HomeMy WebLinkAbout04-09-14 1505610143
EX ♦. f
REV-1500 T OFFICIAL USE ONLY
PA Department of Revenue Pennsylvania County code Year File Number
Bureau of Individual Taxes stwerrxseroressese
PO BOX.280601 INHERITANCE TAX RETURN 21 13 0823
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
07 09 2013 05 08 1929
Decedent's Last Name Suffix Decedent's First Name MI
ESTEP ALVENA
M
(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
X❑ 1. Original Return ❑ 2. Supplemental Return ❑ 3, Remainder Return(Date of Death
Prior to 12-13-82)
❑ 4. Limited Estate ❑ 4a. Future Interest Compromise '❑ 5. Federal Estate Tax Return Required
(date of death after 12-12-82)
a B Decedent Died Testate ❑ 7 Decede❑❑t Maintainetl a Living Trust B. Total Number of Safe De
(Attach Copy of Will) (Attach l:opy of Trust) posit Boxes
❑ 9. Litigation Proceeds Received ❑ 10.Spousal Ppvent Credit/Date of Death 11.Election to tax under Sec.9113 A
between 11-31-1 and i<-1-95) ❑ (Attach Schedule O) ( )
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
JESSICA FISHER GREENE ESQ 717 697 '3223 !
ry
REGISTER W WILLS USE BNLY,n m
n 1
First Line of Address r*1 = c*> :,-a c'n : '
70 r-
555 GETTYSBURG PIKE M co M rn
Second Line of Address O
n O
O l
STE C100 O c Z
City or Post Office ATOILED CD r`
State ZIP Code
MECHANICSBURG PA 17055 CO '*i
t
Correspondent's e-mail address: Jessica(rDkeystoneelderlaw.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.
AIGNATYRE OF PERSON RES ONSIB F R FILING RETURN DATE
��, Linda C.Straub LJ 17' y
ADDRESS
40 E. Keller Street, Mechanicsburg PA 17055
SIGNATURE REP
EPARRERR OTHER THAN RRWENTATIVE DAT
71 � !! c 1A" DAk" Jessica Fisher Greene Esq. '-(1-71) �y
ADDRESS
S —r-�-
555 Gettysburg Pike , Mechanicsburg, PA
I- Side 1
1505610143 1505610143
1505610243
REV-1500 EX
Decedent's Social Security Number
Deo m's Name; Estep, Alvena M.
RECAPITULATION
1. Real Estate(Schedule A)....................................................................................... 1.
2. Stocks and Bonds(Schedule B)............................................................................. 2.
3. Closely Held Corporation,Partnership or Sale-Proprietorship(Schedule C)......... 3.
4. Mortgages&Notes Receivable(Schedule D)........................................................ 4.
5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)............... 5. 82 , 846 . 79
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6.
7. Inter-Vivos Transfers&Miscellaneous I(oq-Probate Property
(Schedule G) u Separate Billing Requested............ 7.
8. Total Gross Assets(total Lines 1 through 7)........................................................ 8. 82 , 846 . 79
9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 8,350 . 54
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 3 , 785 . 0 9
11. Total Deductions(total Lines 9 and 10)................................................................ 11. 12 , 135 . 63
12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 70, 711 . 16
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. 70, 711 . 16
TAX COMPUTATION-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.00 15. 0 . 00
16. Amount of Line 14 taxable 70 711 . 16 16. 3
at lineal rate X .045 . 3 , 182 . 00
17. Amount of Line 14 taxable
at sibling rate X.12 0 . 00 17. 0 . 00
18. Amount of Line 14 taxable
at collateral rate X.15 0 . 00 18. 0 . 00
19. TAX DUE.....................................................................................................:.......... 19. 3, 182 . 00
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
L 1505610243 1505610243 J
REV-1500 EX Page 3 File Number 21-13-0823
Decedent's Complete Address:
DECEDENT'S NAME
Estep,Alvena M.
STREETADDRESS -
940 Walnut Bottom Road
CITY STATE ZIP
PA 17015
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) {t) 3,182.00
2. Credits/Payments
A. Prior Payments 1,865.60
B. Discount 98.19
Total Credits(A +B) (2) 1,963.79
3: Interest (3)
4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4)
Check box on Page 2,Line 20 to request a refund --
5. If Line t +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. _ (5) 1,218.21
Make Check Parable 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;._...........................__................. ❑ Q
b. retain the right to designate who shall use the property transferred or its income;._____.................- ❑
c. retain a reversionary interest;or.............. ......................... ....._........................_........-..........-........... ❑ x
d. receive the promise for life of either payments,benefits or care?........................................._................. 1:1
g
2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?............_................................____----.................................................... ❑ EO
1 Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?_... ❑ ❑x
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 January 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)(n)1. 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)1.
