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HomeMy WebLinkAbout09-12-14 REV-1500 EX(02-11) 1505610143 ' OFFICIAL USE ONLY PA Department of Revenue Pennsylvania County code Year File Number Bureau of Individual Taxes Oo.TMEM tv A.M.. PO 60X.280601 INHERITANCE TAX RETURN 21 14 0413 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 02 25 2014 11 20 1940 Decedent's Last Name Suffix Decedent's First Name MI HENDRICKS RICHARD I (if Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI HENDRICKS RACHEL E Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS DX IN APPROPRIATE OVALS BELOW D 1. Original Return ❑ 2. Supplemental Return ❑ 3. Remainder Return(Date of Death Prior to 12-13-82) A. LimMed Estate ❑ qa.Future Interest Carexomise 5" Federal Estate Tax Return Required (date ofpoleath after 12-12$2) ❑ 6' Decedent tacCpy of Will) ❑ �' (AltacheGOpy of Trust)Living Treat ^�" 8. Total Number of Safe Deposit Boxes -g" Litigation Proceeds Received ❑ 1D.h e�en128�1-�f ana�7`��86 Death ❑ ti_Election to tax under Sec_8113(A) (Attach Schedule O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number HEATHER D ROYER (717) 234 2401 .j ry o - REGISTER OF VftLtY$E ONrna M O rTl First Line of Address 7J n„ r-- --I C.7 r" H-+ 4431 N FRONT STREET 3RD ?'„ � [v 70 C) o Second Line of Address c.-.= c� � `1"I -TI ` c> CD n r:7 Ca c DATE,FILED M City or Post Office State ZIP Cade r-s to f HARRISBURG PA 17110 Y ca Correspondent's e-mail address: hroyer[alsaslip.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. SIGNATUR PETS N`RE P SiBLE kQR FILI RETURN DATE Rachel E. Hendricks - !T ADDRESS 208 Sensate Avenue,Camp Hilt PA 17011 SIGN N DATE T R ather D Royer ADDRESZ 4431 N. Front Street, 3rd Floor, Harrisburg, PA Side 1 1505610143 1505610143 J 1505612243 REV-1500 EX Decedent's Social Security Number Decedent's Name. Hendricks, Richard Irvin RECAPITULATION 1. Real Estate(Schedule A)....................................................................................... 1. 2. Stocks and Bonds(Schedule B)............................................................................. 2. 8, 498 . 16 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. 54 ,306 . 31 6.; Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) u Separate Billing Requested............ 7. 112 , 629 . 26 8, .Total Gross Assets (total Lines 1 through 7)........................................................ 8. 175 ,433 . 73 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 14 ,822 . 95 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 97. 70 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 14, 926 . 65 12. Net Value of Estate(Line 8 minus Line 11)... - - .. ..... . 12. 160 ,513 . 08 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. 160 ,513 . 08 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.00 136, 571 . 17 15. 0 . 00 16. Am Line 14 taxable 23 941 . 91 16. 1 077 - 39 at lineal neal ra rate X .045 � r 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. 1 ,077 . 39 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 21-14-0413 Decedent's Complete Address: DECEDENT'S NAME Hendricks, Richard Irvin STREETADDRESS 406 High Street CITY STATE ZIP Summerdale PA 17093 Tax Payments and Credits: 1. Tax Due(Page 2, Line 19) (1) 1,077.39 2, Credits/Payments A. Prior Payments B. Discount 0.00 Total Credits(A +B) (2) 0.00 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 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) 1,077.39 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;...... ............................................___... ❑ x 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?............................................................ FAI 2 If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?...................................-............................................................................... 