HomeMy WebLinkAbout09-12-14 � 15�5610105
REV-1500EX(oz-ii)(FI) �
OFFICIAL USE ONLY
PA Department of Revenue Pennsylvania County Code Year File Number
���
Bureau of IndividualTaxes INHERITANCE TAX RETURN
PO BOX 280601 RESIDENT DECEDENT �I I� � ( ���°'
Harrisbur ,PA i'7iz8-o6oi
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
12/14/2013 ' 05/19/1924
_
Decedent's Last Name Suffix DecedenYs First Name M�
Wenrich . Mary �
(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
� 1.Original Return O 2.Supplemental Return O 3. Remainder Return(Date of Death
Prior to 12-13-82)
p 4. Limited Estate O 4a. Future Interest Compromise(date of O 5. Federal Estate Tax Return Required
death after 12-12-82)
� 6.Decedent Died Testate O 7. Decedent Maintained a Living Trust _ 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust.)
O 9. Litigation Proceeds Received O 10.Spousal Poverty Credit(Date of Death O 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 T0: ,
Name __ D7117e236-9on�Number � � �,
Richard L. Placey, Esq. � � � Q rr� � �
� .:T G?
REGISTE��IL�USE�LY �
r'� � `''� N Crn.'7
First Line of Address �. �� � �
Placey &Wright {"� �`' t�=-� � -�,�
c , ��� ,� �
Second Line of Address �,�� N �
Crl
3621 North Front St. �� � c�
!i7ATE FILED N `�
City or Post Office State ZIP Code
Harrisburg PA 17110
CorrespondenYs e-mail address: pwlaw p�epix net
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,c rect and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
OF PERSON R PON F LING RETURN DATE
� • - 09/08/2014
DRE
Virgi ia L. Oldha , Executrix, c/o Placey &Wright, 3621 North Front Street, Harrisburg, PA 17110
SIGNATURE;OF PR A�IER O H TH EPRESENTATIVE DATE
_- �� 09/08/2014
ADE7RE �..
Ri,c ard L. PI , squir , Placey t, 3621 North Front Street, Harrisburg, PA 17110
� PLEASE USE ORIGINAL FORM ONLY
Side 1
� 1505610105 1505610105 J
� ��� �ri�._ w.,s.a _
� 15056102�5
REV-1500 EX(FI) DecedenYs Social Security Number
167- '
Decedent�5 Name: Mary D. Wenrich
RECAPITULATION _ _ ___ _ _
1. Real Estate(Schedu�e A). . ... .. . . . . .. . .. . ..... . .... ...... ... ... .... .. 1. _ _ _ 248,000.00
0.00
2. Stocks and Bonds Schedule B 2�
� ) . .. . ..... . . ............ .... ... ... ......
3. Ciosely Held Corporation, Partnership or Soie-Proprietorship(Schedule C) .... . 3.
0.00 '
4. Mortgages and Notes Receivable Schedule D 4. 0.00 '
( )... .. . ... . ......... .. ..... .
5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E)... .. .. 5. 35,263.59
6. Jointly Owned Property(Schedule F) O Separate Billing Requested ....... 6. 0.00 ,
7. Inter-Vivos Transfers&Miscelianeous Non-Probate Property 9$,185.11 �
(Schedule G) O Separate Billing Requested.... .. .. 7.
8. Total Gross Assets(total Lines 1 throu h� ....... ...... s. 381,448.70 ',
9 )....... . .... ....
9. Funeral Expenses and Administrative Costs(Scheduie H).. ....... .... ...... 9. 50,464.99 '
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)....... ........ 10. 19,425.83 '
11. Total Deductions(total Lines 9 and 10).. . . . .... ........ .. ... . ... ... .. .. 11. 69,890.82 I
12. Net Value of Estate(Line 8 minus Line 11) . .. ..... ....... ... ........... . 12. 311,557.88 '
_�_._,
--__n�.. __..--__. ._�_ _ .._.
13. Charitable and Governmental BequestsiSec 9113 Trusts for which 0.00
an election to tax has not been made(Schedule J) ..... .. .......... ... ... . 13.