• 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)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)1. A sibling is defined,
under Section 9102,as an individual who has at least one parent in oommon with the decedent,whether by blood or adoption.
Rev-1509 EX.(11.10)
SCHEDULE E
pennsylvania CASH, BANK DEPOSITS
DEPARTMENT OF REVENUE , O pp
s MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF
Estep Alvena M FILE NUMBER
21-13-0823
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property Jolntlyowned with the right of survivorship must be disclosed on schedule F.
ITEM
NUMBER DESCRIPTION VALUE AT DATE
1 PNC Checking OF DEATH
22,454.32
2 Ford Focus automobile sold price
9,000.00
3 Commonwealth Annuity
11,003.45
4 Commonwealth Annuity inherited IRA paid to estate
40,389.02
TOTAL(Also enter on Line 5, Recapitulation) 82,846.79
(If more space is needed,additional pages of the same size)
Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule E(Rev. 11-10)
REV-1611 EX+(10-09)
Pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
REINHERITANCE TAX RETURN
SIDENT DECEDENT ADMINISTRATIVE COSTS
ESTATE OF
_ Estep Alvena M FILE NUMBER
21-13-0823
Decedent's debts must be reported on Schedule 1.
ITEM
N E DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
See continuation schedule(s) attached 936.89
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
city State _
Zio
Year(s)Commission Paid Waived
2. Attorney's Fees Keystone Elder Law P.C. 4,842.00
3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation)
Claimant
Street Address
City State
Zio
Relationship of Claimant to Decedent
4. Probate Fees
See continuation schedule(s)attached 313.50
5. Accountant's Fees
6. Tax Return Preparer's Fees
See continuation schedule(s)attached 2,240.00
7. Other Administrative Costs
See continuation schedules)attached 18:15
TOTAL(Also enter on line 9, Recapitulation) 8,350.54
Copyright(c)2009 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H(Rev. 10-09)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Estep,Alvena M.
21-13-0823
ITEM
NUMBER DESCRIPTION AMOUNT
Funeral Expenses
1 Malpezzi Funeral Home,Funeral Bill 936.89
H-A 936.89
Probate Fees
2 Register of Wills Additional Probate Fee 150.00
3 Register of Wills Probate 163.50
H-B4 313.50
Tax Return Preoarer Fees
4 Robert J.Harpster,Income Tax Preparation for 2012 income taxes 185.00
5 Robert J.Harpster,Income Tax Preparation for 2013 Personal income tax returns and 2013 1,230.00
fiduciary income tax returns(All Final Returns)
6 Robert J.Harpster,Income Tax Preparer,worked on annuity recovery issues for Estate 825.00
H-B6 2,240.00
Other Administrative Costs
7 Bank Check Printing Fee 18.15
H-B7 18.15
Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1600 Schedule H(Rev.6-98)
Rev-0612 EXi(12Ae)
SCHEDULE 1
pennsylvania DEBTS OF DECEDENT,
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN MORTGAGE LIABILITIES AND LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Estop,Alvena M. 1 21-13-0823
Report debts Incurred by the decedent Pdpr to death that mmalned unpaid at the date of death,Including unmlmbumed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Heartland Pharmacy Final Prescription Bill 107.28
2 Manor Care Health Services Final Medical Bill 3,454.00
3 State Farm Car Insurance Paid until December 2013 223.81
TOTAL(Also enter on Line 10,Recapitulation) 3,785.09
(If more space is needed,additional pages of the same size)
Copyright(c)2008 form software only The Lackner Group,Inc. Form PA-1500 Schedule I(Rev. 12-08)
REV4613 EX.(0140)
pennsylvania SCHEDULE J
DEPARTMENT Of REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Este p,Alvena M. 21-13-0823
NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE MOUNT OF ESTATE
NUMBER PERSON(5)RECEIVING PROPERTY DECEDENT (Words) {558}
TAXABLE DISTRIBUTIONS [include outright spousal
distributions,and transfers
under Sec.91 16 a 1.2
1 Linda C.Straub Daughter 35,355.58
40 East Keller Street
Mechanicsburg, PA 17055
2 Janet K.Ulmer Daughter 35,355.58
103 N Bishop Avenue
Clifton Heights, PA 19018
I
Total 70,711.18
Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as approo riate.
NON-TAXABLE DISTRIBUTIONS:
II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART It-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE
Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule J(Rev.01.10)