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HomeMy WebLinkAbout06-08-12"'I REV-1500 EX (02-11)(FI) PA DepaNnent at Revenue Buroeu or Intlivldual Texee PO BOX 280801 Hartisburp, PA 17128-0801 1505611185 OFFICIAL USE ONLY County Cotle Veer File Number INHERITANCE TAX RETURN RESIDENT DECEDENT 21 12 ~/ J Decedent's Last Name Suffix Decedent's First Name M I MILLER EARL L (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name SufPor Spouse's First Name M I MILLER RUTH M Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE - - REGISTER OF WILLS FILL IN APPROPRIATE BOXES BELOW ® 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (Date of Death ^ 4 Limited Estate Prior to 12-13-82) ^ 4a F I t t ^ . . ure u n erest Comprom(se (tlate of 5. Federal Estate Tax Retum Required ^ 8 Decedent Died Testate death after 12-12-82) ® 7 D d t M i t i d . (Attach Copy of Will) . ece en n a a ne a Living Trust _ 8. Total Number of Safe Deposit Boxes (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 Schedule O) CORRESPONDENT- THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number HOWELL C• METTE, ES4 UIRE 717-232-5000 First Line of Address 3401 NORTH FRONT STREET Second Line of Address PO BOX 5950 City or Post Office HARRISBURG State ZIP Code PA 171100950 REOISTER.ILLS USE ONE N m T 37 ,~~ ~ ~ rT~ t u3 , o . co ~ ~~ '9 ~ ~ - W TE FRED .~ i~ h n Jn V J CorrespondenYa etnan address: HCMETTEaMETTE•COM Under penalties a perjury, I tledaro that I have examined Mis (atom, indudinp eccampenylnp schedules and statements, end b the beat o(my knovAedge and belie(, it is true, wrrect and complete. Dedaradon of preparor other then me personal roproaentetive k based on all Inbmladon of whkh properer has any knovAedpe. E• MILLER, CO-TRUSTEE .~-c<.(iE~ %~, ~/~~c~.~c~ fo- ~j- DRIVE LEMOYNE, PA 17 METTE,vEVANS 8 ~WOODSIDE~trvg ntlve~~ DATE ADDRESS 3401 N FRONT STREET PO BOX 5950 HARRISBURG PA 17110-0950 PLEASE USE ORIGINAL FORM ONLY 1505611185 Side 1 OMI807 3.000 1!i05611185 1505611285 REV-1500 EX (FI) Decedent's Social Security Number 192-14-6910 ~ecedanfa Nams: MILLER P e R I i RECAPITULATION 1. Real Estate (Schedule A) ............................ 1 2. Stooks and Bonds (Schedule B) ......................... 2, 3. Closely Held Corporetbn, Partnership or Sole-Proprietorship (Schedule C) , 3 4. Mortgages antl Notes Receivable (Schedule D) .......... 4 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule: E) g. 8. Jointly Owned Property (Schedule F) ~ Separate Billing Requested g. 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested .... 7. 8. Total Gross Assets (total Lines 1 through 7) B 9. Funeral Expenses and Administrative Costs (Schedule H) ............. g. 10. Debts of Decedent, Mortgage Liabilides, and Liens (Schedule I) , 10 11. Total Deductions (total Lines 9 and 10), 11 12. Net Value of Estero (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 Taz (Line 12 minus Line 13) .. 14 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers un er Sec. 9116 1 z x o ~ (a)( . ) . 419 , 713.3 8 15. 18. Amount of Line 14 xeble ~ at lineal reteX.04 0.0~ i6. 17. Amount of Line 14 taxable at sibling rate X .12 ~ • ~ ~ 17. 18. Amount of Ltne 14 taxable at collateral rate X .15 Q . Q ~ 18. 19. TAX DUE , 19. ................. 