0 3. Did decedent awn 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 of 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)(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 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 sfill 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)(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 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. Re,1503 E%+(6-98) SCHEDULE E STOCKS & BONDS COMMONWEALTHOFPENNSYLVANA INHERITANCE TAR RETURN RESIDENTDECEDENT ESTATE OF FILE NUMBER Hendricks, Richard Irvin 21-14-0413 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 1 444 shares of Manulife Financial-444 Shares of Manulife 19.14 8,498.16 Financial Corporation stock 2/25/14 High: $19.23 Low:$19.05=Mean: $19.14 TOTAL(Also enter on Line 2, Recapitulation) 8,498.16 (If more space is needed,additional pages of the same size) Copyright(c)2002 form software only The Lackner Group, Inc. - Form PA-1500 Schedule B(Rev.6-98) Rev-1508 EX+tdi 10) SCHEDULE E Pennsylvania CASH, BANK DEPOSITS, & MISC. DEPARTMENT OF REVENUE INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Hendricks, Richard Irvin 21-14-0413 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Cash-Money in safe deposit box deposited to Riverview Bank checking account 37,800.00 2 Riverview Bank-Checking Account#417718 4,449.17 3 Riverview Bank Money Market Account-Money Market Account#226397110 6,409.31 4 Automobile-Value per sale of 2009 Chevrolet Impala 5,000.00 5 Automobile-Value per sale of 1994 Jeep 300.00 6 Trailer-Value per sale-1997 Light Trailer 100.00 7 United HealthCare Services, Inc. -Health Insurance Refund 41.70 8 Verizon Wireless-Refund for overpayment of invoice 206.13 TOTAL(Also enter on Line 5, Recapitulation) 54,306.31 (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-1510 EX+(0809) SCHEDULE G Pennsylvania INTER-VIVOS TRANSFERS AND DEPARTMENT OF REVENUE INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Hendricks; Richard Irvin 21-14-0413 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REVA 500 is yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE NAME TRANSFER. ATTACH THEIR COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1 Riverview Bank-Time Deposit-IRA#9400223 112,629.26 112,629.26 Beneficiary: Wife, Rachel Hendricks TOTAL(Also enter on Line 7, Recapitulation) 112,629.26 (If more space is needed,additional pages of the same size) Copyright(c)2009 form software only The Lackner Group,Inc. Form PA-1500 Schedule G(Rev. 08-09) REV-1511 EX.(10.09) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN RESIDENT DECEDENT ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Hendricks, Richard Irvin 21-14-0413 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. - FUNERAL EXPENSES: See continuation schedule(s) attached 4,151.65 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 Smigel,Anderson & Sacks, LLP 8,500.00 3, Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) Claimant Street Address City State -Zic RelationshiD of Claimant to Decedent 4. Probate Fees 253.50 5. Accountant's Fees 920.00 6. .Tax Return Preparer's Fees 7. Other Administrative Costs 997.80 See continuation schedule(s) attached TOTAL(Also enter on line 9, Recapitulation) 14,822.95 Copyright(c)2009 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev. 10-09) SCHEDULEH FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Hendricks, Richard Irvin 21-14-0413 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Hetrick Bitner Funeral Home-Funeral - 4,151.65 H-A 4,151.65 Other Administrative Costs 2 AAA-Notary fee for sale of trailer. 5.00 3 Cumberland Law Journal -Legal advertisement 75.00 4 Dumpster Rental Unlimited-Dumpster to clean out house. 631.80 5 Duty's Lock,Safe and Security, Inc. -Enter safe at home. 63.60 6 The Sentinel-Legal Advertising 222.40 - H-137 997.80 Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev.6-98) Rev-1512 EX*(1208) �p SCHEDULE i pennsylvania DEBTS OF DECEDENT, DEPARTMENT OF REVENUE INHERITANCE TAX RETURN MORTGAGE LIABILITIES AND LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Hendricks, Richard Irvin 21-14-0413 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 Mechanicsburg Area Meals on Wheels-February meals 56.00 2 United HealthCare Services, Inc. -Payment for insurance 41.70 TOTAL(Also enter on Line 10, Recapitulation) 97.70 (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) • REV-1513 EX.(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Hendricks, Richard Irvin 21-14-0413 NUMBER NAME AND ADDRESS OF DECEDENT RELATIONSHIP TO SHARE ESTATE AMOUNT ESTATE PERSON(S)RECEIVING PROPERTY Do Not List Trutees (Words)ds) ($$$$$) g. TAXABLE DISTRIBUTIONS [include outright spousal distributions,and transfers under Sec. 9116(a)(1.2)] Jason Hendricks Son One-fourth of 3538 Citation Road Fifty(50%) Cheyenne,WY 82009 percent of Estate Joshua Hendricks Son One-Fourth of 208 Senate Avenue Fifty(50%) Apt. 208 Percent of Estate Camp Hill, PA 17011 Michael Hendricks Son One-Fourth of 134 Kenney Drive Fifty(50%) Sewickley, PA 15143 Percent of Estate Rachel E Hendricks Spouse One half(50%)of 208 Senate Avenue the Estate Apt. 208 Camp Hill, PA 17011 Richard Hendricks Son One-Fourth of 71 Vine Street Fifty(50%) Ambridge, PA 15003 Percent of Estate Total Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appropriate. 