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HomeMy WebLinkAbout03-30-15 (2) pennsyNania 1505616627 3M464710.000 DE`PARRMENTr REVENUE FX(03-14)(TP) REV-1- 1 JOO OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number. PO BOX 280601 INHERITANCE TAX RETURN 21 14 0248 Harrisburg PA 17128-0601 . RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 192-30-1403 12312013 05071938 Decedent's Last Name Suffix Decedent's First Name MI SMITH ROSEMARY J (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 OVALS BELOW 1. Original Return El 2. Supplemental Return El 3. Remainder Return(date of death prior to 12-13-82) ❑ 4. Agriculture Exemption(date of ❑ 5. Future Interest Compromise(date of ❑ 6. Federal Estate Tax Return Required death on or after 7-1-2012) death after 12-12-82) FRI 7. Decedent Died Testate F-1 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 El 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 TO: Name Daytime Telephone Number JEFFREY A . ERNICO, ESQ .. 717-232-5000 First Line of Address 3401 NORTH FRONT STREET Second Line of Address PO BOX 5950 City or Post Office State ZIP Coder HARRISBURG PA 171100.950 Correspondent's email address: J A E R N I C 0 a M E T T E -C 0 M '? co REGISTER:O�#Q USE eLY r1 ry REGISTER OF WILLS USE ONLY DATE FILED MMDDYYYY Ell `a7 DATE FILED STAMP PLEASE USE ORIGINAL FORM ONLY Side 1 VIII)III'I IIIII'IIII VIII VIII VIII I'lll lull(l'lI Illi llll 1505618627 1505618627 St§1l'r'^l.. ��� tee. ! ;r•,�; +sem^.r. Jam. •t _--'-- . _... � $ ,........�,x^;�'_;iF�i:81_,,:n'-';�;:i ;:✓'a:i:.':I:li��:? C,:t};`i�zf REV-1500 EX(TP) Page 3 File Number Decedent's Complete Address: 21 14 0248 DECEDENTS NAME SMITH J STREET ADDRESS 3_546 SEPTEMBER DRTVF CUMBERLAND CITY STATE ZIP CAMP HILL PA 17011 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 3,244 -00 2. Credits/Payments A. Prior Payments 5,000-00 B.Discount 0.00 . (See instructions.) Total Credits(A+B] (2) 5,000 - 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) 1,756 - 0 0 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 a 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? . . . . . . . . . . . . . . . . . . . . . . EJ FXI 2. If death occurred after Dec. 12, 1982,did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . © a 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X❑ r 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) pennsylvania SCHEDULE A DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Rosemary J Smith 21 14 0248 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 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 N owned as tenant in common. VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Improved real estate located in the Borough of Camp Hill, Cumberland County, Pennsylvania, known as 3546 September Drive; further identified as Tax Parcel Number 01-22-0531-080 164,900.00 Gross sales price - see attached HUD-1 TOTAL (Also enter on Line 1,Recapitulation.) $ 164,900.00 2w4695 2.000 If more space is needed,use additional sheets of paper of the same size. REV-1508 FSC+(08-12) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE, CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RESIDENTDECEDENTTURN PERSONAL PROPERTY ESTATE OF: FILE NUMBER: Rosemary J Smith 21 14 0248 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. 1996 Lincoln Towne Car sedan - sales price 500.00 2 Household furnishings and miscellaneous personal effects 500.00 3 Metro Bank Checking Account #2843238987 1,893.11 Interest accrued to 12/31/2013 0.09 TOTAL(Also enter on line 5,Recapitulation) $ 2,893.20 2w46AD 2.000 If more space is needed,use additional sheets of paper of the same size. REV-1510 EX+(08-09) SCHEDULE G pennsylvania DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Rosemary J Smith 21 14 0248 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. DESCRIPTION OF PROPERTY EXCLUSION TAXABLE ITEM N�LOETFENAME OFTFETRANSFEREE,TFEIRRELATIONSHPTODECEDENT AND DATE OF DEATH %OFDECD'S NUMBE TFEDATE OFTRANSFER.ATTACHACOPYOFTHE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST IFAPPLICABLE VALUE 1 IRA, American Funds Account #59028468 40,273.78 100.0000 0.00 40,273.78 Beneficiary is Cheryl A. Smith The following assets were held in Decedent's American Funds Individual Account #82600366, which contained a transfer on death designation to Cheryl A. Smith: 2 645.017 Shares American Funds Capital Income Builder CUSIP: CAIBX 37,720.59 100.0000 0.00 37,720.59 645.017 shares at $58.48 per share 3 72.415 Shares Capital World Growth and Income Fund CUSIP: CWGIX 3,276.05 100.0000 0.00 3,276.05 72.415 shares at $45.24 per share 4 1,910.413 Shares The Income Fund of America CUSIP: AMECX 39,411.82 100.0000 0.00 39,411.82 1,910.413 shares at $20.63 per share TOTAL(Also enter on line 7,Recapitulation)$ 120 682.24 If more space is needed,use additional sheets of paper of the same size. 9W46AF 2.000 - REV•1511 EX+(08-13) - SCHEDULE H pennsylvania DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE,COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Rosemary J Smith 21 14 0248 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Hetrick Bitner Funeral Home 10,019.18 2 Temple Beth Shalom 500.00 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: 10,000.00 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: 300.00 5. Accountant Fees: 6. Tax Return Preparer Fees: 7. 