HomeMy WebLinkAbout02-0793
REV-1500 EX ~ (6-00)
,
CAPB
HpRL
EplO
CRAC
KOTK
ES
C P
o 0
R N
R D
E E
S N
T
C
o
M
P
T U
A T
X A
T
I
o
N
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
D
E
C
E
o
E
N
T
COMMONWEAlTH OF PENNSYL.... ANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
DECEDENT'S NAME (lAST, FIRST, AND MIDDLE INITIAL)
Rin er Alice L.
DATE OF DEATH (t.tM-OD~YEAR)
/
OFFICIAl. USE ONLY
FILE NUMBER
21-02- ..,q:3
COUNTY CODE YEAR NUMBER
SOCIAl. SECURITY NUMBER
176-16-0082
THIS RETURN MUST BE ALED IN DUPLICATEwrTH THE
REGISTER OF WILLS
IALS C RI YNU E
o
3 ate of death
. RemalnderReturn prlorto 12-13-82)
5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
DATE OF BIRTH (MM-DD-YEAR)
OL I ITIAL
o
11. Election to tax under Sec. 9113(A)
AME
(Attach Sc.h 0)
."."!.........".(tkf" ...~.... '.'
.....,,-_.......:1..
COMPLETE MAILING ADDRESS
..DIliiECl1it'to>.:,
Copyright (c) 2000 form software only The Lackner Group, Inc:.
Rin er, William P.
X 1. Original Return
4. Limited Estate
6. Decedent Died Testate
(Attach copy of Will)
o 9. Utlgatlon Proceeds Received
2. Supplemental RetlJl'n
4a. Future Interest Compromise (date of dealh after 12-12-82)
7. Decedent MaintaIned a Living Trust
(Attach copy of Trust)
0'0. Spousal Poverty Crltdlt
(dale of death between 12~31.91 and 1-1-95)
i';:Hml$($~'l:M_tle'C~if,:'_,~tj;i"'_~
NAME
60 West Pomfret Street
West Pomfret Professional
Carlisle, PA 17013
Bldg.
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or
Sole-Proprietorship
4. Mortgages & Notes Receivable {Schedule oJ
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
B. Total Gross Asset. (total Lines 1-7)
9. Funera! Expenses & Administrative Costs (Schedule H) (9)
10. Oebls of Oecedent, Mortgage Liabil~ies, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Eslate (Line B minus Line 11)
13. Charitable and Governmental8equestslSec 9113 Trusts tor which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
IRWIN McKNIGHT & HUGHES
TELEPHONE HUMBE~
(I)
(2)
(3)
R
E
C
A
P
I
T
U
L
A
T
I
o
N
(4)
(5)
None
None
None
OFFICIAL USE ONLY
(6)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116(aX1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
20.
0.00
166,656.47
0.00
0.00
None
None
75,030.14
98,185.83
6,559.50
None
(B) 173,215.97
(11) 6.559.50
(12) 166,656.47
(13)
(14) 166 656.47
x
X
X
X
.0 0
.045
.12
.15
(IS)
(16)
(17)
(IB)
(19)
0.00
7,499.54
0.00
0.00
7,499.54
FormREV-1500 EX {Rev. 6~OO'
Decedent's Complete Address:
STREET ADDRESS
877 Alexander Snrin~ Road
CITY I STATE I ZIP
Carlisle PA 17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
374.98
Total Credits (A + B + C) (2)
7,499.54
374.98
TotallnteresVPenalty ( D + E) (3)
4. It Line 2 is greater than line 1 ... line J. enter the difference. This;s the OVERPAYMENT.
Check box on Page 1 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)
A. Enter the interest on the tax due. (SA)
B. Enter the total of Line S + SA. This is the BALANCE DUE. (58)
Make Check Payable to: REGISTER OF WILLS, AGENT
." ':::;::/i:::;;'>"iH!!!!!!!H!!i!H!. ::!!!;:\::l::'~i:i!j:, i!!!i:!ii:Wi!::iii::m!1@\: ";"';:;:'::;:;::~:::;;;i;:;:":::;::::!::i:!:;:::~;:~;'::, ,~::::!!:!!!i' ;:~~;i::::::m::;::::::::::.
