HomeMy WebLinkAbout08-09-12` ~ 1505610143
REV-1500 Ex(°'-'°' `>~`
PA De artment of Revenue OFFICIAL USE ONLY
P Pennsylvania county code veer File Number
Bureau of Individual Taxes ~°°^*a~*°~^~'r^^~ p
Po Box.2aosot INHERITANCE TAX RETURN 21 12 O
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
Decedent's Last Name Suffix Decedent's First Name MI
GUTSHALL ERNEST F
(lf Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
GUTSHALL VIOLET E
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 (tlate of death
prior to 72-13-82)
~~ 4. Limited Estate ~ qa. Future Interest Compromise
(tlate of tlaeth eker 12-02-92) ~ 5. Federal Estate Tax Return Required
5 Decadent Died Testate
(Attach Copy of Will) ~ ~ (Atha hentoMaintainetl a Living Trust
G py of Trust) 8. Total Number of Safe De osit Boxes
P
9. Litigation Proceeds Received ^ 1D. oBMaen P~2~~1~7endt{da95~t seem ~ tt_Election to tax under Sec. stt3(A)
(Attach Sch. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
JERRY A WEIGLE ESQUIRE 717 532 7388
First line of address
126 EAST KING STREET
Second line of address
State ZIP Code
PA 17257
rJ
Q
City or Post Office
SHIPPENSBURG
REGISTER OF USE O~
~7 ~+r'~ G'~ rte
":
1 ,
- ~~ _
'
DAT~ILED _
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Correspondent's a-mail address:
Under penalties of perjury, I declare loaf I have examined this return, inducting accompanying schetlules and statements, and to the best of my knowledge and belief,
it is [rue, correct and complete. Oeclaredon of preparer other than the personal representative is based on all information of which preparer has any knowledge.
ADDRESS
Robert F. Gutshall
JIUB l
1505610143 1505610143 J
REV-1500 EX
oaceae^rs Nema: Gutshall, Ernest F.
Decedent's Social Security Number
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.
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6.
7. Inter-Vivos Transfers & Miscellaneous I~nq-Probate Property
(Schedule G) a Separate Billing Requested............ 7,
8. Total Gross Assets (total Lines 1-7) ..................................................................... 8.
9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... 9.
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. 10.
11. Total Deductions (total Lines 9 & 10) ................................................................... 11.
12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12.
13. Charitable and Governmental Bequests/Sec 91 t3 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) ............. ................................. . 1 q,
TAX COMPUTATION • SEE INSTRUCTIONS FOR APPLICABLE RATES
75. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
0
00
i5
(a)(L2)X.00 . .
16. Amount of line 14 taxable
0
00
i6
at lineal rate X .045 • .
17. Amount of Line 14 taxable
at sibling rate X .12 0 . 0 0 17.
18. Amount of Line 14 taxable
at collateral rate X .15 0 . 0 0 18.
19. Tax Due .................................................................................................................. 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
L 1505610243 1505610243
1505610243
115.OD
366.36
481.36
-481.38
-481.38
0.00
0.00
0.00
0.00
0.00
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21-12
DECEDENT'S NAME
Gutshall, Ernest F.
STREET ADDRESS
Green Ridge Village
210 Big Spring Avenue
CITY STATE ZIP
Newville PA 17241
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/Payments
A. Prior Payments
B. Discount
0.00
3. Interest
q. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 2 Llne 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(1)
Total Credits (A + B) (2)
(3)
(4)
(5)
0.00
0.00
~.0~
Make Check Pa able 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? ............................................................ ^ Q
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration? .................................................................................................................... ^ 0
3. Did decedent own an "in trust for" or payable upon death bank acceunt 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 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 benetciary.
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)]. A
sibling 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-1161 E%* (10-06NN) ~~ It{{ ~F gg LL
CDMMNNERITANTCE T,q~R RNETURNVANIA
RESIDENTT DECEDENTT
SCHEDULE H
FUNERAL EXPENSES &
ESTATE OF FILE NUMBER
Gutshall, Ernest F. 21-12
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER
q, FUNERAL EXPENSES:
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
Citv
Year(sl Commission paid
State ZiD
2. Attorney's Fees Weigle & Associates, P.C.
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zio _
Relationship of Claimant to Decedent
4. I Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
100.00
7. Other Administrative Costs 15.00
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 115.00
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF
Ernest F.
21
NUMBER
ITEM
NUMBER DESCRIPTION AMOUNT
Register of Wills, Cumberland County -filing Insolvent PA Inheritance Tax Return 15.00
H-67 15.00
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA•1500 Schedule H (Rev. 6-98)
Rev~15d2 EX+112-0a)
SCHEDULE 1
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
ftE510ENT OECEOENT
ESTATE OF (FILE NUMBER
Gutshall, Ernest F. 21-12
Report debts incurred by the tlecedant prior to death that remained unpaid at the tlate of death, Including unreimbureetl medical expanses.
(It more space is neetletl, atltlitional pages of the same size)
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 12-08)
REV-1510 EXi (11-08)
TTHH NN gg SCHEDULE J
COMMNHNEWq~F~AANCEOFgPX RETURNANIA BENEFICIARIES
RESIDErrrJJJTTT DECEDEEEENTT
ESTATE OF FILE NUMBER
Gutshall, Ernest F. 21-12
NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$)
I TAXABLE DISTRIBUTIONS [include outright spousal
. distributions, and transfers
under Sec. 9116 a 1.2
Not relevant as estate is insolven .
Total
Enter dollar amounts for distributions shown above on lines 15 throw h 18 on Rev 15 00 cover sheet, as a r o riate.
