HomeMy WebLinkAbout06-10-14 (2) 1505610105
•�1 REV-1500Exfa=-t„IFt,4.�r
PA Department of Revenue pennssylvanie OFFICIAL USE ONLY
Bureau of Individual Taxes .o IINHERITANCE TAX RETURN CounryCode Year File Number
PD BOX 280601 A 1 13�
Harrisburg,PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
07130/2013 01/19/1929
Decedent's Last Name Suffix Decedent's First Name MI
SPANDLER ARNOLD
(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
GID 1.Original Return COD 2.Supplemental Return C= 1 Remainder Return(Date of Death
Prior to 12-13-82)
C ) 4,Limited Estate C > 4a.Future Interest Compromise(date of C= 5. Federal Estate Tax Return Required
death after 12-12-62)
(W) 6.Decedent Died Testate C=) 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 C:l 10.Spousal Poverty Credit(Date of Death C= 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 SHOULD BE DIRECTED TO:
Name Daytime Telephone Numo
ARNOLD J SPANDLER (717) 34112 s m'�
o C— GD e!5
REGMT96OF WILL €ONL1':;0
Crt C) M L?
First Line of Address r '` ;4 O O
�' 111 f 0 O
6308 AUBURN DRIVE n `rt
Second Line of Address O C ih
O r
-V O CO
City or Post Office State ZIP Code DATE FlLEgX3
MECHANICSBURG PA 17055
Correspondent's email address:
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 rue,correct and complete.Declaration of preparer other than t ersonal representative is based on all information of which preparer has any knowledge.
S NATURE OF N P IBL FILIN T DATE -
06/04/2014
DRESS
6308 AUB RIVE, M CHANICSSURG, PA 17055
SIGNATUR OF P EPARER OTHER THA`,�k ftEPR T IVE DATE
f 06/04/2014
ADDRESS /
2410 2%2!Y STREET, HARRISBURG, PA 17111
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505610105 1505610105 J
J 1505610205
REV-1500 EX(Fl)
RECAPITULATION
1. Real Estate(Schedule A). ...... ... .. . . . ... .. . .. . .. .... . ... . . . . .. . 1. 152,99079
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. 247,956.52
6. Jointly Owned Property(Schedule F) O Separate Billing Requested . . . . ... 6.
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) O Separate Billing Requested.. . . .... 7. 42,000.00
8. Total Gross Assets(total Lines 1 through 7)... . . . . ... . . . ..... . . . ...... . . 8. 442,947.31
9. Funeral Expenses and Administrative Costs(Schedule H). .... . . . ..... . . . .. . 9. 10,933.12
10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule 1).... . . .... . . . .. 10. 15,957.31
11. Total Deductions(total Lines 9 and 10)...... . . . ...... . . .... . . . ... .. . . . . 11. 26,890.43
12. Net Value of Estate(Line 8 minus Line 11) .. ..... . . . .... . . . . .... . . . .... . 12. 416,056.88
13. Charitable and Governmental 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. 416,056.88
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_ 15.
16. Amount of Line 14 taxable
at lineal rate X.0 45 416,056.88 16, 18,722.56
17. Amount of Line 14 taxable
at sibling rate X.12 17.
18. Amount of Line 14 taxable
at collateral rate X .15 18,
19. TAX DUE . . . ..... . ..... .. .. . .. ... ....... . . . . . . .. .. . . . . .... . .. .... . 19. 18,722.56
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT p
Side 2
L 1505610205 1505610205 J
REV-1500 EX(Fl) Page 3 FIN,Number
Decedent's Complete Address:
DECEDENTS NAME
ARNOLD SPANDLER
STREETADDRESS
6308 AUBURN DRIVE
CITY STATE ZIP
MECHANICSBURG PA 17055
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 18,722.56
2. CreditslPayments
A.Prior Payments 14,120.98
B.Discount 743.21
Total Credits(A+B) (2) 14,864.19
3. Interest
(3) 12.69
4. It Lane 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)
S. If Line 1+Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 3,871.06
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.......................................................................................... Q
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.12,1902,did decedent transfer property within one year of death
without receiving adequate consideration?.2..........................._.._......................................._................................... 0
3. Did decedent own an*in trust for"or payable-upon-death bank account or security at his or her death?.............. ❑ N
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 11,11994,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 172 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
172 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 dales 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 172 PS,§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)1.
• The tax rate imposed on the net value of transfers to or for the use of the decedent s siblings is 12 percent 172 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+ (12-12)
[ ] pennsylval SCHEDULE A
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN REAL ESTATE
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
ARNOLD SPANDLER 21-13-0853
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 property has been sold.
ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE
NUMBER OF DEATH
DESCRIPTION
1 RESIDENCE 280 EDDINGTON AVENUE HARRISBURG PA 17111,-SETTLEMENT COSTS 152,990.79
TOTAL(Also enter on Line 1, Recapitulation.) $ 152,990.79
If more Space is needed,use additional sheets of paper of the same size.
