HomeMy WebLinkAbout12-20-13 1505610140
REV-1500 EX (02-11)(FI)
OFFICIAL USE ONLY
PA Department of Revenue County Code Year File Number
Bureau of Individual Taxes INHERITANCE TAX RETURN
PO BOX 280601 2 1 1 3 0 4 0 7
Harrisburg,PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
0 3 2 2 2 0 1 3 0 7 1 7 1 9 3 5
Decedent's Last Name Suffix Decedent's First Name MI
R U N K L E A U D R E Y L
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
O 1.Original Return n 2.Supplemental Return 3.Remainder Return(Date of Death
Prior to 12-13-82)
E 4.Limited Estate ❑ 4a. Future Interest Compromise(date of 0 5. Federal Estate Tax Return Required
death after 12-12-82)
OX 6.Decedent Died Testate 7. Decedent Maintained a Living Trust 8.Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust.)
9.Litigation Proceeds Received 10.Spousal Poverty Credit(Date of Death ❑ 11.Election to Tax under Sec.9113(A)
Between 12-31-91 and 1-1-95) (Attach Schedule O)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION Stc1-_4JLD BE DIRECTED T0:
Name Daytin>CTelleephone N❑Wber � m
M U R R E L W A L T E R S I I I E S Q 7 ]�7za 6 9 � 4'_'E�5 0
MMTErOF WILYVS USE=ONLIV
First Line of Address n
E `Yl
5 4 W M A I N S T R E E T I—• "'° `�'
t"'- rvt
Second Line of Address _{ � U) C)
co 'T1
City or Post Office State ZIP Code DATE FILED
M E C H A N I C S BU R G P A 17 0 5 5
Correspondent's e-mail address: murrel@waltersgalloway.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.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGN J E O�F PE ON REaS` LE F(j/Z/51LING RETURN DATE
AD9AESS
JACK R . RUNKL , 1 EDGEWOOD DR MECHANICSBURG PA 17055
SIGNATURE PR THAN REPRESENTATIVE ATE Y
ADDRESS
.MURREL R WALTERS, III, 54 E . MAIN ST MECHANICSBURG PA 17055
PLEASE USE ORIGINAL FORM ONLY
Side 1
L 1505610140 1505610140 J
1505610240
REV-1500 EX(FI) Decedent's Social Security Number
Decedent's Name: A U D R E Y L - R U N K L E
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 and Notes Receivable(Schedule D) . . . . . . . . . . . .. . ...... . . . .. . 4.
5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E). . . . . .. 5. 2 7 7 7 8 . 5 1
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . . . . . . . 6. 9 2 3 . 1 8
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) ❑ Separate Billing Requested . . . .. . . 7. 1 6 8 3 1 7 . 9 7
8. Total Gross Assets(total Lines 1 through 7) ... . . . . . . .. . . . . . . . . ..... ... 8. 1 9 7 0 1 9 . 6 6
9. Funeral Expenses and Administrative Costs(Schedule H) . . .. . . . ... ... .. ... 9. 9 9 3 _1 . 5 0
10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule 1) ....... . . . . .. 10. 1 0 1 . 0 0
11. Total Deductions(total Lines 9 and 10) . . .. . . . .... ..... ...... . .. . . . ... 11. 1 0 0 3 2 . 5 0
12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . ... . . . .. . . . . .. . . . .. . 12. 1 8 6 9 8 7 . 1 6
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. 1 8 6 9 8 7 . 1 6
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 _ 0 . 0 0 15. 0 . 0 0
16. Amount of Line 14 taxable
at lineal rate X.045 1 8 6 9 8 7 . 1 6 16. 8 4 1 4 . 4 2
17. Amount of Line 14 taxable
at sibling 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 .. . .... . . .... . .. . . . ... . . . . . . . . . .. . . .. . .. . .... . .. . . . . . . 19. 8 4 1 4 - 4 2
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑
Side 2
1505610240 1505610240 J
REV-1500 EX(FI) Page 3 File Number
Decedent's Complete Address: 21 13 0407
DECEDENT'S NAME
AUDREY L. RUNKLE
STREET ADDRESS
2100 BENT CREEK BOULEVARD
CITY STATE ZIP
MECHANICSBURG I PA 117050
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 8,414.42
2. Credits/Payments
A.Prior Payments 8,368.45
B.Discount 418.42
Total Credits(A+B) (2) 8,786.87
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) 372.45
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 ...................................................................... ❑ ❑X
b. retain the right to designate who shall use the property transferred or its income ............................... ❑ ❑X
c. retain a reversionary interest ..................................................................................................... El d. receive the promise for life of either payments,benefits or care? ....................................................... ❑ 1K
2. If death occurred after December 12,1982,did decedent transfer property within one year of death
without receiving adequate consideration? ....................................................................................... ❑ ❑X
3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death? ......... ❑ FE
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
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 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)].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-1508 EX+(08-12)
pennsylvania SCHEDULE E
DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC.
