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HomeMy WebLinkAbout04-14-15 � 1505614134 EX(03-14)(FI) REV-1500 CountyCode Year FileNumber Bureau of Individual Taxes INHERITANCE TAX RETURN Po Box zsoso� 2 1 1 5 0 0 8 4 Harrisburq PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BE�OW Social Security Number Date of Death MMDDY�vY Date of Birth MMDDYYYY 2 1 8 1 8 7 1 0 9 1 2 3 1 2 0 1 4 0 7 0 8 1 9 2 2 DecedenYs Last Name Suffix DecedenYs First Name MI S C H E C H T E R L Y H E L E N P (If Applicable)Enter Surviving Spouse's Information Below Spouse's�ast Name Suffix Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW Q 1.Original Return � 2.Supplemental Return � 3. Remainder Return(date of death Prior to 12-13-82) � 4.Agriculture Exemption � 5.Future Interest Compromise(date of � 6. Federal Estate Tax Return Required (date of death on or after 7-1-2012) death after 12-12-82) Q 7. Decedent Died Testate ❑ 8. Decedent Maintained a Living Trust � 9.Total Number of Safe Deposit Boxes (Attach copy of will.) (Attach copy of trust.) � 10. Litigation Proceeds Received � 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 (No trust involved) CORRESPONDENT•THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number MURREL R . WALTERS , I I I 71 7 697 4700 First Line of Address WALTERS & GALLOWAY , PLLC Second Line of Address 5 4 E A S T M A I N S T City or Post Office State ZIP Code �v MEC HA NI CS BU RG PA 1 7 0 5 5 �-, � �, rn � � � � � CorrespondenYs e-mail address: MURREL@WALTERSGALLOWAY.COM cr�� � �n � m c� _ c� REGIST�O�'MVI�S US�LY t"�"t � _ _'J REGtSTER OF WILLS USE ONLY �- �� M �::'� � DATE FILED MMDDYYYY -:-3 r;'> £-� � r� -� , :�:;> _r� � ..i- � ; y t:'.: _— � ►—• r- m f, .,' '� � � O y� p DATE FILED STAMP PLEASE USE ORIGINAL FORM ONLY Side 1 I IIIIII IIIII IIIII IIIII�IIII IIIII IIIII II�II IIIII IIIII IIII III) � 1505614134 1505614134 J `, �' � J 1505614234 REV-1500 EX(FI) DecedenYs Social Security Number DecedenYs Name: HELEN P. SCHECHTERLY 2 1 8 1 8 7 1 0 9 RECAPITULATION 1. Real Estate(Schedule A) �� � . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Stocks and Bonds(Schedule B) 2. 6 3 1 � $ . 4 $ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C) . . . . . 3. ' 4. Mortgages and Notes Receivable(Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . 4. • 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E). . . . . . . 5. 9 3 9 � . $ � 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . . . . . . . 6. • 7. Inter-Vivos Transfers&Miscellaneous N -Probate Property O , O O (Schedule G) � Separate Billing Requested . . . . . . . 7. 8. Total Gross Assets(total Lines 1 through 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 7 2 5 0 9 , 2 9 9. Funeral Expenses and Administrative Costs(Schedule H) . . . . . . . . . . . . . . . . . . 9� � 7 $ 3 7 . 4 4 10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule I) . . . . . . . . . . . . . 10. 9 � 4 . 1 4 11. Total Deductions(total Lines 9 and 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. � $ 7 4 � . 5 8 12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . �2� 'rJ 3 7 6 7 . 7 � 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J) . . . . . . . . . . . . . . . . . . . . . . 13. • 14. Net Value Subject to Tax(Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . . . . . 14. 'rJ 3 7 6 7 . 7 � 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 _ � . � � 15. � . � � 16. Amount of Line 14 taxable at lineal rate X•0_ � • � � 16, � • � � 17. Amount of Line 14 taxable 5 3 7 6 7 . 7 1 ,�. 6 4 5 2 . 1 3 at sibling rate X.12 18. Amount of Line 14 taxable � . � � at collateral rate X.15 0 • � � ,g. 19. TAX DUE 6 4 5 2 . 1 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Under penalties of perjury,I declare I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and befief, 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. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE �--�--.�.� �' �'.a.ti-�.