HomeMy WebLinkAbout03-08-05
REY-I500 EX + (6-00)
COMM.ONWEAL TH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128..{)601
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
ILGENFRITZ SYBILLA
DATE OF DEATH (MM-DD-Year)
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REV-1500
INHERITANCE TAX RETURN FILE NUMBER
RESIDENT DECEDENT
OFFICiAl USE ONLY
2 1 -0 5 0 1 1 1
""COtiNTYCOOE ---:;'EAA- - - NuMiiER- -
SOCIAL SECURITY NUMBER
DATE OF BIRTH (MM-DD-Year)
5 6 8 - 4 6 - 1 068
THIS RETURN MUST BE ALED IN DUPUCATE WITH THE
REGISTER OF WILLS
08/22/2004 10/05/1908
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
IXI 1. Original Return
D 4. Limited Estate
IXI 6. Decedent Died Testate (Mach copy of Will)
D 9. Litigation Proceeds Received
SOCIAL SECURITY NUMBER
o 2. Supplemental Return
o 4a. Future Interest Compromise (date of death after 12-12-82)
o 7. Decedent Maintained a Living Trust (AnachcopyofTruSl)
o 10. Spousal Poverty Credit (dele of death between 12-31-91 and 1-1-95)
o 3. Remainder Return (date of death prior to 12-13-82)
o 5. Federal Estate Tax Return Required
_ 8. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113(A) (Attach Sch 0)
'i11IIS SeCnONMtJSlfBE:CQMPLETErY..fALtr'CORRESPONDENCi! ANDCONF'DENnAl;i."TA)C:"NFORMAtlQJII SHOUL.D^SE.D1REOTED\:TO:Y". ."
NAME COMPLETE MAILING ADDRESS
HAROLD S. IRWIN III 64 SOUTH PITT STREET
FIRM NAME (If Applicable)
IRWIN LAW OFFICE CARLISLE PA 17013
TELEPHONE NUMBER
717-243-6090
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1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Joinijy Owned Property (Schedule F) (6)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
...
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0.00
0.00
0.00
0.00
1,331.50
OFF/9'A,L USE ONLY,
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0.00
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0.00
(8)
1,331.50
492.00
0.00
(11)
(12)
(13)
492.00
839.50
0.00
14. Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
(14)
839.50
0.00 X _(15) 0.00
839.50 X .045 (16) 37.78
0.00 X .12 (17) 0.00
0.00 X .15 (18) 0.00
(19) 37.78
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
20. D
,'!If' .,~::jJ\1;i};>.4i, '. ). :> BE SURE 't01ANSWERALlQUESTIONS ON REVERSESIDE,ANDiRECHECI(fMATH< <,<>
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
Decedent s ompl ete ress:
STREET ADDRESS
SARAH TOOD HOME
1000 WEST SOUTH STREET
CITY I STATE I ZIP
CARLISLE PA 17013
"C Add
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
(1 )
37.78
3. InteresVPenalty if applicable
D. Interest
E. Penalty
Total Credits (A + 8 + C)
(2)
0.00
TotallnteresVPenalty ( D + E) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 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)
A. Enter the interest on the tax due. (5A)
8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58)
Make Check Payable to: REGISTER OF WILLS, AGENT
0.00
0.00
37.78
37.78
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 ot the property transterred; ........................................................................... 0 00
b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 00
c. retain a reversionary interest; or ...................................................................................................... 0 00
d. receive the promise for life of either payments, benefits or care? ............................................................. 0 00
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration?........... ................................. ........... ....................................... 0 00
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ................. 0 00
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ....................................................................................................... 0 00
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
DATE
2V 2.+2005
For dates ot death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. ~9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [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 retum 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 twenty-one years ot 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% [72 P.S. ~9116(a)(1.2)J. '
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. ~9116(1.2) [72 P.S. ~9116(a)(1)J.
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [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-1502 EX + (6-98)
'*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
ILGENFRITZ. SYBILLA 21 05
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 Drooertv which Is lointlv-owned with rl!lht of survivorship must be disclosed on Schedule F.
