Loading...
HomeMy WebLinkAbout12-17-12 (2) 1505610105 REV-1500 ex(°~-'r"r"` PA Department of Revenue PennsyLvaMa OFFICIAL USE ONLY Bureau of Individual Taxes '~~"~"" ~ County Cotle Year File Number Po BOX zso6ot INHERITANCE TAX RETURN a Harrisburg, PA L9128-obot RESIDENT DECEDENT ~ ~ I ~ I U ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYri 08/31/2012 03/28/1013 Decedent's Last Name Suffx Decedent's First Name MI Haas Julia (If Applicable) Enter Surviving Spouse's Information Below Spouse's Lasf Name Suffx Spouse's First Name MI N/A Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW OD 1. Original Return O 2. Supplemental Return O 3. Remainder Return (Date of Death Prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) ® 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust B. Total Number of Safe Deposit Boxes (Attach Copy of Will) (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 1231-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TA% INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number Gregory J Katshir, Esq (717) J~3-8133 ^' , First Line of Address 900 Market Street Second Line of Atldress City or Post Office Lemoyne State ZIP Code PA 17043 RSaIS~R OF WlltLi~USE ~L6 m ~ 2~ rn~ w ~' 0 r arn D. ~ -;1 v ~rT n ,'fJ iJ 2 ;,,g (^j . -:~:' :.: ~ DATE FILED °U i QT ~ Correspondent's a-mall address: Katshir@aol.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. Declare' of Dreparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATUR60F PERSON RES NSI~E R FILING RETURN w f _ __1 ' (DATE, , , , Y M1Pt/ E Y Cu ut2~ 6ahP EkLL I~- t 24 u SIGNAT OF PR~pARE~T~r~AN REPRESENTATIVE DATE ~ Nl K-.1~ 1 L ~ / t./ / t Side 1 L 1505610105 1505610105 1505610205 REV-1500 EX (FI) Decedent's Social Security Number Decedent's Name: Julia Haas 178-12-0477 RECAPITULATION 1. Real Estate (Schedule A)... _ _ .................................... . . t 2. Stocks and Bonds (Schedule B) ..................................... .. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... .. 3. 4. Mortgages and Notes Receivable (Schedule D) ......................... .. 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)..... .. 5. 364.58 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ..... .. 6. 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested...... .. 7. 8. Total Gross Assets (total Lines 1 through 7) ........................... .. 8. 364.58 9. Funerel Expenses and Administrative Costs (Schedule H) ............. ...... 9. 745.66 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I)......... _ .... 10. ~ 5,586.65 11. Total Deductions (total Lines 9 and 10) ........................... ...... 11. 5,332.31 12. Ne! Value of Estate (Line 8 minus Line 11) ........................ ...... 12. 0.00 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) .................. ...... 73. 14. Net Value Subject to Tax (Line 12 minus Line 13) .................. ...... 14. 0.00 TAX CALCULATION -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 .0_ 15. 16. Amount of Line 14 taxable at lineal rate X .0 _ i6. 17. Amount of Line 14 taxable '. at sibling rate X .72 17. 18. Amount of Line 14 taxable at collateral rate X .15 ~ 1g, 19. TAX DUE ..................................................... .... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505610205 1505610205 0.00 O J REV-1500 EX tFp Page 3 File Number Decedent's Complete Address: DECEDENT'S NAME Julia Haas STREET ADDRESS _. _. _. _... 4 Mandy Court CITY STATE ZIP Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2 CreditslPayments A. Prior Payments _ __ B Diswunt 3. Interest (1) 0.00 Total Credits (A+ B) (2) (3) 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. (4) 5. If line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 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 properly transferred ................................................................................... _..... ^ b. retain the right to designate who shall use the property transferred or its income ...................................... ...... ^ c. retain a reversionary interest ........................................................................................................................ ...... ^ d, receive the promise for life of either payments, benefts 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 "intrust 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 properly, which 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 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 far the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. 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 percent [72 P.S. §9116 (a) (1.1) (ii)J. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and f ling a tax return are still applicable even if the surviving spouse is the only benefciary. 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-i5D8 EX+ (o8-iz) ~ Pennsylvania SCHEDULE E DEPARTMENTOF REVENUE CASFIr BANK DEPOSITS & MISC. INHERITANCE TAx REruaN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Julioa Haas 21-12-1029 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. If more space is needed, use additional sheets of paper of the same size. :?EV-1517. Ekr (tU-J9; ~j'i °;; pennsylvania OEPARiMENT OF REVENGE INHERITANCE TA% RETURN RESIDENT UECEUENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Julia Haas 21-12-1029 Decedent's debts must be reported on Schedule I. ITEM NUMBER A. FUNERAL EXPENSES: 1. B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City _ State ZIP Year(s) Commission Paid: 2. Attorney Fees: 3. 