HomeMy WebLinkAbout02-17-15 J 1505618627 3M464710.000
pennsylvania
DEVARftENf OF REVENUE EX(03.14)(TP) .
REV-1500 OFFICIAL USE ONLY
Bureau of Individual Taxes County Code Year File Number
PO BOX 280601 INHERITANCE TAX RETURN 21 14 0660
Harrisburg PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
03162014 09051941
Decedent's Last Name Suffix Decedent's First Name MI
BAPTISTE ROI R
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
a1. Original Return ❑ 2. Supplemental Return 3. Remainder Return(date of death
prior to 12-13-82)
El4. Agriculture Exemption(date of 0 5. Future Interest Compromise(date of 6. Federal Estate Tax Return Required
death on or after 7-1-2012) death after 12-12-82)
El7. Decedent Died Testate ❑ 8. Decedent Maintained a Living Trust 0_ 9. Total Number of Safe Deposit Boxes
(Attach copy of will.) (Attach copy of trust.)
❑ 10. Litigation Proceeds Received 0 11. Non-Probate Transferee'Return ❑ 12. Deferral/Election of Spousal Trusts
(Schedule F and G Assets Only)
.13. Business Assets •14. Spouse is Sole Beneficiary 7
(No trust involved)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
JEFFREY A . ERNICO, ESQ • 717-232-5000
First Line of Address o
3401 NORTH FRONT STREET C> o
Second Line of Address 3 C33 Z-1;
PO BOX 5950 ' rn
City or Post Office State ZIP Code ^ r,
HARRISBURG PA 171100950 q '.
� D
rn
Correspondent's email address: J A E R N I C 0 a M E T T E - C 0 M -f r-
C,)
0
REGISTER OF WILLS USE ONLY
REGISTER OF WILLS USE ONLY
DATE FILED MMDDYYYY
DATE FILED STAMP
PLEASE USE ORIGINAL FORM ONLY
Side 1
IIIIIIIVIIIVIIIIIIIIIIIIIVIIIIIIIIVIIIVIIIIIIIIIIIIIIII
1505618627 1505618627
°V
1
1505618635
REV-1500 EX(TP)
RECAPITULATION
1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 105,000 - 00
2. Stocks and Bonds(Schedule B). . . . . . . . . . ... . . . . . . . . . . . . . 2. ❑ . ❑❑
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. 2 8,12 7 • 3 9
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. 133,127 - 39
9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . . . 9. 5 2,17 7 . 35
10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule 1). . . . . . . . . . 10. 91,6 2 8 . 9 9
11. Total Deductions(total Lines 9 and 10). . . . . . . . . . . . . . . . . . . . . 11. 1431806 . 34
12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . 12. (101678 - 9 5)
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. (10-1678 • 9 5)
TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers udder Sec.9116
(a)(1.2)X.01- 0 . 00 15. 0 . 00
16. Amount of Line14 xable
at lineal rate X. 0 .00 16. 0 . 00
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. 0 . 00
20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑
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 person responsiblefo filling the return is based on all information of which preparer has
any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING R RN DATE
RICHARD A . SUMMERS �z
ADDRESS
413 WALNUT STREET , A 17101 2 /t
SIGNATURE OF PREPARER OTHER THAN PERSON RESP O LE FOR FILING THE RETURN DATE
METTE, EVANS & WOODSIDE
ADDRESS
3401 N. FRONT STREET, PO BOX 5950 HARRISBURG, PA 17110-0950
Side 2
1505618635
3M464810.000
REV-1500 EX(TP) Page 3
File Number
Decedent's Complete Address: 21 14 0660
DECEDENTS NAME
BAPTISTE 1301
STREET ADDRESS
144 HUMMEL AVENUE
CUMBERLAND COUNTY
CITY STATE ZIP
LEMOYNE PA 17043
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 0 . 00
2. Credits/Payments
A. Prior Payments 0.00
B.Discount 0.00
(See instructions.) Total Credits(A+B) (2) 0 . 00
3. Interest
(3) 0 . 00
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) 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
b. retain the right to designate who shall use the property transferred or its income . . . . . . . . . . . . . X
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 death? . . . . . ❑
4. Did decedent own an individual retirement account,annuity,or other non-probate property,which
contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ 0
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 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.
3M4671 4.000
REV-1502 EX+(12-12) SCHEDULE A
pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN REAL ESTATE
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Roi R. Baptiste 21 14 0660
All 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 fads.
