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HomeMy WebLinkAbout03-23-06 . REV-1500 EX + (6-GO) . W I- lll::~U) UO::~ wA-U :J:OO uO::...I A-a:I A- < OFFICIAL USE ONLY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER II 0687 NUMBER I- Z W C W U w C DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Kramer, Sarah Ellen DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) 05 COUNTY CODE YEAR SOCIAL SECURITY NUMBER 174-05-2695 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach copy of Trust) 10 Spousal Poverty Credit (date of death between . 12-31-91 and 1-1-95) o 3. Remainder Retum(date of death prior to 12-1382) D 5. Federal Estate Tax Return Required o 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (Attach Sch 0) [!] 1. Original Return D 4. Limited Estate ~ 6. Decedent Died Testate (Attach copy of Will) D 9. Litigation Proceeds Received D D D D 2. Supplemental Return 07-09-2005 03-03-1902 COMPLETE MAILING ADDRESS 126 East Ki ng Street ','--) Shippensburg, PA17257~ ". ) (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) I- Z W C Z o A- U) w 0:: 0:: o U (1 ) (2) (3) (4) (5) (6) (7) OFFICIAt. 'USE ',ONLY NAME Richard L Webber, Jr., Esquire FIRM NAME (If applicable) Weigle & Associates, P.C. TELEPHONE NUMBER 717-532-7388 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship z o j:: c( ..J ~ l- ii: c( u w 0::: 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) D Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 0 Separate Billing Requested 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 86,540.00 None None None 2,551.24 None None (8) 4,956.87 1,017.71 89,091.24 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) C) (11 ) 5,974.58 83,116.66 0.00 (12) (13) 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) 20. D (14) 83,116.66 SEE INSTRUCTIONS (]\J REVERSE SIDE FOR APPLCABLE RATES Copyright 2002 form software only 1I1e Lackner Group, Inc. 15. Amount of Line 14 taxable at the spousal tax rate, 0.00 x .00 (15) 0.00 z or transfers under Sec. 9116(a)(1.2) 0 j:: 16. Amount of Line 14 taxable at lineal rate 0.00 x .045 (16) 0.00 c( to- ~ a.. 17. Amount of Line 14 taxable at sibling rate 0.00 x .12 (17) 0.00 :E 0 u 18. Amount of Line 14 taxable at collateral rate 83,116.66 .15 (18) 12,467.50 ~ x I- 19. Tax Due (19) 12,467.50 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Form REV-1500 EX (Rev. 6-00 & Decedent's Complete Address: STREET ADDRESS 26 Burgners Mill Road, CITY Carlisle I STATE PA I ZIP 1 70 1 3 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 12,467.50 0.00 Total Credits (A + B + C) (2) 0.00 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 theOVERPAYMENT. (4) Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE. (5) A. Enter the interest on the tax due. (SA) B. Enter the total of Line 5 + SA. This is theBALANCE DUE. (5B) 12,467.50 12,467.50 Make Check Payabe to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE Fa.LOWlNG QUESTIONS BY PLACING AN "X" IN lHE APPROPRIATE BLOCKS No D [!] D [!] D [!] D [!] D [!] 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 [!] 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 perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and c~plete. Declaration of preparelOther than t~e personal repesentativeis based_on all inf()rmation of which preparer has any knowledge. . _____ __~_~_ _~ SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE Vi~~ S~atto . .-d.4 26 Burgners Mill Road S~~~';'LEFORF~RN . -- --ADDRESS _.carlisle. PA 1701~_ _ __ ___. ~3, LL, i2ill.,b DATE" _ 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?..... ...... .............. .... ....... ........................ ..................... ......... ............................. Yes ADDRESS 126 East King Street Shippensburg, PA 17257 DATE J/~I 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)]. 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 exemot 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-1502 EX+ (6-98) . SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAXRETURN RESIDENT DECEDENT ESTATE OF Kramer, Sarah Ellen FILE NUMBER 21-05-0687 All real property owned solely or as a tenant in common must be reported at fair market valueair market value is defined as the price at which property would be exchanged betwmn a willing buyer and a willing seller, neither being;ompelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Tract of real estate, together with improvements thereon, situate in Carlisle Borough, Cumberland County, Pennsylvania, being known as 139 A Street, more fully described in Cumberland Deed Book H, Volume 11 at Page 560. 86,540.00 TOTAL (Also enter on Line 1, Recapitulation) 86,540.00 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule A (Rev. 6-98) , Rev-1508 EX+ (6-98) . SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Kramer, Sarah Ellen FILE NUMBER 21-05-0687 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION 1 Citizens Bank Checking Account #6100731391 VALUE AT DATE OF DEATH 2,551.24 TOTAL (Also enter on Line 5, Recapitulation) 2,551.24 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) . REV-1151 EX+ (12-99) . SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Kramer, Sarah Ellen Debts of decedent must be reported on Schedule I. FILE NUMBER 21-05-0687 ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) I EIN Number of Personal Representative(s): Street Address City State Zip - Y ear( s) Commission paid 2. Attorney's Fees 4,454.56 See continuation schedule(s) attached 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 249.50 See continuation schedule(s) attached 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 252.81 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 4,956.87 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) . Rev-1502 EX+ (6-98) . SCHEDULE H.B2 ATTORNEY'S FEES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Kramer, Sarah Ellen FILE NUMBER 21-05-0687 ESTATE OF ITEM NUMBER DESCRIPTION AMOUNT 1 Weigle & Associates, P.C. 4,454.56 Subtotal 4,454.56 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B2 (Rev. 6-98) Rey.1502 EX+ (6-98) . SCHEDULE H-B4 PROBATE FEES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Kramer, Sarah Ellen FILE NUMBER 21-05-0687 ESTATE OF ITEM NUMBER DESCRIPTION AMOUNT 1 Cumberland County Register of Wills 174.50 2 Cumberland County Register of Wills - Additional probate fees 75.00 Subtotal 249.50 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B4 (Rev. 6-98) Rev-1502 EX+ (6-98) *' SCHEDULE H-B7 OTHER ADMINISTRATIVE COSTS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Kramer, Sarah Ellen FILE NUMBER 21-05-0687 ITEM NUMBER DESCRIPTION AMOUNT 1 Cumberland County Register of Wills - Short Certificate 4.00 2 Cumberland County Register of Wills - Filing Fee for Inheritance Tax Return 15.00 3 Cumberland Law Journal - Legal Advertisement 75.00 4 The Sentinel- Legal Advertisement 158.81 Subtotal 252.81 Copyright (C) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Rev. 6-98) . Rev-1512 EX+ (6-98) . SCHEDULE I DEBTS OF DECEDENT, MORTGAGE liABiliTIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Kramer, Sarah Ellen FILE NUMBER 21-05-0687 ESTATE OF Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION 1 2005-06 School Real Estate Taxes VALUE AT DATE OF DEATH 1,017.71 TOTAL (Also enter on line 10, Recapitulation) 1,017.71 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule' (Rev. 6-98) . REV-1513EX+ (9-00) . SCHEDULE .. BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT NUMBER Kramer, Sarah Ellen NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTONS [include outright spousal aistributions, and transfers under Sec. 9116(a)(1.2}] FILE NUMBER 21-05-0687 ESTATE OF RELATIONSHIP TO DECEDENT Do Not List Trustee~) SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) I. Vivian M Shatto 26 Burgners Mill Road Carlisle, PA 17013 Niece One hundred percent 83,116.66 Total 83,116.66 Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIQ\JS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION 1) TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTI())JS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTICNS ON LINE 13 OFREV-1500 COVER SHEET 0.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) II II /I LAST mLLAND TESTAMENT I, Sarah Ellen Kramer, presently residing at 26 Burgners Mill Road, Carlisle, Cumberland County, West Pennsboro Township, Pennsylvania, being of sound mind, memory and disposition, do hereby make, publish and declare this my Last Will and Testament, hereby revoking and making void all wills by me at any time heretofore made. FIRST. I order and direct the payment of all my legally enforceable debts and funeral expenses as soon as may be convenient after my decease. SECOND. I give, devise and bequeath all my estate, real, personal and mixed, whatsoever and wheresoever situate, to my niece by marriage, Vivian M. Shatto. THIRD. In the event that Vivian M. Shatto predeceases me, I give, devise and bequeath all of my estate, real, personal and mixed, whatsoever and wheresoever situate, to my nephew, George K. Shatto. FOURTH. I nominate, constitute and appoint my niece by marriage, Vivian M. Shatto, to be the Executrix of this my Last Will and Testament. In the event that she be unable to fulfill the duties of Executrix, I then nominate, constitute and appoint my nephew, George K. Shatto, to be the Executor of this my Last Will and Testament. FIFTH. I direct that my personal representative(s) shall not be required to give bond for the faithful performance of their duties in any jurisdiction. SIXTH. I hereby direct that all federal, state and other death taxes payable because of my death, with respect to the property forming my gross estate for tax purposes, whether or not passing under this Will, including any interest or penalty imposed in connection with such taxes, shall be considered a part of the expense of administration of my estate and that such be paid out of the rest and residue of my estate. IN WITNESS WHEREOF, I, Sarah Ellen Kramer ha., hereunto ~t my hand and seal to this my Last Will and Testament, written one page, this ~").. day of St:.pti,...., J,ev- , 2004. ~.~tJ{ <fsk./11 t~~~ / '1--' _ tsEAL) II I I I I , WEIGLE & ASSOCIATES. P.c. - ATTORNEYS AT LAW - 126 EAST KiNG STREET - SHlPPENSBURG. PA 17257-1397 I I I I I I I I I , I I 'j I, II /I ! . I This instru111ent was by the Testatrix, on the date hereof, signed, published and declared by her to be her Last Will and Testament, in our presence, who at her request and in the presence of each other, we believing her to be of sound and disposing mind and memory, have hereunto subscribed our names as witnesses. .,/........._._....._~.\ ~ r ~._~~,/ .' - " I .-k ~[~ O. cJ~ COMMONWEALTH OF PENNSYLVANIA SS COUNTY OF CUMBERLAND I, Sarah Ellen Kramer, the person whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. ~ ~ ~Ji~J Sworn or affirmed to and acknowledged before me by Sa~ Ellen Krame~ the Testatrix, this ;)j." day of )cGp 77-.f\ b<", r , 2004. { ~ .~.