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HomeMy WebLinkAbout03-09-12COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIpUAL TAXES DEPT. 280609 HARRISBURG, PA 1 71 28-060 9 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT WINGER KONRAD S 190 BALD TOP ROAD DANVILLE, PA 17821 fold ESTATE INFORMATION: Ss-v: 183-52-7837 FILE NUMBER: 21 1 1 -0764 DECEDENT NAME: WINGER ERIC P DATE OF PAYMENT: 03/09/2012 POSTMARK DATE: 03/09/201 2 COUNTY: CUMBERLAND DATE OF DEATH: 06/ 1 5/201 1 REMARKS: RECEIPT TO ATTY SEAL CHECK#123 REV-1162 EX111-96) NO. CD 015685 ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 ~ S 1, 445.40 TOTAL AMOUNT PAID: S 1, 445.40 INITIALS: HEA RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS f 1505610101 '-"' REV-1500 °` t°'-'°' ~ PA Department of Revenue OFFICIAL USE ONLY i Bureau of Individual Taxes s County Code Year Ftle Number INHERITANCE TAX RETURN Po BOX zl3o6os Hanisburg, PA 1128-0601 RESIDENT DECEDENT 2 1 1 1 0 0 7 6 ,4 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 1 ~8 3 5 2 7 8 3? 0 6 1 5` 2 Q 1 1 0 2 1 7 1 9 6 1 Decedents Last Name Suffix Decedents First Name Mt W I N G E R E R I` C P (If Applicable) Enter Surviving Spouse's it~formaHon Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER.OF WVILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Retum O 2. Supplemental Retum O 3. Remainder Retum (date of death prior to 12-13-82) ® 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Retum Required death after 12-12-82) O 8. Decedent Died Testate O 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxas (Attach Copy of Witl} (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 SHOULD BE DIRECTED T0: Name Daytime Telephone Number f-_, J O S E P H ~. N E I 2 ER E S-Q 5 7 0~2 7 5-:~? 4 5 7 REGI`~F WILLS t{SE ON~.'K 1 7.- {T'3 ~` r -A y rte-- "''t7 e - ~ ~ ~ ~_ ~~ ~ i , ~ ~ -~ © ~ ~ _y ;7 C'~ , ~ _ r: - D ~ ~ tr y { DATE FILE$~ T D A N V I L L E P A" 1 7 8 2 _1` Fjrst line Of address 4 K I'P P`S R U N R O A D Second line of address City or Post CNfioe State ZIP Code Correspondent's e-mail address: Under penalties of perjury,) declare ihet I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and beNef, k is true, correct and compleUa. Declaration ~ preparer od~et than the personal repreaerrtative is based on ap informatlon of which preparer has any knowledge. -- - _ __ SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DA ADDRESS j Qty Ra ~O "\?~P ~ ~n..~ .,:tip P~ 1'7isa.1 150561D101 Side 1 1505610101 J ~1 J 1505610105 REV-1500 EX Decedent's Social Security Number Decedent's Name: _ ~~~~~ ~~ ~ ~~ 1 8 3 5 2 7 8 3, 7 RECAPITULATION 1. Real Estate (Schedule A) .........:................................. .. L :. 2. Stocks and 6onds(Schedule B) ..................................... .. 2 3. Closety Held Corporation, Partnership or Sole-Proprietorship (Schedule C} ... .. 3. 4. Mortgages and Notes Receivable (Schedule D) ......................... .. 4. 5. Cash, Bank Deposits and Miscellaneous Personas Property (Schedule E)..... .. 5. 5 3 2 4 6 • 1 4 6. Jointly Owned Property (Schedule F) ~ Separate Bitting Requested ..... .. 6. 7. Inter-Vvos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested...... .. 7. 8. Total Gross Assets (total Lines 1 through 7). ... ................ .. 8. ~a-~ ~~, e1 4 9. Funeral Expenses and Administrative Costs (Schedule H) ................. .. 9. 1 6 0 6 0 2 1 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ............ .. i0. - 5 0 6 5 • 9 4 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. 2 1 1 2 6 •1 5 TAX CALCULATION - E INSTRUCTIONS FOR APPLICABLE RATES ~r~ .~m.. ~.~~~ 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ . 15. 16. Amount of line 14 taxable at lineal rate x .o ~5 3 2 1 1' 9' 9 9 ts. 1 4 4 5• 4 0 17. Amount of Line 14 taxable at sibling rate X .12 . 17. 18. Amount of Line 14 taxable at collateral rate X .15 • 18. 