REV-15D8 EX+(o8-12)
pennsylvania SCHEDULE E
DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDEW DECEDENT
ESTATE OF: FILE NUMBER:
ARNOLD SPANDLER 21-13-0853
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. AUTOMOBILE AT AMOUNT RECEIVED 10,800.00
2 HOUSEHOLD FURNITURE AND GOODS, REVALUED AT DISPOSITION 5,635.00
3 BANK ACCOUNT PSECU 100,034.35
4 BANK ACCOUNT M AND T BANK 1,963.00
5 BANK ACCOUNT SOVEREIGN/SANTANDER 29,284.61
6 CD SOVEREIGNISANTANDER 100,239.56
TOTAL(Also enter on Line 5, Recapitulation) $ 247,956.52
If more space is needed,use additional sheets of paper of the same size.
REV-1511 E%+ (10-09)
17pennsylvania SCHEDULE H
' DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
ARNOLD SPANDLER 21-13-0853
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. HETRICK BITNER FUNERAL HOME 8,300.62
2 HOLY CROSS CEMETERY 860.00
3 ST CATHERINE LABOURE CHURCH 548.52
4 JEFFREY'S FLOWERS 275.55
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representative(s)
Street Address
City State ZIP
Year(s)Commission Paid:
2. Attorney 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: 408.50
5. Accountant Fees:
6. Tax Return Preparer Fees: 250.00
7. UNITED STATES POSTAL SVC 1.10
a UTILITIES UNTIL HOUSE WAS SOLD 263.83
9 RETURNED CHECK FEE 25.00
TOTAL(Also enter on Line 9, Recapitulation) $ 10,933.12
If more space is needed,use additional sheets of paper of the same size.
��°-�•-.
A. Settlement Statement (HUD-1 ) OMB Approval No.2502-0265
1.F-JFHA 2.❑RHS 3.E]Conv. Unins. ie um er: ban um er: ortgage Insurance Uase Number:
13403 77791890
4.❑VA 5.❑Conv. Ins.
Q.Note: I his torm is tUMIShed to give you a statement or actual settlement Costs.Amounts paid to and by the settlemen agents are Shown. items mar Kea
'(p.o.c)"were paid outside the closing;they are shown here for informational purposes and are not Included In the totals.
D. Name&'Address of Borrower: E. Name&Address of Seller: F. Name&Address of Lender:
Krishna L.Dhungana,Devi M.Dhungana,Ram L. Arnold Spandler Estate Metro Bank
Dhungana 280 Eddington Avenue,Harrisburg,PA 17111 3801 Paxton Street,Harrisburg,PA 17111
5147 Haverford Road,Harrisburg,PA 17109
G. Property Location: H.Settlement Agent: I. Settlement Date: 11/01/2013
280 Eddington Avenue istAdvantage Settlement Services Inc. Disbursement Date: 11/01/2013
Harrisburgg, PA hip 6375 Mercury Drive,Suite 102,Mechanicsburg,PA 17050
Swatara Tbwnship ry 9.
Telephone:717-591-7755 Fax:717.591.7756
` Place of Settlement: TitleExpress
6375 Mercury Drive,Suite 102,Mechanicsburg,PA 17050 Printed 11/01/2013 at 8:34 am
by VW
IWITOMW=a -
0. Gross Amount Uue from B Borrower 400. Gross Amount Due to Seller
101. Contract sales price 165,000.00 401. Contract sales price 165,000.00
102. Personal property 402. Personal property
103. Settlement charges to borrower(line 1400) 7,234.46 403.
104. 404.
105. 405.
Adjustments for Items paid by seller in advance Adjustments for items paid by seller in advance
106. City/town taxes to 406. City/town taxes to
107. County taxes 11/01/2013 to 12/31/2013 287.27 407. County taxes 11/0112013 to 12/31/2013 287.27
108. School Taxes 11/0112013 to 06/3012014 1,395.87 408. School Taxes 11/01/2013 to 06/30/2014 1,395.87
109, 4th Dtr Sewer 11/0112013 to 12/31/2013 63.65 409. 4th Otr Sewer 11/01/2013 to 12/3112013 63.65
110, 410.
111. 411.
112. 412.
120. Gross Amount Due from Borrower 173,981.25 420. Gross Amount Due to Seller 166,746.79
200. Amounts Paid by or in e a ot borrower 500. Reductions In Amount Due to Seller
201. Deposit or earnest money 1,000.00 501. Excess deposit(see instructions)
202. Principal amount of new loans) 132,000.00 . 502. Settlement charges to seller(line 1400) 11,756.00
203. Existing loan(s)taken subject to 503. Existing loan(s)taken subject to
204. 504. Payoff of first mortgage loan
205. 505. Payoff of second mortgage loan
206. 506.