1 Camp Hill Borough Sewer utilities 1,273.17 2 Comcast Television/internet 760.22 Total from continuation schedules . . . . . . . . 39,295.03 TOTAL(Also enter on Line 9,Recapitulation) $ 62,147.60 3W46Ac 2.000 If more space is needed,use additional sheets of paper of the same size. Estate of: Rosemary J. Smith 21 14 0248 Schedule H Part 7 {page 2} 3 Cumberland Law Journal Legal advertisement 75.00 4 Death certificates 113,50 5 Erie Insurance Homeowner's and automobile insurance 625.75 6 Home Paramount Pest treatment 195.15 7 Keller Real Estate Non-refundable listing fee 225.00 8 Liberty Mutual Insurance Co. Estate surety bond 799.00 9 PA Department of Transportation Vehicle transfer fees 42.75 10 Pennsylvania American Water Co, Water utilities 307,38 11 Penn Waste Trash service 259.30 12 PPL Electric Electric utilities 1,274.66 13 UGI Gas utilities 1,032.06 14 Property maintenance Mowing and shoveling snow 1,300.00 15 Real estate taxes 2,154.37 16 Repairs and improvements to residence Paint, carpet, supplies and materials associated with cleaning, painting, plumbing and household repairs 10,730.07 17 Settlement expenses - sale of residence Including realtor's commission, realty transfer tax, sellers assistance, and miscellaneous fees 13,415.68 18 Tax preparer Preparation of 2013 personal income tax returns 50.00 Total (Carry forward to main schedule) 32,599.67 Estate of: Rosemary J. Smith 21 14 0248 Schedule H Part 7 (Page 3) 19 The Patriot News Legal advertisement 246.90 20 Wells Fargo Additional interest and fees accrued on reverse mortgage from DOD through sale of property 6,448.46 Total (Carry forward to main schedule) 6,695.36 REV•1512EX+(12-12) SCHEDULE pennsylvania DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS - RESIDENT DECEDENT ESTATE OF FILE NUMBER Rosemary J. Smith 21 14 0248 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. Boscov's - retail credit account 435.00 2 Comcast Television/internet 205.06 3 Camp Hill Emergency Physicians Medical services 1,460.00 4 Capital Cardiology Medical services 125.00 5 The Woman Within - retail credit account 160.00 6 United Debt Service Collection agent for PNC Bank credit card 4,334.60 7 United States Treasury Balance owed, 2013 Federal personal income taxes 3,244.00 8 Verizon 209.56 9 143,589.07 Par Wells Fargo Bank, N.A. Mortgage Account #0106335052 143,589.07 $132,759.45 principal, plus $10,829.62 accrued Secured by decedent's residence at 3546 September Drive, Camp Hill, PA 10 Pennsylvania American Water Co. Water utilities 32.06 11 PPL Electric Electric utilities 164.69 12 UGI Gas utilities 280.00 TOTAL(Also enter on Line 10,Recapitulation) $ 154,239.04 2W46AH 2.000 If more space is needed,insert additional sheets of the same size. REV-1513 EX+(01-10) SCHEDULE J pennsylvania DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Rosema J. Smith 21 14 0248 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. Cheryl A. Smith 9417 Delancey Drive Vienna, VA 22182 100% of Residue: 72,088.80 Daughter 72,088.80 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. [[ 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 swnsAl 2.000 If more space is needed,use additional sheets of paper of the same size. METTE,, EVANS &WOODSME A PROFESSIONAL CORPORATION ATTORNEYS AT LAW HOWELL C.METTE THOMAS F.SMHIA - 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.SU4PSON HEATHER Z.KELLY TELEPHONE FACSIMILE ERIN L.PENTZ (717)232-5000 (717)236-1816 TOLL FREE: 1-800-962-5097 HTTPV/%rW W.METTE.C6M March 26, 2015 Lisa M. Grayson, Esquire Cumberland County Register of Wills VIA CERTIFIED MAIL 1 Courthouse Square, Room 102 RETURNRECEIPT REQUESTED Carlisle, PA 11013 _?rn rn n'. c Re: Estate of Rosemary J. Smith ; File No.: 2014-00248. rn :x' `� Q. d ' Dear Ms. Grayson: G'. . Enclosed for filing are the following: '; Y`' ►--� r'n -A 1. Original and one copy of an Inventory; ;; s 2. Original and one copy of a Pennsylvania Inheritance Tax Return,plus a copy of 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 e Paralegal to ffrey A. Ernico LJK: Enclosures 7820441 ; �.> �. �- � , . . t f..... � � 1 �.1 t t .. + 1 �� - ly..,. 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