HomeMy WebLinkAbout03-27-06
RHOADS
& SINON LLP
Jo Ann Seker
Phone (717) 237-6705
Fax (717) 232-1459
jseker@rhoads-sinon.com
FILE NO: 6913-01
March 24, 2006
Re: Estate of Sandra A. Stoops
FEDERAL EXPRESS
Ms. Glenda Famer-Strasbaugh
Register of Wills
Cumberland County Courthouse
1 Courthouse Square
Carlisle, P A 17013
Dear Ms. Famer-Strasbaugh:
Enclosed are the following in connection with the above-captioned Estate:
1) Pennsylvania Inheritance Tax Return, in duplicate. Please note that the
copy with exhibits is Revenue's copy; and
2) Check in the amount of$308.00 for the balance of tax due; and
3) Check in the amount of $15.00 to cover your filing fees on the Pennsylvania
Inheritance Tax Return.; and
4) A copy of this letter, with the first page of Return attached, which we ask that
you time stamp and return in the enclosed self-addressed stamped envelope.
Very tml y yours,
RHOAPS & SINON LL~
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By: ,/, L~ .~
rJ9Ann Seker
Paralegal for
Stanley A. Smith
Enclosures
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Rhoads & Sinon LLP · Attorneys at Law · Twelfth Floor · One South Market Square · P.O. Box 1146
Harrisburg, PA 17108-1146 · ph (717) 233-5731 · Ix (717) 232-1459. www.rhoads-sinon.com
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1162 EX(11-96}
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
CHARLES E STOOPS
826 MEADOW LN
CAMP HILL, PA 17011
n______ fold
EST A TE INFORMATION: SSN: 000-00-0000
FILE NUMBER: 2106-0265
DECEDENT NAME: STOOPS SANDRA A
DATE OF PAYMENT: 03/27/2006
POSTMARK DATE: 03/24/2006
COUNTY: CUMBERLAND
DATE OF DEATH: 00/00/0000
NO. CD 006484
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $308.00
I
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TOTAL AMOUNT PAID:
$308.00
REMARKS:
CHECK# 606
SEAL
INITIALS: MG
RECEIVED BY:
REGISTER OF WILLS
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REV-1500 EX (6-00)
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OFFICIAL USE ONL Y
COMMONWEAL TH OF
PENNSYL VANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
COUNlY CODE
YEAR
NUMBER
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DECEDENTS NAME (LAST, FIRST. AND MIDDLE INITIAL)
Stoo s Sandra
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
12/29/2005 8/25/1940
(IF APPLICABLE) SURVNlNG SPOUSE'S NAME (LAST. FIRST, AND MIDDLE INITIAL)
Stoops, Charles E.
[i] 1. Original Return
D 4. Limited Estate
D 6. Decedent Died Testate (Attach copy of Will)
D 9. Litigation Proceeds Received
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
A
SOCIAL SECURITY NUMBER
170-32-3317
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
D 2. Supplemental Return D 3. Remainder Return (date of death prior to 12-13-82)
D 4a. Future Interest Compromise (date of death after 12-12-82) D 5. Federal Estate Tax Return Required
D 7. Decedent Maintained a Living Trust (Attach copy of Trust) _ 8. Total Number of Safe Deposit Boxes
D, 1 D. Spousal Poverty Credit (date of death between 12-31-91 am 1-1-95) D 11. Election to tax under Sec. 9113(A) (Attach SenQ)
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFQRMATION SHOULD. BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
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Stanle A. Smith, Es ire
FIRM NAME (If Applicable)
Rhoads & Sinon LLP
TELEPHONE NUMBER
717-233-5731
P.O. Box 1146
Harrisburg, PA 17108-1146
1. Real Estate (Schedule A)
(1 )
OFFICIAL USE ONLY
~.~ ..,
2. Stocks and Bonds (Schedule B)
(2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
(4)
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(5)
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6. Jointly Owned Property (Schedule F) (6)
D Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
14,403
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) (10)
11. Total Deductions (total Lines 9 & 10)
o
(11 )
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)
14,403
(12)
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(13)
14. Net Value Subject to Tax (Line 12 minus Line 13)
14,403
(14)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
z rate, or transfers under Sec. 9116 (a)(1.2)
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~ 16. Amou nt of Line 14 taxable at lineal rate
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~ 17. Amou nt of Line 14 taxable at sibling rate
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(.) 18. Amou nt of Line 14 taxable at collateral rate
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~ 19. Tax Due
20. D
7,202
x.O ~ (15)
x.D 45 (16)
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324
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7,202
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x.12 (17)
x .15 (18)
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324
(19)
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
3W4645 1000
(lJ
Decedent's Complete Address:
SIREET ADDRESS
826 Meadow Lane
Cumberland
CllY I STATE I ZIP
CamD Hill PA 17011-
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
(1)
324
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16
Total Credits (A + 8 + C) (2)
16
3. Interest/Penalty if applicable
D. Interest
E. Penalty
o
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Total Interest/Penalty (0 + E) (3)
o
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)
o
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(5)
308
A. Enter the interest on the tax due.
(SA)
o
8. Enter the total of Line 5 + SA. This is the BALANCE DUE.
Make Check Pa able to: REGISTEROFWlLL5,AGENT
(58)
308
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and:
a. retain the use or income of the property transferred;. . . . . . . . . . . . . . . .
b. retain the right to designate who shall use the property transferred or its income;. .
c. retain a reversionary interest; or . . . . . . . . . . . . . . . . . . . . . . . .
d. receive the promise for life of either payments, benefits or care? . . . . . . . . . .