"':".:."":"": ':q!11:~;:::i:;i: !!i,. !~:!::r[[[[[r[ri[i[mWi!:: !::WWW::i:;:!':'i"~"':':':::. "::'., . ,",',' " ._ ':; :!i:i>ii
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1.
3. Interest/Penalty if applicable
D. Interest
E. Penalty
0.00
0.00
7,124.56
0.00
7,124.56
Did decedent make a transfer and:
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 or . ...,..... .......
d. receive the promise for life of either payments, benefits or care?
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? . . . . . . .
3. Did decedent own an "in trust fo( 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.
Yes No
~~
[K]
o
o
o
rn
rn
Under penaltJes of perJuty, J declare that I have examIned thIs return, Including accompanying sc:hedules and statements, and to the best of my knowledge and belief, It Is true,
correct and camplete. Declaration of preparer other than the personal representative Is based on all InformatIon of whIch p4"eparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FlUNG RETURN Jean R. Lewis
.. .~?? _~~~?'_~~<:l~.".:. ~P_".:!!ljL~9.a.g. _.......... _ _... _.
Carlisle PA 17013
IRWIN McKNIGHT & HUGHES
60 West Pomfret Street
------~--------------------------------~-------------
Carlisle PA 17013
DATE
J,h'7/}v
DATE t
8'/.:l9' k
For dates of death on or a r J " 1994 and before January " 1995, the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse is 3% [72 P.S, 9116(a)(1,1)(;)J
For dates of death on or after January ,. 1995, the tax rate imposed on the net value of transfers to or tor the use of the surviving spouse is 0%
[72 P.S. 9116 (a) (1.1) (Un 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 " 2000:
The tax rate imposed on the net value of transfers from a deceased chifd twenty-one 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% [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%, except as noted in 72 P.S. 9116( 1.2)
[l2P.S.9116(aXl)j.
The tax rate imposed on the net value of transfers to orforthe use of the decedent's siblings is 12% [72 P.S. 9116(aX1.3)]. 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.
CopyrIght (c) 2000 form software only The Laclcner Group, Inc.
Form REV-1500 EX (Rev. 6-00)
,!:lEV-1509 EX + (1 ~97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Alice L. Ringer
SCHEDULE F
JOINTL V-OWNED PROPERTY
551, 176-16-0082
08/01/2002
FILE NUMBER
21-02-
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.
Jean R. Lewis
877 Alexander Spring Road daughter
Carlisle, PA 17013
B. [Spouse]
c.
JOINTLY-OWNED PROPERTY'
LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH
ITEM FOR JOINT MADE Include name of financIal instftutlon and bank DATE OF DEATH DECD'S VALUE OF
aeeOl.lnt number or similar identifyIng number.
NUMBER TENANT JOINT Atta1::h deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTERES
1 A 08/16/00 Orrstown Bank, certificate 50,060.27 50.00% 25,030.14
2 A 08/17/98 Waypoint Bank, certificate 100,000.00 50.00% 50,000.00
~8000044429
TOTAL (Also enter on line 6, Recapitulation) $ 75,030.14
T
(If more space is needed insert additional sheets of the same size)
COpYright (el 1996 form software only CPSystems, Inc.
Fonn REV-1509 EX (R"". 1-97)
~EV-1510 EX -+ (1-97)
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Alice L. Ringer
08/01/2002
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes.
55!f 176-16-0082
FILE NUMBER
21-02-
DES~RIPTION OF PROP~RTY %OF
ITEM INCLUOETH NAMEOFTHETRANS EREE THEIR DATE OF DEATH DECO'S EXCLUSION TAXABLE VALUE
RELATIONSHIP TO OEC~OENT ANO V~E OATE OF 'tRANSFER.
