HomeMy WebLinkAbout01-0742
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT.2B0601
HARRISBURG, PA 17 128-0601
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
SHADE WAYNE F
53 WEST POMFRET ST
CARLISLE, PA 17013
___n___ fold
EST A TE INFORMATION: SSN: 1 98-01 - 7 40 3
FILE NUMBER: 21-2001- 0742
DECEDENT NAME: LOWE LEON P
DA TE OF PAYMENT: 08/10/2001
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 05/15/2001
NO. CD 000131
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $2,000.00
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
$2,000.00
REMARKS: BETTY J ROHRER
C/O WAYNE F SHADE ESQUIRE
CHECK# 1419
SEAL
INITIALS: SK
RECEIVED BY:
REGISTER OF WILLS
MARY C. LEWIS
REGISTER OF WILLS
\ /6t;d:J~f-j?
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
Recornec!
Regist
of
Nil! s
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
"OlDIe 17 Pl2 :04
WAYNE F SHADE ESQ
53 W POMFRET ST
CARLISLE
PA ~~rian(.i . PA
12-17-2001
LOWE
05-15-2001
21 01-0742
CUMBERLAND
101
*
REY-1547 EX iFP n2-00>
LEON
P
Allount Rellitted
(1)
(2)
(3)
(4)
(05)
(6)
(7)
.00
.00
.00
.00
.00
31..885.58
.00
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
RE-Y=is47-ix-AFP--fi'2:olir-NO,.-ici--OF-.fNHEifiTANCE-TAX-A-PPRAisEiiENT~--Ai:i-oWANCE-OR-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF LOWE LEON P FILE NO.. 21 01-0742 ACN 101 DATE 12-17-2001
TAX RETURN WAS: ) ACCEPTED AS FILED ( x) CHANGED SEE ATTACHED NOTICE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks end Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
NOTE:
(8)
NOTE: To insure proper
credit to your account,
subllit the upper portion
of this forll with your
tax paYllent.
(9)
(10)
6,167.50
31,885.58
7.017.55
(11)
Cl2)
Cl3)
Cl4)
.00 X 00 =
18,700.53 X 045=
.00 X 12 =
.00 X 15 =
Cl9)=
13.185 05
18,700.53
.00
18,700.53
19 will
.00
841.53
.00
.00
841.53
TAX CREDITS:
PAYMENT RECErPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
08-10-2001 CDoOO131 42.08 2,000.00
TOTAL TAX CREDIT 2,042.08
BALANCE OF TAX DUE 1,200.55CR
INTEREST AND PEN. .00
TOTAL DUE 1,200.55CR
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adll. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and
reflect figures that include the total o~ ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Allount of Line 14 at Spousal rate (IS)
16. Allount of Line 14 taxable at Lineal/Class A rate (16)
17. Allount of Line 14 at Sibling rate (17)
18. Allount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
· IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
II .
~EV-1470 EX (6-88)
'* INHERITANCE TAX
EXPLANATION
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE OF CHANGES
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG PA 17128-0601
DECEDENTS NAME FILE NUMBER
Leon P. Lowe 2101-0742
REVIEWED BY ACN
CHARLES WRIGHT 101
ITEM
SCHEDULE NO. EXPLANATION OF CHANGES
The value of the estate has been adjusted as the result of the correction of an error in
arithmetic.
ROW
Page 1
~/t6-(OY9-9
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
*'
REY-1'07 EX iFP (12-00'
Recoro;;~ ,..
Refjbii-j;
DATE
ESTATE OF
DA TE OF DEATH
FILE NUMBER
P 1 :4LtcoUNTY
ACN
12-31-2001
LOWE
05-15-2001
21 01-0742
CUMBERLAND
101
LEON
P
WAYNE F SHADE ESQ
53 W POHFRET ST
CARLISLE
.02 FEB-1
Allount Rellitted
PA 1700ert<
Clnnbe! ;{}i,j
PA
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CD COURT HOUSE
CARLISLEI PA 17013
NOTE: To insure proper credit to your accountl subllit the upper portion of this forll with your tax paYllent.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
RE-Y=i6ri'j-ix-AFP--ci'2:ooj-------...-iNii€iiTANC'E-YAX--sTjrfE~iE-NY-OF-ACCouiff--...---------------------
ESTATE OF LOWE LEON P FILE NO. 21 01-0742 ACN 101 DATE 12-31-2001
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW
IS A SUMMARY OF THE PRINCIPAL TAX DUEl APPLICATION OF ALL PAYMENTSI THE CURRENT BALANCEI ANDI IF APPLICABLE}
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT DR RECORD ADJUSTMENT: 12-17-2001
PR I NC I PAL TAX DUE: ............................................................................................................................................................................_.........................................
