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HomeMy WebLinkAbout12-09-13 (2) � �pennsy�vanta 15 0 5 61014 3 o�.�,t�� �c cos-�a� �Rii�-1500 OFFICIAL USE ON�Y Cax�ty Code Year File Number Bureau of Individual Taxes Po BoX.28oso� INHERITANCE TAX RETURN 21 13 0363 :Ha+Riseur�,Pn ���28-oso� RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Secufity Number Date of Death Date of Birth 03 10 2013 07 09 1928 Dec�dent's Last Name Suffix Decedent's First Name MI E$TEP MARTIN J (If Ap�icabiej E�rter Sunriving Spouse's Information Below Spouse's Last-Name Suffix Spouse's First Name MI Estep Alvena M. Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPUCATE WITH THE 491-30-5836 (date of death 07/09-20�3) REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW � 1. Original Retum � 2. Suppiemental Retum � 3. P�t�d2�2>(Date of Death � 4. Limited Estate � 4a.Fuaxe Interest Compromise � 5. Federai Estate Tax Retum Required {date of death after 12-12-82) � 6 Decedent Died Testate 7 p� Mai ned a Living Trust � 8. TOtal Numbe�of Safe De s�t Boxes tn�cea,copy o�wu� ❑ tA�����) p° . � 9. Litigati�on Proceeds Received � 10.��P�����t�Da��Death � 11.Election M tax under Sec.9113(A) (Attach Schedule O) CORRESPONDENT-'fHIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name . Daytime Telephone Number JES3ICA L FISHER 717 697 3223 Firat Llne of Address - 555 GETTYSBURG PIKE � � � � Second Line of Address � � t,� �? � r^� � � STE C100 � � � �-, �' ...�'�'� � � a, r rn � City or Post Office State ZIP Code '� � � � � � � � 1�CHANICSSURG PA 17055 � �` � � � '� REGISTER OF WIL�S USE ONLY RE�T�t WIL�SE �� « �y.r v f C' 'Q � � � � � MM QYYYY � u.� Correspondent's e-maii address: Jessica ke toneelderlaw.COm DATE FILED STAMP Unde�penal�es of perj ,I dedare that I have examined this retum,indudin9 a�mPa�l�9 schedules and statements.and to the best of my knowledge and belief, it is oort�ad�d aaur�piete.Dedaration of preparer other than the personal representabve is based on all i�orma�on of which preparer has arry knowledge. RE IBLE F FILING RETURN , DATE inda C.Straub 0 aO ESS 40 E.Keller Street,Mechanicsburg,PA 17055 SIGNATURE OF PREPARER OTHER THAN REPRESENTATNE DATE � ' � Jessica L Fisher �a o� a,� �ss 555 Gettysburg Pike,Mechanicsburg,PA Side 1 L 1505610143 1505610143 � � 15056�0243 REV-7 500 EX Decedent's Social Security Number ��'_�� Estep, Martin J. RECAPITULATION � 1. Real Estate(Schedule A)....................................................................................... 1. �, 2. Stodcs and Bonds(Schedule B)............................................................................ 2. 3. Closely Heid Corporabon,Partnership or Sole-Proprietorship(Schedule C)......... 3. 4. Mortgages 8 Notes Receivable(Schedule D)........................................................ 4. 5. Cash,Bank Deposits&Misceilaneous Personal Property(Schedule E)............... 5. 2 7 2,4 4 2 .3 0 6. JoinNy Owned'Property{Schedute� ❑ Separate Billing Requested............ 6. 16,0 3 8.5 5 7. IMer-YNOS Transfers�Misoellaneous�Probate Property (Schedule G) Separate Billing Requested............ 7. 4 0,3 63. 4 8 s. Totai Groas Assets(total Lines 1 through 7)........................................................ 8. 3 2 8,�4 4 .3 3 9. Funeral Expenses and Administrative Costs(Schedule H).................................... a 15,4 9 6. 7 8 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)............................ 10. 514.55 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 16,O 11.33 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 312,8 3 3. 0 0 �3, Charitable and Govemmental Bequests/Sec 9113 Tn�sts#or which an etecdan to tax fias not been made(Schedule J)............................................... 13. 14. Net Valus Subject to Tax(Line 12 minus Line 13).............................................. 14. 312,8 3 3. 0 0 TAX COMPUTATION-SEE INSTRUCTIONS FOR APPUCABLE RATES 15. AmouM of Line 14 taxable at the spousal tax rate,or � , tranafers under Sec.9��s $1 4 0 2 . 0 3 �5. 0. 0 0 � {a)(1.2)X.00 � �s. E►mount of une��taxab�e 2 31,4 3 0. 97 �s. 10,414 .3 9 :at lineal rate X .045 17. Amount of Line 14 taxable � at sibting rate X.12 0. 0 0 17. 0. 0 0 18. Amount of Line 14 taxable at collateral rate X.15 0. 0 0 18. 0. 0 0 19. TAX DUE........................ 10,414.3� ........................................................................................ 