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Home My WebLink About03-14-06 (2) REV-1500 EX + (lKlO) '* COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 21 -0 5 1 1 0 7 cOuNh"Co6E ---y~ - - NUMBER- - DECEDENT'S NAME (LAST, FIRST. AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER )- Z W C W (.) W C JEANNE S. RUPP DATE OF DEATH (MM-DD-Year) DATE OF BIRTH (MM-DD-Year) 1 86- 1 2 - 1 581 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 12/15/2005 12/28/1923 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER W I- ~5(1) uQ::~ w g;u :I:Q::g u~lXl ~ c! [Xl 1. Original Return o 4. Limited Estate [Xl 6. DecedentDied Testate (Attach copy of Will) o 9. Litigation Proceeds Received D 2. Supplemental Retum o 4a. Future Interest Compromise (date of death after 12-12-82) D 7, Decedent Maintained a Living Trust (Attach copyofTrust) D 10, Spousal Poverty Credit (date of death between 12-31-91 and 1-1.95) D 3. Remainder Retum (date of death prior to 12-13-82) D 5. Federal Estate Tax Return Required 1- 8. Total Number of Safe Deposit Boxes D 11. Election to tax under See, 9113(A) (Attach Sch 0) THIS $ECTtON Must eECOMPLEtElibALltORR.E$~ONDENceAND'iP(:)NpjDENtIAtT:AX:iNIiO'RMA.1I0NSHbUtli8EJ)IREctED; 10: . NAME COMPLETE MAILING ADDRESS MURREL R. WALTERS III 54 EAST MAIN STREET FIRM NAME (If Applicable) I- Z W C Z o ~ (I) W Q:: Q:: o U TELEPHONE NUMBER 717-697-4650 MECHANICSBURG PA 17055 OFFIG~L USE ONLY, 2':; :".,,;,,\ 0'" 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointiy Owned Property (Schedule F) D Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) z o i= <I: ...J ;:) ~ ~ <I: (.) w 0::: (1) (2) (3) (4) (5) 133,800.00 - ;;:- 56,343.31 V -,r:.' -'''' 'f? (6) - V'I (7) (8) 190,143.31 (9) 20,613.99 15,294.24 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) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) (11) (12) (13) 35,908.23 154,235.08 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES (14) 154,235.08 z o i= <I: ~ ;:) a.. :E o (.) ~ )- 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 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 X _(15) 154,235.08 X ~(16) X .12 (17) X .15 (18) (19) 6,940.58 6,940.58 20. D CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT .~,';;d: ;:>',':;:',\f,N ,.. ~.>>;"SESURE,[OMSWERALL.QUEStl0N$Q .;Re~R$E.SIDE ""ND RECH-ECKMAlH ~{:~ 1<, ',i' ' '% ~\., ~ \(~ .~ s) - ~ .\J , ~./--- / ,~\L Decedent's Complete Address' STREET ADDRESS . 27 COLGATE DRIVE CITY I STATE I ZIP CAMP HILL PA 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 6,940.58 347.03 Total Credits ( A + B + C ) (2) 347.03 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( 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 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. (58) Make Check Payable to: REGISTER OF WILLS, AGENT 0.00 6,593.55 6,593.55 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 r&J b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 r&J c. retain a reversionary interest; or ...................................................................................................... 0 r&J d. receive the promise for life of either payments, benefits or care? ............................................................. 0 r&J 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?........ .... ...... ..... ..... .............. ............ .............. ....... .............. ..... 0 r&J 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ................. 0 r&J 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .... .... ......... .... ............................. ....... ................. ......... .................... 0 r&J IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. ECHANICSBURG PRESENTATIVE L PA 1 ADDRESS M R L . WALTERS III, ESQUIRE 54 EAST MAIN STREET, MECHANICSBURG 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. 