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HomeMy WebLinkAbout02-04-15 Jpennsylvania 1505614120 DEPARTMENT DF REVENUE EX(03-14) REV-1500 OFFICIAL USE ONLY Bureau of Individual Taxes INHERITANCE TAX RETURN County Code Year File Number PO BOX 280601 r� Ii Harrisburg,PA 17128-0601 RESIDENT DECEDENT 9t 7 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 01132015 04031933 Decedent's Last Name Suffix Decedent's First Name MI DITMER RUSSELL E (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI DITMER PEARL THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE BOXES BELOW x0 1. Original Return Q 2. Supplemental Return Q 3. Remainder Return(date of death prior to 12-13-82) Q 4. Agriculture Exemption(date of Q 5. Future Interest Compromise(date of Q 6. Federal Estate Tax Return Required death on or after 7-1-2012) death after 12-12-82) XQ 7. Decedent Died Testate Q 8. Decedent Maintained a Living Trust 0 9. Total Number of Safe Deposit Boxes (Attach copy of will) (Attach copy of trust.) Q 10, Litigation Proceeds Received Q 11. Non-Probate Transferee Return Q 12. Deferral/Election of Spousal Trusts (Schedule F and G Assets Only) Q 13. Business Assets Q 14. Spouse is Sole Beneficiary (No trust involved) CORRESPONDENT—THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number ROBERT G . FREY 7172435838 First Line of Address 5 SOUTH HANOVER STREET Second Line of Address City or Post Office State ZIP Code CARLISLE PA 17013 Correspondent's email address: R F R E Y a@ F R E Y T I L E Y . C O M REGISTERW WILLS USE Q1tiY <Y1 C7 REGISTER OF WILLS USE ONLY ^" U DATE FILED MMDDYYYY C"1 CSO 77 '"1 r" 7 CD —,I f 7 I`"" T'71 1 C::) r"— CC7 PLEASE USE ORIGINAL FORM ONLY Side 1 IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII 1505614120 J 1505614220 REV-1500 EX Decedent's Social Security Number Decedent's Name: RUSSELL E DITMER RECAPITULATION 1. Real Estate(Schedule A). .. ... .. . . . .. .. .. .. ... . ... .... ... .. ..... .. . 1. 185200. 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). ... ... ........ .. . .. ..... 4. 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. 0. 00 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. 185200. 00 9. Funeral Expenses and Administrative Costs(Schedule H).... ... . .. . . ... .. 9. 845 . 50 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1).. . ..... .. . ..10. 0. 00 11, Total Deductions(total Lines 9 and 10). ... .. .... .. . .. ... .. ... ... .. .. 11. 845. 50 12. Net Value of Estate(Line 8 minus Line 11).... . .. .. ... ...... ....... . .. 12. 184354 . 50 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. 184354 . 50 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 184354 . 50 15. 0. 00 16. Amount of Line 14 taxable at lineal rate X.0 45 16. 0 . 00 17. Amount of Line 14 taxable at sibling rate X . 12 17. 0 . 00 18. Amount of Line 14 taxable at collateral rate X . 15 18. 0 . 00 19, TAX DUE.. . . .. . .. . . . .. ... . . . . .. . .. . . .. .. .. . . ..... .... .. . .. .. . .. . 19. 0 . 00 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 0 Under penalties of perjury,I declare 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 person responsible for filing the return is based on all information of which preparer has any knowledge. S)gN)JURE OF PERSON RES5Qt4SIPLgFOR FILING RETURN /DAj!J ee ` ! S �-t?�t-�c..f? , i'9-- (/ $ (/ ADDRESS 1310 IMME MAN ROAD CARLISLE PA 1701.5 SIGN T RE ERZ PE N RESPONSIBLE FOR FILING THE RETURN DATE ADDRESS 5 SOUTH HANOVER STREET, ARLISLE, PA 17013 Side 2 �..._ IIIIIIIIIIIIIIIIIIIIIIIIIIilllllllllllllllllllllllllllllllll 1505614220 .J REV-1500 EX Page 3 File Number 186-30-6129 Decedent's Complete Address: 21-15- (fib DECEDENT'S NAME RUSSELL E DITMER STREETADDRESS 1310 ZIMMERMAN ROAD CITY STATE ZIP CARLISLE PA 17015 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 0.00 2. Credits/Payments A. Prior Payments B. Discount (See instructions.) 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. Fill in box on Page 2,Line 20 to request a refund. (4) 0.00 5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 0.00 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?..................................................................... ❑ 191 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 own an"in trust for"or payable-upon-death bank account or security at his or her death?............. ❑ 191 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: e 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 step-parent 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. REV-1502 EX+(12-12) pennsylvania SCHEDULE A DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Russell E and Pearl A Ditmer 21-15- Ail real property 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 willing 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 Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1. 1310 Zimmerman Road, Carlisle, Pennsylvania. Tax Assessment attached. 185,200.00 TOTAL(Also enter on Line 1, Recapitulation.) $ 185,200.00 If more space is needed, use additional sheets of paper of the same size. REV-1511 EX+(08-13) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RESIDENT DECED NET URN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Russell E and Pearl A Ditmer 21-15- Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. 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: 345.50 5. Accountant Fees: 6. Tax Return Preparer Fees: 7. TOTAL(Also enter on Line 9, Recapitulation) $ 845.50 If more space is needed,use additional sheets of paper of the same size. I REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Russell E and Pear[A Ditmer 21-15- RELATION$HIPTO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS[Include outright spousal distributions and transfers under Sec.9116(a)(1.2).] Pearl A. Ditmer 1 1310 Zimmerman Road, Carlisle, PA 17013 Spouse 100%of Remainder 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 If more space is needed,use additional sheets of paper of the same size. .............. Nni. ... . ....... ..... 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