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. � Side 2 � 1505610243 1505610243 � REV 1500 EX Page 3 File Number 21-13-0363 Decedent's Complete Address: DECEDENTS NAME Estep,Martin J. STREET ADDRESS 824 Lisburn Road CtTY STATE ZIP Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 10,414.39 2. Credits/Payments A. Prior Payments B. Discount 0.00 Total Credits(A +B) (2) 0.00 3. Interest (3) q, if Line 2 is greater than Line 1+Line 3,enter the differenoe. This is the OVERPAYMENT. (4) Check box on Page 2,Line YO to request a refund 5. If Une 1 +Line 3 is gireater than Line 2,enter the difference. This is the TAX DUE. (5) ��,414.39 �Make Check Pa able to: REGISTER OF W1LLS AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN"X" IN THE APPROPRIATE BLOCKS 1. Did dec�edent make a transfer and: Yes No a. retain#he use or income of the property transferred:............................................................................... x b. retain the right to designate who shall use the property transfeRed or its income:.................................. x c. retain a reversionary interest;or............................................................................................................... x d. reoeive the promise for life of either payments,benefits or care?............................................................ x • 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death wwithhout receiving adequate consideration?.......................................................................................................... ...... ❑ ❑x 3. Did decedent own an"in trust for or payable upon death bank acxount or security at his or her death?....... ❑ Qx 4. Did decedent own an individual retirement account,annuity,or other non-probate property which containsa benefiaary designation?.................................................................................................................. ❑ 0 IF'�'HE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For ds�ofide�fh on or aAsr July 1,1994 and befone Jan.1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 petc;ent(72 P.S.§9116(a)(1.1)(�l• For dates of death on oc a1�er January 1�1995,the tax rate imposed on the net value of trans�e�s to or for the use of tl�e surviving spouse is 0 peroent p2 P.S.§9116(a)(1.1)(�]. The statute doe,s not exempt a transfer to a surviving spouse from tax,and the statutory requirements for discbsure of assets and filing a tax r�um are�q appiicable e�n if the surviving spouse is the only benefiaary. For dates of death on or after July 1,2000: •The tax rate imposed on the net value of transfers irom a deceased child 21years of age or younger at death to or for the use of a natural parent,an adopWe par�ent,or a stepparent of the child�0 peroent[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 benefiaaries is 4.5 percent,except as noted in[72 P.S.§9116�a)(1)j. . The tax rate' on the r�t value of transfers to or for the use of the decedenYs siblings is 12 per�cent p2 P.S.§9116(a)(1.3)]. A sibling is defined, under Sec�ion 102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption. Rw-1608 EX+(11-10) SCHEDULE E pennsylvania CASH, BANK DEPOSITS, � MISC. OEPARTMENT OF REVENUE ,N,�R�wcET�x�n,RN PER�ONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Este ,Martin J. 21-13-0363 Maude u,e a«�eds a utiga6on erx,a,e dare u�e proceads were rec�iv�by u,e estace. �P►oP�I►1aM1I►-ownsd wNh ths riyM at survivorsMp must be t�sclosed on sct�ule F. ITEM VALUE AT DATE NuMBER DESCRIPTION oF��r� 1 PNC�Bank Checking Account x�ocxxx3335 268.986.00 2 PNC Bank Checking Account xxxxxx3335 accrued interest 0.68 3 ` State Farm Insurance Check for Water Damage to Reai Estate 889.10 4 Pinnacle Land Transfer LLC Refund for Overage charged on sale of house february 27,2013 136.48 5 Stafie Farm Msurance Refund 151.73 6 The Woods at Cedar Run Refund 2.278.31 TOTAL(Also enter on Line 5.Recapitulation) 272.442.30 (If mor�e space is needed,addibona�pages of the same size) Copyright(c)2010 form soflware only The Ladcne�Group.Inc. Form PA-1500 Schedule E(Rev.11-10) Rev-150�EXt(01-10) :pennsylvania SCHEDULE F DEPARTMENTOFREVENUE JOINTLY-OWNED PROPERTY INHERRANCE TAX RETURN RESIDEhft DECEDENT ESTATE OF FILE NUMBER Este ,Martin J. 21-13-0363 If an ass�t was mads Joint witMn one y�ar of the cNcedsnYs dabe of dssM.It must M rsported on sch�l�Q SURVIVING JOINT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT A. Alvena Estep 40 East Keller Street Spouse Mechanicsburg, PA 17055 B. C. JOINTL�(OWNED PROPERTY: DESCRIPTION OF PROPERTY p����TM LETTER DATE q����E OF FINANCUU.lNSTITUTION AND BANK ACCOUNT �D�F VALUE OF ��M FOR.