INHERITANCE TAX RETURN
RESIDENT DECEDENT PERSONAL PROPERTY
ESTATE OF: FILE NUMBER:
AUDREY L. RUNKLE 21 13 0407
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.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. MEMBERS 1ST FEDERAL CREDIT UNION 2,300.09
CHECKING
2. MEMBERS 1 ST FEDERAL CREDIT UNION 1,618.63
SAVINGS
3. MEMBERS 1ST FEDERAL CREDIT UNION 20,609.10
SAVINGS
4. WADDELL &REED 3,250.69
TOTAL(Also enter on Line 5,Recapitulation) $ 27 778.51
If more space is needed,use additional sheets of paper of the same size.
REV-1509 EX+(0 1-10)
pennsylvania SCHEDULE F
DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
AUDREY L. RUNKLE 21 13 0407
If an asset was made jointly owned within one year of the decedent's date of death,it must be reported on Schedule G.
SURVIVING JOINT TENANT(S)NAME(S) ADDRESS RELATIONSHIP TO DECEDENT
A.JACK R. RUNKLE,JR. 1 EDGEWOOD DRIVE SON
MECHANICSBURG, PA 17055
B.
C.
JOINTLY-OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECEDENT'S VALUE OF
NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST
1. A. 2/17/09 MEMBERS 1ST FEDERAL CREDIT UNION 5.00 50. 2.50
REGULAR SAVINGS ACCOUNT
2. A. 2/17/09 MEMBERS 1ST FEDERAL CREDIT UNION 1,841.36 50. 920.68
CHECKING ACCOUNT
TOTAL(Also enter on Line 6,Recapitulation) $ 923.18
If more space is needed,use additional sheets of paper of the same size.
REV-1511 EX+(10-09)
pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
AUDREY L. RUNKLE 21 13 0407
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. MALPEZZI FUNERAL HOME, MECHANICSBURG 5,900.00
2. FUNERAL LUNCHEON 250.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
1•
Name(s)of Personal Representative(s) JACK R. RUNKLE,JR.
Street Address 1 EDGEWOOD DRIVE
City MECHANICSBURG State PA ZIP 17055
Year(s)Commission Paid: (RENOUNCED)
2. Attorney Fees: MURREL R.WALTERS, 111 3,400.00
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: CUMBERLAND COUNTY REGISTER OF WILLS 353.50
5 Accountant Fees:
6. Tax Return Preparer Fees:
7. TEXAS VITAL RECORDS-DEATH CERTIFICATE FOR STEVEN D.RUNKLE 28.00
TOTAL(Also enter on Line 9,Recapitulation) $ 9,931.50
If more space is needed,use additional sheets of paper of the same size.
REV-1512 EX+(12-12)
pennsylvania SCHEDULE I
DEPARTMENT OF REVENUE DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES& LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
AUDREY L. RUNKLE 21 13 0407
Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. BRIDGES AT BENT CREEK 101.00
RESIDENTIAL CARE
TOTAL(Also enter on Line 10,Recapitulation) $ 101.00
If more space is needed,insert additional sheets of the same size.