~/~ /( NOT ARIAL SEAL RlCHARDL, W~BaER JR. NOTARYPUBUC SHIPPENSBlmG av~:~l)M6ERlANO COUNTY MY COMMISSiON UFn:t~ JULY 16 2008 'NEIGLE & ASSOCIATES. PC. - ATTORNEYS AT LAW - 126 EAST y~ING STREET - SHIPPENSBURG. PA 17257-1397 II II I COMMONWEALTH OF PENNSYLVANIA SS COlJt~TY OF CUlvIBERLAND We,U-eo. () r\ a L~ Rwthcue-- t, and J lAd ;fh Ii \ W (:bb of l, the witnesses whose names are signed to the foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Sarah Ellen Kramer, the Testatrix, sign and execute the instrument as her Last Will; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix, signed the will as witnesses; and that to the best of our knowledge the Testatrix was at the time eighteen (18) or more years of age and of sound mind and under no constraint or undue influence. /""<, ~ ~y(t-,-" : crdd:A 0, uJ~< Sworn or affirmed to and subscribed before me by1)eQ r1 V\C<. L,t$~C0 kt"Gf-?+, and 3LAcf,' th ~,LV e.. bb-e r )t\d witnesses, this :).ol day of >1;/1 'h~ ~t"r, 2004. I ~A~7 - II I . ~oi~l ifAL RiCHARC b.. ~~~f..~ ",;.,t NO; ARY PUBL.C IHfPPENSDURG ror.tO. ClJMS!AI..ANOCOllRY MY COMM./SSIO.N ~~I~~B JUt.y 15. 200e WEiGLE & ASSOCIATES, P.c. - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG, PA 17257-1397 . FacetWin Screen Print for recdeeds, from "CAMA_Login" 3/14/2006 12:53:47 PM NEIGHBORHOOD: 644 CUMBERLAND COUNTY ASSESSMENT OFFICE 2004 BASEYEAR CONTROL # 06001004 3 PARCEL: 06-20-1798-081. I SPEC ID: LOT: ~ Tback: DISTRICT: 06 - CARLISLE BORO 5TH WRD SD: I I IShort Name ILAST NAME IFIRST NAME Ic/O NAME IADDRESS1 IADDRESS2 IpOST OFFICE: ISTATE & ZIP: I KRAMER, GEORGE H & SARAH E KRAMER GEORGE H & SARAH E C/O VIVIAN SHATTO 26 BURGNERS MILL ROAD PROPERTY TYPE: R SALES DEED BK/PG.....0011H-00560 DATE OF SALE... SELLING PRICE: CARLISLE PA 17013 Situs: 139 A STREET I CURRENT VALUES I Prop Descrip.: J Assessed Fair Market L, LAND DESC: LAND LESS THAN 1 ACRE FMV - 86540 L - 18000 I LAND USE TYPE: 101 C&G - B - 68540 I DEEDED ACRES: .17 approved? -> T - 86540 I Screen 1 Enter Selection > Number -Switch Screens, X -Exit, J -Jump Mode, Down Arrow -Next Entry, Up Arrow -Previous Entry, Record: 71661 F -Forms, I -Image ? -Screens, B -Browse 'a Citizens Bank'" 525 William Penn Place Suite 153-2618 Pittsburgh, PA 15219 ~ooz 9 - ADN October 6, 2005 WEIGLE & ASSOCIATES, P C 126 EAST KING STREET SHIPPENSBURG PA 17257-1397 Estate of SARAH ELLEN KRAMER Date of Death: J ul 09, 2005 SSN: 174-05-2695 Dear Sir/Madam: In accordance with your request, the attached information sheet has been provided in the above decedent's name as of his/her date of death. For IL or LC accounts, contact our Loan Department at 1-800-708-6680. For all other inquiries, please call 1-888-999-6884 Sincerely, Robert Roos Operations Services a Citizens Bank" Account Number 6100731391 Account Title SARAH ELLEN KRAMER Date Opened 6/6/1966 Account Type Checking Principal Balance as of DOD $2551.24 Interest from Last Posting to DOD $.00 Account Balance as of DOD $2551.24 YTD Interest to DOD $7.53 a Citizens Bank~ Account Number 6140887461 Account Title SARAH ELLEN KRAMER OR VIVIAN M SHATTO Date Opened 4/4/1989 Account Type Time Deposits Principal Balance as of DOD $.00 Interest from Last Posting to DOD $.00 Account Balance as of DOD $.00 YTD Interest to DOD $48.39 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 SHATTO VIVIAN M 20 BURGNERS MILL ROAD CARLISLE, PA 17013 -------- fold ESTATE INFORMATION: SSN: 174-05-2695 FILE NUMBER: 2105-0687 DECEDENT NAME: KRAMER SARAH ELLEN DATE OF PAYMENT: 03/23/2006 POSTMARK DATE: 03/23/2006 COUNTY: CUMBERLAND DATE OF DEATH: 07/09/2005 NO. CD 006467 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $12,467.50 , I I I I I I I TOTAL AMOUNT PAID: $12,467.50 REMARKS: CHECK# 590 SEAL INITIALS: MG RECEIVED BY: REGISTER OF WILLS GLENDA FARNER STRASBAUGH REGISTER OF WILLS