NUMBER ATTACH A COpy 0 THE OEED OR REAL ES ATE. VALUE OF ASSET INTEREST (IF APPLICABLE)
1 Orrstown Bank, checking 101,185.83 100.00% 3,000.00 98,185.83
acct. !f106002441 -
02/15/2002; Jean R. Lewis,
daughter
TOTAL (Also enter on line 7, Recapitulation) S 98 185.83
(It more space is needed, insert additional sheets of the same size)
Copyright (cl 1996 form software onty CPSystems, Inc.
Form REV-1510 EX (Rev. 1-97)
,REV~15'11 Ex + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDEN.T
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Alice L. Ringer
551; 176-16-0082
08/01/2002
FILE NUMBER
21-02-
Debt. of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES,
1 Hoffman-Roth Funeral Home 5,692.50
2 Hoss's Steak & Seafood 102.00
B. ADMINISTRATIVE COSTS,
1. Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Numben.s) I EIN Number of P~rsonal Representative(s}
Street Address
City State - Zip
Year{s) Commission Paid:
2. Attorney's Fees IRWIN McKNIGHT & HUGHES 750.00
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's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs
1 Register of Wills - filing fee 15.00
TOTAL (Also enter on line 9, Recapitulation) $ 6,559.50
(If more space is needed, insert a.dditional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc.
Form REV-1511 EX (Rev. 1-97)
, '
"lWay~qi!1Kt
lOOK FOR US. WE'll GET YOU THERE.
W"'i f? '. e. i.s: n \\17 fE,'~"l~
J..'JI'I"'<' -~. .,1.1 ~.J ,,--;
, ,;~, 'c... .- ... .~, ;'.:;.'i'
'v ~'I.J
,:;\. ...
I 7 2002
08/16/2002
IRWIN MCKNIGHT & HUGHES
60 W POMFRET ST
CARLISLE PA 17013
IRWIN, McKNiGtff & HUGHES
The information which you requested on the account(s) of ALICE RINGER
(Social Security Number 176-16-0082) is/are as follows:
llccount~urnber 8000044429 8000045384 90695024
Class of Account CERTIFICATE CERTIFICllTE CHECKrnG
Date Opened 08/17/98 10/02/98 09/04/90
Principal Balance 100000.00 100000.00 36243.89
Accrued Interest
Balance at Date of 100000.00 100000.00 36243.89
Death
llccount Ownership ITO ITO ITO
~ame of Joint JEA~ LEWIS WILLIllM WILLIAM
Owner, if any RrnGER RrnGER
Date Ownership 08/17/98 10/02/98 09/04/90
Was Established
llccount ~urnber
Class of Account
Date Opened
Principal Balance
Accrued Interest
Balance at Date of
Death
Account Ownership
~arne of Joint
Owner, if any
Date Ownership
Was Establisbed
lldditional
Information
Requested
~ierelY~
atUiJ' ~1'<.
TllY 0
SENIOR SE ICES REP.
PO. Box 1711. HARRISBURG. PeNNSYlYANIA 17105-1711
Toll FreE 1-866-WAVPOINT (1-866-929-7646) . IN YORK AREA 717/815-4500 . www.waypointbank.com
j'
~~
ORRSTOWN BANK
, .
TO: Law Offices
Irwin McKnight & Hughes
60 West Pomfret Street
Carlisle, PA 17013
FROM: ORRSTOWN BANK
P.O. BOX 250
SHIPPENSBURG PA 17257-0250
RE: ESTATE OF Alice L Ringer
~~t~awoc~
AUG 24 2002
IRWIN, McKNIGHT & HUGHES
DECEASED
DATE OF DEATH: August 1, 2002
IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD, ON THE ABOVE DATE, THE
FOLLOWING ACCOUNTS WITH ORRSTOWN BANK:
(1) CHECKING ACCOUNTS
ACCOUNT NO.
