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HomeMy WebLinkAbout09-05-13 (2) f`• � 1505610105 � REV-1500 EX�oz_��,�F�, � PA Department of Revenue pennsylvania OPFICIAL USE ON�Y Bureau of Individual Taxes �``p'`" °`p`�`"°` County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN Harrisburg,PA i�i28-o6oi RESIDENT DECEDENT �, I � `1 I � ' ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYW __ ' 161-34-2230 ' 09/26/2012 ' ' 10/25/1942 ' DecedenYs Last Name Suffix DecedenYs First Name MI _ _ _ _ _ _ ' PICKEL ' SR ' ! RICHARD ' D (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI ' PICKEL JUDITH ' A Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE �9s-ss-�sss REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW (� 1. Original Return O 2.Supplemental Return p 3. Remainder Return(Date of Death Prior to 12-13-82) p 4. Limited Estate O 4a. Future Interest Compromise(date of p 5. Federal Estate Tax Return Required death after 12-12-82) O 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust � 8. 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 TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number _ __ _ _ _ . _ ROBERT T. BALABAN, ESQ. , ,(�7) 920-95�� , _ _ -,, r_� .,., _ . ,: , �' �REGISTER D�'.WILLS�USE ONLY ;i -- r--, , First Line of Address �"r� '27 N. FRONT STREET ' _ -� - Second Line of Address ," ......... ......... .... .. .. ......... ......... ......... ......... ......... ......... .. .�. r'... '.�. J . .. ' i_, - ' ,-, - ,r. ' � City or Post Office State ZIP Code ��FILED � 'HARRISBURG PA i ;17101 ; Correspondent�s e-maii address: bobbalabanesq@al.com Under penalties of perjury,I deciare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief, it is true,corre nd complete.Declaration of prepar ther tha the personal representative is based on all information of which preparer has any knowledge. SIGN OF SO NSIB FIL RET N � /�A E / ADDR S 742 EY STREET, ENOLA, PA 17025 SIGNATURE O REPARER E THAN REPRESENTATIVE DAT T 5/af�2a�3 ADDRESS : 27 N. FRONT STREET, HARRISBURG, PA 17101 PLEASE USE ORIGINAL FORM ONLY Side 1 � 1505610105 1505610105 � 1505610205 � REV-1500 EX(FI) DecedenYs Social Security Number oecedenesName: RICHARD D. PICKEL SR. ' 161-34-2230 , RECAPITULATION 1. Real Estate(Schedule A). . . ... .. . .. . ... ... .. ... . .. .. .. .. ..... . .. ... .. 1. ; 2. Stocks and Bonds(Schedule B) . . . . . . ... ... .. .. ... . .. .. .. .. ..... . .. . .. 2. '; 2,014.85 ', 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. ' 13,1 14.00 ' 6. Jointly Owned Property(Schedule F) O Separate Billing Requested . ... ... 6. ', ', 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested... .. ... 7. 317,249.40 ' 8. Total Gross Assets(total Lines 1 through 7).... .. .... ... .. .. . .... ... .. .. 8. ', 332,378.25 , 9. Funeral Expenses and Administrative Costs(Schedule H). . . .. .. .. .. ... ... .. 9. ' 10,643.99 ' 10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule I). .... .. .. .... .. 10. ' 7,397.07 ' 11. Total Deductions(total Lines 9 and 10). .. . .. ... .. .. .. . .... ... .. .. .. . . .. 11. 18,041.06 ', 12. Net Value of Estate(Line 8 minus Line 11) ........ .. .. ... . .. .. .. .. .. ... . 12. ' 314,337.19 ', 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. '; 314,337.19 ', TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 _ _ (a)(�.2)X.0 00 314,337.19 15. 0.00 ' 16. Amount of Line 14 taxable ' ' at lineal rate X.0_ ' ' 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. ', 0.00 ', 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 File Number Decedent's Complete Address: bECEDENT'S NAME RICHARD D. PICKEL SR. STREET ADDRESS 742 VALLEY STREET CITY STATE ZIP ENOLA PA 17025 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 0.00 2. Credits/Payments A.Prior Payments B.Discount Total Credits(A+B) (2) 0.00 3. Interest (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 property transferred .......................................................................................... ❑ � b. retain the right to designate who shail 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"or payable-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 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 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)].