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HomeMy WebLinkAbout11-28-11J 1505610140 ~F~IC(AL ~kSE t3NL .` REV-1500 ~` `°'-'°' PA Department of Revenue Bureau of Individual Taxes County Code Year File Number Po sox 28oso1 INHERITANCE TAX RETURN 2 1 1 1 1 1 1 5 Harrisburg PA 17128-0801 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 1 9 6 1 4 1 8 7 7 0 9 0 7 2 0 1 1 0 4 2 8 1 9 2 4 Decedent's Last Name Suffix Decedent's First Name MI WADE L HEL E N E (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 ^X 1. Original Retum ~ 2. Supplemental Return ~ 3. Remainder Retum (date of death prior to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Retum Required death after 12-12-82) ~ © 6. Decedent Died Testate ~ 7. 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 CONFIDENTUIL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number J OEL R. ZU L L I NGER 71 7 264 6,Q29 First line of address 1 4 NORTH MA I Second line of address S U I T E 2 0 0 City or Post Office C H A M B E R S B U R G Correspondent's e-mail address: N S T R E E T State ZIP Code REGISTERLLS USE ~LY 1 .~': ~, / ,,~ '.~ /_ } V ~~~ ~'Tf' ~J ~ ~' -- . . . . ~ --i .. ~` ~ ~; DATE FILED - PA 17201 ;--~-~ ~~ t _7 ,--. .~-: -'T"l C` rn .~ 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, corre~ct~and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SI\/' !~ tK. PERS R SP NSIBLE FOR FILING RETURN DATE ADDRESS 15 LENOX COURT MECHANICSBURG PA 17050 RE Of~ PREP~RER~„R TI~ E'N`T NE /i AyE/ /!' 14"NORTH MAI'~Q"STREETySUITE 200 CHAMBERSBURG PA 17201 PLEASE USE ORIGINAL FORM ONLY Side 7 1505610140 1505610140 J~ 1505610240 REV-1500 EX De~~dent's Social Security Number Decedent's Name: HELEN E. WADEL _ 1 9 6 1 4 1 8 7 7 RECAPITULATION ........................................... 1. Real Estate (Schedule A) 1 • • 2. Stocks and Bonds (Schedule B) ...................................... 2• 3. Closely Held Corporation, Partnership orSole-Proprietorship (Schedule C) ..... 3. 4. Mortgages and Notes Receivable (Schedule D) .......................... 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 6 6 2 0 2 ' 5 7 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. 7. Inter-Vivos Transfers & Miscellaneous N-Probate Property (Schedule G) ~ Separate Billing Requested . ...... 7. 4 3 4 5 5. 6 4 8. Total Gross Assets (total Lines 1 through 7) ..................... ...... 8. 1 0 9 6 5 8. 2 1 9. ............ Funeral Expenses and Administrative Costs (Schedule H) 9. ...... 9 9 7 1 5 0 10. Debts of Decedent, Mort a e Liabilities, and Liens Schedule I 9 9 ( ) ....... 10. ...... 1 2 0 9 2. 6 7 11. Total Deductions (total Lines 9 and 10) ......................... ...... 11. 2 2 0 6 4. 1 7 12. Net Value of Estate (Line 8 minus Line 11) ...................... ...... 12. 8 7 5 9 4. 0 4 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. 8 7 5 9 4. 0 4 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.0 _ 0 . 0 0 15. 16. Amount of Line 14 taxable 0 0 0 at lineal rate X .0 _ . 16. 17. Amount of Line 14 taxable 0 0 0 at sibling rate X .12 . 17. 18. Amount of Line 14 taxable 8 7 5 9 4 0 4 at collateral rate X .15 18. 19. TAX DUE ......................................................19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 0. 0 0 0. 0 0 0. 0 0 1 3 1 3 9. 1 1 1 3 1 3 9. 1 1 Side 2 1505610240 1.505610240 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 11 11'15 DECEDENTS NAME HELEN E. WADEL STREET ADDRESS CITY STATE ZIP Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 656.95 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (1) 13,139.11 Total Credits (A + 8~) (2) (3) 656.95 (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 12,482.16 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 after December 12,1982, did decedent transfer property within one year of death without n;ceiving adequate consideration? ........................................................................................ ^ 3. Did decedent own an "in trust for" or payable-upon-death bank acx;ount 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? .................................................................................................. 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. 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 cif 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 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)]. 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 + (6-9a) SCHEDULE E' COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER HELEN E. WADEL 21 11 1115 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Checking Account #6100799336, Citizens Bank, including interest 39,088.18 accrued to date of death 2. Certificate of Deposit #6140773806, Citizens Bank, including interest 13,540.29 accrued to date of death 3. Certificate of Deposit #6140791057, Citizens Bank, including interest 13,068.14 accrued to date of death 4. Episcopal Towers, refund 505.96 TOTAL (Also enter on line 5, Recapitulation) I i (If more space is needed, insert addfional sheets of the same size) REV-1510 EX+ (08-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER HELEN E. WADEL 21 11 1115 This schedule must be completed and filed if the answer to any of questbns 1 through 4 on page three of the REV-1500 is yes. DESCRIPTION OF PROPERTY DATE OF DEATH °6 OF DECD'S EXCLUSION TAXABLE ITEM INCLUDETHENAMEOFTHETRANSFEREE,THEIRRELATIONSHIPTODECEDENTAND NUMBER THE DATE OF TRANSFER.ATTACHACOPYDFTHEDEEDFDRREALESTATE. VALUE OF ASSET INTEREST pFAPPL~CABLE~ VALUE 1. Non-qualified Annuity Contract #26256878, Transamerica Life 43,455.64 100.00 43,455.64 Insurance Company, with named beneficiaries of Leroy Wingert, nephew, and Isabel M. Watson, niece TOTAL (Also enter on Line 7, Recapitulation) I ; 43,4b5.ti4 If more space is needed, use additional sheets of paper of the same size. REV-1511 EX+ (10-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER HELEN E. WADEL 21 11 1115 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Fogelsanger-Bricker Funeral Home, funeral expenses 6,662.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City State ZIP _ Year(s) Commissbn Paid: 2, Attorney Fees: Joel R. Zullinger 3,000.00 3, Fatuity 6cemption: (If decedents address is not the same as claimants, attach explanation.) Claimant Street Address City State ZIP _ Relationship of Claimant to Decedent 4. Probate Fees: Register of Wills -JCS fee 23.50; automation 5.00; Letters 210.00; 284.50 will 15.00; short certificates 16.00; filing return 15.00 5 Accountant Fees: 6. Tax Return Preparer Fees: 7. Shirley Smith, nonsubscribing witness fee 25.00 TOTAL (Also enter on Line 9, Recapitulation) S 9 971.50 If more space is needed, use add'fional sheets of paper of the same size. REV-1512 EX+ (12-OS) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER HELEN E. WADEL 21 11 1115 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Comcast Cable, account due at death 30.68 2. Penelec, account due at death 52.20 3. CenturyLink, telephone service due at death 39.38 4. Menno Haven, balance due on account for 11,970.41 care services TOTAL (Also enter on Line 10, Recapitulation) I $ 1 I(mon; space is needed, insert additional sheets o(the same size. REV-1513 EX+ (01-10) Pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN ESTATE OF: FILE NUMBER: ~.r. ru r ~wiwr~~~ '~1 11 1115 ~~~~~. ~ . RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not Llst T'rustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Indude outtrrgght s ousal distrilwtions and transfers under Sec. 91'f6 (a~(1.2].] 