14. Net Value Subject to Tax(Line 12 minus Line 13) .. . ............... .. .... 14. 311,557.88
TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or __ --
__ __ __ _.__ _ _ _ _ __
transfers under Sec.9116 0 00 !, 15 , 0.00 '
(a)(1.2)X.0 0 '
� r------•------°
16. Amount of Line 14 taxable 14,020.10
at lineal rate X.0 45 ,
311,557.88 �s. . _
17. Amount of Line 14 taxable 0.00
at sibling rate X.12 �.00 ', 17. ''
____ �_.__..��..��_�._._ -__�__._��_� __ __
18. Amount of Line 14 taxable 0.00 0.00
at collateral rate X.15 �$• ' -
--- - --- - �
. ....... .......... .. .. �s.' 14,020.10
19. TAX DUE .... ........ ....... ... ... . ........ . `_
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 0
Side 2
� 150561,02�5 7,50561,0205 �
REV-1500 EX(FI) Page 3 File Number
Decedent's Complete Address:
DECEDENT'S NAME
Mary D. Wenrich, a/k/a Mary D. Oldham-Wenrich
STREET ADDRESS
610 Spring Lane __
CITY STATE i ZIP
Boiling Springs PA � 17007
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 14,020.10
2. CreditslPayments
A.Prior Payments __ 0.00
B.Discounl _ 0.00
Total Credits(A+B) (2) 0.00
3. Interest �g� 0.00
4. if Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. �4� 0.00
Fill in oval 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)
14,020.10
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.......................................................................................... � �
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.12,1982,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 tleath?.............. ❑ �
4. Did decedent own an individual retirement account,annuity or other non-probate property,which
containsa 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 tlates 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)(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)].
. 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.
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REV-1502 EX+(12-12)
� pennsylvania SCHEDULE A
DEPARTMENTOFREVENUE REAL ESTATE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER;
MARY D.WENRICH, a/k/a Mary D. Oldham-Wenrich 2114-0102
Ail real praperty 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 wi�ling 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 VALUE AT DATE
Include a copy of the deed showing decedenYs interest if owned as tenant in common. OF DEATH
NUMBER DESCRIPTION
1• Real Estate situate in Monroe Township, Cumberland County,Pennsylvania, known and :
_ . ,.. _..
_ _ . _. _...
numbered as 610 Spring Lane,Boiling Springs, Pennsylvania. Valued at price sold. ' 248,000.00 ;
(See settiement sheet attached.)
_ _ _
_ . . , . ,;:
TOTAL(Also enter on Line 1, Recapitulation.) $ 248,000.00 '
If more space is needed,use additional sheets of paper of the same size.
AEV-1$08 EX+(08-12)
� pennsylvania
SCHEDULE E
DEPARTMENTOFREVENUE CASH, BANK DEPOSITS & MISC.
INHERITANCE TAX REfURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
MARY D. WENRICH, a/k/a Mary D. Oldham-Wenrich 2114-0102
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
�, Santander Bank Checking Account 1671019083 15,283.54 :
2. 'Santantler Bank Checking Account 981104363 250.12 ;
3. !Santander Bank Money Market Account 1674064721 381.43 :;
4. Cash on Hand 11,200.00
5. Rowe's Auction Service-proceeds auction household goods 5,554.50
g. 'Silver 1,571.00
7. 'Piatinum Wedding Set 893.00 ,
8..
'Yartl Sale Proceeds 100.00 :
. _ .
g, Horace Mann-cancellation homeowner's insurance refund 30.00
TOTAL(Also enter on Line 5, Recapitulation) $ 35,263.59
If more space is needed, use additional sheets of paper of the same size.
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_
REV-1510 EX+(08-09)
�� pennsylvania SCHEDULE G
DEPARTMENTOFREVENUE INTER-VIVOS TRANSFERS AND
INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OP FILE NUMBER
MARY D.WENRICH, a/k/a Mary D. Oldham-Wenrich 2114-0102
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes,
DESCRIPTION OF PROPERTY DATE OF DEATH °/a Of DECD'S EXCLUSION TAXABLE
ITEM INCLUDE THE NAME Of THE TRANSFEREE,THEtR RElATIONSHIP TO DECEDENT AND
NUMBER TNE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE
1. 'Principal Life Insurance Co.Annuity Contract No.8907285. Beneficiaries gg,185.11` ! 100 98,18511:
;Joseph B.Oldham and Virginia Oldham, children. Transferred 12114/13.
TOTAL(Also enter on Line 7, Recapitulation) $ 98,185.11
If more space is needed,use additional sheets of paper of the same size.
REV-1511 EX+ (08-13)
� pennsylvania SCHEDULE H
DEPARTMENTOFREVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
MARY D. WENRICH, a/k/a Mary D. Oldham-Werrich 2114-0102
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
L : ,,_.
Hetrick-Bitner Funeral Home-balance due prepaid funerai 45.54`
z. Hetrick-Bitner Funeral Home-gravemarker 2,500.00
e. ADMINISTRATIVE COSTS;
1. Personal Representative Commissions; 15,000.00 `
Name(s)of Personal Representative(s)_Vlf ini8 D. Oldham ' -
Street Address 1360 Kuhn Road
city Boiling Springs __ _ __ state PA ZIP 17007
Year(s)Commission Paid: 2014
__ _ _ _ ___
2, Attorney Fees:
7,500.00'
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 408.50:
5. Accountant Fees:
6, Tax Return Preparer Fees:
�� The Sentinel-estate ativertising 137.44
_ _ _ _ __ _ _ . _
_ _. ___ _
_ __ _ _ ___ __. _ _ _ __ _ _ __ _ _ _._
_ _ __ _ __
s. Santander Bank-recording satisfaction piece 55.50
_ _ _ __ . _
__ __ _ _ _
_ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ _
_ __ __ _ _ _
9. Check cleared after death 2,081.00
__ _ __
�a 'Net settlement expenses 610 Spring Lane, Boiling Springs, PA 17,793.44
��. Netexpensesauction 1,943.57
�2. Reserve for future costs,taxes and expenses 3,000.00
__ __ _ ._
TOTAL (Also enter on Line 9, Recapitulation) $' 50,464.99
_
If more space is needed, use additional sheets of paper of the same size.