NON-TAXABLE DISTRIBUTIONS:
II. A. 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
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-7500 Schedule J (Rev. 11-08)
LAST WILL AND TESTAMENT
I, ERNEST F. GUTSHALL, of SHIPPENSBURG Township, CUMBERLAND
County, Pennsylvania, declare this to be my Last Will and
Testament and revoke any Will or Codicil previously made by me.
ITEM I: I direct that all my just debts (except as may be
barred by a Statute of Limitations) and my funeral expenses
(including my gravemarker and expenses of my last illness) shall
be paid from my residuary estate as soon as practicable after my
decease as a part of the administration of my estate.
ITEM II: I devise and bequeath all the residue of my estate of
every nature and wherever situate to my wife, VIOLET E. GUTSHALL,
providing she shall survive me by thirty (30) days.
ITEM III: Should my wife, VIOLET E. GUTSHALL, predecease me or
die on or before the thirtieth (30th) day following my death, I
devise and bequeath all the residue of my estate of every nature
and wherever situate in two equal shares as follows:
' A. One equal share (one-half) to my son, Robert F. Gutshall.
B. The other share shall be divided equally and one equal
share (one-fourth) thereof I give and devise to each of my
late son, Larry's, two children, Eric F. Gutshall and Tammi
C-
`
~ M. Gutshall.
Should any of my above named beneficiaries predecease
me but leaving descendants who do survive me, such
descendants shall receive, per stirpes, the share that such
predeceased beneficiary would have received had he or she so
survived me.
ITEM IV: If any property passes outright (either under this
Will or otherwise) to a minor (which shall be defined as anyone
under twenty-one (21) years of age) and with respect to which I am
authorized to appoint a guardian and have not otherwise
specifically done so, I decline to appoint a guardian but instead
authorize my Executor to distribute such property to a Custodian
selected by my Executor (and my Executor may act as such
Custodian) as Custodian for the minor under the Pennsylvania
Uniform Transfers to Minors Act. Provided, however, that this
appointment shall not supersede the right of any fiduciary to
distribute a share where possible to the minor or to another for
the minor's benefit.
ITEM V: 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
part of the expenses of the administration of my estate.
ITEM VI: I appoint my wife, VIOLET E. GUTSHALL, Executrix of
this my Last Will. Should she fail to qualify or cease to act as
Executrix, I appoint my son, ROBERT F. GUTSHALL, substitute
Executor of this my Last Will.
ITEM VIi: I direct that my Executrix or Custodian or their
successors shall not be required to give bond for the faithful
2
performance of their duties in any jurisdiction.
ITEM VII: My individual fiduciary shall be entitled to
reasonable compensation for his or her services rendered from time
to time and/or to reimbursement of out of pocket expenses.
ITEM IV: The interests of the beneficiaries hereunder shall
not be subject to anticipation or to voluntary or involuntary
alienation.
IN WITNESS WHEREOF, I hereunto set my hand and seal to this
my Last Will and Testament, written on four (4) sheets of paper,
dated this ~ day of _,S,o-v.K cn~ ~~9+~-. aaW.
... ~-~ ~~~ ~~ (SEAL)
ERNEST F. GUTSHALL
The preceding instrument, consisting of this and three ((3))
other typewritten pages, each identified by the signature or
initials of the Testator, was on the day and date thereof signed,
published and declared by the Testator therein named, as and for
his Last Will, in the presence of us, who, at his request, in his
presence, and in the presence of each other have subscribed our
names as witnesses hereto.
u' ~ residing at Newer. l~e ~'
residing at ~" f~~yv
3
COMMONWEALTH OF PENNSYLVANIA
ss.
COUNTY OF CUMBERLAND .
I, ERNEST F. GUTSHALL, the Testator whose name is signed to
the attached or foregoing instrument, having been duly qualified
according to law, do hereby acknowledge that I signed and executed
the instrument as my Last Will; and that I signed it willingly and
as my free and voluntary act for the purposes therein expressed.
~~-~, e_~T.~i/~ _~_~~p~ (SEAL)
ERNEST F. GUTSHALL
Sworn to or affirmed and acknowledged
before me by RNE~,ST F. _GT.7TSHALL, the
Testator,vn~this day of tpTaldu s~AL
~iL,Q~A M~ l~l/ ~ o~ivaJ X00 • T!G°!A tt 6ROOKENS. IJdea Putil'k
Shi'~F"^~'ury H:. f~nb~Aard Ce., PA
~__~:.Jnn Gvii,hf MOY R. 200
COMMONWEALTH OF PENNSYLVANIA
. as.
COUNTY OF CUMBERLAND .
We, HAMILTON C. DAVIS and /Q.}~Q/~ • ~~c the
witnesses whose names are signed to the attached or foregoing
instrument, being duly qualified according to law, do depose and
say that we were present and saw the Testator sign and execute the
instrument as his Last Will; that the Testator signed willingly
and executed it as his free and voluntary act for the purposes
therein expressed; that each subscribing witness in the hearing
and sight of the Testator signed the Will as a witness; and that
to the best of our knowledge the Testator was at the time eighteen
(18) or more years of age and of sound mind and under no
constraint or undue influence.
~~~
~-~~ t~~~ie•~U/l1
Sworn to or affirmed and subscribed to
~ ore a by HAMILTON C. DAVIS and
d witnesses, this
~„ day of (.t ~}9g?Z~•
NOTARIAL SEAL
TRWA M BROOKENS, Notary Pubk
IPP~or9 Soto. GrrtS~tlOnd Ga., PA
h1y Ca^nwYo^ Expim Aby & 2000
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