20. FILL IN THE BOX IF YOU ARE REOUEBTINO A REFUND OF AN OVERPAYMENT 1505611285 ~•0~ x.00 ~•~~ a•oo 2,000.00 ~•~~ 455,871.50 475,871.50 11,661.69 44,496.43 56,158.12 419,713.38 ~.~~ 419,713.38 0.00 a.oo ~.0~ ~.0~ D.j]Q Side 2 OM~B~a 3.000 15[15611285 REV-1500 EX (FO Ppe 3 Flle NumMr Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) _ Q • Q Q 2. Credits/Payments A. Prbr Payments Q . Q Q B. Discount Q . Q Q Total Credits (A + B) (2) _ Q • Q Q 3. Interest (3) _ ^ . Q Q 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. FIII in box on Paga 2, Lina 20 to request a refund. (q) _ Q • Q Q 5. If Line 1 + Line 3 is greater than Line 2, enter fhe difference. This is the TAX DUE. (5) _ Q . Q Q Make check payable to: REGISTER OF WILLS, AGENT. x ;,°y, I, .ii 1. ',. ...~, d,'i. i ~,' o'~~I~ ,a ~.~,a 'I'-~ .3 :7~ ilia .'..,..I. ~rd`I~i ~a`~~i~~~'r~~Lfis§~~h~.~~c~`~~~~~~i~~il¢n"]t~°,~~a~sni ~„~!~3. yt],~ ;~~r} PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Ditl 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 ............... ^ ILu~~(7]I ................... d. receive the promise for life of either payments, benefRS or care? ................... ^ 2. If death occurred after Dec. 12, 1982, tlid decedent transfer property within one year of death without receiving adequate considera8on9 .............................. ® ^ 3. Did decedent own an "In trust for" or payable-upon-death bank account or secudry at his or her death? . ^ 4. Did decedent own an individual retirement account, annuity, or other non-probate property, whitlr 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. ,'~EtiK~ur~~:,n ,a,A 4 fa E.. ,li .. ha. ail i. ~,',@ty..:, 9H ~..,,,. 9:' ,~ ~~'3 ,,,)i ,1 ~„3,, ,.);Ij. ~I1€`l6[Iiia3 I, ~~~~~.i;1~s~~1a14t ~'~ ~ ne a~°a °I rig=~n !:,r~~ For tlates 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)]. Far dates of death on or after Jan. 1, 1995, the tax rate Imposed on the net value of trensfers to or for the use of the survlving spouse is 0 percent [72 P.S.§9118 (a) (1.1) (II)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements far disclosure of assets and filing a tax return are still applicable even if the survlving spouse is the only beneficiary. Far dates of tleath 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 fa the use of a natursl parent, an adoptive parent or a stepparent of the child is 0 percent [72 P.S. §9118(a)(1.2)]. • The tax rate Imposed on the net value of transfers to or for the use of the decedent's lineal beneflGades is 4.5 percent, azcepl as noted in [72 P.S. §9118(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 deceden4 whether by blood or adoption. OMIBIt 3.000 REV-1508 FJ(+ (11.10) Pennsylvania SCHEDULE E oERnRTMENrOF REVENUE CASH, BANK DEPOSITS, & MISC. RESIOENTOECEDENTNRN PERSONAL PROPERTY ESTATE 0w~eAD 2.000 1/more apace le needed, use addRional sheele of paper d the aeme eae. REV-1510 EX+(08-09) Pennsylvania OEPARTMEM OF REVENUE INHERRANCE TAX RETURN RESDFM DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY 8ar1 L Millar 21 12 This schedule must be completed and filed if the answer to any of questions 1 through 4 on pegs three of the REV-7500 b yes. ITEM NUMBE DESCRPfION OF PROPERTY KnCEl1E eWEp'TfTRNBFEREE, TIEIR REIATION&YP TO OECEIIENTNO TE MIE CF IaYH~H[~TTItl1~COPY OF