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. I Form PA-1500 Schedule J(Rev.01-10) MFC Historical Prices I Manu]ife Financial Corporation Stock-Yah... http://finance.yahoo.com/q/hp?s=MFC&a=01&b=24&c=2014&d=... Home Mail News Sports Finance Weather Games Groups Answers Screen Flickr Mobile I More Mail Finance Home My Portfolio Market Data Yahoo Originals Business&Finance Personal Finance CNBC Contributors Thu,Aug 21,2014,3:52pm EDT-US Markets dose in 8 mine -Report an Issue Dow tO,• ? ` ®j AmMtrade Try our Resmrch .OfENAN ACCOUNT.. Manulife Financial Corporation(MFC) -NYSE *Fellow 20.40 10.42(2.10%) 3:52PM EDT-NYSE Real Time Price Historical Prices Get Historical Prices for: GO Set Date Range _.-...._._...-_--.-_............. P,Daily _ Start Date: Feb 24 2014 Eg.Jan 1,2010 PWeekly Eno Date: Feb 26 2014 ft Monthly G Dividends Only Get.P.fice5 First I Previous I Next I Last Prices Date Open High Low Close Volume Adj Close' Feb 26,2014 19.14 19.14 18.79 18.80 1,862,300 18.55 Feb 25,2014 19.12 19.23 1905. 1910, 1,620,500 18.85 Feb 24,2014 19.08 19.29 19.07 19.15 1,575,500 18.89 Feb24,2014 0.117 Dividend 'Close price adjusted for dividends and spits. First I Previous Next I last lit",Download to Spreadsheet Currency in USO. Ad Topics That Might Interest You... 1.10 Best Income Funds 5.#1 Stock to Buy Now ............ 2.High-Yield Dividend ETFs 6.Tap Stocks to Invest in 3. 10 Best Cars of 2014 7. Penny Stocks To Own 4.Best Bank CD Rates 8.Mutual Funds to Invest In ........_ _-....-.-. ................ ....._... _. .......-. 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Fundamental company data provided by Cap!te11Q.Historical chap data and daily updates provided by commonly,Systems,Inc.(CSI).International historical dust data dally updates,fund 1 of 2 8/21/2014 3:53 PM R' ����E�V BANK �c.C`o r AND ITS OPERATING DIVISIONS 200 Feon4 S¢ree¢,PO Box B,Marysville,PA 17063 www.riverviewbankpa.com May 22,2014 Smigel,Anderson;&Sacks LLP - - REi Estate of Richard I Hendricks 4431 North Front Street DOD: 2/25/2014 Harrisburg PA 17110 AccountNumber(s) 322636 . 417718 226397110 Type of Account Checking Checking Money Market Date Opened October 31, 1980 February 6,2003 February 13,2013 Principal Balance at date of death $613.82 $4,449.17 $6,409.31 Interest Rate N/A N/A 0.5980% Accrued Interest not disbursed as of date of death $1.58 Maturity Date Primary Owner of Account Richard I Hendricks Richard I Hendricks Richard I Hendricks Name of Joint Owner(s),if any Rachel Hendricks Beneficiary,if any Date Joint Ownership was Established October 31, 1980 If within I year of death of Decedent could prior Account Be traced into a prior Joint Account in existence over I year prior to death of Decedent Halifax Bank Marysville Bank 300 Markey Street 200 Front Street PO Box PO Box Halifax Bank Halifax,PA 17032 AViUeMarysville,PA 17053 www.hatifaxbankpa.com www.marysvillebankpa.com ICI 1Ig�T�IE�T BAN K .1y AND ITS OPERATING DIVISIONS 200 Fron85¢reeY,PO Box B,Marysville,PA 17053 www.riverviewban kpa.com Smigel,.Anderson, &Sacks LLP- 4431 North Front Street state RE: E of Richard I Hendricks Harrisburg PA 17110 DOD: Estate 014 Account Number(s) 9400223 Type of Account Time Deposit-IRA Date Opened July 21, 1997 Principal Balance at date of death $112,629.26 Interest Rate 1.9800% Accrued Interest not disbursed as of date of death $30.55 Maturity Date Primary Owner of Account Richard I Hendricks Name of Joint Owner(s),if any Beneficiary,if any Rachel Hendricks Date Joint Ownership was Established If within 1 year of death of Decedent could prior Account Be traced into a prior Joint Account in existence over 1 year prior to death of Decedent Box#222 Marysville Bank,500 South State St,Marysville PA 17053 Safe Deposit Box(s)and Location By: Christina e'ders Halifax Bank Marysville Bank 300 Market Street 200 Front street _ ,�; PO Box A - PO Box B HaUfaxBank Halifax,PA 17032 4VIUeMarysville,PA 17053 www.halifaxbankpa.com www.marysvillebankpa.com