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HomeMy WebLinkAbout06-20-12 (2)J 15 056],0105 REV-1500 exloz_~~, fFr, ~. PA Department of Revenue Bureau of Individual Taxes Pennsylvania OFFICIAL USE ONLY °`''°T"°"'°`"`°`"°~ PO BOX z8o6oi Harrisburg, PA 17128-0601 ENT INHERITANCE TAX RETURN .County Code Year File Number RESIDENT DE T ER DECEDENT INFORMATION BELOW S i l /~ CEDEN J I' (I oc a Security Number Date of Death MMDDYYYY 193-52-2996 - Date of Birth MMDDYYYY 09/24/2011 05/10/1957 Decedent's Last Name - - WISNER -GARDNER Suffix Decedent's First Name MI MRS CHERYL (If Applicable) Enter Surviving Spouse's Information Below A Spouse's Last Name GARDNER Suffix Spouse's First Name _ Spouse's Social Security Number _ MI MR PAUL M 191-46-0541 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE FILL INAPPROPRIATE OVALS BE REGISTER OF WILLS LOW ~ 1. Original Return O 2. Supplemental Return O 4. Limited Estate O O 3. Remainder Return (Date of Death Prror to 12-13-82) 4a, Future Interest Com i O 6. Decedent Died Testate rom se (date of death after 12-12-82j O 5. Federal Estate Tax Return Required O (Attach Copy of Will) O 9. Litigation Proceeds Rec i 7. Decedent Maintained a Living Trust 0 (Attach Copy of Trust.) 8. Total Number of Safe Deposit Boxes e ved O 10. Spousal Poverty Credit (Date of Death O 11. Election to Tax under S Between 12-31-91 and 1 CORRESPONDENT- THIS SECTION MUST BE COMPLET N -1-95) ec. 9113(A) ED. ALL CORRESPONDENC ame E AND CONFIDENTIAL 7AX INFORMATION SHOULD BE D RECTED T0: MANDY M. ANGLE Daytime Telephone Number (171) 349-2491 ^-' ~> First Line of Address 20075 BACK ROAD Second Line of Address City or Post Office DOYLESBURG REGISTER S USE r-.. ~ r_f. <>.'' ©~_~,, O 'O. -"' State ZIP Code DATE ED PA 17219 N C~ 'T} G) 0 Correspondent's a-mail address: 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 RESPONSIBLE FOR FILING RETURN ADDRESS DATE 20075 BACK ROAD 06/20/2012 DOYLESBURG, PA. 17219 ,~ jNA~~ OF PREPARERpTHER AN F~E ESENTATIVE !7 ~ 643 A E. BALTIMORE ST. G NCASTLE, PA. 17225 PLEASE USE ORII .Y DATE 06/20/2012 1....._. 15056],0],05 Side 1 1505610105 J ~~ m, Ct rv~ ~. [~ ~- ~. , ,'. W,, `~ rn ~, ~..'~~~ ti ._...I REV-1500 EX (FI) 1505610205 Decedent's Name: CHERYL WISNER - GARDNER Decedent's Social Security Number RECAPITULATION 193-52-2996 1. Real Estate (Schedule A) ................ ............... . ' ~ ~ 2. Stocks and Bonds (Schedule B) ......... ~ 1. 162,000.00 .................... . ..... .... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedul C e ) . .... 3. 4. Mortgages and Notes Receivable (Schedule D) ...... ................. ... . 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)... .. 5 6. Jointly Owned Property {Schedule F) O Separate Billing Requested 7 .. . 6, 054.45 ... . Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) .... g, O Separate Billing Requested..... ... 7, 8. Total Gross Assets (total Lines 1 through 7) .... . . .................... 9. Funeral Expenses and Administrative Costs (Schedule H) .. ... 8. 168,054.45 ... . ...... 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) ... 9. 15, 976.08 ............ 11. Total Deductions (total Lines 9 and 10) ......... ... 10. 4,506.88 ......... . . . . . .... 12. Net Value of Estate (Line 8 minus Line 11 } ...... 11 20,482.96 ...... . 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not bee 12 147,571.49 n made (Schedule J) ...................... 13 14. Net Value Subject to Tax (Line 12 minus Line 13) .... . . . 81, 000.00 .... . . ................ TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES ..14. ; 66,571.49 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0 45 16. Amount of Line 14 taxable - 15. 2,995.72 at lineal rate X .0 17. Amount of Line 14 taxable 16. at sibling rate X .12 - 18. Amount of Line 14 taxable 17. i at collateral rate X .15 18. 19. TAX DUE ................ ....................... ............ 19. ' 2,995.72 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 1505610205 1505610205 REV-1500 EX (FI) Page 3 Decedent's Complete Address: ..CHERYL A. WISNER GARDNER STREET ADDRESS 35 CLEVERSBURG ROAD clrY SHIPPENSBURG 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. Fill in oval on Page 2, Line 20 to request a refund. File Number STATE ZIP - - PA 17257 (1) 2,995.72 Total Credits (A + g) (2) (3) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (4) (5) Make check payable to: REGISTER OF WILLS, AGENT. 