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HomeMy WebLinkAbout06-23-14 � 1505610143 REV-1500 Ex`°2_„> � OFFICIAL USE ONLY PA Department of Revenue pennsylvania County Code Year File Number Bureau of Individual Taxes �PARTMEHfOFREVENUE PO BOX.280601 INHERITANCE TAX RETURN 21 14 t�'�(� Harrisburg, PA 17128-0601 RESIDENT DECEDENT v t� ENTER DECEDENT INFORMATION BELOW � Social Security Number Date of Death Date of Birth 04 21 2014 05 25 1921 DecedenYs Last Name Suffix DecedenYs First Name MI BENDER ROBERT F (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI BENDER FREDA K Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW � 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) � g Decedent Died Testate � �� qnacheCo aintained a Living Trust � 8. Tot81 Numbef of Safe D@ Sit Boxes (Attach Copy of Will) py of Trust) PD � 9. Litigation Proceeds Received � �p.spousal Povert Credit�(Date of Deatn � 11.Election to tax under Sec.9113(A) between 12-31�31 and -1-95) (AttBCh Schedule O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX tNFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number EDWARD P SEEBER 717 53�., 3280 � �, c= -�= -." r� ' ''� c� � � �"�' r.� REGISTER O�NM�LS USE�LY .7� _ _ {—., L ;•1 _ � , . _. _._ . , , �.7 First Line of Address ' - � N ' "� - w .�� SUITE C400 ` � � �`y � -� - � -�, � , �_�� � _ Second Line of Address ' `�_'. `�� --�- ':�� �, �_� 555 GETTYSBURG PIKE ` _.i 'v ,'-- �� DpCT�FILED !- �' Q City or Post Office State ZIP Code � MECHANICSBURG PA 17055 CorrespondenYs e-mail address: eps(aa�sdacom 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. SIGNATURE OF PERSON RE PONSIBLE FOR FILING RETURN DATE ��,�,��, ,a p, �r,� Thomas S. Bender � ���OI �L� ADDRESS 32 Fieldcrest DrivedVlechanicsbur CPA 17050 SIGNATURE OF PREP ER HER THAN REPRESENTATIVE DATE Edward P Seeber � �� �c� ADDRESS Suite -400❑555 Gettysburg PikedVlechanicsburg�A 17055 Side 1 L 1505610143 1505610143 � � 1505610243 REV-1500 EX DecedenYs Social Security Number DecedenYsName: Ben(�e�� RObe1't F. 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&Notes Receivable(Schedule D)........................................................ 4. 5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)............... 5. 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 51 , 63 6. 33 7. Inter-Vivos Transfers&Miscellaneous I�nq Probate Property (Schedule G) Lf Separate Billing Requested............ 7, g. Total Gross Assets(total Lines 1 through 7)........................................................ 8. 51 63 6. 33 r 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 3, 34 9. 00 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)............................ 10. 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 3,3 4 9 . �� 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 48,287 . 33 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)............................................... �4. 4$ ,2 8 7 . 33 TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 2 4 14 3 . 6 7 15. O . 0 0 (a)(1.2)X.00 � 16. Amount of Line 14 taxable 2 4 , 14 3 . 6 6 16. 1 , 0 8 6. 4 6 at lineal rate X .045 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. 1� 0 8 6. 4 6 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 21-14 Decedent's Complete Address: DECEDENT'S NAME Bender, Robert F. STREET ADDRESS 32 Fieldcrest Drive CITY STATE ZIP Mechanicsburg PA 17050 Tax Payments and Credits: 1. Tax Due(Page 2, Line 19) (1) 1,086.46 2. Credits/Payments A. Prior Payments 1,032.14 B. Discount 54.32 Total Credits(A +B) (2) 1,086.46 3. Interest (3) 4, If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. �q� Check box on Page 2�ine 20 to request a refund 5. If Line 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) Q.OQ Make Check Pa able 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:.................................. ❑ ❑x c. retain a reversionary interest;or............................................................................................................... ❑ ❑X d. receive the promise for life of either payments,benefits or care?............................................................ ❑ Q 2. If death occurred after Dec. 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?....... ❑ �x 4. Did decedent own an individual retirement account,annuity,or other non-probate property which contains a beneficiary designation?.................................................................................................................. ❑ ❑X IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YESdYOU 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)(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 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 decedenYs lineal beneficiaries is 4.5 percent,except as noted in[72 P.S.§9116(a)(1)j. . The tax rate imposed on the net value of transfers to or for the use of the decedenYs 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-1509 EX+�07-10) pennsylvania SCHEDULE F DEPARTMENTOFREVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Bender, Robert F. 21-14 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. Freda K. Bender 32 Fieldcrest Drive Spouse Mechanicsburg, PA 17050 B. Thomas S. Bender 32 Fieldcrest Drivee Son Mechanicsburg, PA 17050 C. JOINTLY OWNED PROPERTY: DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM LETTER DATE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH DECD'S VALUE OF NUMBER FOR JOIN MADE NUMBER OR SIMILAR IDENTIFYING NUMBER.ATTACH DEED FOR VALUE OF ASSE INTEREST DECEDENT'S INTEREST TENANT JOINT JOINTLY-HELD REAL ESTATE. 1 A, B 01/31/2000 Real estate located at 32 Fieldcrest Drive, 154,909.00 33.333% 51,636.33 Silver Spring Township,Cumberland County, PA-owned as joint tenants with right of survivorship with spouse and son-valued per tax assessment*common level ratio/3 (159,700*.97=154,909 TOTAL(Also enter on Line 6, Recapitulation) 51,636.33 (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 F(Rev.01-10) REV-1511 EX+(10-09) pennsylvania SCHEDULE H DEPARTMENTOFREVENUE FUNERAL EXPENSES AND INHERITANCETAXRETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Bender�2obert F. 21-14 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT q, FUNERAL EXPENSES: Myers 8 Buhrig Funeral Home 8� Crematory-additional funeral services not prepaid 1 i�34.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zio Year(s)Commission Paid 2. Attorney°s Fees JSDC Law Offices 1�00.00 3, Family Exemption: (If decedenYs address is not the same as claimanYs,attach explanation) Claimant Street Address City State Zio Relationshio of Claimant to Decedent 4. Probate Fees 5. AccountanYs Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 15.00 See continuation schedule(s)attached TOTAL(Also enter on line 9CRecapitulation) 3G349.00 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 Bender, Robert F. 21-14 ITEM NUMBER DESCRIPTION AMOUNT Other Administrative Costs 1 Register of Wills,Cumberland County-filing fee for Return 15.00 H-B7 15.00 Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-98) REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Bender, Robert F. 21-14 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(Sl RECEIVING PROPERTY DECEDENT (Words) ($$$) I TAXABLE DISTRIBUTIONS [include outright spousal ' distributions,and transfers under Sec.9116 a 1.2 1 Freda K. Bender Spouse 50%of interest in 24,143.67 32 Fieldcrest Drive real estate Mechanicsburg, PA 17050 2 Thomas S. Bender Son 50%of interest in 24,143.66 32 Fieldcrest Drive real estate Mechanicsburg, PA 17050 Total 48,287.33 Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 1500 cover sheet,as a ro 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 II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule J(Rev.01-10)