841.53
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
08-10-2001 CDOOO131 42.08 21000.00
12-12-2001 REFUND .00 1,200.55-
TOTAL TAX CREDIT 841.53
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
. IF PAID AFTER THIS DATEI SEE REVERSE TOTAL DUE .00
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1}
NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT-- (CRl I
YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
,i /~ ""'.!JC~ l...j
_'-' - ,."l".. - ,
REV_'!OOOEx+{e-lYJ}
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
'*
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAl)
Lowe Leon p,
DATE OF DEATH (MM-DO-Year)
DATE OF BIRTH (MM-DD-Year)
05/15/2001 09/09/1914
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (lAST, FIRST, ANDMlOOlE INITIAL)
OfFICiAl USE ONLY
,-
'-
-
-
FILE NUMBER
2 1 - 0 1 0 07 4- ~
'""COi:iNTvCOOE" ---vE~ - - Wim.R--
SOCIAL SECURITY NUMBER
I 9 8 - 0 1 - 7 4 0 3
THIS RETURN MUST BE FILED IN DUPLICATE W/Tll THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
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[Xl 1, Original Retum
o 4. Limited Estate
o 6. Decedent Died Testate (AtlacllcopyofWilij
o 9. Litigalioo Proceeds Received
o 2. Supplemental Retum
o 4a. Future Interest Compromise (t1atB ofdealh after 12-12-82)
o 7. Decedent Maintained a Living Trust (AlIaCII copyofTrustj
o 10. Spousal Poverty Crediti_ofdllath betWeen 12-31.91 and1-1-95j
o 3. Remaindef Return {dale 01 t1ealt1 prior*, 12-1J..l12j
o 5. Federal Estale Tax Retum Required
_ 8. Total Number 01 Sale Deposit Boxes
o 11. Election to tax under Sec. 9113(A)(A""So,ol
THIS SECTION MUST BE COMPLETED, ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
Wac e F, Shade Es uire 53 West Pomfret Street
FIRM NAME (If Applicable)
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TELEPHONE NUMBER
717-243-0220
Carlisle
(1)
(2)
(3)
(4)
(5)
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1. Real Estale (Schedule A)
2. Stocks and Boods (Schedule B)
3. Closely Held COrponltion, Partnelllhip Of Sole-Proprietolllhip
4. Mortgages & Noles ReceNable (Schedule D)
5. Cash, E1enk Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
o Separate eming Requested
PA 17013
OFF1ClAL USE ONt y
7. Inter-Vivas T ransters & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Cost! (Schedule H) (9)
10. Dobis of DecedenL Morlgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Eslale (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
31,885.58
14. Net Value Subject to Tax (Line 12 minus line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
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15. Amount of Line 14 taxable at the spousal tax
rate, or hanslelll under Sec. 9116 (a)(1.2)
19. Tax Due
X _(15)
19,074.38 X ,045 (18)
X .12 (17)
X .15 (18)
(19)
16. Amount of line 14 taxable at lineal rate
17. Amount of line 14 taxable at sibling rate
18. Amount of Une 14 taxable at collateral rate
20. 0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
(8)
31,885.58
6,167,50
7,017.55
(11)
(12)
(13)
13,185,05
18,700.53
(14)
18,700.53
858.35
858.35
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
Decedent's Complete Address:
STREET ADDRESS ,
422 First Street
CITY I STATE I ZIP
Carlisle PA 17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
858.35
2.000.00
42.91
Total Credits (A + B + C)
(2)
2,042.91
3. InteresUPenalty if applicable
D. Interest
E. Penalty
T otallnteresUPenalty ( D + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to requesta refund (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is. the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
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 01 the property transferred; ........................................................................... 0 00
b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 00
c. retain a reversionary interest; or ...................................................................................................... 0 [Xl
d. receive the promise for life of either payments, benefits or care? ............................................................. 0 00
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration?........................................................................................... ... 0 00
3. Did decedent own an 'in trust fO!" or payable upon death bank account or security at his or her death? ................. 0 00
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ................................................................... .................................... 0 00
1,184.56
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of pe~ury, I declare that I have exGlTlined this return, including accompanying schedules and statements, and to lt1e best of my knowledge and belief, it is true, correct
and complete.