99116 (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 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. 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. 99116(1.2) [72 P.S. 99116(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. 99116(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-1502 EX + (6-98) .. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER JEANNE S. RUPP 21 05 1107 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real prooerty which is iointlv-owned with right of survivorship must be disclosed on Schedule F. SCHEDULE A REAL ESTATE ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH 133,800.00 27 COLGATE DRIVE CAMP HILL, PA 17011 TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 133,800.00 REV-1508 EX + (6-98) .. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF JEANNE S. RUPP FILE NUMBER 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. 1107 ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH 5,845.80 PNC BANK CHECKING ACCOUNT 2. PNC BANK SAVINGS ACCOUNT 25,734.50 3. LONG TERM CARE INSURANCE REIMBURSEMENT PREMIUM 122.33 4. 2003 FORD TAURUS PROCEEDS FROM SALE 5,275.00 5. VERIZON - REIMBURSEMENT 2.55 6. CHUCK BRICKER. HOUSEHOLD CONTENTS PROCEEDS FROM PUBLIC SALE. NET SALE PRICE 1,040.00 7. NATIONAL WESTERN LIFE INSURANCE COMPANY ANNUITY 18,323.13 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 56,343.31 REV-1511 EX + (12-99) .* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRA liVE COSTS ESTATE OF JEANNE S. RUPP FILE NUMBER 21 05 1107 Debts of decedent must be reported on Schedule I. ITEM NUMBER A. DESCRIPTION AMOUNT 1. 2. FUNERAL EXPENSES: MUSSELMAN FUNERAL HOME GRACE LUTHERAN CHURCH. FUNERAL LUNCHEON 6,461.00 176.99 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (5) .JEFFREY C. RUPP, SR. Social Security Number(s)/EIN Number of Personal Representative(s) 165380359 Street Address 5420 OXFORD DRIVE City MECHANICSBURG State PA Zip 17055 Year(s) Commission Paid: 2006 8,600.00 2. 3. Attomey Fees MURREL R. WALTERS III, ESQUIRE Family Exemption: (If decedenfs address is not the same as claimanfs, attach explanation) Claimant Street Address 4,650.00 City State Zip Relationship of Claimant to Decedent 4. Probate Fees REGISTER OF WILLS. CUMBERLAND COUNTY 341.00 5. Accountanfs Fees 6. Tax Return Preparer's Fees RM WIRE & ASSOC. 2005 TAX FILLING FEE 385.00 7. TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 20,613.99 REV-1512 EX + (6-98) 'W SCHEDULE. DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF JEANNE S. RUPP FILE NUMBER 21 05 1107 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. CHASE CARD SERVICES VISA CREDIT CARD 135.56 2. PENNSYLVANIA WATER CO. WATER SERVICES 67.55 3. PP&L ELECTRIC SERVICE 224.19 4. T.MOBILE CELL PHONE BILL 57.96 5. VERIZON TELEPHONE SERVICE 59.34 6. AT&T VISA CARD 20.30 7. FORD MOTOR CREDIT CAR PAYMENT/PAYOFF 12,843.20 8. LOWER ALLEN TOWNSHIP SEWER CHARGES 85.50 9. STEVE CLOUSER APPRAISAL FOR 27 COLGATE DRIVE 325.00 10. JEFFREY C. RUPP INSPECTION FOR FORD TAURUS 99.22 11. PAUL BAHN MOVING EXPENSES 350.00 12. MARY HERRING REMOVAL OF JUNK FROM 27 COLGATE DRIVE 130.00 13. LEWIS BUCHANAN OIL FOR 27 COLGATE DRIVE 367.92 14. AAA TRANSFER TITLE OF FORD TAURUS 28.50 15. MICHAEL E. RUPP, SR. PERSONAL CARE OF JEANNE S. RUPP 500.00 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 15,294.24 """''''''''''. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF JEANNE S RUPP FILE NUMBER 21 05 1107 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE 1. TAXABLE DISTRIBUTIONS [include outright spousal distributions. and transfers under Sec. 9116 (a) (1.2)] 1. .JEFFREY C. RUPP, SR. SON 1/2 5430 OXFORD DRIVE MECHANICSBURG, PA 17055 2. MICHAEL E. RUPP, SR. SON 112 10 CAMPUS AVENUE SPRING GROVE, PA 17362 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18. AS APPROPRIATE, ON REV-15OQ COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: ,t... 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)