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 DESCRIPTION OF DEATH
1. Improved real property located in the Borough of
Lemoyne, Cumberland County, Pennsylvania, known as 144
Hummel Avenue; further identified as Tax Parcel Number
12-21-0265-363 105,000.00
Gross sales price; see attached HUD-1
TOTAL (Also enter on Line 1,Recapitulation.) $ 105,000.00
'4e95 2.000 If more space is needed,use additional sheets of paper of the same size.
REV-1508 EX+(0812)
pennsylvania SCHEDULE E
DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC.
INHERITANCE TAX RE
RESIDENT DEC ENTNRN PERSONAL PROPERTY
ESTATE OF: FILE NUMBER:
Roi R Baptiste 21 14 0660
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
1. 2007 Buick Lucerne — sales price 6,500.00
2 Cash on hand 26.00
3 Household goods and furnishings, jewelry and
miscellaneous personal effects 18,900.00
Gross proceeds from public auctions conducted by Cordier
Auctions on several dates; see attached reports of
auctioneer
4 Miscellaneous refunds 59.39
5 PNC Bank Checking Account #5140131005 1,729.51
6 PNC Bank Money Market Account #5006127478 606. 68
7 State Farm Insurance - refund of homeowners insurance 46.81
8 U.S. Treasury - refund, 2013 personal income taxes 259.00
TOTAL(Also enter on line 5,Recapitulation) $ 28,127.39
2w48AD 2.000 If more space is needed,use additional sheets of paper of the same size.
REV-1511 EX+(0&13) SCHEDULE H
pennsylvania
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Roi R Baptiste 21 14 0660
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1 Neumyer Funeral Home 5,696.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions: 10,000.00
Name(s)of Personal Representative(s)Richard A Summers
Street Address 413 Walnut Street
City Harrisburg State PA ZIP 17101
Year(s)Commission Paid:2015
2. Attorney Fees: 21,858. 61
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: 358.50
5. Accountant Fees:
6. Tax Return Preparer Fees:
7.
1 Affinion
Accidental death insurance
Automatic payment of insurance premium 3.30
2 Check printing fees 16.95
Total from continuation schedules . . . . . . . . . 14,243.99
TOTAL(Also enter on Line 9,Recapitulation) $ 52 177.35
3W46Ac 2.000 If more space is needed,use additional sheets of paper of the same size.
Estate of: Roi R. Baptiste 21 14 0660
Schedule H Part 7 (Page 2)
3 Cordier Auctions
Auctioneer commission and expenses 8,000.05
4 Cumberland Law Journal
Legal advertisement 75.00
5 H&R Block
Preparation of 2013 personal income tax returns 151.00
6 Lemoyne Borough
Sewer utilities 737.75
7 Louis Keyes
Removal and hauling of unsaleable personal property
from residence 100.00
8 Mary Jane Wertz
Lawn care and snow removal 100.00
9 Mette, Evans & Woodside
Legal costs, including title abstract fees, postage,
photocopies, facsimile, etc. 250.00
10 PA American Water
Water utilities 324.71
11 Penn Waste
Trash services 150.50
12 PNC Bank
Overdraft and NSF fees 236.00
13 PPL Electric
Electric utilities 402.40
14 Richard A. Summers
Reimbursement for death certificates ($30) ,
maintenance supplies ($16.46) and postage ($6.28) 52.74
15 Settlement expenses from sale of decedent's
residence
Realty transfer tax, deed preparation and
miscellaneous expenses 1,225.50
16 Superior Plus Energy Services
Heating oil 255.27
17 Tax Collector, Lemoyne Borough
Real estate taxes 1,913.13
Total (Carry forward to main schedule) 13,974.05
Estate of: Roi R. Baptiste 21 14 0660
Schedule H Part 7 (Page 3)
18 The Patriot News
Legal advertisement 269.94
Total (Carry forward to main schedule) 269.94
REV-1512 EX+(12-72) SCHEDULE
pennsylvania
DEPARTMENTOF REVENUE DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Roi R. Baptiste 21 14 0660
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 All Better Care Urgent Care Center
Medical services 168.16
2 AT&T
Telephone 107.39
3 Bergdorf Goodman
Credit card 741.45
4 Capital One
Credit card 250.00
5 Holy Spirit Hospital
Hospital services 251.95
6 OneMain Financial
Consumer credit Account Number 67380799-0390625 1,787.53
7 Lemoyne Borough
Sewer utilities 65.80
8 PNC Bank
Credit card 639.38
9 72,884.99 Par
PNC Bank Secured Line of Credit Account
#4003048115474743 72,884.99
Secured by decedent's residence at 144 Hummel Avenue,
Lemoyne, PA
10 Quantum Imaging
Medical services 59.24
11 PA American Water
Water utilities 44.80
12 Spirit Physician Services
Medical services 10.37
13 PPL Electric
Electric utilities 77.42
14 Springleaf Financial
Unsecured consumer loan 11,954. 94
Total from continuation schedules . . . . . . . . . 2,585.57
TOTAL(Also enter on Line 10,Recapitulation) $ 91 628.99
2W46AH 2.000 If more space is needed,insert additional sheets of the same size.