REV-1510 EX+(08-09)
pennsylvania SCHEDULE G
DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND
INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
AUDREY L. RUNKLE 21 13 0407
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.
DESCRIPTION OF PROPERTY
ITEM INCLUDE THE NAME OF THE TRANSFEREE,THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH %OFDECD'S EXCLUSION TAXABLE
NUMBER THE DATE OF TRANSFER.ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE
1. WADDELL& REED 168,317.97 100.00 168,317.97
IRA
JACK R. RUNKLE,JR. -SON
TRANSFERRED- UPON DEATH
TOTAL (Also enter on Line 7,Recapitulation) $ 168 317.97
If more space is needed,use additional sheets of paper of the same size.
REV-1513 EX+(01-10)
pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
AUDREY L. RUNKLE 21 13 0407
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 distributions and transfers under
Sec.9116(a)(1.2).]
1. JACK R. RUNKLE,JR. Lineal
1 EDGEWOOD DRIVE
MECHANICSBURG, PA 17055
I
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.
I
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $
If more space is needed,use additional sheets of paper of the same size.
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LAST WILL AND TESTAMENT r I-,
I, AUDREY L. RUNKLE, a resident of Cumberl-ah&
Pennsylvania, being of sound and disposing mind, memory anccl" Ca
-c -n
Sri
understanding, do make, publish and declare this to be my LAST WILL
and TESTAMENT, hereby revoking any and all Wills and Codicils
previously made by me.
I
I direct that all my just debts and funeral expenses shall be
paid from my residuary estate as soon as practicable after my
decease.
II
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 a part of the expense of
the administration of my estate.
III
I give, devise and bequeath all my property, whether 'real or
personal, wherever situate, including any property over which I may
have a power of appointment to my son, JACK R. RUNKLE, JR. , per
stirpes.
IV
I nominate, constitute and appoint my son, JACK R. RUNKLE,
JR. , as Executor of this LAST WILL, to serve without bond.
IN WITNESS WHEREOF, I, AUDREY L. RUNKLE, have set my hand to
this LAST WILL this ,�J day of v Un1e , 1993.
AUDREY L. K
Signed, sealed, published and declared by the above-named
AUDREY L. RUNKLE, as and for her Last Will and Testament, in the
presence of us, who, at her request and in her presence, and in the
presence of each other, have hereunto subscribed our names as
witnesses. ' /
ACKNOWLEDGEMENT
COMMONWEALTH OF PENNSYLVANIA
ss.
COUNTY OF CUMBERLAND
I, AUDREY L. RUNKLE, Testatrix, 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; that I signed it as my free and
voluntary act for the purposes therein expressed.
AUDREY L. U LE
Sworn or affirmed to and acknowledged before me by AUDREY L.
RUNKLE, Testatrix, this 3rd day of :7u,ye , 1993.
Notary Public
NoiaAal Seel
Diana M,Snit h,Notary Public
Macha�b�rg 5om�Cumberland County
My Commis.1m Expires June 22,1996
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
ss.
COUNTY OF CUMBERLAND
We, 177UIEP-EL -8, WALrus, aZ: and /71RR1 kct.c_ -R u HKGSk�)l
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 Testatrix sign and execute the
instrument as her LAST WILL; that she signed willingly and that she
executed it as her free and voluntary act for the purposes therein
expressed; that each of us in the hearing and sight of the
Testatrix signed the Will as witnesses; and that to the best If our
knowledge, the Testatrix was at the time 19 years of age r m e,
of sound mind and under no constraint o d i� 1 e c .
J'1 d
Sworn or affirmed to and acknowledged before me
this 3 day of �Tu ti 1993.
Notary Public
Notarial Seal
Diane M.3m1th,Notary Public
Mecharksburg&eo,Cumberland County
My Commis3ion Expires June 22,1 0-0-6