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Home My WebLink About09-17-14 1505610105 REV-1500 EX(m-i%)(FI) OFFICIAL USE ONLY PA Department of Revenue permsytvania 11— County Code Year File Number Bureau of Individual Taxes BOX 28o6oi INHERITANCE TAX RETURN PO Harrisburg,PA 17i28-o6o1 RESIDENT DECEDENT 'n- ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 104/22/2014 111/09/1935 Decedent's Last Name suffix Decedent's First Name MI Spangler 1 - Robert (If Applicable)Enter Surviving Spouse's Information Bela%i 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 CW 1.Original Return C-% 2.Supplemental Return C=:) 3. Remainder Return(Date of Death Prior to 12-13-82) C=3 4.Limited Estate C=:) 4a.Future Interest Compromise(date of C=:) 5. Federal Estate Tax Return Required death after 12-12-82) C= 6.Decedent Died Testate C=k 7.Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) C= 9.Litigation Proceeds Received C= 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 0) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number '_-1 := .I M Windy S.Goodman, Esquire 1717-540-874C: REGISTER 4F TLIf,)USE OXY 70 r! M 17- r7l -,3 -Z) First Line of Address C7 _n 12215 Forest Hills Drive (z) Second Line of AddressC_- M ;Suite 35C> I _n City or Post Office State W ZIP Code aRTE FILED ............ Harrisburg IPA �17112 Correspondent's e-mail address: Under penalties of pe, * I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief. Xry, it ijtrue,correct and rnplete.Declaration of preparer other than the personal representative is based on all Information of which preparer has any knowledge. jNATURE RESP jLE FOR FILING RETURN DATE e 9V16i__ ADDt bS (L U PA— 116-Q —ILI N NATUIR&OF PR RER THER THAN REPRESENTATIVE DATE ktA_��C�= --, ""` ADDRESS 2 21 jf'-_0 m_e,� 14L- . bq A 112- 4` S_- I Fd PLEASE USE ORIGINAL RIM ONLY Side 1 1505610105 1505610105 1505610205 REV-1500 EX(FI) Decedent's Social Security Number Decedent's Name: 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 and Notes Receivable(Schedule D)........................... 4. 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E)....... 5.`1,936.00 6. Jointly Owned Property(Schedule F) fD Separate Billing Requested ....... 6. 99,433.04 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested........ 7. 8. Total Gross Assets(total Lines 1 through 7)............................. 8. 101,369.04 9. Funeral Expenses and Administrative Costs(Schedule H)................... 9.:12981.50 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............... 10. 37,08$.51 11. Total Deductions(total Lines 9 and 10)................................. 11.:50,070.01 12. Net Value of Estate(Line 8 minus Line 11) .............................. 12.151,299.03 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J) ........................ 13. 1200.00 14. Net Value Subject to Tax(Line 12 minus Line 13) ................... ..... 14.;!51,099.03 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 _ 16. j 17. Amount of Line 14 taxable at sibling rate X.12 17. 18. Amount of line 14 taxable 51,099.03 7,664.85 at collateral rate X.15 18. ................_......__....................................__.....__..........._._......_...__......._............_.........__...... 19. TAX DUE..................................................... .... 19.1._.. 1 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT GID Side 2 1505610205 1505610205 J REV-1500 EX(FI) Page 3 File Number Decedent's Complete Address: DECEDENTS NAME Robert T.Spangler STREETADDRESS 104 Longwood give CITY STATE ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1)7,664.85 2. Credits/Payments A.Prior Payments 61.71 B.Discount 3.25 Total Credits(A+B) (2)64.96 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) 5. If Line 1+Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5)7599.89 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.......................................................................................... ❑ 0 b. retain the right to designate who shall use the property transferred or its income ............................................ ❑ 0 c. retain a reversionary interest.............................................................................................................................. ❑ 0 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?.............. ❑ 0 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[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 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 F.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 FS.§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.§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. SCHEDULE E CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY INHERITANCE TAX RERIRN RESIDENT DECEDENT ESTATE OF FILE NUMBER Spangler,Robert T 21 - 14 -0515 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. NUITEM MBER DESCRIPTION VALUE AETATH DATE OF 1 Personal property 1,000.00 2 Sovereign Bank Checking 136.00 3 MetLife Account 800.00 TOTAL(Also enter on Line 5,Recapitulation) 1,936.00 SCHEDULE COMMONWEALTH OF PENNSYLVANtA INHER:TANCE TAX RETURN JOINTLY-OWNED PROPERTY RESIDENT DECEDENT. ESTATE OF FILE NUMBER Spangler,Robert T 1 21 - 14 -0515 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 David J.Wagner 104 Longwood Drive Friend Mechanicsburg,PA 17050 JOINTLY OWNED PROPERTY: DESCRIPTION OF PROPERTY % DATE OF DEATH ITEM LETTER DATE Include name of financial institution and bank account number DATE OFDEATH DECD'S VALUE OF NUMBER FOR JOINT MADE or similar identifying number.Attach deed for jointly-held real VALUE OF ASSET TENANT JOINT estate. INTEREST DECEDENTS INTEREST A 07/28/2003 104 Longwood Drive 198,000.00 50% 99,000.00 Mechanicsburg,PA 17050 1 A 03/31/2003 Checking Account 866.08 50% 433.04 TOTAL(Also enter on line 6,Recapitulation) 99,433.04 SCHEDULE G COM INTER-VIVOS TRANSFERS & NOHERTANCETAXRETURNANIA MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Spangler,Robert T 21 - 14-0515 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF Include the name of the transferee,their relationship to decedent and the date of transfer. DECD'S EXCLUSION TAXABLE VALUE NUMBER Attach a copy of the deed for real estate. VALUE OF ASSET INTEREST (IF APPLICABLE) 1 Edward Jones IRA$23,952.36 minus 10%withholding not 21,557.13 0% 100.00 0.00 subject to inheritance tax because only rights were to name beneficiary and receive set monthly amount. TOTAL(Also enter on line 7, Recapitulation) SCHEDULE H FUNERAL E*ENSES& COMMONWEALTHOF PENNSYLVANIA /'�I./IYII B I fW� INHERITANCE A%RETURN RESIDENTDECEDENT ESTATE OF I FILE NUMBER Spangler,Robert T 21 - 14-0515 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1 Heller-Hoenstine Funeral Homes 10,670.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s)/EIN Number of Personal Representative(s): Street Address City State Zip Years)Commission paid 2. Attorney's Fees Mindy S.Goodman 2,000.00 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 Register of Wills 188.50 Advertising 123.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 TOTAL(Also enter on line 9,Recapitulation) 12,981.50 SCHEDULEI DEBTS OF DECEDENT, MORTGAGE COMMONWEALTH OF PENNSYLVANIA LIABILITIES, & LIENS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Spangler,Robert T 21 - 14-0515 Include unreimbursed medical expenses. ITEM DESCRIPTION AMOUNT NUMBER 1 SunTrust Mortgage principal balance 64,231.39-joint and several obligation 32,115.70 2 County property taxes 2014-total due 652.88 326.44 3 School property taxes 2014-total due 1,792.61 896.31 4 Holy Spirit Hospital 94.00 5 Holy Spirit Hospital 1,094.40 6 West Shore EMS 1,886.24 7 Sewer bill 109.14 8 Electric 59.27 9 Comcast 80.01 10 UGI 77.00 11 Appraisal-Fried 350.00 TOTAL(Also enter on Line 10,Recapitulation) 37,088.51 SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Spangler,Robert T I FILE NUMBER 21 - 14-0515 RELATIONSHIP TO AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY DECEDENTnn Not I fat Tnt*tWa) OF ESTATE I� TAXABLE DISTRIBUTIONS(include outright spousal distributions) 1 Enter dollar amounts for distributions shown above on lines 15 through 18,as appropriate,on Rev 1500 cover sheet NON-TAXABLE DISTRIBUTIONS: A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 Sacred Heart of Jesus Catholic Church in Lewistown,PA 200.00 TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 200.00