-�. �_/�_/S ADDRESS EUNICE I. B I T 10 HART�DALE DR CAMP HILL PA 17011 SIGNATURE P EP H HAN PERSON RESPONSIBLE FOR FILING THE RETURN D TE � -/��ls ADDRESS MURRE . WALTERS, III 54 E MAIN ST MECHANICSBURG PA 17055 I IIIIII IIIII IIIII IIIII IIIII IIIII IIIII IIIII IIIII IIIII(III IIII Side 2 � 1505614234 1505614234 J REV-1500 EX (FI) Page 3 File Number Decedent's Complete Address: 2� �� oos4 DECEDENT'S NAME HELEN P. SCHECHTERLY _.._._. STREET ADDRESS 421 BROOK CIRCLE ____.. CITY STATE ZIP MECHANICSBURG PA 17055 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 6,452.13 2. Credits/Payments A.Prior Payments 6,000.00 B.Discount 300.00 (See instructions.) Total Credits(A+B) (2) 6,300.00 3. Interest (3) 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) 152.13 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 ...................................................................... X b. retain the right to designate who shall use the property transferred or its income ............................... ❑ � c. retain a reversionary interest ..................................................................................................... X d. receive the promise for life of either payments,benefits or care? ....................................................... � 0 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? ......... ❑ � 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: • 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 decedenYs 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-1503 EX+(8-12) pennsylvania SCHEDULE B DEPARTMENT OF REVENUE INHERITANCETAXRETURN STOCKS & BONDS RESIDENT DECEDENT ESTATE OF FILE NUMBER HELEN P. SCHECHTERLY 21 15 0084 All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. EDWARD JONES 12,348.75 ACCOUNT X9422 2. EDWARD JONES 50,769.73 ACCOUNT X4342 TOTAL(Also enter on Line 2,Recapitulation) $ 63 118.48 If more space is needed, insert additional sheets of the same size REV-1508 EX+(08-12) pennsylvania SCHEDULE E DEPARTMENTOFREVENUE CASH, BANK DEPOSITS & MISC. INHERITANCETAXRETURN pERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: HELEN P. SCHECHTERLY 21 15 0084 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 Schedu�e F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. CASH 287.00 2. UTI�ITIES-REFUND 140.86 COMCAST VERIZON 3. EDWARD JONES 400.00 MONTHLY DIVIDEND DECEMBER, 2014 4. METRO BANK 7,334.86 CHECKING ACCOUNT-x1823 5. SILVERSCRIPT 22.00 REFUND 6. HAAR'S AUCTION 100.00 SALE OF PERSONAL PROPERTY 7. BANKER'S LIFE&CASUALTY COMPANY 72•49 PREMIUM REFUND 8. BLAIR CATALOG 51.20 REFUND 9. NATIONWIDE INSURANCE 64.00 RENTERS' REFUND 10. DELBROOK MANOR APARTMENTS 110.00 RETURN SECURITY DEPOSIT 11. BANKER'S LIFE&CASUALTY COMPANY 308.40 PREMIUM REFUND 12. PA TAX REBATE PROGRAM 500.00 REBATE TOTAL(Also enter on Line 5,Recapitulation) $ g 390.81 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 INHERITANCETAXRETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER HELEN P. SCHECHTERLY 21 15 0084 DecedenYs debts must be reported on Schedule I. ITEM AMOUNT NUMBER DESCRIPTION A, FUNERAL EXPENSES: 9,553.00 1. MUSSELMAN'S FUNERAL HOME 700.00 2. ST. JOHN'S CEMETARY-GRAVE OPENING 100.00 3. LAYMAN KENNEDY, MINISTER g3.94 4. MT OLIVER UNITED METHODIST-MEAL g. ADMINISTRATIVE COSTS: �. Personal Representative Commissions: 3,600.00 Name(s)of Personal Representative(s) EUNICE I. BENOIST StreetAddress 10 HARTZDALE DR City CAMP HILL State PA Z�P 17011 Year(s)Commission Paid: 2015 2. Attorney Fees: WALTERS&GALLOWAY, PLLC 3,550.00 3, Family Exemption:(If decedenPs address is not the same as claimanYs,attach explanation.) Claimant Street Address City State Z�P Relationship of Claimant to Decedent 4. Probate Fees: CUMBERLAND COUNTY REGISTER OF WILLS 240.50 5 Accountant Fees: g, Tax Return Preparer Fees: 7. TOTAL(Also enter on Line 9,Recapitulation) $ �7 837.44 If more space is needed,use additional sheets of paper of the same size. REV-1512 EX+(12-12) pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT� INHERITANCETAXRETURN MORTGAGE LIABILITIES 8�LIENS RESIDENT DECEDENT FILE NUMBER ESTATE OF HELEN P. SCHECHTERLY 21 15 0084 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses. VALUE AT DATE ITEM DESCRIPTION OF DEATH NUMBER 603.00 �, MERRY MAIDS CLEANING OF APARTMENT 2. PPL ELECTRIC UTILITES 301.14 TOTAL(Also enter on Line 10,Recapitulation) $ 904.14 If more space is needed,insert additional sheets of the same size. REV-1513 EX+(01-10) pennsyivania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER: ESTATE OF: HELEN P. SCHECHTERLY 21 15 0084 RELATIONSHIP TO 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).] 1. EUNICE 1. BENOIST Sibling 100.00 10 HARTZDALE DR. CAMP HILL, PA 17011 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. $ If more space is needed,use additional sheets of paper of the same size.