HomeMy WebLinkAbout07-30-14 1505610140
EX (o2-tt)(FI)
rk!EV-1 500
I Department of Revenue OFFICIAL USE ONLY
Bvreau of Individual Taxes INHERITANCE TAX RETURN County Code Year File Number
P )BOX 280601
H y y 3 0 5 8 4
rrrisburg.PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDOYYYY Date of Birth Mrv1DDYYYY
0 5 1 2 2 0 1 3 0 9 1 3 1 9 6 6
Decedent's Last Name Suffix Decedent's First Name MI
R u n k S C o t t A
(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 APPROPFttATE OVALS BELOW
[] 1.Original Return ® 2.Supplemental Return ❑ 3.Remainder Return(Date of Death
Prior to 12-13-82)
4.Limited Es?ate 4a.Future Interest Compromise(date of 5.Federal Estate Tax Return Required
death after 12-12-82)
6.Decedent Died Testate 0 7. Decedent Maimained a Living Trust 8.Total Number cf Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy:et-Trust)
0 9.Litigation =1dceeds Received E] 10_Spousal Poverty Credit(Date of Death Q 11.Election to Tax under Sec.9113(A)
_ Between 12-31.91 and 1-1-95) (Attach Schedule 0)
CORRESPONDEDII -THIS SECTION MUST BE COMPLETED,ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name - Daytime Telephone Number
S t e p h e n J - H o g g E s q - 7 1 7 2 4 2 6 9 8
REGISTEfj,O F WILLS USg-.ONLY
- Z�
First Line of Address => c...-
1 9 S H a n D V e r S t , �'- i
S t e
Second Line of Address o —�
CJC�t C)
{;
City or Post Office State ZIP Code TE FILED
C a r l i s l e P A 1 7 0 1 3
Correspondent's e-mail address:
Under penalties of peiijN,I declare that I have ernmined this return,including accompanying schedulas and statements.and to the best ci my knowledge and belief,
it is true,conect and:iu,plete.De, aration of prey arer other than the personal"resentative is based on all information of which prepare'has any knowledge.
SIGN RE OF PERS)N RESPONSIBLE FOR FILING RETURN DATE
F 2�
ADDRESS
553 West I (1r 1 treet Carlisle PA 17013
EADDRESS RE OFPRF ER p?HE TATNE AT• Hano•rer Stre t� Ste -101 Carlisle PA 17013
PLEASE USE ORIGINAL FORM ONLY
Side T
L !';05610140 1505610147
I
1505610240
REV-1 500 EX(FI)
Decedent's Social Security Number
Decedents Name- SCDtt A . R u n k
RECAPITULATION
1. Real Estate(Schedule A) ... .. .... ... . ... .. . . ... .. . ... ... . ... ... . ... 1. 8 3 0 0 0 , 0 0
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. 4 2 2 5 9 . 8 0
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . .... .. 6.
7. Inter-Vivos Transfers&Miscellaneous No -Probate Property
(Schedule G) Separate Billing Requested . .. . . .. 7.
8. Total Gross Assets(total Lines 1 through 7) 8. 1 2 5 2 5 9 , 8 0
9. Funeral Expenses and Administrative Costs(Schedule H) . . .. . ... .... .... . . 9. . 2 8 L 3 1 . 7 0
10. Debts of Decedent, Morl gage.Liabilities,and Liens(Schedule 1) ... .. ... . ... . 10. 3 6 6 7 0 . 2. 5
11. Total Deductions(total Lines 9 and 10) . ... .... ...... . .. . ... . ... .... . . 11. 6 5 3 0 1 . 9 5
12. Net Value of Estate(Line 8 minus Line 11) ... ....... . .. . .. .. .. . .. . . .. . 12. 5 9 9 5 7 . 8 5
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) 9 S 7 . 8 5
TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of L,ne 14 taxable
at the spousal tax rate,or
transfers under Sec.9116
(a)(1.2)X.0 _ 0 . 0 0 15. 0 . 0 0
16. Amount of Line 14 taxable
at lineal rate X.045 5 9 9 5 7 . 8 5 15 2 e 9 8 . 1 0
17. Amount of Lne 14 taxable
at sibling rate X.12 0 . 0 0 17. 0 . 0 0
18. Amount of L•ne 14 taxable
at collateral ate X.15 0 . 0 0 18. 0 . 0 0
19. TAX DUE . . . ... . . ... . . .. . ... . ... . ... ... . ... ... . . .. ... . ... . ... .. 19. 2
20: FILL IN THE OVAL fF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
L 1505610240 1505610240
=REV-1500'EX(FI) Page 3 File Number
Decedent's Complete Address: 21 13 0584
DECEDENT'S NAME
Scott A. Runk
STREET ADDRESS
CITY STATE ZIP
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 2,698.10
2. Credits/Payments
A.Prior Payments 4,250.91
B.Discount
Total Credits(A+B) (2) 4,250.91
3. Interest
(3)
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) 1,552.81
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
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
t. Did deceoant make a transfer and: Yes No
a. retain the use or income of the properly transferred ...................................................................... ❑ ❑
b. retain'ne right to designate who shall use the property transferred or its income ............................... ❑ ❑
c. retain 6 eversionary interest ..................................................................................................... ❑ ❑
d. receive Ire promise for life of either payments,benefits or care? ....................................................... ❑ ❑
2. If death cr.:curred after December 12,1982,did decedent transfer properly within one year of death
without receiving adequate consideration? ....................................................................................... ❑ ❑
3. Did decedent own an"in trust 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
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
[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 return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1,2000:
• The lax 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 steppa`ent 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 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 transfer;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 et least one parent in common with the decedent,whether by blood or adoption.