207, 507,
208. 508.
209. Seiler Assist 2,000.00 509. Seller Assist 2,000.00
Adjustments for Items unpaid by seller Adjustments for Items unpaid by seller
210. City/town taxes to 510. Cityltown taxes to
211. County taxes to 511. County taxes to
212. School Taxes to 512. School Taxes to
213. 513.
214. 514.
215, 515.
216. 516.
217, 517.
218. 518.
Swatara Township r unvq uuno wc,rv,v,n,amw��,y,a n , w�
Telephone:717-591-7755 Fax:717.591.7756
Place of Settlement: TitieExpress
6375 Mercury Drive,Suite 102,Mechanicsburg,PA 17050 Printed 1 110112 01 3 at 8:34 am
by V W
Gross Amount Due from Borrower 400. Gross Amount Due to Seller
402. Personal �. .
Personal property .price --- � 165,0007
101.. PCo traclsales��ce 165,000.00 401. Contract tract sales
onai property
103. Settlement charges to borrower(line 1400) 7,234.46 403.
104. 404,
105. 405.
Adjustments for items paid by seller In advance Adjustments for Items paid by seller in advance
106. Cityltown taxes to 406. City/town taxes to
101 County taxes 1110112013 to 1213112013 287.27 407, County taxes 11/0112013 to 12131/2013 287.27
f08. Schoot7axes t1/01/2013to06/30120i4 1,395.87 408. School Taxes 11/01/2013 to 0613012014 1,395.67
109. 4th Qtr Sewer 11/0112013 to 12131/2013 63.65 409. 4th Qtr Sewer 11/01/2013 to 12!3112013 63.65
110. 410.
Ill. 411,
112. 412.
120. Gross Amount Due from Borrower 173,981.25 420. Gross Amount Due to Seller 166,746.79
ZM Amounts Few by orm Elemur of orrower 5UU. Reductions In Amount Due to Seller
201. Deposit or earnest money 1,000.00 501. Excess deposit(see instructions)
202. Principal amount of new loan(s) 132,000.00 502. Settlement charges to seller(line 1400) 11,756.00
201 Existing loan(s)taken subject to 501 Existing loan(s)taken subject to
204, 504. Payoff of first mortgage loan
205. 505. Payoff of second mortgage loan
206. 506,
207. 507.
208. 508.
209. Seiler Assist 2,000.00 509. Seller Assist 2,000.00
Adjustments for items unpaid by seller Adjustments for Items unpaid by seller
210. Cityltown taxes to 510. City/town taxes to
211, County taxes to 511, County taxes to
212. School Taxes to 512. School Taxes to
213. 513.
214. 514.
215. 515.
216. 516.
217. 517.
218. 518,
219. 519.
220. Total Paid by/for Borrower 135,000.00 520. Total Reduction Amount Due Seller 13,756.00
300. Cash at Settlement fromito Borrower 600. Cash at a emen to rom a er
301. Gross amount due from borrower(line 120) 173,981.25 601. Gross amount due to seller(fine 420) 166,7409
302. Less amounts paid by/for borrower(line 220) 135,000.00 602, Less reductions in amount due seller(line 520) 13,756.00
303, Cash ® From M To Borrower 38,981,25 603, Cash ® To From Seller 152,990,79
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Previous ecifflons are obsolete Page 1 of 4 -
Total Real sae Broker FeOS $9,780.00 Paid From Paid From
UJOSIonof commission ina as o ows: Borrower's Seller's
701. to City Lights Real Estate Funds at Funds at
702. to Re/Max tat Advantage Settlement Settlement
703. Commission paid at settlement 1 9,780.00
800. Items Payable in Connection with oan
801. Our origination charge (Includes Origination Point 0.000%or$0.00) $550.00 (from GFE#1)
802. Your credit or charge(points)for the specific interest rate chosen $ (from GFE#2)
803. Your adjusted origination charges (from GFE A) 550.00
804. Appraisal fee to Minnol Appraisal (from GFE#3) 425.00
805. Credit report to Equifax mortgage Solutions (from GFE#3) 41.49
806. Tax service to rom GFE
807. Flood certification to Wolters Kluwer Financial Svcs (from GFE#3) 6.00
808. to
9(K. tems Requ red by Lender to be Paid in Advance
901. Daily interest charges from from 11/01/2013 to 1210112013 @$18.08221day (from GFE 110} 542,47
902. Mortgage Ins.Premium for months to (from GFE#3)
903. Homeowner's Insurance for 1 years to a onwi a insurance M GFE#11) 563.56
months o m f
1000, Reserves Deposited with en er
1001. Initial deposit for your escrow account (from GFE#9) 1,669.44
1002. Homeovmers Insurance 4 months @$ 46.961month $187,84
1003. Mortgage Insurance months @$ 0.00/month $
1004. City Property Tex months @$ 0,00/month $
1005. County Property Tax 10 months @ 146.17/month $1,461,70
W06. School Taxes 6 months @$ 179.03/manth $1,074.18
1007.
