HomeMy WebLinkAbout09-10-14 1505611185
REV-1500 EX(02-11)(FI)
OFFICIAL USE ONLY
PA Department of Revenue County Code Year File Number
Bureau of Individual Taxes
PO BOX 280601 INHERITANCE TAX RETURN n I I LJ ?4q
Harrisburg, PA 17128-0601 RESIDENT DECEDENT oC 1
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Binh MMDDYYYY
05122014 05021914
Decedent's Last Name Suffix Decedent's First Name M 1
SPONAUGLE ANN A
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name M 1
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE BOXES BELOW
0 1. Original Return ❑ 2. Supplemental Return ❑ 3. Remainder Return(Date of Death
Prior to 12-13-82)
❑ 4. Limited Estate ❑ 4a. Future Interest Compromise(date of ❑ 5. Federal Estate Tax Return Required
death after 12-12-82)
❑ 6. Decedent Died Testate ❑ 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust.)
❑ 9. Litigation Proceeds Received ❑ 10. Spousal Poverty Credit(Date of Death ❑ 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 Number -
ry
CRAIG A . HATCH, ESQ • 717-7�?-9600 s M
0
REGI R&WILLS Q' ONLff>
rrl '01 -o co
First Line of Address ,. N m O
2109 MARKET STREET -n �n T
Second Line of Address r .�
rr
0
City or Post Office State ZIP Code
DATE FILE
CAMP HILL PA 17011 )
Correspondenrse-mail address: C - HAICH@HHGLLP - 00M
Under penalties of perjury, I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowedge 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 RESPONSIBLE FOR FILING R RN — DATE
JUDITH SPONAUGLE
ADDRESS
2380 WATERFORD CAMP HILL, PA 17011
SIGNATURE OF PREPARER OTHER THAN REPRESENT E DATE
CRAIG A . HATCH, ESQ • o�
ADDRESS
2109 MARKET STREET CAMP HILL , PA 17011
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505611185 OM46473.000 1505611185 �y
�y
1505611285
REV-1500 EX(FI)
Decedent's Social Security Number
Decedent's Name, S P 0 N A 11 I F ANN A
RECAPITULATION
1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. $0 - 00
2. Stocks and Bonds(Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . 2. $0 . 00
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C), , , , , 3. $0 - 00
4. Mortgages and Notes Receivable(Schedule D) . . . . . . . . . . . . . . . . . q $0 - 00
5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E) , , , , , 5, $0 - 00
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested , , , , 6. $43,965 - 70
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) ❑ Separate Billing Requested . . . . 7. $0 - 00
8. Total Gross Assets(total Lines 1 through 7) , , , , , , ... , , , , , , , , , , 8. $43,965 - 70
9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . . . 9, $515 - 00
10. Debts of Decedent, Mortgage Liabilities,and Liens(Schedule 1) , , , , , , , , . 10. $0 - 00
11. Total Deductions(total Lines 9 and 10), , , , , , , , , , , , , , , , , , , , 11, $515 - 00
12. Net Value of Estate(Line 8 minus Line 11) , , , , , , , , , , , , , , , , , , , 12. $431450 - 70
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. $43,450 - 70
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 0 $0 . 00 15. $0 . 00
16. Amount of Line 14 taxable
at lineal rate X.0 115 $431450 . 70 16. $11955 . 28
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 . 011
19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. $11955 . 28
20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑
Side 2
1505611285 1505611285
OM4648 3.000
REV-f 500 EX(Fp Page 3 File Number
Decedent's Complete Address:
DECEDENTS NAME
SPONAUGLE ANN A
STREET ADDRESS
CMERLAND
CITY STATE ZIP
CAMP HILL PA 17
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) $1,955.28
2. CreditstPayments
A. Prior Payments $0 . 00
B. Discount $0 •00
Total Credits(A+B) (2) $0 .00
3. Interest
(3) $0. 00
4. If Line 2 is greater than Line 1+Line 3,enter the difference.This is the OVERPAYMENT.
Fill in box on Page 2,Line 20 to request a refund. (4) *0- 00
5. If Line t +Line 3 is greater than Line 2,enter the difference.This Is the TAX DUE. (5) *l1955.28
Make check payable to: REGISTER OF WILLS, AGENT.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN"V IN THE APPROPRIATE BLOCKS
I. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred . . . . . . . . . . . . . . . . . . . . . . . .
b. retain the right to designate who shall use the property transferred or its income . . . . . . . . . X
c. retain a reversionary interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d. receive the promise for life of either payments,benefits or care? . . . . . . . . . . . . . . . . . ❑
2. If death occurred after Dec. 12, 1982,did decedent transfer property 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 3 percent 172 P.S.§9116(a)(11)(1)].