REV-1502 kXa(12-12)
pennsylvania SCHEDULE A
DEPARTMENT OF REVENUE
REAL ESTATE
INHERITANCE TAX REI URN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Scott A. Runk 21 13 0584
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. Single farnily home located at 16 West Main Street, Plainfield, PA 17081 83,000.00
Settlement on May 30, 2014 to Jeremy L. Walters
TOTAL(Also enter on Line 1,Recapitulation.) 8 83,000.00
If more space is rammed,use additional s x:et&of paper of the same size.
REV4508 EX+'(08-Y2) I
pennsylvrfnia SCHEDULE E
DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC.
INHERITANCE TAX R
RESIDENT DECEDENTIURN PERSONAL PROPERTY
ESTATE OF: FILE NUMBERS
Scott A. Runk 21 13 0584
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. Members 1 st Checking Account#128844-11 591.74
i
2. Members 1 st Savings Account#128844-00 6,055.70
i
3. Susquehanna Checking Account#10010598893 19.00
i
4. May 31 Dividend 0.04
I
I
5. Deposit 42.24
i
6. Deposit 2.00
7. May 28 Dvidend 0.65
8. IRA
11,759.51
i
9. Erie Insurance Exchange 199,98
I
i
10. Erielnsurance Exchange 1,054.62
11. Dan Hershey Auction Service proceeds 15,916.25
11 Erie Insurance-Payment for removal services 408.45
I
13, Vanguard Fiduciary Trust Company refund 4,157.94
I
14. M&T Bank Stock
251110
I
15. June Dividend ' D 25
16. July Diviue nd 0.29
TOTAL(Also enter on Line 5,Recapitulation) s 42.259.80
If more space is needed,use additional sheets of paper of the same size.
Continuation of REV-1500 Inheritance Tax Return Resident Decedent
Scott A. Runk 21 13 0584
Decedent's Name Page 1 File Number
Schedule E-Cash, Bank Deposits, & Misc. Personal Property
ITEM
NUMBER DESCRIPTION VALUE AT DATE
OF DEATH
17. August Dividend 0.14
18. October Dividend 0.33
19. November Dividend 0.39
20. December Dividend 0.35
21. Erie Insurance Refund -after sale of real estate 298.00
22. January Dividend 0.33
23. February Dividend 0.10
24. May Dividend 0.40
25. Income Tax Refund 1,500.00
SUBTOTAL SCHEDULE E _ 1,800.04
GRAND TOTAL SCHEDULE E $ 42,259.80
REV-1611 Ex,(08.13)
pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Scott A. Runk 21 13 0584
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
t. Hoffman-Roth Funeral Home&Crematory, Inc. 10,666.32
2. Mechanicsburg Cemetery Lot&Care 940.00
3. Gingrich Memorials 4,100.00
4. Food for Service 200,00
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Names)of Personal Representa9ve(s) Loretta Runk 7,897.96
Street Address 553 West North Street
c;,ty Carlisle state PA ZIP 17013
'i earls)Commission Paid:
Z Attomeyrees: Stephen J. Hogg, Esquire 4,000.00
3. Family Exemption:(If decedents address is net the same as claima fs,attach explanation.)
;;i iimant
6tfeet Address
cr'y State ZIP
Relationship of Claimant to Decedent
4, Probate Fees: - - 29150
5. Accountant!ees:
6. Tax Return Preparer Fees:
7, AdvertiS;ing: Law Journal 75.00
The Sentinel 178-92
5. Accounting(est) 200.00
9. Tax Return and Inventory 30.00 .
10. Additional Probate Fee 50.00
T01 AL(Also enter on Line 9,Recapitulation) 1 28,631.70
If mo:e space is needed,use additiow!sheets of paper of the same size.
REV-1512 EX.(12-12) - 4 '
pennsylvania SCHEDULE I
DEPARTMENT OF REVENUE DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS
RESIDENT DECEDEN
ESTATE OF FILE NUMBER
Scott A. Runk 21 13 0584
Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Deb Piper, Tax Collector 331.84
2. WPTMA Sewer 5/28/13 61.00
3. Centuryiink 31.08
4. Home Depot 415.61
5. Sadler Health Center 325.17
I
6. Direct TV 32.78
7. PPL- May 95.58
8. Visa j 93.42
I
i
9. PPL-June' 31.29
10. VVPTMA- .Sewer 6117/13 64.05
11. Material to Repair Steps 46.40
12. Labor Co-,t for Cleaning of House for pending sale
I 870.00
13. Food Costs for Cleaners !
142.63
14. WPTMA - Sewer 7/9/13
( 61.00
15. PPL-July t
46.58
t
TOTAL(Also enter on Line 10,Recapitulation) t g
L 36,670.25
If more space is neetletl,insert atlditiunal sheets of the same size.