SCHEDULE A
REAL ESTATE
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
NONE
0.00
TOTAL (Also enter on line 1, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
0.00
REV-1503 EX + (6-98)
.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF
ILGENFRITZ. SYBILLA
FILE NUMBER
21 05
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
NONE
0.00
TOTAL (Also enter on line 2, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
0.00
REV-1504 EX + (6-98)
.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE C
CLOSELY-HELD CORPORATION,
PARTNERSHIP OR
SOLE-PROPRIETORSHIP
ESTATE OF
ILGENFRITZ. SYBILLA
FILE NUMBER
21 05
Schedule C-1 or C-2 (including all supporting information) must be attached for each closely-held corporation/partnership interest of the decedent, other than a
sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
NONE
0.00
TOTAL (Also enter on line 3, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
0.00
REV-1507 EX + (6-98)
'*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE D
MORTGAGES & NOTES
RECEIVABLE
ESTATE OF
ILGENFRITZ. SYBILLA
FILE NUMBER
21 05
All property jolntly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
NONE
0,00
TOTAL (Also enter on line 4, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
0.00
REV-1508 EX + (6-98)
.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
ILGENFRITZ. SYBILLA
FILE NUMBER
21 05
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,
0111
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
1,331.50
CITIZENS BANK
Checking Account No. 610076 - 451 - 6
Value based on bank letter attached as Exhibit "B"
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
1.331.50
R EV-1509 EX + (6-98)
.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF
ILGENFRITZ. SYBILLA
FILE NUMBER
21
05
If an asset was made joint within one year of the decedent's date of death, It must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME
ADDRESS
RELATIONSHIP TO DECEDENT
A_
B
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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 DECO'S VALUE OF
NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTL V-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST
1. A. NONE 0.00 0.00
TOTAL (Also enter on line 6, Recapitulation) $ 0.00
(If more space is needed, insert additional sheets of the same size)
REV-1510 EX + (6-98)
.
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
ILGENFRITZ. SYBILLA
FILE NUMBER
21 05
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPERTY
ITEM INCLUDE THE NAME OF THE TRANSFEREE. THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE
NUMBER THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST VALUE
(IF APPUCABLEj
1. NONE 0.00 0.00
TOTAL (Also enter on line 7 Recapitulation) $ 0.00
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX + (12-99)
.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
ILGENFRITZ. SYBILLA
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
Debts of decedent must be reported on Schedule I.
FILE NUMBER
21
05
0111
ITEM
NUMBER . DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1.
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address
City State Zip
Year(s) Commission Paid:
2. Attorney Fees IRWIN LAW OFFICE 400.00
3. Family Exemption: (If decedenfs address is not the same as claimanfs, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees REGISTER OF WILLS 62.00
5. Accountanfs Fees
6. Tax Return Preparer's Fees
7. REGISTER OF WILLS - File Inventory and Appraisement 30.00
TOTAL (Also enter on line 9, Recapitulation) $ 492.00
(If more space is needed, insert additional sheets of the same size)
R EV-1512 EX + (6-98)
'*
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
ILGENFRITZ. SYBILLA
FILE NUMBER
21 05
Include unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION
1. NONE
VALUE AT DATE
OF DEATH
0.00
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
0.00
""v-"" "'. ',* _
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE J
BENEFICIARIES
FILE NUMBER
II r,ENFF IT7 SYBILLA 21 Ofi
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
1. TAXABLE DISTRIBUTIONS [include outri~ht spousal distributions, and transfers under
Sec. 9116 (a (1.2)]
1. D. JEANNE SMITH Lineal
66 Ashburg Drive, Apartment 107 100% RESIDUE
Mechanicsburg, PA 17050
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT BEING MADE
1. NONE 0.00
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1. NONE 0.00
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0.00
(If more space is needed, insert additional sheets of the same size)
LAST WILL AND TESTAMENT
I, SYBILLA ILGENFRITZ, of 7043 Carlisle Pike, Lot 315, Carlisle, Cumberland
County, Pennsylvania, 17013, do hereby make, publish and declare this to be my last
will and testament, hereby revoking all wills heretofore made by me.
