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Home My WebLink About05-01-12 (4) 1505610143 Ex (01-10> J REV-1500 {'~'"` OFFICIAL USE ONLY PA De artment of Revenue p Pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE PO 80X.280601 INHERITANCE TAX RETURN 21 11 0 0 9 81 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 164 30 3574 08 O1 2011 11 02 1938 Decedent's Last Name Suffix Decedent's First Name MI SPANGLER MARY E (If Applicable) Enter Surviving Spouse's Information 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 WILLS FILL IN APPROPRIATE OVALS BELOW ® 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (date of death prior to 12-13-82) ^ 4. Limited Estate ^ qa. Future Interest Compromise ^ 5. Federal Estate Tax Return Required (date of death after 12-12-82) 0 ^ 5 Decedent Died Testate ^ (Attach Copy of Will) ~ Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Trust) ^ 9. Litigation Proceeds Received ^ ~ p. Spousal Poverty Credit (date of death ^ ~ 1, 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 TO: Name Daytime Telephone Number DEBRA K WALLET 717 737 1300 First line of address 24 NORTH 32ND STREET Second line of address City or Post Office CAMP HILL State ZIP Code PA 17011 REGISTERt9f WILLS USt=_4NLY T ~ --:t- - `q ~:w: .~y~ ~ - - ~> m t •; r , ,__ --' _ c-.,~_~ _ . . -- - ~` ~ ,~ ~~cµ1 --ra u~ Correspondent'se-mail address: Walletdeb@aOI.COm 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. Declaration of preparer other than the personal representative Is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPON ' LE FOR FILING RETURN DATE q ,t~,~ 7 -~.--~~ t./ /'~~-'~1 David E. Spangler ~(Z ~~/~_ ADDRESS 1506 Miller Road, Dauphin, PA 17018 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE x. t~~,u,,,r Debra K Wallet -~ ~3} ~ I ~ ADDRESS 24 North 32nd Street, Camp Hill, PA 17011 1505610143 Side 1 1505610143 ~~~ ~ 1505610243 REV-1500 EX Decedent's Social Security Number oeceeenrsName: SPANGLER, MARY ELLEN 164 30 3574 RECAPITULATION 1. Real Estate (Schedule A) .......................................................................................... 1. 2. Stocks and Bonds (Schedule B) ............................................................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)........ .. 3. 4. Mortgages & Notes Receivable (Schedule D) ....................................................... ... 4. 5• Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) .............. .. 5. 2 1 , 5 7 6 . 6 8 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ........... .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested ........... .. 7. 8. Total Gross Assets (total Lines 1-7) ..................................................................... .. 8. 2 1, 5 7 6. 6 8 9. Funeral Expenses & Administrative Costs (Schedule H) ...................................... ... 9. 1 , 8 8 9 . 0 0 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............................. ... 10. 2 , 4 61.5 4 11. Total Deductions (total Lines 9 & 10) ................................................................... ... 11. 4 , 3 5 0 . 5 4 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. TAX COMPUTATION -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 .00 15. 16. Amount of Line 14 taxable at lineal rate X .045 17 , 2 2 6.14 16. 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. Side 2 1505610243 17,226.14 17,226.14 775.18 775.18 1505610243 REV-1500 EX Page 3 File Number 21 - 11 - 00981 Decedent's Complete Address: Spangler, Mary Ellen STREET ADDRESS 10 Cooper Circle STATE Carlisle PA ZIP 17015 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A• Prior Payments B. Discount 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 Total Credits (A + B) (1) 775.18 _- -_ (2) 0.00 (3) 0.00 (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 7 7 S 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 :.................................................................................. '~ _~ ~ x j b. retain the right to designate who shall use the property transferred or its income :.................................... [ ; ~x j c. retain a reversionary interest; or .................................................................................................................. ~_-~ ~x~ d. receive the promise for life of either payments, benefits or care? .............................................................. L_- ~_x_~i 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................................................... _ _ ~ x ~I 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... I ~ x I, 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ............. ~', Lx ~ 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 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 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 ta) (1.3)1. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, w ether y blood or adoption. SCHEDULE E CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ____-._ - _ ._...-.T _ _. FILE NUMBER ESTATE OF Spangler, Mary Ellen 21 - 11 - 00981 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 M&T Bank Savings Account #15004205328758 536.57 2 ~ M&T Bank Checking Account #23511796 ~ 1,746.93 3 ~ 2001 Chevrolet Cavalier (based on proceeds from sale) ~ 1,200.00 4 I American Modern Home Insurance Company (insurance payment for loss of trailer and I 16,800.00 contents) 5 ~ Cash in possession of Decedent ~ 258.00 6 Suburban Propane refund 703.26 7 2011 Income Tax refund 319.00 8 I HSBC refund I 12.92 - - ___ TOTAL (Also enter on Line 5, Recapitulation) 21,576.68 SCHEDULE H FUNERAL DCPENSF.+S & COMMONWEALTH OF PENNSYLVANIA i ADIr1IN1~7 1 Iw~ ~ I J INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Spangler, Mary Ellen Debts of decedent must be reported o_n Sch_edul_e I. ITEM DESCRIPTION NUMBER i, FUNERAL EXPENSES: A. 1 Auer Cremation Services of Pennsylvania B. !ADMINISTRATIVE COSTS: ~. ~~, Personal Representative's Commissions Name of Personal Representative(s) Street Address 2 3 4 5. s. 7. 1 City State Zip Year(s) Commission paid Attorney's Fees Debra K. Wallet, Esquire Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees Thomas McConkey, III Other Administrative Costs Postage, photocopies, etc. TOTAL (Also enter on line 9, Recapitulation) 600.00 143.50 25.00 25.00 1,889.00 C Schedule H COMMONWEALTH OF PENNSYLVANIA /~~y r /+ INHERITANCE TAX RETURN Aldf'Y11111S~'~Ve COb'~S OOlldtll,led RESIDENT DECEDENT ESTATE OF Spangler, Mary Ellen _- - 2 Penndot (replacement title for sale of automobile) FILE NUMBER 21 - 11 - 00981 __ 22.50 Page 2 of Schedule H SCHEDULEI DEBTS OF DECEDENT, MORTGAGE COMMONWEALTH OF PENNSYLVANIA LIABILITIES & LIENS INHERITANCE TAX RETURN 7 RESIDENT DECEDENT ___. __ -._.- _._. _.___ __.T FILE NUMBER ESTATE OF Spangler, Mary Ellen 21 - 11 - 00981 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM DESCRIPTION NUMBER 1 Robin Sollenberger, Tax Collector (real estate taxes) 2 PP&L 3 Comcast Cable 4 Verizon Wireless 5 Fashion Bug 6 Phillips & Cohen Assoc. (Cowes credit card) 7 Encompass (car insurance) 8 Estate Recoveries (Walmart credit card) AMOUNT - - --- 107.89 156.87 39.17 269.25 530.79 371.61 108.67 877.29 - - - ___ TOTAL (Also enter on Line 10, Recapitulation) 2,461.54 REV-1513 EX+ (11.08) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Spangler, Mary Ellen NUMBER I NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I~ ',TAXABLE DISTRIBUTIONS [include outright spousal SCHEDULE) BENEFICIARIES distnbuUons, and ransfers under Sec. 9116 (a) (1.2)] 1 ', David E. Spangler 1506 Miller Road ~I, Dauphin, PA 17018 ~~ 2 ,John L. Spangler 510 Denison Drive Dauphin, PA 17018 3 I', James Trayer 27 N. Cameron Street Harrisburg, PA 17110 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Son Son Son FILE NUMBER 21 - 11 - 00981 SHARE OF ESTATEAMOUNT OF ESTATE (Words) ($$$) 1/3 of residuary Estate 1/3 of residuary Estate 1/3 of residuary Estate ';Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet, as appropriate. NON-TAXABLE DISTRIBUTIONS: III iA. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR 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 SHEET 0.00 David E. Spangler, Administrator Estate of Mary E. Spangler 1506 Miller Road Dauphin, PA 17018 (717) 921-2917 April 28, 2012 Glenda F. Strasbaugh, Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 RE: Estate of Mary E. Spangler Will No. 2011-00981 Dear Ms. Strasbaugh: Enclosed are an original and one copy of the Pennsylvania Inheritance Tax Return, a check in the amount of $775.18 representing the inheritance tax due, and one copy of an Inventory of the Estate for filing in the above-captioned estate. I have also enclosed a check in the amount of $30.00 representing the filing fees for the tax return and the inventory. I have enclosed a copy of the first page of each to be stamped in and returned to my attorney, Debra K. Wallet, in the pre-addressed envelope provided. Thank you. Sincerely yours, ~ ~~~~~~ David E. Spangler DES/mm Enc. ' `' ~ ~ _ - . ;~ _ _ - .~ \.i ~~ ~ __ ! -~J ~ r+ , ,. -,-~ c.~ ~ cacx -T~ ~~~~~lldl . , I ~~~ ~' ~ ~~} ~ _, a '~ a3n3aoac. ` ~t~ ~. '~Y~F , r` Li ~~,3 ~ ,':. R~ 'Q ~~ -- ~' ~. r C.i.,. IJ.. ~j . ~ ~'~ t~..' ` La! ~ r ~"~ ~ .. ~'.x l «,; .. 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