Continuation of REV-1500 Inheritance Tax Return Resident Decedent
Scott A. Runk 21 13 0584
Decedent's Name Page 2 File Number
Schedule I -Debts of Decedent, Mortgage Liabilities, & Liens
ITEM
NUMBER DESCRIPTION ;i AMOUNT
16. Home Equity Loan- Members 1st 11,401.75
i
17. Visa Credit Card 802.72
18. Auctioneer Commission 3,979.07
19. Auctioneer Expenses: Real Estate Advetising 950.00
20. WPTMA- Sewer 8/5/13 61.00
21. PPL-August I 42.87
22. 2013 Real Estate Tax 1,327.08
23, Donald Bender-Trash 150.00
24. PPL-September 31.30
25. PPL-Oc',vber
j 36.06
i
I
26. PPL- November 1 43.37
27. Kough's Oil Service 653.78
1
i
28. WPTMA- !fewer 9/16/13 i 61.00
29. WPTMA Sewer 10/8/13 ( 61.00
30. WPTMA- Sewer 11/18/13 ! 64.05
I
SUBTOTAL SCHEDULE 19,665.05
Continuation of REV-1500 Inheritance Tax Return Resident Decedent
Scott A. Runk 21 13 0584
Decedent's Name Page 3 File Number
Schedule I -Debts of Decedent, Mortgage Liabilities, & Liens
ITEM
NUMBER DESCRIPTION AMOUNT
31. Erie Insurance Group- Homeowners Insurance 735.00
32. Larry Smith -Supplies/Labor 658.25
33. Charles Smith - Labor 150.00
34. Joyce Pittenger-Labor 1,870.00
35. Lowe's -,Supplies 48.79
36. Home De.pot- Supplies i 11.64
37. Walmart- Supplies i 74.28
1
I
38. WPTMA- Sewer 12/10/13 ! 61.00
39. Sarah Runk -Cleaning 130.00
40. Larry Smi i -Carpet Laying/Repairs 580.00
3
(A
41. PPL- December 40.93
�,42. PPL-January 69.95
I
43. WPTMA- Sewer 12/09113 61.00
44. B.T. Brenneman Electric
792.00
45. Kough's Uii Service 360.00
SUBTOTAL SCHEDULE 1 5,642.84
Continuation of REV-1500 Inheritance Tax Return Resident Decedent
Scott A. Runk 21 13 0584
Decedent's Name Page 4 File Number
Schedule I -Debts of Decedent, Mortgage Liabilities, & Liens
ITEM
NUMBER DESCRIPTION AMOUNT
46. Home Depot-Supplies 15.71
47. Kough's Oil Service 390.00
48. PPL-February 48.71
49. WPTMA Sewer 02/2014 61.00
50. PPL-March 37.90
i
51. PPL- Mat, 34.20
i
52. PPL-June 33.56
53. PPL-June; Final Bill 44.41
54. WPTMA- Sewer 03/2014 61.00
l
j
55. WPTMA- Sewer 04/2014 61.00
56. WPTMA- Sewer 05/2014 61.00
57. Home Del3ot- Supplies 532.24
58. Larry Smith - RepairsiLabor 400.00
59. Deborah Piper, Tax Collector 2014 Statement of RE;al Estate Taxes 328.25
60. Shelby HO' fnbaker, Tax Preparation 181.35
f
SUBTOTAL SCHEDULE 2,290.33
Continuation of REV-1500 Inheritance Tax Return Resident Decedent
Scott A. Runk 21 13 0584
Decedent's Name Page 5- File Number
Schedule I -Debts of Decedent, Mortgage Liabilities, & Liens
ITEM
NUMBER DESCRIPTION_
__ AMOUNT
61. Commission paid at Settlement 4,830.60
62. Deed Prep I 150.00
63. State tax/stamps Deed 830.00
64. WPTMA- :;ewer Final
� 73.00
65. American Flome Shield 540.00
f
I
I. '
s
l
SUBTOTAL SCHEDULE 6,423.60
GRAND TOTAL SCHEDULE 1 $ 36,670.25
REV451?_EX+(J1-10)
pennsylvania SCHEnULE J
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDEN"
ESTATE OF:
Scott A. Runk FILE NUMBER:21 13 0584
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSONS)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I. TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under
Sec.9116(a)(12).)
1. Loretta Runk Lineal
553 West North Street
Carlisle, PA 17013
I
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV 1500 COVER SHEET,AS APPROPRIATE.
II. NON-TAXABLE DISTRIBUTIONS:
A.SPOUSAL D!S1 RIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1.
I
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
TOTAL OF PAU 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET, y
11 more space is needed,use additional sheets of paper of the same size.