2,995.72 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred .......................................................................................... ~ No b. retain the right to tlesignafe who shall use the property transferred or its income ............................................ c. retain a reversionary interest .............................................................................................................................. ^ d. receive the promise for life of either payments, benefits or care? ...................................................................... 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death ^ without receiving adequate consideration? .............................................................................................................. 3. Did decedent own an "in trust for" orpayable-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 beneficiary designation? ........................................................................................................................ ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT A ^ S 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 survivin souse is 3 percent [72 P.S. §9116 (a) (1.1) {i)). 9p 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 of the surviving spouse is 0 ercent [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. p 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(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-1512 EX+ (20-09; . J ~ pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL. EXPENSES A RESIDENT DECEDENTTURN ADMINISTRATIyE COSTS ESTATE OF CHERYL ANN WISNER - GARDNER ITEM Decedent's debts must be reported on Schedule I. NUMBER A• FUNERAL EXPENSES: DESCRIPTION L J. J. HARTENSTEIN MORTUARY INC. FUNERAL FLOWERS AND RECEPTION EXPENSE HEAD STONE B. ADMINISTRATIVE COSTS: 1• Personal Representative Commissions: Namels} of Personal Representative(s) _..... _..._.._.... treet Address _._.. ~ Y _._._..._ _._.._._ ...._.._... _.. _.._ State Year(s) Commission Paid. 2. 3. 4. 5. 6. 7. FILE NUMBER 21-11-1126 11,712.49 824.09 1,722.00 ZIP _._ ~ Attorney Fees: Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant --------------------------------- --------------------- - - treet Address - - - -- - ------------- City -- - ------ - - -- State ZIP Relationship of Claimant to Decedent ----- _..__._. robate Fees: - Accountant Fees: Tax Return Preparer Fees; AUSHERMAN BROS. APPRAISAL FEE 350.00 1,000.00 350.00 TOTAL (Also enter on Line 9, Recapitulation) $ If more space is needed, use additional sheets of paper of the same size. 15,976.08 REV-1737-7 EX + (6-OS) ~ ' Pennsylvania SCHEDULE i ' DEPARTMENT OF REVENUE DEBTS OF DECEDENT, Use Schedule I, Part 2, ONLY for INHERITANCE TAX RETURN MORTGAGE LIAB~L~TIES, & LIENS proportionate method of tax computation. NONRESIDENT DECEDENT ESTATE OF CHERYL WISNER - GARDNER FILE NUMBER Part 1 must include mortgage liabilities, liens and taxes against the Pennsylvania realty that were due Complete Part 2 ONLY when the proportionate method of tax computation is elected and •: ~ • ~ ~ G- i ! ~ ITEM NUMBER DESCRIPTION ~' VIVIAN F. COY, TAX COLLECTOR -COUNTY REAL ESTATE TAX 2 VIVIAN F. COY, TAX COLLECTOR -SCHOOL TAX TOTAL PART 1 ~ $ ITEM NUMBER DESCRIPTION ~' CITI BANK -DECEDENT'S CREDIT CARDS 2 BEDFORD GRANGE MUTUAL INSURANCE CO. -FIRE INSURANCE AMOU- NT -__ 413.66 1,520.51 1,934.17 AMOUNT ~_ 1,433.71 1,139.00 TOTAL PART 2 $ 2,572.71 4,506.88 (If more space is needed, use additOionAaLs(helets oftpaper olf the gsamecapitulation.) $ size) REV-1737-7 EX + (6_pg) REVERSE Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN NONRESIDENT DECEDENT SCHEDULE J BENEFICIARIES CHERYL WISNER -GARDNER FILE NUMBER When flat rate method is elected, list the beneficiaries of the Pennsylvan alproperty. When proportionate method is elected, list all beneficiaries. ITEM NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO I. TAXABLE DISTRIBUTIONS [include outright spousal distributions and transfers under Sec. 2116 (a)(1 2)) DECEDENT 1, Do Not List Trustee(s) AMOUNT OR SHARE OF ESTATE OF REV-1737 COVER SHEET, AS APPROPRIATE. ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON REV-1737 COVER SHEET OR THE PROPORTIONATE METHOD WORKSHEET ON II. NON-TAXABLE DISTRIBUTIONS: THE REVERSE SIDE A. SPOUSAL DISTRIBUTIONS UNDER SECTION 2113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. PAUL M. GARDNER -SPOUSE 81,000.00 I B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. (Enter total non-taxable distributions on Line 13 DTOTAL30 o pARTeII (If more space is needed, use additional sheets of paper of the same size) $81,000.00