Declaration of preparer other than the personal representative is based 00 all informatIOn of wllich preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE F FILING RETU
,
ADDRESS
458 Wolfs Bridge Road
Carlisle
SIGNATURE OF PREPARER OTHER THA
DATE j,
I/} /;/ CJ I
I I
ADDRESS
PA 17013
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value oftransfers to or for the use 01 the surviving spouse is 3%
[72 P.S. ~9116 (a) (1.1) (i)l.
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. ~9116 (a) (1.1) (ii)].
The statute does not exemDt 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 ot transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoplive parent,
or a stepparent of the child is 0% [72 P.S. ~9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use otthe decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. ~9116(1.2) [72 P.S. ~9116(a)(1)].
The tax rate imposed on the net value oftransters to or for the use ofthe decedent's siblings Is 12% [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.
""..".':"'.
COMMONWEALTH OF PENN$YL VANIA
INHERITANCE T/JIX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY.OWNED PROPERTY
ESTATE OF
Lowe Leon P
If an asset was made joint within one yeaf of the decedent's date of death, it must be reported on Schedule G,
FILE NUMBER
21 01
SURVIVING JOINT TENANT IS) NAME
RELATIONSHIP TO DECEDENT
ADDRESS
A. Betty J. Rohrer
B
c
458 Wolfs Bridge Road
Carlisle, P A 17013
Daughter
JOINTLy.oWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY %0' DA iE OF DEATH
ITEM FOR JOINT MADE Include name of financial institutioo and bank account number or similar id.entifylng number. Midi DATE OF DEATH DECD'S VALUE OF
NUMBER TENANT JOINT deed forjoinUy.held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTEREST
1. A. &123195 M&T Bank, Savings Account No. 15004200131346 31,020.78 50. 15,510.39
2. A. 8/23/95 M&T Bank, Checking Acconnt No. 613304 32,750.3& 50. 16,375.19
TOTAL (Also enter on line 6, Recapitulation) $ 31 885.58
(If more space is needed, insert additional sheets of the same Size)
"''''''',''.'''.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDEN1 DECEOEN1
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Lowe Leon P
FILE NUMBER
21
D1
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Hoffinan-Roth Funeral Home, Inc. 5,S02.50
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative (5)
Social Security Number{s) f EIN Number of PelSOna' Representative(s)
Street Address
City State Zip
Yea~s) Commission Paid:
2. Attorney Fees Wayne F. Shade, Esquire 350.00
3. Family Exemption: (" decedenfs address is not the same as claimanfs, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant \0 Decedent
4. Probate Fees
5. Accountanfs Fees
6. Tax Return Preparers Fees
7. Register of Wills, filing Inheritance Tax return \5.00
TOTAL (Also enter on line 9, Recapitulation) $ 6 167.50
(If more space IS needed, insert additional sheets of the same sIze)
R~"."EX'(:"(.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESlOENT OECEOEN1
ESTATE OF
Lowe. Leon P.
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES & LIENS
FILE NUMBER
21
01
Includ. unreimbursed medical expens.s.
ITEM
NUMBER
DESCRIPTION
AMOUNT
1.
Met. Med. Transportation, unreimbursed medical expense
104.19
2.
Peny Health Center, unreimbursed medical expense
12.96
3.
Ye!low Breeches Emergency Medical Services, ambulance service
420.00
4.
PP&L, electric service
5.61
5.
Diakon Lutheran Social Ministries, nursing home expense
6,279.98
6.
Pinker & Assoc., unreimbursed medical services
48.32
7.
Peny Health Center, unreimbursed medical services
12.96
8.
R WC Corporation, unreimbursed medical services
19.39
9.
Carlisle Regional Medical Center, unreimbursed medical services
83.84
10.
R WC Corporation, unreimbursed medical services
30.30
TOTAL (Also enter on line 10. Recapitulation) $
(If more space is needed. insert additional sheets of the same size)
7,017.55
R~V_1513E:.I"
COMMONWEALTH OF PENNSYLVAN(A
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE J
BENEFICIARIES
FilE NUMBER
I nWt> I "nn P ?1 01
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not list Trustee(s) OF ESTATE
L TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfe" under
Sec. 9116 (a)(1.21]
1. Betty J _ Rohrer Daughter 100%
458 Wolfs Bridge Road
Carlisle, PA 17013
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-I500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
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, insert additional sheets of the same size)