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Home My WebLink About01-22-14 � 1505610105 REV-1500 EX�02_'1,��,'� OFFICIAL USE ONLY PA Department of Revenue �nnsylvarria Bureau of Individwal Taxes OEPNttMENfOFPEVENUE County Code Year F�le Number PO BOX 28o6oi INHERITANCE TAX RETURN �"f � - -- -�--- � Harrisbur PA 1 128-0601 RESIDENT DECEDENt Q�/( __ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY ��; � ± 06/18/2013 � 12/07/1929 _ ____.._.__ ___-----_.-- ----_- ------- _.-- --____._ -_._ _.___ __ _ _ � _ DecedenYs Last Name Suffix DecedenYs First Name MI ! Halter ' Kathryn ' V (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 � 1.Original Retum Q 2.Supplemental Retum O 3. Remainder Retum(Date of Death Prior to 12-13-82) p 4.Limited Estate O 4a.Future Interest Compromise(date of O 5. Federal Estate Tax Retum Required death after 12-12-82) � 6.Decedent Died Testate O 7.Decedent Maintained a Living Trust 0 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 12-31-91 and 1-1-95) (Attach Schedule� CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMA�N SHOULD BE�ECTE�AO� Name Daytime�le¢tMone Nu�r �T� _�_--- ----- -____._. _--__ --_.._ _ _ . ._ __._.__. ___ __-------- --__ . ___.--- ----_-- __ __._ , , DAVID P. PERKINS, ESQUIRE (717)�2=�5� —�'.�' u� �° � _____ _______-------_- --- _ _ -__ ___--- --__ +�' ' _ __.___ _____ __ __ _�_ _ __ _____-�_ R�IS�Ft�WILC3'�JSE Q�ll� �� - �'C � � ,,,�,� First Line of Address � p � � � � ________.___.____, _._ ,__.----------- -__._--- ___ ___ ____ _____ ____._ _____ ___ ;4 JAMES CIRCLE �' � c.J � � '----_ ___.--------__ __ ___ __ __ _--_ _____ _ _ _ ._ _' ' --� +� Second Line of Address �, � � -� :, ___---_____ . --._. _ ----- ----._ __... ._ _ City o�Post Oftice State ZIP Code DATE FILED ,__�_ ___ _�_ .__ -- . ---_.. ______ �.__�._ , __�_ . .__.____.-- - � ` �� ;SHIPPENSBURG PA ;17257 : Cornespondent's e-mail add�ss:DPPESQ C�GMAIL.COM Under penalties aF perjury,I deGare that I have examined this retum,including accompanying schedules and statements,and to the best af my knowledge and belief, it is ,correct and complete.DeGaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIG A RE OF E N PO SIBLE FOR FILING RETURN TE / �-� DRESS 37 ARLA DR1VE,SHIPPENSBURG, PA 17257 S NATUR �PR�E H R REPRESENTATIVE a� ADDRESS 4 JAMES CIRCLE, SHIPPENSBURG, PA 17257 PLEASE USE ORIGINAL FORM ONLY Side 1 � 1505610105 1505610105 � � 1505610205 REV-1500 EX(FI) Decedent's Social Security Number �ecedent's►vame: HALTER, KATHRYN V. RECAPITULATION 1. Real Estate(Schedule A). ............................................ 1. 152,000.00 2. Stocks and Bonds(Schedule B) ....................................... 2. ; 0.00 � 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) ..... 3. . 0.00 ' 4. Mort a es and Notes Receivable Schedule D 4. ' 0.00 ' 9 9 � )........................... 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E)....... 5. ; 5,953.72 'i 6. Jointly Owned Property(Schedule F) O Separate Biliing Requested ....... 6. ; 0.00 ! ..._. �_,�_.a _ �.,,___ _._.___. _�.._..w. ..,._..�_�.m_.��...__ _: 7. Inter-Vivos Transfers 8�Miscellaneous Non-Probate Property ; (Schedule G) O Separate Billing Requested........ 7. 39,186.83 � ,_,..., ..,�. _, ..,_...� n�.__., �..�.._,.�_.N�_�_�.�..�,....�.��..,.; 8. Total Gross Assets(total Lines 1 through 7)............................. 8. " 197,140.55 � 9. Funeral Expenses and Administrative Costs(Schedule H)................... 9. ' 20,356.93 �. 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)............... 10. `. 2,545•88 ; 11. Total Deductions(total Lines 9 and 10)................................. 11. ' 22,902.81 ; 12. Net Value of Estate(Line 8 minus Line 11).............................. 