405612
106002441
TITLE OF ACCOUNT
William P Ringer
Alice L Ringer
Jean R Lewis
DATE OPENED
8/3/95
2/15/02
(2) SAVINGS ACCOUNT
DATE OF DEATH
PRINCIPLE & ACCRUED INTEREST
42.45
101,185.83 182.97
DATE OF DEATH
ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPLE & ACCRUED INTEREST
(3) CERTIFICATES OF DEPOSIT
ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED
5060059617 Alice L Ringer 8/16/00
Jean R Lewis
Date: 08/23/02 By: Timothea Customer Service Operator
. P.O. BOX 250
.
SHIPPENSBURG, PA 17257
DATE OF DEATH
PRINCIPLE & ACCRUED INTEREST
50,000.00 60.27
TEL. (717) 532-6114
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280801
HARRISBURG, PA iJ126-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 001585
MCKNIGHT MARCUS A III ESQUIRE
60 W POMFRET STREET
CARLISLE, PA 17013
-------- ,oIJ
ESTATE INFORMATION: ssrv: ns-t6-oosz
FILE NUMBER: 2102-0793
DECEDENT NAME: RINGER ALICE L
DATE OF PAYMENT: 08/30/2002
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 08/01/2002
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
101 ~ 57,124.56
REV-1162 EX~11-961
TOTAL AMOUNT PAID:
REMARKS: JEAN R LEWIS
C/O MARCUS A MCKNIGHT III ESQ
CHECK# 237
INITIALS: JA
SEAL RECEIVED BY:
57,124.56
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX GIVISION
DEPT. 280601
HARRISBURG, PA I]128-0601
MARCUS A MCKNIGHT ESQ
IRWIN ETAL
60 W POMFRET ST
CARLISLE PA 17.013
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLONANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
CUT ALONG THIS LINE------- RETAIN
REV-1547 EX AFP (01-02) NOTICE OF IN
REY-1562 n RFI (O1-021
DATE 10-14-2002
ESTATE OF RINGER ALICE L
DATE OF DEATH 08-01-2002
FILE NUMBER 21 02-0793
COUNTY CUMBERLAND
ACN 101
Anount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER DF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
LOWER PORTION FOR YOUR RECORDS t
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF RINGER ALICE L FILE N0. 21 02-0793 ACN 101 DATE 10-14-2002
TAX RETURN HAS: (X) ACCEPTED AS FILED ( ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule Al
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Oaned Property (Schedule F)
7. Trensfiers (Schedule G)
8. Total Assets
(1) .OD NOTE: To insure proper
(2] .00 credit 4o your account,
[3) .00 submit the upper portion
[y) .DO of this Porn with your
[5) .00 tax payment.
(6) 75,030.14
(7) 98,185.83
(B) 173,215.97
APPROVED DEDUCTIONS AND EXEMPTIONS: 6,559.50
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9)
30. Debts/Mortgage Liabilities/Liens (Schedule I] (30)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
(11]
(12) 166,656.47
a3) .00
f14) 166,656.47
NOTE: If an assessment Was issued previously, lines 14, 15 andiDr 16, 17, 18 and 19 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Anount of Line 14 at Spousal rate (15) •00 X 00 = .DO
16. Anount of Line 14 taxable at Lineal/Class A rate (16) 166,656.47 g 045= 7,499.54
17. Anount of Line 14 at Sibling rata (17) .00 X 12 = .00
18. Anount of Line 14 taxable at Collateral/Glass B rate [18) •00 X 15 = .00
19. Principal Tax Due (19)= 7,499.54
TAY CR FOTTRe
GATE
NUMBER ~
INTEREST/PEN PAID l-) AMOUNT PAID
08-30-2002 CD001585 374.98 7,124.56
ING FUTURE INTEREST - SEE
TOTAL TAX CREDIT 7,499.54
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
m IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED.
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)