1. Leroy Wingert, 15 Lenox Court, Mechanicsburg, PA 17050 43,797.02 One-half of item 1, Schedule G 21,727.82 One-half of residue 22,069.20 2. Isabel M. Watson, 225 Jamestown Drive, Falling Waters, VA Collateral 43,797.02 One-half of item 1, Schedule G 21,727.82 One-half of residue 22,069.20 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER S HEET, AS APPROPRIATE. jI, NON-TAXABLE DISTRIBUTIONS: L A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. S If more space is needed, use additional sheets of paper of the same size. ~~~k 'mill ~.n~r ~~ ~~m~n.t I, Helen E. Wadel, of the Borough of Shippensburg, Cumberland County, Pennsylvania, being of soun3 and disposing mind, memory and understanding, do hereby declare this to be my Will, hereby revoking any and all former Wills by me, at any time heretofore made. FIRST: 2 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. SECOND; I give, devise and bequeath the residue of my estate of every nature: and wherever situate to my husband, Arthur D. Wadel, providing he shall survive me by thirty (30) days. THIRD: Should my husband, Arthur D. Wadel, predecease me, or die on or ~l before the thirtieth (30th) day following my death, 2 give, devise and bequeath the "C residue of my estate of every nature and wherever situate to my husband's nephew, \~ Leroy Wingert, of New Cumberland, Pennsylvania, and my husband's niece, Isabell Watsax, `v of Martinsburg, West Virginia, in equal shares, provided that the share of either ben~a- V~ ` ficiary who predeceases me or dies on or before the thirtieth (30th) day following my /`V, death shall be distributed to his or her issue, per stirpes, living on the thirty- first (31st) day following my death. FOURTH: 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. FIE1.'H: I appoint my husband, Arthur D. Wadel. Executor of this, my Will. Should my husband, Arthur D. Wadel, fail to qualify or cease to act as Executor, I appoint my husband's nephew, Leroy Wingert, of New Cumberland, Pennsylvania, Executor of this, my Will. SIXTH: No bond shall be required of any fiduciary hereunder in any jurisdiction. Page One of a Two Page Will te, ~ ~ -- .~ ~'.~: - r ~ `-~ ` - _ ~~ OC : = r':. ~ ~ 1.5:7' ~. „= :T i T) ~: ' IN WITNESS WE~REOE, I have hereunto set my hand and seal to this, my Last Will and Testament consisting of two typewritten pages, the first of which bears my signature in the margin for the purpose of identification, this_ / ? day of ~ o _, 1977. ~~~ ~,p Signed, sealed, published and declared by the above named Testatrix, Helen E. Wadel, 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. > ~J //,,,J~_ ~ ~ d ess ~ _ ~, u Z ~ Address ~ Paqe Two of a Two Page Will Citizens B~nk° Account Number 6100799336 Account Title HELEN E WAL)EL Date ened 5/1/1989 Account T e Checking Principal Balance as of DOD $39087.55 Interest from Last Postin to DOD $ .63 Account Balance as of DOD $39088.18 YTD Interest to DOD $8.32 CitizEns B~~k° Account Number 6140773806 Account Title HELEN E WAL)EL Date ened 9/1/2000 Account T e Time D osits Princi al Balance as ofDOD $13539.90 Interest from Last Posting to DOD $ .39 Account Balance as of DOD $13540.29 YTD Interest to DOD $54.33 Citizens Bank- Account Number 6140791057 Account Title HELEN E WAL)EL Date ened 3/29/2001 Account T e Time D osits Principal Balance as of DOD $13067.60 Interest from Last Postin to DOD $ .54 Account Balance as of DOD $13068.14 YTD Interest to DOD $65.99 - Ti~.~vSAMERICA ® LIFE INSURANCE COMPANY Transamerica Life Insurance Company 4333 Edgewood Road NE PO Box 3183 Cedar Rapids, Iowa 52406-3183 October 11, 2011 LEROY WINGERT 15 LENOX CT MECHANICSBURG PA 17050 RE: Annuity NLUnber (s) 26256878 Dear Claimant: We have received notification of the death of Helen E Wadel. We extend our sincere condolences to you for your loss. The information in this letter is being provided to assist you in submitting death claim paperwork. Our records reflect the following information regarding this annuity: Annuitant: Helen E Wadel Owner: Helen E Wadel Claimant: Leroy Wingert 50% Annuity value: $43,455.64 as of 09/07/2011 Annuity type: Non-Qualified Tax Information This letter includes general tax information that should not be relied upon for personal tax planning. Transamerica Life: Insurance Company does not give legal, tax, or accounting advice. Y'ou may want to consult your attorney, tax advisor, or accountant with questions regarding the direct tax consequences when selecting an option. Member of the AEGON. Group