�I MADE �gER OR SIMIIAR IDENTIFYING NIHNBER ATTACH DEED FOR DATE OF DEATH DECD S pECE�rs nrreREST NUMBER ��� JO1� ,���Y���EsTAr�. ALUE OF ASSE ��REST 1 2009 Ford Focus Vehicle Condition Between ` 9.000.00 50.0009ti 4.500.00 . Very Good and Exceilent 2 08/08/2007 PNC Joint Checking Account xxxxxx2523 23.077.00 50.000�6 �1.538.50 3 08/08/2007 PNC Joint Checktng Account xx�cxxx2523 0.09 50.000�6 0.05 Accrued Interest TOTAL(Also enter on Line 6,Recapitulation) 16,038.55 (If more sp�ce ts r�eeded,addidona�pages o�the same size) Copyright(c)2010 form software only The Ladcner Group,Inc. Form PA-1500 Schedule F(Rev.01-10) Rw-�s�o oc;�oe.os� SCHEDULE G :pennsylvania lNTER-VIVOS TRANSFERS AND DEPARTMENT OF REVENUE iNHERiTANCETAXRETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT �STATE OF FILE NUMBER Este ,Martin J. 21-13-0363 This achedule must be oompleted ar►d filed if the answer to eny d questiona 1 tlxaph 4 on page Uxee of the REV 1500 ia yea. :��M �ESCRIPTION OF PROPERTY DATE OF DEATH x oF�cas ��usroN TAXABLE NUMBER ; �����ATTACIi A C�Y OF T�DEED F�REAL ESTn�. VALUE OF ASSET ��E� ����> VALUE 1 Canmonwealth Annuity IRA Death Beneflt,spouse as 40.363.48 40.363.48 ` beneficiary TOTAL(Also enter on Line T,Recapitulation) 40.363.48 (If more spaoe is needed,additional pages of the same size) Copyright(c)2009 form software only The Ladcner Group,Inc. Form PA-1500 Sc�edule G(Rev.08-09) REV-1511 EX+(10-OY) pennsylvania SCHEDULE H DEPARTMENTOF REVENUE FUNERAL EXPENSES AND R�"s��Ec��R" ADMINISTRATIVE COSTS ESTATE OF : FILE NUMBER Este ,Martin J. 21-13-0363 DecedenYs debts must be reported on Schedule 1. ITEM DESCRIPTION AMOUNT A. FUNERAL EXPENSES: See continuation schedule(s)attached 1,468.28 B. ` AQMlN1STRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) ' S#rBet Address , City State Zio Year(s)Commission Paid Waived 2. Attomews Fees� Keystone Elder Law P.C. � 13,615.00 3, Family Exemption: (If decedent's address is not the same as claimanYs,attach explanabon) Claimant Street Address City State Zic Relationshio of Ciaimant to Decedent 4. Probate fees 413.50 5. AccountanYs Fees 6. Tax Retum Preparers Fees 7. Other Administrative Costs TOTAL(Alao enter on Ifne 8,Recapitulation�. 15,496.78 Copyright(cj 2009 form soflware only The Ladcner Group,Inc. Fo�rn PA-1500 Schedule H(Rev.10-09) _ _ _ _ _ _ SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Estep, Martln J. 21-13-0363 ITEM NUMBER DESCRIPTION AMOUNT Funeral E�cc�enses ._ 1 Malpe=zi funeral Home 1.468.28 H A 1,468.28 Copyright(c)2002 farm software ony The Ladcner Group.Inc. Form PA-1500 Schedule H(Rev.6-98) Rw-1512 EX+(l2-08) SGHEDULE i pennsyivania DE�BTS OF DECEDENT, DEPARTMENT OF REVENUE iNHERmANCET,e►,cr�n,RN MORTGAGE LIABILITIES AND LIENS RESIDENT DECEDENT � ESTATE OF FILE NUMBER Este ,Martin J. 21-13-0363 Rsport d�bts fr�rnd by tM dec�nt pior to dsalh that rorn�ined unpaid at!M date ot dtatb,inciucNrq unreimburs�d mMical au�r�ses. ��M VALUE AT DATE NuMBER DESCRIPTION oF��nTM 1 Camp Hill Fire Company No.1 for ambulance Transportation 313.50 2 Manor Care Health Services-Final Health Care BiU 12.00 3 Spartan Pharmacy 84.30 4 Special Event Emergency Medical Services 104.75 TOTAL(Also enter on Line 10,Recapitulation) 514.55 (If more spaoe is needed.addihona�pages of the same sixe) Copyright(c)2008 fonn soflware only The Ladcner Group,Inc. Form PA-1500 Schedule 1(Rev.12-08) REV-1513 EX+(p�.�0) :pennsylvania SCHEDULE .� DEPARTMEN'f OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Este ,Martin J. 21-13-0363 NAME AND ADDRESS OF . ��►TIONSHIP TO g�RE OF ESTATE MOUNT OF ESTATE NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT �ords) ($$$) I TAXABLE DISTRIBUTIONS [include outright spousal ' distributions,and transfers under Sec.9116 a 1.2 1 Alvena EstieP Wife 84,402.03 40 East Kelier Street Mechanjcsburg,PA 17055 2 Linda C.Straub Daughter 115,715.49 40 Eaat Keiler Street Mechanicsburg,PA 17055 3 Janet K.Ulmer Daughter 115,715.49 103 N.Bishop Avenue ClNton Heights,PA 19018 Totai 312,833.01 Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 1500 cover sheet as a riate. NON-TAXABLE DISTRIBUTIONS: II• A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FUR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART il-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHE CopyrigM(c)2010 form soflware ony The Lackner Group,inc. Form PA-1500 Schedule J(Rev.01-10) _ __ _