL (Also enter on line 10, Recapitulation) $ 2 6 3.0 0
(If more space is needed, insert additional sheets of the same size)
STF PA42021F. 13
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 002745
GLUCK MICHAEL L
532 BRIDGEVIEW DR
LEMOYNE, PA 17043
........ fold
ESTATE INFORMATION: SSN: 111-10-2721
FILE NUMBER: 2103-0523
DECEDENT NAME: GLUCK ESTER L
DATE OF PAYMENT: 06/27/2003
POSTMARK DATE: 06/26/2003
COUNTY: CUMBERLAND
DATE OF DEATH: 12/25/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $2,386.07
TOTAL AMOUNT PAID:
$2,386.07
REMARKS: MICHAEL LGLUCK
SEAL
CHECK//2111
INITIALS: JA
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF ZNDZV/DUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
CONNONWEALTH OF PENNSYLVANIA
DEPARTNENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAZSENENT, ALLO#ANCE OR DZSALLO#ANCE
OF DEDUCTIONS AND ASSESSNENT OF TAX
HICHAEL L GLUCK
552 BRIDGEVIEW DR
LENOYNE
PA 17045 ~'~
DATE 08-11-2003
ESTATE OF GLUCK
DATE OF DEATH 12-25-2002
r-,,?FZLE_)/ NUNBER 21 05-0523
:i:-COUNTY CUNBERLAHD
ACN 101
ESTER L
Amoun*~ RemLt?ced
HAKE CHECK PAYABLE AND RENZT PAYHENT TO:
REGISTER OF WILLS
CUNBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
~¥: ~ ~-f - ~- -~' '[ ~=-6 ~- -~ 6~-~ ~- ~-~-f ~ - Y~ ' ~¥P ~-~ ~kY~ ~' '~E~[- ~ .................
DZSALLO#ANCE OF DEDUCTIONS AND ASSESSNENT OF TAX
ESTATE OF GLUCK ESTER L FILE NO. 21 05-0525 ACN 101 DATE 08-11-2005
TAX RETURN gAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Reel Es~a~e (Schedule A) (1)
2. S~ocks end Bonds (Schedule B) (~)
$. Closely Held S~ock/Per~nership Zn~eres~ (Schedule C) ($)
~. Not,gages~No,es Rece/veble (Schedule D) (~)
$. Cash/Bank Deposi~s/Nisc. Personal Proper~y (Schedule E) (5)
6. Jointly O~ned Proper~y (Schedule F) (6)
7. Transfers (Schedule G) (7).
8. To,al Asse~s
APPROVED DEDUCTIONS AND EXENPT~ONS:
9. Funeral Expenses/Ado. Cos~s/Hisc. Expenses (Schedule H) (9)
10. Deb~s/Nor~gage Liabilities/Liens (Schedule ~) (10)
11. To,al Deductions
12. Ne~ Value of Tax Re~urn
O0
69~655 70
O0
O0 NOTE: To insure proper
O0 credt~ ~o your account,
O0 submL~ ~he upper portion
O0 of ~h~s for. ~h your
~ax payment.
(8)
16,569.00
26:5.00
15.
1~.
NOTE:
ASSESSNENT OF TAX:
15. Amoun~ of L/ne lq a~ Spouse1 ra~e
16. Amoun~ of L/ne 1~ ~exablo a~ Lineal/Class A re~o
17. Aeoun~ of LAne lq a* S~bling re~e
18. A.oun~ of L/ne 1~ *axable at Collateral/Class B re~e
19. Pr/ncLpel Tax Due
TAX CREDITS:
PAYHENT RECEIPI D/SCOUNT (+)
DATE NUNBER INTEREST/PEN PAID (-)
06-26-2005 CD002745 .00
69,655.70
(11) 1~..&32. I]0
(12) 55,0Z$.70
Chari~:abZe/Governaan~el Bequests; Non-elect:ed 911:5 Trus~:s (Schedule J) (15)
Ne~: Value of Es~:e~e Subjec~ *o Tax (lq)
Zf an assessment vas issued prev/ously, lines 14, 15 and/or 16, 17,
reflect figures that include the total of ALL returns assessed to date.
.00
53,023.70
ZF PA[D AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADD/T/ONAL INTEREST.
18 and 19
Z,386.07
.00
.00
.O0
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS REQUIRED.
ZF TOTAL DUE 1S REFLECTED AS A "CRED/T' (CR), YOU NAY BE DUE
A REFUND. SEE REVERSE S/DE OF THIS FORN FOR ZNSTRUCT/ONS.)
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
2,386.07
ANOUNT PAID
(lS) .00 X O0 = .00
(~6) 53,023.70 x 045= 2,386.07
(~7) .00 x 12 = .00
(~S) .00 x 15 = .00
(19)= 2,386.07
RESERVATION:
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADNZN-
ISTRATIYE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 1Z, 19aZ -- if any futura interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such futura interest.
To ~ulfi11 the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (72 P.S.
Section 9140).
Detach the top portion of this Notice and submit eith your payment to the Register of #ills printed on tho reverse side.
--Make check or money order payable to: REGISTER OF HILLS; AGENT
A refund of a tax credit, which was not requested on the Tax Return, may ba requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315). Applications are available at the Office
of the Register of Hills, any of the ZS Revenue District Offices, or by calling the special Z4-hour
ansearing service for forms ordering: 1-800-36Z-Z050; services for taxpayers with special hearing and / or
speaking needs: 1-800-447-3020 (TT only).
Any party in interest not satisfied aith the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount ar interest) as shown on this Notice must object eithin sixty
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. ZelOZ1, Harrisburg, PA 17128-1021, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in eriting to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 1712&-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
If any tax due is paid within three (5) calendar months after the dacedent's death, a five percent (SI) discount of
the tax paid is allowed.
The 1SI tax amnesty non-participation penalty is computed on the tatal of the tax and interest assessed, and not
paid before January 18; 1996, the first day after the end of the tax amnesty period. This nun-participation
penalty is appealable in the saea manner and in the the same tiaa period as you would appel! the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of
six (6Z) percent per annum calculated et a daily rate of .000164. All taxes ~hich became delinquent on and after
January 1, 19az wi1! bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOOS ara:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
198Z ZOX .0005¢8 1987 9X .000Z47 1999 7Z .O0019Z
198~ 16Z .000438 1988-1991 11Z .000501 ZOO0 8Z .000Z19
1984 llZ .000301 199Z 9Z .000247 2001 9Z .000247
1985 13X .0003S6 1993-1994 7Z .000192 ZOOZ 6Z .000164
1986 IOZ .000Z74 1995-1998 9Z .000Z47 ZOO3 5Z .000137
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID
X NUNBER OF DAYS DBLINGiUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
Jane D. Marfizo
Register of Wills, and
Clerk of the Orphans' Court
Front and Market Streets
Harrisburg, Pennsylvania 17101
CUMBERLAND COUNTY REGISTER
OF WILLS OFFICE
1 COURTHOUSE SQUARE
CARLISLE, PA 17013