ate Adjustment $-1,054,28
Title Charges
1101. Title services and lender's title insurance (from 1,417.00
1102. Settlement or closing fee to $
1101 Owners title insurance 19 American (from GFE#5) 165,00
1104. Landers title insurance id American $1,285.00
1105. Lenders title policy limit$132,000.00 Lenders Policy 1nAmedcan
1106. Owner's title policy limit$165,000.00 Owners Policy 1u Amer can
1107. Agents portion of the total title insurance premium $1,168.75
to tat Advantage Settlement Services Inc.
1108. underwriters portion of the total title Insurance premium $281.25
to First American Title Insurance Company
1109,
1110. Notary to Vickie Welker 10.00
1111. Tax Certification Fee to 1st Advantage Settlement 20,00
Government ecor ng an raps er arges
1201. Government recording charges $ (from GFE#7) 204.50
1202, Deed$65.50 Mortgage$87.00 Release$
1203. Transfer taxes $ (from GFE#8) 1,650.00
1204. City/County tax/stamps Deed$1,650.00 Mortgage$
1205, State Tax/stamps Deed$1,650.00 Mortgage$ 1,650.00
1206, Deed$ Mortgage$
1207. Mortgage Assignment $52,00 1
Additional a ement Charges
1301. Required services that you can shop for (from GFE#6)
1302. Past Inspection to The Virtus Group $ $50.00
1303, to $
1304. Deed Prep to John Belithaur,Esq. 200.00
1305. 4th Qtr Sewer to Swatara Sewer Authority 96.00
1306, Radon Test to The Virtus Group $ $100,00 77781
1307. 2013 County Tax$1718.90 POC to $
807. Flood certification to Wolters Kluwer Financial Svc (from GFE#3) 1 6.001
8 to
00, Items Required by en erto be Paid In Advance
901. Daily interest charges from from 1110112013 to 12101/2013 @$18.0822/day (from GFE#10) 542.47
902. Mortgage Ins.Premium for months to (from GFE#3)
903. Homeowner's insurance for 1 years to Nationwide Insurance (from GFE#11) 563.56
904. months to Ifrom G E
. eserves posited with en er
1001. Initial deposit for your escrow account (from GFE#9) 1,669.44
1002. Homeowner's insurance 4 months @$ 46.96 1month $187.84
1003 Mortgage Insurance months @$ 0,00/month $
1004, City Property Tax months @$ 0.00 1month $
1005. County Property Tax 10 months @$ 146.17/month $1,461.70
1006. School Taxes 6 months @$ 179.03/month $1,074.18
1 1007. Aggregate Adjustment $-1,054.28
Title Charges
1101. Title services and lenders fide insurance (from 1,417.00
1102. Settlement or closing fee to $
1103. Owners title insurance 1-1 American (from GFE#5) 165.00
1104. Lenders title insurance 1d American $1,285.00
1105. Lenders title policy limit$132,000.00 Lender's Policy 1d American
1106. Owners title policy limit$165,000.00 Owners Policy 1d American
1107. Agent's portion of the total title insurance premium $1,168.75
to 1st Advantage Settlement Services Inc.
1108. Underwriters portion of the total8tle insurance premium $281.25
to First American I rile insurance Company
1109.
1110. Notary to Vickie Welker 10.00
1111. Tax Certification Fee to 1st Advantage Settlement 20.00
Government Recording and Transfer Charges
1201. Government recording charges $ (from GFE#7) 204.50
1202, Deed$65.50 Mortgage$87.00 Release$
1203. Transfer taxes $ (from GFE#8) 1,650.00
1204. City/County tax/stamps Deed$1,650.00 Mortgage$
1205. State Tax/stamps Deed$1,650.00 Mortgage$ 1,650.00
1206. Deed$ Mortgage$
1207. Mortgage Assignment $52.00
Additional Settlement Charges
1301. Required services that you can shop for (from GFE#6)
1302. Pest Inspection to The Virtus Group $
1303, to $
1304. Deed Prep to on Beinhaur,Esq. 200.00
1305. 4th Qtr Sewer to Swatara Sewer Authority 96.00
1306. Radon Test to The Virtue Group $ $100.00 P.O. .
1307. 2013 County Tax$1718.90 POC to $
1308. 2013114 School tax$2105.34 POC 10 $
r r . r 7,234.461 11,756.00
"Paid outside of closing by(B)orrower,(S)eller,(L)ender,(I)nvestor,Bro(K)er."Credit by lender shown on page 1.-Credit by seller shown on page 1.
1