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HomeMy WebLinkAbout03-26-15 t penitsylran�is 1505614105 aff"INW011rdo" Ex(03-14)(n) REV-1500 EQr-1�'00 OFFICIAL USE ONLY Bureau of Individual Taxes INHERITANCE TAX RETURN County Code Year Fie Number 2805Di Ha �j Harrisbrisb urg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Sociaf Security Number Date of Death MMDDYYYY Date of Birth M MODYYYY 7/312013 11t19/23 Decedent's Last Name Suffix Decedent's First Name Ml 2EIDERS DONALD D (i€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 WINS FILL.IN APPROPRIATE OVALS BELOW C=) 1.Original Return qp 2.Supplemental Return a 3. Remainder Return(date of death prior to 12-f 3 82) p 4.Agriculture Exemppttion(date of Q 5.Future Interest Compromise(date of {� 6. Federal Estate Tax Retum Required death ort or after 7-1-2012} death after 12-12-82) C= 7.Decedent Died testate p S.Decedent Maintained a Living Trust _ 9. Total Number of Safe Deposit Boxes (Attach copy of will.) (Attach copy of trust.) © 10.Litigation Proceeds Received Q 11.Non-Probate Transferee Return Q 12. Deferral/Election of Spousal Trusts (Schedule F and G Assets Only) G3 13.Business Assets C) 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 Steven Nowell, Esquire 717-770-1277 First Line of Address Nowell Law Firm Second Line of Address 619 Bridge Street City or Post Office State ZIP Code New Cumberland PA 17070 Correspondent's email address: hwllstvn F2251-CART REGISTER OF WILLS USE ONLY REGISTER Ot-WILLS USE ONLY DATE FILED#UNODYYYY rrI OWE FILED G7 4 rn < I r3 r•- r o r A l ; PLEASE USE ORIGINAL FORM ONLY �t`epi Side 9 > -c �f -r` i win I ai 15,WS 614111 7r 1505614205 REV-1500 EX(FI) Decedent's Social Security Number Decedent's Name., RECAPITULATION 1. Real Estate(Schedule A). ... ........... ...... 1. 0 2, Stocks and Bonds(Schedule B) ....................................... 2. 0 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) ...., 3. 0 4. Mortgages and Notes Receivable(Schedule 0)........................... 4. 0 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E)....... 5. 270,0129,00 6. Jointly Owned Property(Schedule F) C-%Separate Billing Requested ------- 6. 25,000.00 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) C::)Separate Billing Requested........ 7. 0 8. Total Gross Assets(total Lines I through 7)-......... ......... 8. 295,129.00 9- Funeral Expenses and Administrative Costs(Schedule H)......... 9. 18,109.99 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)........... 10. 4,140.29 11, Total Deductions(total Lines 9 and 10).... ................ ........... 11- 22,250.28 12. Net Value of Estate(Line 8 minus Line 11)............. .......... 12_ 272,878,72 13. Charitable and Governmental Bequests/Sec.9113 Trusts for which an election to tax has not been made(Schedule J) ...................._ 13. 0 ' 14. Net Value Subject to Tax(Line 12 minus Line 13) .-..................... 14. 272,878.72 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 114 taxable at the spousal tax rate,or transfers under Sec.9116 (a)(1.2)X.0_ I& Amount of Line 14 taxable at lineal rate x.o45_ 272,878.72 16. 12,279.54 17, Amount of Line 14 taxable at sibling rate X-12 17. 18. Amount of Line 14 taxable at collateral rate X.15 18, 19. TAX DUE................................... ..................... 19. 12,279.84 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Under penalties of perjury,I declare I have examined this rabim,including accompanying schedules and statements,and to the best of my knowledge and belief, it is Mie,correct and complete.Declaration of preparer other than the person responsible for filing the return is based on all information of which preparer has I edge. IGNA ,)IRE OF Ppi9eN)RESPONSWE F ILI RETUFjfj OL.144b, D73,-/ IK �_ 0S X"W�n� 314 cw'%�_Srr. _WKMA�VA- 0., I 0tPAFfEk0tl­iER' RS SPONS113LE FOR FILING TH19 RETURN T (_Slt�GN _111 '3 (0 E ADDRESS dehdje/I JIA�A� YC(rGf-4, Side 2 1505614205 REV-15M EX (FI) Page 3 1 Ftle Number Decedent's Complete Address: DECEDEWS NWE Donald D. Zeiders STREETADDRESS 450 North Bethany Drive My ZIP Mechanicsburg =PA 17055 Tax Payments and Credits: 1, Tax Due(Page 2,Line 19) (1) 12,279.54 Z Credits/Payments A.Nor Payments 12,230-04 B.Discount (See instructions.) Total Credits(A+6) (2) 12,230,04 3, Interest (3) 4. if Line 2 is greater than Line 1+Line 3,enter the difference. This is the OVERPAYMM. R11 in oval on Pap 2,Une 20 to request a Won& (4) 5- It Line I+Line 3 is greater than Line 2,enter the difference.This is the TAX DUE- (5) 49.50 Make check payable to: REGISTER OF WILLS,AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN")r IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred....................................................................................... E) 0 b. retain the right to designate who shall use the property transferred or its income ..................................... El N c. retain a reversionary interest............................................