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REV-1512 EX+ (12-12)
� pennsylvania SCHEDULE I
DEPARTMENTOFREVENUE DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
MARY D. WENRICH, a/k/a Mary D. Oidham-Wenrich 2114-0102
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. Guardian Elder Care-debt of tlecetlent .. 1,952.00 '
, : ::. ': .
2. Shipley Energy-debt of decedent(furnace) 8,259.21 °
_ __ .
.,; .
3. Aqua-debts of tlecedent(various billings) 236.58 '
_..
4. Comcast-debt of tlecedent 139.90
5. Penn Waste-debt of decedent 45.75
_ ._
6. 'Guardian LTC Pharmacy-debt of decedent 10 00=�
_ _.. . . . _.. . . _ ,
7. Met-Ed-debt of decedent-tlebts of decedent(various billings) 367.03 :'
8. Pinnacle Health Hospitals-debt of decedent 86.49
.
9.' Carl Gsell-snow removal 310.00
_.... . _ _ . _ ..
1Q Penn Waste-dumpster rental 576.15
_ _
11. Monroe Township-sewer debt of decetlent 341.00
12. 'G.Scott Ramsey-tree trimming/brush cleaning 270 00 `
. _ _.. ;
13. `Rick Peiffer-paintinglstaining 1,691.84
_. . __ ... . ,
14. Mary A.Murray,Tax Collector-county/township real estate tax gpg �g ,
15. Tammy Tetzlaff-household cleaning 300.00
_ . . . . :
16. Sherwin Williams-paint products 93 83 ;
__ _ � , ..
�7. iLowe's-home improvements products 188.86
18. Home Depot-ceiling tiles 33.08
_
19. CenturyLink-debt of decedent 271.43 '
_ _ . _ _._.
20. Messick Farm Equipment 42 $9
_
21. Tiffany Levine-household cleaning/preparation for sale 1,800.00
22. The Mitigator-household cleaning/trash removal 1,600.�0 '
TOTAL(Also enter on Line 10, Recapitulation) $, 19,425.83 `
If more space is needed,insert additional sheets of the same size,
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REV-1513 EX+ (01-10)
• pennsylvania SCHEDULE ]
' OEPqR7MENT OF REVENUE
INHERITANCE TAX REfURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF:
MARY D. WENRICH, a/k/a Mary D. Oldham-Wenrich FILE NUMBER:
NUMBER 2114-0102
NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
I TAXABLE DISTRIBUTIONS[Include outright spousal distributions and transfers under po Not List Trustee(s) OF ESTATE
_ Sec.9116(a)(1.2).)
___ ____
i• James W,Oldham,3325 St.Ann Drive, Plano, TX 75023
_ Son _ ;
- — - One-Third Residue
2. .Joseph B.Oldham, 9040 Walnut Drive Huntingdon,PA 16652
_. _ ..:
-. Son One-Third Residue
3. Virginia Oldham, 1360 Kuhn Road,Boiling Spnngs,PA 17007 `
,
- Daughter One-Third Residue `
__ _ _. __
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: " -
L _ :
__ __ _..__.
_. _._ .
TOTAL OF PART II— ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET.
If more space is needed,use additional sheets of paper of the same size. � _ 00.00
PLACEY F� WRIGHT
RICHARD L. PLqCEy
WILLIAM K. WR�c,� ATTORNEYS AT LqW
(I 943-I ggg� 362 � NORTFi FRONT g�E� OF COUNSEL
HARRISBURG, PENNSYLVANIA 171 10-1533 CHARLES �, DeHART; III
STANLEY J.A. LASKOWSKI
���7) 236-9577 � j( �7� 236-0843
September ll, 2014
Register of Wills
CUMBERLAND COUNTy COURTHOUSE
One Courthouse Square
Carlisle, PA 17013
�� Estate of Mary D. We�ich
Estate No. 2ll 4-0102
Dear Madam/Sir:
We enclose herewith for filing, in duplicate, Pennsylvania lnheritance Tax
captioned decedent, together with check in the amount of$14,020.10 to a th
Return for the
Please return your receipt for the same to the undersi p y e tax shown due.
addressed envelope, together with a clocked-in co gned in the enclosed, stamped,
py of the additional first page enclosed.
Thank you.
Very truly yours,
PLACEY& RIGHT`
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