19. TAX DUE ........................................................ . 19. • 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 1505610105 Side 2 1:505610105 EY-1500 EX Page 3 )ecedent's Complete Address: File Number ;Z 1-1 1- 0 0 7 6 4 DECEDENTS NAME _Er i c P . 1~Ti nge r _ _ -_-- --- - STREETADDRESS _._ -------1_ti~ _F'a.Gt Mai n Street,~~t. ~1 ---- ------ - ------- -- - cirr Mechanicsburg srArE --- : zi-'~ a PA ~ 17055 ax Payments and Credits: Tax Due (Page 2, Line 19) CreditslPayments A. Prior Payments __ B. Discount (1) 1.445.40 Total Credits (A + B) (2) Interest (3) ff Line 2 is greater than Line 1 + Lire 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) If Line 1 +'1:ine 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 1 , 4 4 5.4 0 Make check payable to: REGISTER OF WILLS, AGENT. 1 ~ . _.'~, ''~i*,'y>~ -F#', .,a.~.' :*:"'~.tims:Xi,r~r~".~ ~° ~~µa~~' -~ -. ~ ... ,w 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 prc~~rise for Gfe of either payments, benefits or care? ................... . ................................................... ^ 2. If death orxurred after Dec. 12,19132, did decedent transfer property within one year of death without receiving adequate consideration? ......................................................................:....................................... ^ ~] 3. Did decedent own an "in trust for" apayable-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. _.. z ,,. ~~'..-.. ~~:ti__ 7Cr'''_f .~°.... '~~5 •s..,. ~. sv.r~. ~. x.~~5.~r~~,d5, t`~'.Y ., .. ~.. ~~`n, , or 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 percent [72 P.S. §9116 (a) (1.1) (i)]. or 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 '2 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 ling a tax return are still applicable even if the surviving spouse is the only benefir~ary. or 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. a~u+smec.h-st1 SCHEDULE E COA~IONNfEALTH of PENNSYLVANIA CASH, BANK DEPOSITS, ~ MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Eric P. Winger 21 •-11=00764 Include the proceeds of iib'gation and the date the proceeds were received by the estate. Afl propemly joirdly with the might of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH ~• Citizen`s Bank Savings Acct.: #6246656833 516.30 2. Citizen's Bank Checking Acct.: #6203122789 2192.81 3. 1996 Toyota Automobile: Sales Price 2,585.00 4• Arbitron: Refund 10.00 5. Progressive: Refund 6.63 6- Capital Blue Cross: 2 Refund Checks 1,875.31 7- Ahold U.S.A. INC.: Pension 27,973.22 8- Progressive: Auto Insurance Refund (2 Checks) 132.53 9• Traveler's- Rental Insurance Refund 90.00 10. Member's 1st Checking Acct.: #420172 1,535.34 11. Jack Giambalvo Check: Sale of 2008 Nissan Ultima .14,000.00 12. Rolex hatch (See Attached Appraisal) 525.00 13. 2011 .Federal Income Tax Refund 1,804.00 NQTE: Balance of Personal Property and Contents of Apartment Donated to Salvation Army TOTAL (Also enter on line 5, Recapitulation) ~ S 53 , 2 4 6. 1 4 Eslate.Of Eric Winger C/o Konrad Winger 194 Bald Top Road Danville, PA 17821 Valuation Level: Intended Use: Ligaidatlon valve Estate Appraisal No: 000011238000 One gents stainless steel ROLEX' WRIST WATCH. The "DATE" model has a grey dial with silver hands and stick hour markers. Dial marked: ROLEX OYSTER PERPETUAL DATE. Case marked: series # 1500 ;and serial # 35?4106. Case exhibits significant pitting in the lug area making serial number partially unreadable. Movemetrt: 26-Jewel selfwind, shows wear/abrasion from rotor rotation. Stainless steel bracelet with Rolex buckle. Shoulder bars do not appear . to be original. Links show twisting-bending and stretching. OAL 61/4" Case and movement market: ROLEX SWISS C. 1972 Overall condition FAIR Total Liquidation valve $ 325.00 (a~ 0.00 US Comments Removing the case back, m examine movement, case gasket stretched, and the watch can no longer be considered water resistant. Date: Augast 26, 2011 Stephen J. agle Certified-~ntologisdlnsura~e Appraiser Page 1 of 1 REV-1511 EX+ (10-06) ` SCNEpt~LE N COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES 8c INHERITANCE TAX RETURN ADMINISTRATNE COSTS RESIDENT DECEDENT ESTATE OF FlLE NUMBER Fr i ~ P W i n~r~r 71 _ 1 1 {Z(Z7 F, d Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT _ A. FUNERAL EXPENSES: t' Pathemore Funeral Home 9,817.87 2. Brady Funeral Home: Burial 2,370.00 3.