-...........................................--....................... 0 0 d. receive the promise for life of either payments,benefits or care?................................................................... ❑ 2. 9 death occurred after Dec.12,1982.did decedent Warder property within one year of death without receiving adequate consideration?..................................-.......1.........I........ ............................................ 3. Did decedent own an in trust W or payable-uponAeath 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? ................................ ....................................................................... El 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND RLE 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 172 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 f72 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 11,2000: • The tax rate imposed on the net value of translers farm 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 172 P.S.§9116(a)(1.2)). • The tax rate imposed on the net value oftansfers to or for the use of the decedents lineal beneficiaries is 4.5 percent,except as noted in 172 P.S.§9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedents siblings is 12 percent 172 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-ESTATE OF DONALD D. ZEIDERS CASH,BANK DEPOSITS&MISCELLANEOUS PERSONAL PROPERTY FILE NUMBER 2013-00766 1. United States Currency $ 24,428.12 2. PNC Accounts &Certain Certificates of Deposit $ 89,765.48 PNC Certificate of Deposit#31100363992 PNC Certificate of Deposit#31400213831 PNC Certificate of Deposit#31800274836 3. PNC Checking/Savings Account $ 5,006.00 4. Sovereign Bank Certificates of Deposit $ 120,802.29 Sovereign Bank Certificate of Deposit#1685293563 Sovereign Bank Certificate of Deposit#1685553115 Sovereign Bank Certificate of Deposit#2313726917672472305 S. Sovereign Bank Checking/Savings Account $ 2,156.00 $ 21,206.98 5. Pontiac Grand Am (Appraisal Attached) $ 4,500.00 6. State Farm Insurance Refunds $ 115.75 $ 3.18 $ 110.29 7. Verizon Refund $ 21.47 8. PA Media Group (Newspaper Refund) $ 23.66 9. UNUM Refund (Long Term Care Insurance) $ 610.24 10. 1/3 of Interest on Jointly Owned Certificate of Deposit issued by United Methodist Church (Letter Attached from Susquehanna Conference of the United Methodist Church) $ 86.64 11. American Income Life (Refund Unearned Premium) $ 102.88 12. IRS Refund $ 1,191.00 $270,129.00 SCHEDULE F-ESTATE OF DONALD D.ZEIDERS JOINTLY OWNED PROPERTYU FILE NUMBER 2013-00766 SURVIVING JOINT TENANT NAMES ADDRESS RELATIONSHIP Cynthia Hess 350 Duke Street Daughter Ephrata, PA 17522 Fay Royer 2615 Hazelwood Road Daughter Lancaster, PA 17601 JOINTLY OWNED PROPERTY The Decedent and both daughters owned 1/3 of a series of Certificates of Deposit issued by the United Methodist Church. The accounts were made joint between the Decedent and his daughters on January 13, 2009. Description of Property DOD Value %Interest Decedent's Value United Methodist Church Certificates of Deposit No. 193 $ 500.00 1/3 No. 240 $ 500.00 1/3 No. 20049 $10,000.00 1/3 No. 10693 $10,000.00 1/3 No. 21265 $12,000.00 1/3 No. 29743 $13,000.00 1/3 No. 19871 $20,000.00 1/3 No. 10733 $ 5,000.00 1/3 No. 10402 $ 2,000.00 1/3 No. 10352 $ 2,000.00 1/3 $75,000.00 $25,000.00 SCHEDULE H- ESTATE OF DONALD D. ZEIDERS FUNERAL EXPENSES AND ADMINISTRATIVE COSTS FILE NUMBER 2013-00766 ITEM NO. DESCRIPTION AMOUNT A.1 Funeral Expenses $ 8,173.07 B.2 Attorney Fees Steven Howell,Esquire Howell Law Firm 619 Bridge Street New Cumberland, PA 17070 $ 9,160.00 4. Probate Fees Register of Wills Probate $ 393.50 USPS Certified Mail $ 6.11 Patriot News Advertising Estate $ 130.31 Cumberland Law Journal Ad Estate $ 75.00 Additional Probate Fees Fee In Excess of Initial$200,000 Estimate $ 50.00 Family Settlement Agreement $ 20.00 7. Bank Fees ($3.00 Per Month) $ 12.00 8. Legal Fee for Supplemental Tax Return $ 75.00 9. Filing Fee for Supplemental Tax Return $ 15.00 $18,109.99 SCHEDULE I - ESTATE OF DONALD D.ZEIDERS DEBTS OF THE DECEDENT FILE NUMBER 2013-00766 ITEM NO. DESCRIPTION AMOUNT 1. Bethany Village At Home $ 2,499.00 2. Harrisburg Pharmacy $ 54.20 3. Community Life Ambulance $ 104.80 4. PPL Electric Service $ 132.84 5. Verizon Wireless $ 42.21 6. PA Auto Broker (Transfer Grand Am) $ 85.00 7. Home Instead Senior Care $ 209.50 8. PA American Water $ 43.26 9. Bethany Village Service Fee $ 959.48 10. Caremark CVS $ 10.00 $ 4,140.29