Estate of: Roi R. Baptiste 21 14 0660
Schedule I (page 2)
Item
No. Description Amount
15 Superior Plus Energy Services
Heating oil 2,460.57
16 Uncashed check written prior to death 125.00
Total (Carry forward to main schedule) 2,585.57
REV-1513 EX+(01-10)
pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Roi R. BaDtiste 21 14 0660
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
TAXABLE DISTRIBUTIONS[Include outright spousal distributions and transfers under
Sec.9116(a)(1.2).]
1.
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. See Attached
TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 0.00
9W46AI 2.000 If more space is needed,use additional sheets of paper of the same size.
Estate of: Roi R. Baptiste 21 14 0660
Schedule J Part 2B (Page 1)
Item
No. Description Amount
1 Commonwealth of Pennsylvania
c/o A. James Millar, Office of Chief Counsel
PA Dept. of Revenue, 1061 Strawberry Square
Harrisburg, PA 17128 0.00
r -
Jlrtlr�ilrr��llll�l. POSTAGE>>PITNEY BOWES I
�. ZIP 1.7110
OD .V50
it i fill $ 011
✓ 91 7199 9991 7034 9500 819 k av � �. 0001396402 ivi. 25FE6. 13. 2015.
METTE, EVANS & WOODSIDE
A PROFESSIONAL CORPORATION
ATTORNEYS AT LAW
3401 NORTH FRONT STREET
P.O. BOX 595 _.
-HARRISBURG,PA 17110.0950
TO: Lisa M. Grayson, Esquire
Cumberland Co Register of Wills
One Courthouse Sq., Room 102 _
Carlisle PA 17013
METTE., EVANS &WOODSIDE
A PROFESSIONAL CORPORATION
ATTORNEYS AT LAW
HOWELL C.METTE THOMAS F.SMIDA 3401 NORTH FRONT STREET MARK S.SILVER JAMES W.EVANS
ROBERT MOORE PAULA J.LEICHT P.O.BOX 5950 BERNADETTE BARATTINI 1926-2008
CHARLES B.ZWALLY TIMOTHY A.HOY HARRISBURG,PA 17110-0950 RANDALL G.HURST"
PETER J.RESSLER THOMAS A.ARCHER" MELANIE L.VANDERAU
JAMES A.ULSH HENRY W.VAN ECK IRS NO. AARON T.DOMOTO "NEW JERSEY BAR
JEFFREY A.ERNICO MARK D.HIPP 23-1985005 BRIAN J.HINKLE MARYLAND BAR
MARY ALICE BUSBY RONALD L.FINCK KEVIN J.HAYES
KATHRYN L.SIMPSON HEATHER Z.KELLY TELEPHONE FACSIMILE ERIN L.PENTZ
(717)232-5000 (717)238-1818
TOLL,FREE: 1-800-902-5097
HTTP;(/WWW.METTE.COM
February 12, 2015
Lisa M. Grayson, Esquire
Cumberland County Register of Wills VIA CERTIFIED MAIL
1 Courthouse Square, Room 102 RETURNRECEIPT REQUESTED
Carlisle, PA 17013
v
Re: Estate of Roi R. Baptiste rn
File No.: 2014-00660 �Qrn
On cm
Dear Ms. Grayson: x"' ' M-1 r'.7
Enclosed for filing are the following:
1. Original and one copy of an Inventory; Yr -` r'j
c..) cn C)
2. Original and one copy of a Pennsylvania Inheritance Tax Return, plums copy 61
the cover page of the tax return;
3. A self-addressed, postage prepaid envelope for return mail.
Please file the original Inventory and Inheritance Tax Return. Please forward a copy of
the Inheritance Tax Return to the Pennsylvania Department of Revenue. Please return a date-
stamped copy of the Inventory and the cover page of the tax return to my attention in the
enclosed envelope.
Please do not hesitate to call with any questions. Thank you for your assistance.
Very truly yours, -
Lisa J. Kno
Paralegal to.Jeffrey A. Ernico
LJK:
Enclosures
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