12. i 174,237.74 '� _�.: ,...__,__ _._.�.. ...,.. .,. __... ._rR� ..�-.�m 13. Charitable and Govemmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J) ........................ 13. 0.00 14. Net Value Subject to Tax(Line 12 minus Line 13) ........................ 14. ; 174,237.74 : TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABIE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 __ _._ --__ _.___ .__ _ ___ �_ __ _ __ ____ __..__ _ --___ __. (a)(1.2)X A_ � 15. 0.00 ; 16. Amount of Line 14 taxable ;.��,._... ..��_�*.�. _..,�_..mF,...... ..s�_FM., _ .._v.,�n.__,...�,_ ,._,.. �u......._�..,..s..�w.s uF _aw..�._�_r._�.�.w_._.�,.�� at Iineal rate X.0 45 16.; 174,237.74 ; _.��_._..�._�smz_.��. ....a�...�.._.�.ti�ti �_.n,� ,.r.c�.�_, �..�r �w��,.� _�.��_�._n� .�.M�_..��..��.._�n.� 17. Amount of Line 14 taxable � at sibling rate X.12 17.�. 0.00 ; 18. Amou nt of Line 14 taxable s��,_�...M..�,_��.__��,�,..�_�_�_�q��._.,..�z ,.�,��_�._��.��.. .x.r....,��m�.�� at collateral rate X.15 �g, 0.00 ; 19. TAX DUE......................................................... 19., 7,84�.70 ; 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT � Side 2 L 1505610205 15056102�5 � REV 1500 EX(FI) Page 3 File Number Deced�nt's Complete Address: DECEDENTS NAME KATHRYN V. HALTER STREET ADpRESS 516 East Orange Street CITY STATE ZIP Shippensburg PA 17257 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 7,840.70 2. Credits/Payments A.Prior Payments 8,000.00 B.Discount 392.04 Totaf Credits(A+B) (2) 8,392.04 3. Interest (3) 0.00 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) 551.34 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. .. ..�. �e� �� `5 ��:�� '�`��X"�� -�� .. �,��,�r . �„- ,�;� �.�� '�� ._m..�,��+P`��,}��,��?��',.�;<;ru��;,M�'`�.,'��'��,i:�,., ��uu��-.x�� 'e,d�:`+,u;��,>.r."��...�,:.�,...,�, a ,?G 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.............................................................................................................................. ❑ � 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 ar security at his or her death?.............. � ❑ 4. Did decedent own an individual retirement acxount,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!T 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 R2 P.S.§9116{a){1.1)(ii�].The st�tute dc�es not exempt a#ransfer to a surviying spouse from tax,and the statutory requirements fa�disdosure of assets and filing a tax retum are still applicable even if the surviving spause is the only beneficiar;. For dates of death on or after July 1,2000: • The tax rate imposed on the net value af transfers from a deceasetl child 21 years�f age or you�g�?��t��t��r��rhP t��r��n�t��r�!rar�?nt, �n adoptive parent or a stepparent of the child is�pQCC�(t��7�p:�.��;�1;1.�11, T�--•- -'- -------!--`�-- --`--' - -r.. _r a_ r n- --- ' m - - - - '•�.-�..!'.rr,. _ �f.�i�:ne�•••.,,,-•f ihn rin.-..-arinnf n I n nri n i�A C. n _ ...,.,�....,..�... :�:;;�;�.,....y....,......,,� =�.- .. . .. . :.. .:.. ..:.,iiJir Vi;;:L w;,;,�u��:�S�i�icaa�2'32�iLia�e��„z.�,�2t'wilt,except as noted in(72 P. 8 T�__ � - .-s • -� - : .-� -- '' - -- - ��. - -- '�� " (1A'd�; A � `-f'� = ::;: =._"- :'; _ �.�:' _ ,�" _,,; .�;�. __-=. ._..-, . _. __ ___ ._ _ _ _ __ -..:_ _....� .....��. .. s. _., .R. J�":F�%\`'�%l..._.....:j _ ..v��v � __ . .� • •.. r.� - _�._a d :; ,-� . - ;, „.J- '_ .:: i s �.yi :�`>. ... _ Ll CI ni IC O n�] , ..�,..- - ^..,,, -!�-•, �_ � - �--_ � -. . _ .^ , __ .�� , -�r,�# �=.y:�t� v i_��z��,� - - - -._ . _._._ --; .... - __ ,_ - =' = -- ----- _.. __ ._, ..,,_ ,-° - ° • _- ,--- - --- � - -; -- - - ---��------ - z .1 ! U'7{�_1_ :.i t REV-1502 EX+(12-12) � pennsylvania SCHEDULE A DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF: FILE NUMBER: HALTER, KATHRYN V. 21-13-0719 All real property owned solely or as a tenant in common must be reported at fair market value.Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller,neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the properly has been sold. �M Indude a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1• Residential real estate known as 516 East Orange Street Shippensburg,PA 17257 152,000.00 located in the Borough of Shippensburg,Cumberland County,Pennsylvania Tax Parcel ID 32-34-2413-175 Assessed value $152,000.00 X 1.0 common level ratio=$152,000.00 T�TAL(Also enter on Line 1,Recapitulation.) � 152,000.00 If more space is needed,use additional sheets of paper of the same size. REV-15o8 EX+(0&12) � pennsylvania SCNEDVLE E DEPARTMENT OF REVENUE � �( &�11�, INHERIfANCE TAX RETURN P��L��Y RESIDENT DECEDEIYT ESTATE OF: F1LE M�: HALTER, KATHRYN V. 21-13-0719 Indude the prooeecis af I"�igadon and the datie tfie prooeecls vuere r�eoeiiv�ed by the esiabe. All prq�'tY jointlY anR�ed witl�right of slaviviorsf�ip mtst be cisdoaed on Sdted�ie F. 1T�1 Vi4t�AT QATE I�JNBER DESCFtIPTION OF DEAIIi 1. Household goods and fumishings-appraisal of personal property attached-Charles H.Martin,Auctioneer 4,351.00 2. Automobile-1996 Ford Escort hatchback 750.00 3.; ,Commonwealth of PA- real estate tax rebate 250.00 4. Comcast-N cable refund 17.92 5. Nationwide Mutual Insurance Co.-insurance premium refunds 584.80 T�TAL(Also er�er on Line 5,Re�pit�.ilation) $ , 5,953.72 If mone spaoe is rteeded,use addtiort�st�eets of paper of the sarr�e si�e. REV-1510 IX+(08-09) � pennsylvania SCHEDULE G DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETl1RN �.7�►. �rR�� ER� i RE.SIDENT DECEDENT esrA�a� Fn.�K�r�et HALTER, KATHRYN V. 21-13-0719 This sd�eckie rru�t be oa�rple6ed arid filed if ti�e a��sv�er fio any af qu�t.ior�s 1 thngh 4 m page ttree oP tt�e RPV�1500 is y�s. � DP902IPRqV�P�BZIY D��TE CF D6QT1-I %�D8".l7S D4715[qV TAXA�E nv�.i.cE�n�a�cf�1r:a�,�ra�a�e-��oe�evr ann I�NEHt n�a�cFlwrs�arpa-i nmPr cfn��r�� ViQLI�E CF�kT DYTBST �a�uae�� UALLE 1. 'Citizens Bank Circle Gold checking acct#6100795926 Kathryn V.Halter 13,388.82 100 0.00 13,388.82 trustee for Dana L.Halter,Jr. 2 Citizens Bank Circle Gold savings acct#6140290864 Kathryn V.Halter 25,798.01 100 0.00 25,798.01 �ustee for Dana L.Halter,Jr. T+m'AL(Also enba-on�ne 7,Rer.apit�ladm) $ 39,186.83 If rrnre spaoe is needecl,u9e addbor�al st�s of papa of the sarre sa� REV-1511 EX+(10-09) � pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE CO�TS RESIDENT DECEDENT ESTATE OF FILE NUMBER HALTER, KATHRYN V. 21-13-0719 D�ent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1' Fogeisanger-Bricker Funerai Home funeral and burial expenses 5,325.90 112 West King Street Shippensburg,PA 17257 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) * Street Address City State ZIP Year(s)Commission Paid: 11,828.44 2. Attomey 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: 363.50 5. Accountant Fees: 0.00 6. Tax Retum Preparer Fees: 0.00 �• Legal Advertising Cumb Law Joumal/Shippensburg News-Chronicle 196.25 8 Charles H.Martin,Auctioneer-Household goods and fumishings appraisal 75.00 s. Cumberland County Recorder of Deeds-deed recording fee 68.00 �o. US Postal Service-ce�ified mail/postage 25.97 ��. Deluxe Check printing 12.50 �2. SEE ATTACHMENT 2,461.37 TOTAL(Also enter on Line 9,Recapitulation) $ 20,356.93 If more space is needed,use additional sheets of paper of the same size. SCHEDULE H -ATTACHMENT FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER HALTER, KATHRYN V. 21-13-0719 12. Fisher's Lawn Service Trim shrubbery& haul debris 196.00 