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . .. [X]
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? D
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. D [Jg
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Yes
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No
Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
Sk RN
ADDRESS
SIGNATURE 0 REP PRESENTATIVE
Stanley A Smith, Esq, Rhoads & Sinon LLP
ADDRESS
P.O. Box 1146
DATE
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DATE
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Harrisburg PA 17108-1146
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 ofthe surviving spouse is 3%
[72 P.S. 99916 (a) (1.1) (i)).
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. 99116 (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 retum 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. 99116(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. 9 9116(1.2) [72 P.S. 99116(a)(1)).
The tax rate imposed on the net value of transfers to or for the use ofthe decedent's siblings is 12% (72 P.S. 9 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.
3W4646 1.000
.. REV.1509 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Sandra A. Stoops
SCHEDULE F
JOINTL V-OWNED PROPERTY
FILE NUMBER
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.
Stoops, Charles E
826 Meadow Lane, Camp Hill, PA
17011
Surviving Spouse
B.
Stoops, II, Charles E
221 Oak Knoll Road, New
cumberland, PA 17070
Son
c.
JOINTLY-OWNED PROPERTY:
lETTER DATE DESCRIPTION OF PROPERlY %OF DATE OF DEATH
IlEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOLHT DATE OF DEATH DECO'S VALUE OF
III.MBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR
NUMBER TENANT JOINT JOINTLY -I-ELD REAL ESTATE. VALUE OF ASSET INlEREST DECEDENrSINTEREST
1. A.
1 AB 5/5/2005 *Acct #0571108326 Sovereign
Bank Checking 2,512 33.0000 837
2 AB 5/5/2005 *Acct #0571113982 Sovereign
Bank Checking 593 33.0000 198
3 AB 5/5/2005 *Acct #0574106878 Sovereign
Bank Savings 294 33.0000 98
4 AB 5/5/2005 *Acct #0574106985 Sovereign
Bank Savings 39,814 33.0000 13,270
*Accts joint between
decedent & her spouse prior
to 5/5/05.
TOTAL (Also enter on line 6 Recapitulation) $ 14,403
3W46AE 1.000
(If more space is needed, insert additional sheets of the same size)
~ REV-1510 EX + (6-98)
COMMONWEAL TH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Sandra A. Stoops
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
FILE NUMBER
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPER1Y
ITEM INCLLOE Tl-E NM4E OF Tl-E TRANSFEREE. THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE
NUMBER Tl-E DATE OF TRANSFER ATTACH A COPV OF THE DEED FOR REAL ESTATE VALUE OF ASSET INTEREST (IF APA..ICABLEl VALUE
1. Decedent transferred some
assets to her husband within
one year of her date of
passing.
TOTAL (Also enter on line 7, Recapitulation) $ 0
(If more space is needed. insert additional sheets ofthe same size)
3W46AF 1.000
REV-1513 EX+ (9-00)
SCHEDULE J
BENEFICIARIES
.,'
COMMONWEAL TH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Sandra A. StOODS
FILE NUMBER
1
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers
under Sec. 9116 (a) (1.2)]
Charles E. Stoops
826 Meadow Lane
Camp Hill, PA 17011
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
AMOUNT OR SHARE
OF ESTATE
NUMBER
I
50% of Residue: 7,202
Surviving Spouse
7,202
2 Charles E. Stoops, II
221 Oak Knoll Road
New Cumberland, PA 17070
50% of Residue: 7,202
Son
7,202
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
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
3W46AI 1,000
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)
$
o
Sovereign Bank
ESTATE OF
SOCIAL SECUH1TY #:
DATE OF DEATH:
Sandra A Stoops
170-32-3317
December 28, 2005
Account #: I 0571108326 Type: Checking Open date: 8/11/1983
In the name of: Charles E Stoops or Sandra A Stoops or Charles E Stoops II
Date of Death Balance: $2,511.51
Int.(YTD) from 1/1/2005 to 12/24/2005 $35.09
Accrued interest to date of death: $0.02
Other Info: Charles E Stoops added 5/5/05
Account #: J 0571113982 Type: Checking Open date: 8/15/2000
In the name of: Charles E Stoops or Sandra A Stoops or Charles E Stoops II
Date of Death Balance: $593.39
Int.(YTD) from 1/1/2005 to 12/6/2005 $11.58
Accrued interest to date of death: $0.05
Other Info: Charles E Stoops added 5/5/05
Account #: ;' 0574106878 Type: Savings Open date: 8/15/2000
In the name of: Charles E Stoops or Sandra A Stoops or Charles E Stoops II
Date of Death Balance: $294.44
Int.(YTD) from 1/1/2005 to 11/30/2005 $83.68
Accrued interest to date of death: $8.50
Other Info: Charles E Stoops added 5/5/05
Account #: J 0574106985 Type: Savings Open date: 8/11/1983
In the name of: Charles E Stoops or Sandra A Stoops or Charles E Stoops II
Date of Death Balance: $39,813.55
Int.(YTD) from 1/1/2005 to 11/30/2005 $167.26
Accrued interest to date of death: $55.67
Other Info: Charles E Stoops added 5/5/05
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