HomeMy WebLinkAbout08-04-15 pennsytvania 1505614105
ua ° T�°WF EX(03-14)(R)
REV-1500 OFFICIAL USE ONLY
Bureau of Individual Taxes County Code Year File Number.
PO BOX 280601 INHERITANCE TAX RETURN n
Harrisburg, PA 17128-0601 RESIDENT DECEDENT 0` CIY
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
12152014 12231918
Decedent's Last Name Suffix Decedent's First Name MI
HARTMAN MARGARET S
(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
0)D 1.Original Return O 2.Supplemental Return O 3. Remainder Return(date of death
prior to 12-13-82)
O 4.Agriculture Exemption(date of C 5.Future Interest Compromise(date of 6. Federal Estate Tax Return Required
death on or after 7-1-2012) death after 12-12-82)
CMD 7.Decedent Died Testate O 8.Decedent Maintained a Living Trust 9. Total Number of Safe Deposit Boxes
(Attach copy of will.) (Attach copy of trust.)
O 10.Litigation Proceeds Received O 11.Non-Probate Transferee Return O 12. Deferral/Election of Spousal Trusts
(Schedule F and G Assets Only)
C=) 13.Business Assets O 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
EDGAR R. LUHN III (717)448-1204
First Line of Address
480 DOUBLING GAP ROAD
Second Line of Address
City or Post Office State ZIP Code
NEWVILLE PA 17241
w
Correspondent's email address- edluhn@aol.com C_"
__73or rn
REGISTER i&S USE Ofd
REGISTER OF WILLS USE ONLY
DATE FILED MMODYYYY I'1 :z=
Co
DATE FILED'STAMP N i-- '7
I
r.-1 co O
PLEASE USE ORIGINAL FORM ONLY
Side 1
6
614 1505624105
J 1505614205
REV-1500 EX(FI) Decedent's Social Security Number
Decedent's Name: MARGARET S. HARTMAN
RECAPITULATION
1. Real Estate(Schedule A). ............................................ 1. 0.00
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) O Separate Billing Requested ....... 6. 233,375
7. Inter-vvos Transfers&Miscellaneous Non-Probate Property
(Schedule G) O Separate Billing Requested........ 7. 0.00
8. Total Gross Assets(total Lines 1 through 7)............................. 8. 233,375
9. Funeral Expenses and Administrative Costs(Schedule H)................... 9. 19,998
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............... 10. 10,124
11. Total Deductions(total Lines 9 and 10)................................. 11. 30,122
12. Net Value of Estate(Line 8 minus Line 11).............................. 12. 203,253
13. Charitable and Governmental Bequests/Sec.9113 Trusts for which
. v
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. 203,253
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.045 203,253 16, 9,146.00
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. 9,146.00
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 1
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.
SIGNATURE OF SON RESPONSIBLE FOR FILING RETURN DATE
ADDRESS
SIGNATURE OF P ER OTHFFOAAUORSONPESPONSIBLE FOR FILING THE RETURN D ��
ADDRESS
Side 2 J
6 4 1505614205
REV-1500 EX (FI) Page 3 File Number 21-15-0098
Decedent's Complete Address:
DECEDENTS NAME
MARGARET S. HARTMAN
STREETADDRESS
60 SPRUCE CIRCLE
CITY STATE ZIP
NEV VILLE PA 17241
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1)9,146.00
2. Credits/Payments
A.Prior Payments 9,133.00
B.Discount 469.035
(See instructions.) Total Credits(A+B) (2)9,602.00
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)456.00
5. If Line 1+Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5)
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
b. retain the right to designate who shall use the property transferred or its income............................................ ❑ 0
c. retain a reversionary interest.............................................................................................................................. ❑ N
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?.............................................................................................................. ❑ 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)j.
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
(/2 P.S.§9116(a)(1.1)(ii)j.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)j.
• 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)j.
• 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)j.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-1509 EX+(02-15)
pennsylvania SCHEDULE F
DEPARTMENT REVENUE JOINTLY-OWNED PROPERTY
INHERITANCE TAXAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
MARGARET S.HARTMAN a.k.a.MARGARET H.HARTMAN 21-15-0098
If an asset became jointly owned within one year of the decedent's date of death,it must be reported on Schedule G.
SURVIVING JOINT TENANT(S)NAME(S) ADDRESS RELATIONSHIP TO DECEDENT
A. BEVERLY H.LEHMAN 20 STONE LEDGE ROAD.,NEWVILLE,PA. 17241 DAUGHTER
B.
C.
JOINTLY OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECEDENTS VALUE OF
NUMBER TENANT JOINT IDENTIFYING NUMBER.ATTACH DEED FOR JOINTLY HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST
1. A. ACN 15103667-CHECKING ; 63,894.74
; .50 ; 31,947.37
2. i A. ACN 15103668-CERTIFICATE 50,297.82 .50 25,148.91 ;
3. , A. ACN 15103669-SAVINGS 40,120.34 .50 20,060.17
I
4. A. ACN 15103666-SAVINGS 79,062.26 .50 39,531.13
I
I
I
I
i
I
I
� I I
i
I I
i
I
TOTAL(Also enter on Line 6, Recapitulation) $ 233,375
If more space is needed,use additional sheets of paper of the same size.