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 PS.§9116 (a)(1.1)(ii)].The statute does not exempt a transfer toe 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 172 P.S_§91 I6(e)(12)].
• 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 PS.§9116(a)(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.99116(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.
OM467t 2.006
REV-159$IXt t9i-0Oj
pennsylvania SCHEDULE F
DEPARTMENT"REV E
INHERITANCE TAX RETURN JOINTLY•OWNEDPROPERTY
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Ann A Snonaugle
N an asset became jointly ownedwlthin one year of the decedem'a data of death,It must be reported on Schedule B
SURVIVING JOINT TENkNT(S)NANE(S) ADDRESS REL4TIOWHIPTO DECEDENT
A Sponaugle, Judith 2380 Waterford, Camp Hill,
PA 17011 Daughter
JOINTLY OWNED PROPERTY:
ff�A LETTER DATE DESCPoFIION OF PROPERTY %OF DATE OF DEATH
FCR JgNT
MA INCLUDE NAI.E CI FINANDALI NSTITVTIW AND BANK ACCWN2 ND.BE DA VNNAD DATF^OFCEArH CECIEDENTS VALUEOF
WINCEt TENANT JOINT WEnrIFY�H6 nNABFR ATracx DEBDMlvNTLY xELORBAL ESr:TE. VALUEOFASSET KneREST C629XNTS P1fHEST
1 3/13/1989 PNC Hank
Checking Acct. No.
5140092261 $87,931,39 50.0000 $43,965.70
TOTAL(Also enter on Line 6,Recapitulation) S $43,965.70
9w46AE 2.000 If mom space is needed, use additional sheets of paper of the same size.
REV-1511 EX+(0313)
•pbnnsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENTDECEDENT
ESTATE OF
Ann A Sponauale FILE NUMBER
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION
AMOUNT
A. FUNERALEXPENSES:
t. None
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: $500.00
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:
5. Accountant Fees:
6. Tax Return Preparer Fees:
7.
1 Register of Wills
filing fee $15.00
TOTAL(Also enter on Line 9,Recapitulation) $ $515.00
3W46AG 2.000 If more space is needed, use additional sheets of paper of the same size.
REV-11513 EX.(01-10)
pennsyivania SCHEDULE J
UEPARTMEW OF REVENUE BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF:
Ann A. S onau le FILE NUMBER:
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S)RECEMING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS IlnUude outright spousal distributions and transfer;under
Sec.9116(a)(1.2).]
1. Judith Sponaugle
2380 Waterford
Camp Hill, PA 17011
1008 of Residue: $43,450.70 Daughter $43,450.70
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 DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1.
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ $0.00
8W46AI 2.000 If more space is needed,use additional sheets of paper of the same size.
Po(OSM'i REV(9ti It
LOCAL REGISTRAR'S CERTIFICATION OF DEATH
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $6.06 h/a°- This is to certify that the information here given
correctly copied?F��plt Ffy��r? duly filed with me a
as Local Registrar.l The oor gin
p' certificate will be forwarded to the State Vit
m z:
Records Office for permanent filing.
P 20501215
I,��''r ��.� ..
Certification Number Local Registrar Date Issued
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July 30; 2014
Halbumer Hatch Guise
Attorneys at Law
Attn: Traci Sepkovic
2109 Market St
Camp Hill, PA 17011
RE: Ann A Sponaugle
SSN: 160-16-8212
DOD: 05-12-2014
Dear SirNadam:
In response to your request for Date of Death (DOD) balances for the customer noted above. our
records show the following:
Checking Account
Account# 5140092261 Established: 03-13-1989
ANNA SPONAUGLE
JUDITH SPONAUGLE
DOD balance: S 87,931.25 + 0.14 accrued interest
Please note that this office provides date of death balances for deposit accounts (IRAs, CDs, Checking and
Savings). We do not process any financial transactions or provide statements. If you need assistance Nvith
any of these items,please call 1-888-PNC-BANK.(1-888-i62-2265) or stop by your local PNC Bank branch
office.
Sincerely.
National Financial Services Center
PNC Bank, N.A.
Member FDIC
This message is intended for the use of the individual or entity to which it is addressed and may
contain information that is privileged, confidential and exempt from disclosure under applicable law.
If the reader of this message is not the intended recipient or the employee or agent responsible for
delivering this message to the intended recipient;you are hereby notified that any dissemination,
distribution ar copying of this communications is strictly prohibited. If you have received this .
communication in error,please norifi; me immediately by reply or by telephone at 800-762-177i and
immediately destroy this faxed document.
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