The URL can be used to link to this page

Home My WebLink About11-28-05 REV-1500 EX + I~OO) . I- Z W C W (.) W C W I- ~~en Ua:~ W~U :ra:9 U8:aJ < COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG. PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) RUTMAN DATE OF DEATH (MM-DD-Year) PAUL T. DATE OF BIRTH (MM-DD-Year) OFFICIAL USE ONLY FILE NUMBER 2 1 -0 5 061 2 06/15/2005 09/05/1916 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) [XI 1. Original Return o 4. Limited Estate [XI 6. Decedent Died Testate (Attach copy of Will) D 9. Litigation Proceeds Received D 2. Supplemental Return D 4a. Future Interest Compromise (date of death after 12-12-82) D 7. Decedent Maintained a Living Trust (Attach copy ofTrusl) D 10. Spousal Poverty Credit (dale of death between 12-31-91 and 1-1-95) COuNTYCOOE -YEA~ - - NO'MaER- - SOCIAL SECURITY NUMBER 1 88- 1 0 - 9 605 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER D 3. Remainder Retum (date of death prior to 12-13-82) D 5. Federal Estate Tax Return Required _ 8. Total Number of Safe Deposit Boxes D 11. Election to tax under See. 9113(A) (AttachSch 0) z o ~ ....I :) l- s: <( (.) w 0:: z o i= <( I- :) D.. :E o (.) ~ I- I- Z W C Z o Q. en w a: a: o U NAME MURREL R. WALTERS III, ESQUIRE FIRM NAME (If Applicable) COMPLETE MAILING ADDRESS 54 EAST MAIN STREET PA 17055 OFFICIAL USE ONLY =--' .o? c:'::' C.,:"l TELEPHONE NUMBER 717-697-4650 MECHANICSBURG 188,511.69 ,,) CO 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) D Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (1O) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (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) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X _(15) 191,520.31 X .045 (16) X .12 (17) X .15 (18) (19) -rJ 9,545.93 {....) N (8) 198,057.62 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20. D CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 3,884.95 2,652.36 (11) (12) (13) 6,537.31 191,520.31 (14) 191,520.31 8,618.41 8,618.41 Decede'nt's ompl e e ress: STREET ADDRESS 824 LlSBURN ROAD CITY I STATE I ZIP CAMP HILL PA 17011 C I t Add Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 8,618.41 Total Credits ( A + B + C) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( 0 + 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 request a 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 0.00 8,618.41 8,618.41 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 1ZI b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 1ZI c. retain a reversionary interest; or ...................................................................................................... 0 1ZI d. receive the promise for life of either payments, benefits or care? ............................................................. 0 1ZI 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.............................................................................................. 0 1ZI 3. Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death? ................. 0 1ZI 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... 0 1ZI IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. ADDRESS ADDRESS PA 17055 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of 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 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 twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive 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 of the 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 of transfers to or for the use of the 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. REV-''!'''',,,. (6. SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF RUTMAN PAUL FILE NUMBER T. 21 05 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. 0612 ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH 1,456.16 HARTFORD LIFE ANNUITY 2. SUN AMERICA FINANCIAL ANNUITY 23,392.21 3 AARP ANNUITY 14,011.81 4 PUTNAM ANNUITY 61,627.46 5 WACHOVIA I AMERICAN GENERAL ANNUITY 84,799.05 6 1998 BUICK SALE TO NATHAN RUTMAN KELLY BLUE BOOK VALUE 3,225.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 188,511.69 REV-1509 E;X + (6-98) '. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF RUTMAN FILE NUMBER PAUL T. 21 05 0612 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. DAVID .I. RUTMAN 65 BURNING BRUSH CIRCLE ETTERS, PA 17319 SON B c JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY '10 OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DE CD'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1. A. 2/27/04 WACHOVIA BANK 19,091.85 50. 9,545.93 CHECKING TOTAL (Also enter on line 6, Recapitulation) $ 9,545.93 (If more space is needed, insert additional sheets of the same size) REV-15111;.X + (12-99) 'w COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF RUTMAN ITEM NUMBER A. 1. 2 B. 1. 2. 3. 4. 5. 6. PAUL SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER Debts of decedent must be reported on Schedule I. T, 21 05 DESCRIPTION FUNERAL EXPENSES: CENTRAL PENNSYLVANIA CREMATION SOCIETY ROBYN BURLEW MEMORIAL SERVICE ORGANIST ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) DAVID.t. RUTMAN RENOUNCED Social Security Number(s)/EIN Number of Personal Representative(s) 174-46-6174 Street Address 65 BURNING BRUSH CIRCLE City ETTERS State PA Zip 17319 Year(s) Commission Paid: Attorney Fees MURREL R. WALTERS III, ESQUIRE Family Exemption: (If decedenfs address is not the same as claimant's, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent State Zip Probate Fees REGISTER OF WILLS, CUMBERLAND COUNTY Accountanfs Fees Tax Return Preparer's Fees 7. MEMBERS 1ST F.C.U. ESTATE CHECK PRINTING 0612 TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) -- AMOUNT 304.00 35.00 3,150.00 383.00 12.95 3,884.95 REV;15~2 ~X + (6-98) '* SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF RUTMAN PAUL T. FilE NUMBER 21 05 0612 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. THE WOODS RESIDENTIAL CARE 2,527.88 2 VERIZON TELEPHONE 1.15 3 FORBES CHEVROLET AUTOMOBILE INSPECTION 69.36 4 ALLSTATE AUTOMOBILE INSURANCE 53.97 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 2,652.36 ~~"'.<X"(" COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES RlJTMAfI PAIH T NUMBER 1. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] DAVID JAMES RUTMAN 65 BURNING BRUSH CIRCLE ETTERS, PA 17319 CYNDA KAE RUTMAN SHERRICK 1554 SPRING HILL DRIVE HUMMELSTOWN, PA 17036 1. 2. FILE NUMBER 21 05 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) SON DAUGHTER 0612 AMOUNT OR SHARE OF ESTATE 1/2 1/2 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 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) \\l A P I) ~ --Q<-~~~ v