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 decedenYs 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)].A sibling is defined, under Section 9102,as an individual who has at least one parent in common with the decetlent,whether by blood or adoption. .REV-15o3 EX+(8,iz) � pennsylvania SCNEDULE B DEPARTMENT OFREVENUE � INHERITANCE TAX RETURN STOCKS & BONDS RESIDENT DECEDENT ESTATE OF FILE NUMBER RICHARD D. PICKEL SR. 2012-01116 All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1' 59 Shares of Met Life Stock(market value at DOD was$34.15 x 59 shares) 2,014.85 TOTAL(Also enter on Line 2, Recapitulation) $ 2,014.85 If more space is needed, insert additional sheets of the same size 'REV-15o8 EX+(o8-iz) � pennsylvania SCI�IEDULE E . DEPARTMENTOFREVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: RICHARD D. PICKEL SR. 2012-01116 Inciude 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. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH �. Schneider Electric Bonus 5,314.00 2. 2004 Honda CRV 6,500.00 3, Utility Trailer 200.00 4, Cash 100.00 5, Personalltems 1,000.00 TOTAL(Also enter on Line 5, Recapitulation) $ 13,114.00 If more space is needed, use additional sheets of paper of the same size. •REV-1510 EX+(08-09) y SCHEDULE G �;; � ��' pennsylvania OEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER RICHARD D. PICKEL S. 2012-01116 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes, ITEM DESCRIPTION OF PROPERT`( DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE INCIUDE THE NAME OF THE TRANSfEREE,THEIR RELATIONSHIP TO DECEDENT AND NUMBER THE DATE OF TRANSFER. ATfACH A COPY OF THE DEED fOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPUCABLE) VALUE 1, DuPont Retirement Savings Plan 255,175.42 100 0.00 255,175.42 z Schneider Electric401(k)Plan 62,073.98 100 0.00 62,073.98 TOTAL(Also enter on Line 7, Recapitu�ation) $ 317,249.40 If more space is needed,use additional sheets of paper of the same size. •REV-1511 EX+ (08-13) � pennsylvania SCHEDULE H , DEPARTMENTOFREVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RES[DENT DECEDENT ESTATE OF FILE NUMBER RICHARD D. PICKEL SR. 2012-01116 DecedenYs debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES; 1' Richardson Funeral Home 6,115.49 B, ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Year(s)Commission Paid: z. Attorney Fees: 900.00 3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation.) 3,500.00 Claimant Judith A. Pickel Street Address 742 Valley Street city Enola state PA ZIp 17025 Relationship of Claimant to Decedent SpOUSe 4. Probate Fees: 128.50 5. Accountant Fees: 6, Tax Return Preparer Fees: 7. TOTAL (Also enter on Line 9, Recapitulation) $ 10,643.99 If more space is needed, use additional sheets of paper of the same size. -aev-�si�Ex+�iz-1z� �► pennsylvania SCNEDULE I . DEPARTMENTOFREVENUE DEBTS C?F DECEDENT, iNHeRRnNC�TAx ReruRN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF F3lE NUMBER RICHARD D. PICKEL SR. 2012-01116 Report deb#s incurred by tha decedent priar ta death that remained anpaid at the date af death,including unreimbursed medical expenses. ITEM VALUE AT DATE NUMSER DESCRIPTIQN OF DEA7H 1• Members 1st Federa!Credit Union HELOG(1!2 of$14,794.14) 7,397•07 TOTAI.(Also enter on Line 10, Recapitulation} $ 7,397.Q7 If more space is needed, insert additional sheets of the same size, • REV-1513 EX+ (Oi-10} �=��N�°� pennsylvania SCHEDULE � . -� DEPAR7MENT OFREVENUE INHERlTANCE TAX RETURN BENEfICIARIES RESIpENT DECEDENT ESTATE OF: FILE NUMBER: RICHARD D. PICKEL SR. 2012-01116 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TA?(ABLE DISTRIBUTIQNS[Ir�clude outright spausal distributions artd transfers under Sec,911b(a}(1,2).� 1. Judith A.Pickel Spouse 100.00°la 742 Valley Street,Enala,PA 17425 ENTER DOLl.AR AMOUNTS fOR DISTRTBUTIONS SNOWN ABOVE ON LINES 15 THROUGH 1$OF REV-1500 COVER SHEET,AS APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS A. 5POUSAL DTSTRiBUTIONS UNDER SECTION 9113 FOR Wl1ICN AN ELECTiON TO TAX IS NOT TAKEN: 1, B. CHARITABLE AND G4VERNMENTA(.DISTRIBUTIQNS: 1. 70TAL OF FART II—ENTER TOTAL NON-TAXAB�E DISTRIBUTI4NS 4N LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed,use additional sheets af paper of the same size.