~Fred Dewalt: Headstone e. 1 ADMINISTRATIVE COSTS: Personal Representative's Commissrons Name of Personal Representative(s) Street Address City Year(s) Commission Paid: __. State Zip 2,450.00 2. AtromeyFees Joseph J. Neizer, Esq. 750.00 3. Family Exempt: (If decedent's address is not the same as claimant's, attach explanation} - Claimant _ _______. N~A Street Address City State Zip ____ Relationship of Claimant to Decedent ^____________ ______ a. Probate Fees 1 7 8.5 0 5. Accountant's Fees 6. TaxRetumPreparer'sFees Ozark & Shultz Assoc., 2011 Income Tam 160.00 ~~ Postage and Certified Mail 29.90 8• Bank Fees: 20.00 9• John Dagle Jewelers: Appraisal 79.50 10. Harrisburg. Patriot News: Estate Publication 204.44 TOTAL (Also enter on line 9, Recapitulation) ~ $ 16 , 0 6 0.21 None (If more space is needed, insert addkional sheets of the same size) REV-1512 EX+ (7-83) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE "1" DEBTS OF DECEDENT, MORTGAGE LIABILITIES, AND LIENS ESTATE OF Eric P. Winger FILE NUA 21-11-00764 R ITEM NUMBER DESCRIPTION AMOUNT 1• L Allen Tuish: Medical/ E.R. 696.60 2• West Shore E.M.5. 1,178.71 3- PPL Electric 53.59 4. Member's 1st F.C.U.: Auto Payment 235.66 5• Progressive: Auto Insurance 256.00 6• H.B.C.S.: Collection Agency 75.07 7• R.J.M.: Collection Agency - 37.81 8• Penn Credit: Collection Agency 400.00 9- Summerhill & Assoc.: Collection Agency 250.00 10. Barto Ventures: Last Month Apartment Rent 470.00 11. Holy Sp?xit Hospital 212.50 12. PA UC Fund: Satisfaction of Lien 1,200.00 TOTAL (Also enter on line 10, Recapitulation) ~ $ 5.065.94 REV-1513 EX+ (9-00j COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCNEDVLE J BENEFICIARIES ESTATE OF Eric P. Winger FILE NUMBER 21-11-00764 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not UstTruslea(s) OF ESTATE I TAXABLE DISTRIBUTIONS [mdude outright spousal r~stributions, and transfers under SeC. 9115 (a) (1.2)) 1' Priscilla Winger Mother 100 100 Mount Allen Drive, Room 333 Mechanicsburg, PA 17055 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 TH ROUGH 18, AS I~PPROPRIATE, ON REV-1500 COVER SHEET II NON-TAXABLE ~°STRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT E3EING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET S JOSEPH J. NEIZER Attorney at Law R.R. 6, Box 147, Danville, PA 17821 Phone: 570-275-1457 F'ax: 570-275-1457 March 8, 2012 Register of Wills Cumberland County Courthouse 1 Court House Square Carlisle, PA 17013 n -- ~~ ~ RE: Estate of Eric P. Winger '. Estate #: 21-11-00764 ~~x w `:~ n c7 -~ Dear Sir or Madam: ~ ~ ~-- ~ ~ -~ ., Enclosed please find an original and two copies of an Inheritance Tax Return in the dove estate, together with a check in the amount of $15.00 for filing fees and another check in the amount of $1,445.40 for payment of Inheritance Taxes. I have also enclosed a self addressed stamped envelope for return of a time stamped copy of the tax return. Should you require any additional documentation or fees please advise. Thank you. Very ~Y Yo , ~~-~ J SEPH J. IZER s. ~`-: J i `~'~ f~ ~~. -', <~ ti;; -r-, _.. -~, _, ~~ .~, ~~ JJN:jjn Enclosures, as stated. Cc: Konrad S. Winger W N 0 d N 1 /~ i ~M'~ w~. ~; ooo~ aa~~oi~ Orn 0 ~ > ¢<L ~o 0 ~ E M f'T V ~~~~ n3aoe~ V ~ ~ ~~~ o ~~~~ ~~~ a ~+ ~a ~ c 0 '+ ~ o 3naaoi _ ~ ;y ~. ~, <:~ ~~.; ~~~; ', w D O x H a 0 ~aM ~~~~ aE~Bo a2a~ HDcnc- 3 O W ~ w ~a ~zo , a~xw waNa Harx~n U1WaH H pq ~ ~l W ~ U ~ fxU~U O F