REV-1511 EX+(02-15)
Pennsylvania
SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERRESIDENT
DECEDAX REENT ADMINISTRATIVE ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
MARGARET S. HARTMAN a.k.a. MARGARET H. HARTMAN 21-15-0098
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1' EGGER FUNERAL HOME 7,495.00
2. PASTOR 250.00
3. EBY GRANITE WORKS 130.00
4. , EGGER FUNERAL HOME OBITUARY CHECK#166 1468.90
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
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: 385.00
5. Accountant Fees:
6. Tax Return Preparer Fees:
7.
8. LAW JOURNAL ESTATE NOTICE 75.00
9. CARLISLE SENTINEL ESTATE NOTICE 169.30
10.1 FILING FEE REV. 1500 15.00
11.: ESTATE CHECKS 10.28
TOTAL(Also enter on Line 9,Recapitulation) $ 19,998-00
If more space is needed,use additional sheets of paper of the same size.
REV-1512 EX+(02-15)
_�.
pennsylvania
SCHEDULE I
.s3 DEPARTMENT OF REVENUE DEBTS OF DECEDENT,
INHERITANCE TAX RETURN
RESIDENT DECEDENT MORTGAGE LIABILITIES & LIENS
ESTATE OF FILE NUMBER
MARGARET S. HARTMAN a.k.a. MARGARET H. HARTMAN 21-15-0098
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 GREEN RIDGE RENTAL 2,455.18
2. GREEN RIDGE MONTHLY MAINTENANCE FEE 2,032.90
3. ACME STORAGE 81.87
4. GREEN RIDGE TELEPHONE 5.29
5. MILLENIUM PHARMACY 45.25
6. ACME STORAGE(8 months x$74.20) 593.60
7. FRANCES KLOVSTAD(VA property taxes and demolition for decedent's share) 4910.00
i
TOTAL(Also enter on Line 10, Recapitulation) $ 10124.69
If more space is needed,insert additional sheets of the same size.
REV-1513 EX+(02-15)
7 pennsylvania SCHEDULE J REVENUEDEPARTMENT OF
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
MARGARET S. HARTMAN a.k.a. MARGARET H. HARTMAN 21-15-0098
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).]
I. BEVERLY H.LEHMAN DAUGHTER 1/4
2. MARTHA H. MACLAY DAUGHTER 1/4
3. BARBARA H.WILDE DAUGHTER 1/4
4. FREDERICK S. HARTMAN SON 114
i
I
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:
i
I
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
I
r
i
i
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.
EDGAR R. LUHN III
ATTORNEY AT LAW
480 DOUBLING GAP ROAD NEWVILLE,PENNSYLVANIA 17241 (717)448-1204
?r
August 1, 2015
LISA M. GRAYSON, ESQ.
CUMB. CO. REGISTER OF WILLS
CUMBERLAND COUNTY COURTHOUSE ,
SUITE 102 M
1 COURTHOUSE SQUARE M
CARLISLE, PA 17013 ' M _n E"T1 i"'rIm
.r..,
71 r„�^ O
RE: INHERITANCE TAX RETURN �' �' --1 -1
ESTATE OF MARGARET S. HARTMAN �' r
PA FILE #21-15-0098 �� ry i- rn
Dear Ms. Grayson,
Enclosed please find the inheritance tax return for the above-mentioned estate, along with
the filing fee for your office.
Also enclosed is an inheritance tax return complete with attachments to forward to the
Pennsylvania Department of Revenue.
Finally, also enclosed is the recapitulation to the return. Kindly time-stamp the first of those
pages and return to my office in the envelope enclosed.
Thank you for your kind attention to this matter.
Ver rulyours,
Edga R. hn, II
ERL s
cc: file
]EDGAR R. LU,HN III IR O E p p F F 1 C OF
y�P`�PO OF.
ATTORNEY AT LAW1STR 0� t1LLS _ �--t��A �
- � �� 7 -•r�/ ��PITNEY BOWES
�� 259
4S0 DOUBLING GAP ROAD U� OZ 1P 002•080
NEWVM.UEPENNSYLVANIA.17241' I 0000564519 AUG 02 2015
CL��I O MAILED FROM ZIP CODE 17241
�C1 ft�fVJGO r t -
CUM��it_A
1
}: I LISA�M. GRAYSON, 'ESO.
CUMB "CO. REGISTER OF WILLS
CUMBERLAND'COUNTY COURTHOUSE
"SUITE 102
1 COURTHOUSE SQUARE
j CARLISLE, IPA 17013 ,