13. Charles Fawks Door replacement-labor& material 430.00 14. Oakville U.M.. Church Funeral meal 100.00 15. Darlene Kling household cleaning 60.00 16. Lori Farner lawn mowing 4 times 80.00 17. Nationwide Insurance Homeowner's Insurance 486.00 18. Sollenberger Messenger Service Automobile license plate disposal 6.00 19. Register of Wills filing fee- Inh Tax return & Final release 40.00 20. Boro of Shippensburg water, sewer,trash 232.26 21. Penelec electricity 831.11 Subtotal--transferred to Schedule H Item 12 $ 2,461.37 REV-1512 EX+(12-12) � pennsylvania SCH EDU LE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INMERITANCE TAX RETURN MORTGAGE LIABILITIES&LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Halter, Kathryn V. 21-13-0719 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unretmbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPIION OF DEATH 1• Century Link-telephone check#3445 cleared after DOD 31.22 2. Oakville United Methodist Church-donation check#3448 cleared after DOD 45.00 3. Jason Heck-Vee trimming check#3449 cleared after DOD 400.00 4 Boro of Shbg Tax Collector-Real estate taxes 2013-2Q14 1,397.83 5 Penelec-electricity 509.01 6 Century Link-telephone final bill 31.07 7. Boro of Shbg-water,sewer,trash 131.75 TOTAL(Also enter on Line 10,Recapitulation) $ 2,545-88 If more space is needed,insert additional sheets of the same size. REV-1513 IX+(01-10) � pennsylvania SCHEDULE � DEPARTMENT OF REVENUE gENEFICIARIES INHERTfMICE TAX RETUF�IV RESIDEIYT DECEDEIYT ES�/�'�E� F�E K�� Halter, Kathryn V. 21-13-0719 R6.RTIq�14�P TO D��B�I� ANC�M Qt 9i�E I��t NiWE MD ADDF�S CF PHZ9Q�5�f�IIVING PF�OP6�lY Do Not L�St 7ha�ee(s) �eSTATE I TAKAB_E L�SiRt�lTIp�6[Indude atri�t spa.sal cistribuborts axJ trai�ers�nda° Sec.9116(a)(1.2).] 1• Dana L.Halter,Jr. Son 100% 37 Car1a Drive Shippensburg,PA 17257 avrHtoa.�a�ro�av15�o�srr�ons Si-�rrv�ec�oiv�n�es 15-n-�ax�is aF�isoo aa�s�r;�S�E II fV01w17N44B1F D�.STRZ�JTIC�6 A 9aQ15AL�Sl��1Tip�6 U�D9t SECRqV 9113 F�Z W-Ha-I AN H.�.TIQV TO TAX LS I�K7f TAI�V: 1. B� �-�TP�F AI�D�D�IB�M�6�tTAL CXSiRiBllIC�6: 1. �rvrl4�oF P�tT II-evrazTVt�niawTaw�o�sr�[eurtoKS av��soo ao�et s�-�r. $ 0 If rrae�aoe is rieedect,tee addtia�el s��s of paper of the sarre sae. REV 1500 EX(FI) Page 3 File Number Decedent's Complete Address: DECEDENTS NAME KATHRYN V. HALTER STREET ADDRESS 516 East Orange Street CITY STATE ZIP Shippensburg PA 17257 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 7,840.70 2. Credits/Payments A.Prior Payments 8,000.00 B.Discount 392.04 Total Credits(A+B) (2) 8,392.04 3. Interest (3) 0.00 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) 551.34 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. �� - �; � ,�� -��.� �� `��`��,�� , .. . . .. . ... . .. ... b,z�fi.r,:,�.;u�e,�s- �;e��s�..N.,��?�'�'��3'�«.��+�.��"��;.w��'�,,s�`�S�.�s �.��?�'�� .�. k . . , . ,. . . . ._- PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X"IN THE APPROPRIATE BLOCKS 1. Did decedent make a Vansfer 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.............................................................................................................................. ❑ � 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�eceiving adequate consideration?.............................................................................................................. ❑ � 3. Did decedent own an"in Vust 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 peroent(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 disdosure of assets and filing a tax retum are still applicable even if the suroiving 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 benefiaaries 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.