1. I direct my personal representative to pay all of my debts, funeral and
administrative expenses as soon as convenient after my decease. I direct that all
inheritance taxes imposed or payable by reason of my death and interest and penalties
thereon with respect to all property, whether or not such property passes under this
Will, shall be paid by my personal representative out of my estate.
2. I authorize and empower my personal representative to sell any realty
and/or personalty owned by me at my death and not specifically devised or bequeathed
herein, at public or private sale or sales and to give good and sufficient deeds and/or
bills of sale therefor, in fee simple, as I could do if living. My representative is
authorized and empowered to engage in any business in which I may be engaged at
my death, for such period of time after my death as seems expedient to said
representative.
3. give, devise and bequeath all of my estate of whatever nature and
wherever situate to my daughter, D. Jeanne Smith, or if she is deceased, then to my
granddaughter, Joni J.. Hughes.
4. I nominate and appoint D. Jeanne Smith to be the personal representative
of my estate, to serve without bond. If D. Jeanne Smith cannot or does not serve, then
I appoint Joni J. Hughes to be the substitute personal representative, also without
bond.
5. I suggest that my personal representative retain the services of Harold S.
Irwin, III, Carlisle, Pennsylvania in the settlement of my estate.
'{"1-
IN WITNESS WHEREOF, I have hereunto set my hand and seal this I J day
of June, 1999.
itI~ ~AL)
SYBI LA ILGENFRITZ
Signed, sealed, published and declared by the above-named person as and for
a last will and testament, in our presence, who at said person's request, in said
person's presence and in the presence of each other have hereunto set our names as
subscribing witnesses.
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ACKNOWLEDGMENT AND AFFIDA VIT
WE, SYBILLA ILGENFRITZ, CAROL S. RUSS and HEATHER A. BARBOUR,
the testatrix and witnesses respectively, whose names are signed to the foregoing
instrument, being first duly sworn, do hereby declare to the undersigned authority that
the testatrix signed and executed the instrument as her last will and that she had
signed willingly, and that she executed it as her free and voluntary act for the purpose
herein expressed, and that each of the witnesses, in the presence and hearing of the
testatrix, signed the will as a witness and that to the best of their knowledge the
testatrix was, at that time, eighteen years of age or older, of sound mind and under no
constraint or undue influence.
tJk~~
&LLA ILGENFRIT:Z
-P~ le.wd
CAROL S. RUSS
<rd4>t/~
HEATHER A. BARBOUR
COMMONWEALTH OF PENNSYLVANIA
:ss:
COUNTY OF CUMBERLAND
Subscribed, sworn to and acknowledged before me by SYBILLA ILGENFRITZ,
the testatrix herein, and subscribed and sworn to before me by CAROL S. RUSS and
HEATHER A. BARBOUR, witnesses, this day of June, 1999.
Notarial Seal
Harold S. Irwin III, Notary Public
Carlisle Boro, Cumberland County
My Commission!:~)~';:::_~. 2002 .
Member, Pennsyl'!:;"" ,',S',Jcla[lOn ot Notanes
Checking Account
Statement
1-888-910-4100
o OF 1
Call Citizens' PhoneBank anytime for account information,
current rates and answers to your questions.
Beginning December 25, 2004
through January 27, 2005
US002 BR291
SYBILLA ILGENFRITZ
66 ASHBURG DR
APT 107
MECHANICSBURG PA 17050
Checking
SUMMARY
Balance Calculation
SYBILLA ILGENFRITZ
Combined Checking
610076-451-6
Previous Balance
Checks
Withdrawals
Deposits & Additions
Current Balance
1,331.50
.00 -
.00 -
.00 +
1,331.50 =
Previous Balance
TRANSACTION DETAILS
1,331.50
No activity this statement period
o
Current Balance
1,331. 50