T1E PEED FOR grpL E6TRTE. DATE OF DEATH VALUE OF ASSET %OF DECD'S IMEREST EXCLUSION IWRICABL TAXABLE VALUE t~ Traaafer within one year of death 10,950.00 100.0000 3,000.00 7,950.00 Traaafer on June 13, 2011, from Merrill Lynch Account #872- 56946 held by the decedeatra revocable trust to Merrill Lynch Account #872-56947 owned jointly with spouse 2 Individual Retirement Account held in Merrill Lynch Account #872-66580 20,810.60 100.0000 0.00 20,810.80 Beneficiary is Ruth M. Miller. See attached valuation iatereet accrued to 9/14/2011 1.88 100.0000 1.88 The following assets were held is a revocable trust created by the decedent pursuant to the terms of a Restated Declaration of Trust dated January 9, 2001, as amended: 3 Merrill Lynch Brokerage Account #872-56945 416,320.65 100.0000 0.00 416,320.65 See attached valuation for itemisation of account holdings Interest accrued to 9/14/2011 1,374.42 100.0000 1,374.42 4 Balaaca owed under iaetallmeat salsa agreement dated December 15, 1992, between Trust as seller and Miller sad Miller, Inc., ae buyer, in the principal amount of $475,000. 9,413.75 100.0000 0.00 9,413.75 for the purchase of 2925 6ettyaburg Road, Lower Allen Township, Cumberland County, Peaasylvaniat TPN 13-23-0551- 101 TOTAL (Also enter on Ilne 7, Recepitulafbn) 5 I , __ __- __ If more span Is neeOee, use atlCBbnel sheets of Deper NNe aeme stm. sw~e~F aooo REK1511 E1P. (1008) Pennsylvania OEPIIilA1FP1TOF REVENUE aWERRANCE TPX RETURN vccrcur rrrcncur ESTATE OF Sarl L SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS Deeatlant's debts moat be reported on Schedule I ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~, Myers-8araer Funeral Home 5,735.75 Total from contiauation schedules . B. ADMINISTRATIVE COSTS: 7, Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address cih state ZIP Year(s) Commission Paid: 2. Attorney Fees: 3. Family Exemption: (If decedent's address is not the same as Galmant's, attach e>~lanation.) Claimant Streel Address City State LP Relationship of Claimant to Decedent 4. Probate Foes: 5. Accountant Fees: 6. TaK Return Preparer Fees: 7. 1 Cumberland Couaty Register of PPilla Filing fees BW~BAG ].000 TOTAL (Also enter on Line 9 RecapF If more space is needed, use addltbnal sheets of paper of the same size. 1,910.94 4,000.00 15.00 8state of: 8ar1 L Miller Schedule H Part 1 (Page 2) Item No. Description TH8 8XP8N383 LISTBD ON SCH8DIIL8 H W8R8 PAID FRON TH8 DSCBDSNT'S RSVOCASLB TRIIST 2 West Shore Couatry Club Fuaeral luacheon a1 iz Amount 1,910.94 Total (Carry forward to main schedule) 1,910.94 REV-1512 EX • (12-a8) Pennsylvania SCHEDULE I OEPN2lAENrOF REVENUE DEBTS OF DECEDENT, NHEPoTANCE TA%REn1RN MORTGAGE LIABILITIES 8 LIENS RESOENroECEOENr ESTATE CF FILE NUMBER earl L Miller 21 12 Report debts Incurred by the decedent prior to death that remained unpaltl e! the date of tleath, Including unrelmburead medial expens». ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH ~~ Merrill Lyach Loaa Accouat #872-58199] joist debt with spouse 44,427.89 Total liability was $88,855.77, plus $107.40 accrued interest. The decedent's proportionate liability was 50$, or a total amount of $44,461.59. Interest accrued to 9/14/2011 53.70 2 Credit card #4264520039945498 14.84 ew~snN z.cao If more space Is needed, Insert additkxlal sheets of the same size. REV-1513 EX+(Oi-10) Pennsylvania OEPAR1MENi0F REVENUE INIERRANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES FILE NUMBER: Sarl L M iller 21 2 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTONS [Indude atdeht spousal disuibutbne end transfers under Sec. 9118 (a) (1.2).] 