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 4. Probate Fees: 5. Aaountant Fees: 6, Tax Return Preparer Fees: ~ Legal advertising TOTAL (Also enter on Line 9, Recapitulation) $ tf more space is needed, use additional sheets of paper of the same size. 500.00 75.00 170.66 745.66 Ft~~-isi~. rx+ ltt-oaf '.~'~,' Pennsylvania SCHEDULE I ~ nERARTMENTDEREVENUE DEBTS OF DECEDENT, mNER,raNCE Tax RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT' ESTATE OF FILE NUMBER Julia Haas z~_~Z_~p2g Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. If more space is needed, insert additional sheets of the same size. REV-1.513 EX+ (Ol-0OJ j~i 'Pennsylvania Y: DfPARTME NT OF REVENUE INHERITANCE TA% RETURN RESIDENT DECEDENT SCHEDULE) BENEFICIARIES ESTATE OF: FILE NUMBER: Julia Haas 21-12-1029 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distrihutions and transfers under Sec. 9116 (a) (1.2).] 1 Deborah Poppleton 4 Mandy Court Camp Hill PA 17011 daughter 2 Albert Rumpler 520 Teece Aveenue Apt 2 Pittsburgh PA 15202 son 3 Dorothy Enright 339 37th Street Pittsburgh PA 15201 duaghter ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. residuary $1, 000.00 $1, 000.00 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUT]ONS ON L[NE 13 OF REV-1500 COVER SHEET. # If more space is needed, use additional sheets of paper of the same size. LAST WILL AND TESTAMENT OF JULIA HAAS I, JULIA HAAS, of the County of Allegheny, Commonwealth ..` Pennsylvania, being of sound mind, memory and understanding, do make, publish and declare this to be my Last WilS and Testament, hereby revoking and declaring null and void any and all wills and :odlcils at any time heretofore made by me. FIRST: I direct my Executor, hereinafter named, to pay my just debts, expenses of my last illness and my funeral expenses as soon as convenient after my death. SECCND: I declare that I am presently married to RCBERT HAAS, and any and all references in this will to she to-^. "my husband" refers to my beloved husband, ROBERT HAAS. THIRD: I give, devise and bequeath my entire estate :;` my property, real, personal and mixed of whatever r;ature _.... ..:~~eresoever situate, which I may own or have the right to dispose of at the time of my death, to my husband, ROBERT HA.~1S, to :cave and to hold the same for his own use absolutely and =crever. FOURTH: In the event that my husband shc~ld predecease me or fail to survive me by sixty (60) days, direct ghat my estate be distributed as follows: (a) I give and bequeath. the sum of Cne 1 Thousand (51,000.00) Dollars to my daughter, DOROTHY ENRIGHT of. Pittsburgh, Pennsylvania; (b) I give and bequeath the sum of One Thousand ($1,000.00') Dollars to my son, ALBERT RUMPLER of F'~. Lauderdale, Florida In the event that any of the above named pecuniary legatees do not survive me, the gift made above to such deceased beneficiary shall '-apse and be of no force or effect, and the amount of such gift shall pass as part of my residuary estate hereunder. (c) All the rest, residue and remainder of my estate and property, real, personal and mixed wheresoever situate, I hereby give, bequeath and devise to my daughter, DEBORAH POPPLETON of Hampden Township, Pennsylvania. In the event that my daughter, DEBORAH POPPLETON shall predecease me or fail to survive me for a period of sixty (60) days, t~.e share that otherwise would pass to her shall instead pass, per stirpes and not per capita, to her natural 2 issue then living. FIFTH: I appoint my husband, ROBERT HAAS as the F.:recuror of this will. In the event of his death, resignation, renunciation or inability to act, I appoint my daughter, DEBORAH POPPL°TON in his place and stead. No bond or other security shall be required of any Executor appointed in this will. SIXTH: In addition to all the powers conferred by aaw upon my Executor and not in limitation thereof, I hereby authorize my Executor to sell any bonds, stocks of other personal property and any and all real estate which I may own at the time of T,y deaci~, without the order of authority of any Court being required, at public or private sale, upon such terms as may in the discretion of my Executor seems to be in the best interest of my esta~e. In pursuance of his power, my Executor shall execute and deliver all documents of conveyance, including deeds or bills of sale or any other instruments which may effectively transfer title. fur~her authorize my Executor to settle and compromise any and ~.__ ~_aims in connection with the administration of my estate nerei:: and to do any and all things in his sound discretion, wi~lch shall be conducive to the best interest of my estate. It is my desire that these powers be given to any successor to my named _~eV.~rJ_ It shall not be necessary for any purchaser to see the application of any purchase money, nor shall ..any person, or _ 3 corporation inquire as to the propriety of any such sae o. assignm,2nt. SEVENTH: All pronouns referring to an executor and tF;e term "executor" shall be construed to mean any person acting as my executor and the gender shall be construed as either masculine, feminine or neuter. IN WITNESS WHEREOF, I have hereunto set my hand and seal at Cumberland County, Pennsylvania this day of ~ _; '_999. Julia Haas 4 The foregoing instrument was signed, sealed, published and declared by the above named Testatrix Julia Haas,. as and for her Last Will and Testament, in the presence of us, who', at her request, zn her presence and in the presence of each other, have hereunto subsc robed our names as witnesses. Address a^r@ - Address 5