1. Ruth M. M111er 504 Bridgeview Drive Lemoyne, PA 17043 Individual Retirement Account held in Merrill Lynch Account #872-86580 Inventory Valuez 20,810.80 Accrued: 1.88 2003 Lexua L3450 Inventory Value: 20,000.00 Transfer within one year of death Inventory Value: 7,950.00 Surviving Spouse 48,762.68 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 157FROUGH 1 8 OF REV-1500 COVER SHEET, AS APP ROPRIATE. II NON-TAXABLE DISTRIBUTIONS A SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARRABLE AND GOVERNMENTAL DISIRIBUTONS: 7. TOTAL OF PART II • EN1ER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV•1500 COVER SHEET. S 0.0 0 ewsaAl x aoo n more space is neece0, use a0oluonal snee[s or paper m the same size. 8atate ofs 8ar1 L Miller Schedule J Part 1 (Page 2) Item No. Description 2 Trust A under the Restated Declaratioa of Trust of 8ar1 L. Miller dated Jaauazy 9, 2001, as amended 504 Bridgeview Drive Lemoyne, PA 17043 100$ of Residues 370,950.70 Relation Credit Shelter T 21 la Amouat 370,950.70 METTE~ EVAN6 & WOODSIDE A PROFEB610NAL OORPORATION ATTORNIDYB AT LAW 8401 NORTH FONT 9TI02ET P.O. BOY SB50 HABRI6BL7H0, PA 17130.OBb0 HOWELL C. METTE me xo. ss-1Basoos TEL6PHON8 FAR (T1T)E82-s000 (717)888.1810 l[TTP'J/~' W.KETTE.CODf June 7,2012 N 0 VIA CERTIFIED MAIL ` --r~~,~, RETURNRECEIPT REQUESTED ~; ~ v~ , : ~- --. ~ r-.,. ~^•r, m :zl Glenda Farner Strasbaugh _~ ~_ Register of Wills g~'' ~ " Cumberland County Courthouse ~' ~? One Courthouse Squaze ~ ~ Cazlisle, PA 17013 Re: Estate of Earl L. Miller Deaz Ms. Strasbaugh: This office represents Ruth M. Miller, the surviving spouse of Earl L. Miller. Mr. Miller died on September 14, 2011, a resident of Cumberland County. There has been no need to open an estate proceeding for Mr. Miller; however, a Pennsylvania Inheritance; Tax Return is required. Accordingly, enclosed for filing are the following: 1. The original and one copy of a Pennsylvania Inheritance 7'ax Return, plus a copy of the cover page of the tax return; 2. A check payable to your office in the amount of $15.00 in payment of your filing fees; and 3. Aself-addressed, postage prepaid envelope for return mail. Please file the original Inheritance Tax Return. Please forward the copy of the Inheritance Tax Return to the Pennsylvania Department of Revenue. Please return adate- stamped copy of the cover page of the tax return to my attention in the enclosed envelope, along with a receipt for your filing fees. June 7, 2012 Page 2 Please do not hesitate to call with any questions. Thank you for ,your assistance. Very truly yours, j~ ~JF"'~'c.~ ~-n~oC Lisa J. Kno e Paralegal to well C. Mette LJK: Enclosures s~as6a~i p ~+ o ~M~~ ~s Oaw O i rj0 u Gf~ ~ d N nnAPG~ o ~2 ° ~ dy ~ ~ O N LL W ~N ~ rb ® `~ ~ rs~3(/ry(1 0 o g aai~seewo~ IleW 61Poud ~. n ~' ~-' M 1- ' " ~ its °- ao W p1~ W m A H ~ ~ O DO~F •~-~ ~pn b ~Od~~~ ~io~Op~a V1~Er~~ x w~~o°'" w z ~°~" f[~] Qi Fi a+ M F y ~~o ~~~~~ ~$~ ~ o ,~ a ~~ ~ ~~~