HomeMy WebLinkAbout04-17-06 (2)
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REV. 1500 EX .. (11-001
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG. PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
II
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I FILE NUMBER
I 21 05
I COUNTY CODE YEAR
SOCIAL SECURITY NUMBER
Copyright 2000 form software only The Lackner Group, Inc.
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DECEDENTS NAME (LAST. FIRST, AND MIDDLE INITIAL)
Alleman, Alma G.
DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR)
07/08/2005 05/19/1913
(IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL)
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1. Original Return
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203-10-2356
1082
NUMBER
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
o 3. Remainder Return (date of death prior to 12-13-82)
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5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113(A) (Attach Sch 0)
20 East Burd Street, Suite 6
P.O. Box 40
Shippensburg, P A 17257
(1 ) 86,000.00 ()FFi(;lA.L
(2) None
(3) None
(4) None
(5) 1,000.00
(6) None
(7) None
(8)
(9) 8,495.60
(10)
(11 )
(12)
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)
o 2. Supplemental Return
o 4a. Future Interest Compromise (date of death after
12-12-82)
6. Decedent Died Testate (Attach copy 0 7. Decedent Maintained a Living Trust (Attach
of Will) copy of Trust)
9. Litigation Proceeds Received 0 10. Spousal Poverty Credit (date of death between
12- 1- 1 and 1-1-95
tHIS seCTION Mulij-.. BE(;OMl'tETED;,\tE'(;d~RESiroNllENCE'ANEiiCONfli:iEN'fiA[[.TAl€mf'dRllfAtlONSlldilt.llBE.OIRECTED.tO,
AME COMPLETE MAILING ADDRESS
Hamilton C. Davis
4. Limited Estate
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IRM NAME (If applicable)
ZuIlinger - Davis, PC
ELEPHONE NUMBER
717/532-5713
(13)
15. Amount of Line 14 taxable at the spousal tax rate,
or transfers under Sec. 9116(a)(1.2)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
(14)
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
x .00
(15)
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
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IX
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o 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)
78,504.40 x .045
(16)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
x .12
(17)
x .15
(18)
19. Tax Due (19)
.2.......0............<.............0 .....................................................'.......<..............'.... .................................................................'.... '.. ..... '. :.............. ......... .. .................. . "..'...... _'. :,~_,.. r.:.......J........1....:.... :'1... ..... .0iI.... :.....f....:I.. ')~..i..' ../..'...:11 '...... '..' .. .....
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87,000.00
8,495.60
78,504.40
78,504.40
3,532.70
3,532.70
Form REV-1500 EX (Rev. 6-00)
D~cedent's Complete Address:
STREET ADDRESS
434 East King Street
CITY
Shippensburg
I STATE
I PA
I ZIP
I 17257
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
3,532.70
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits (A + 8 + C)
(2)
0.00
Total Interest/Penalty (0 + E)
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
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
Make Check Payable to: REGISTER OF WILLS, AGENT
(3) 0.00
(4)
(5) 3,532.70
(SA)
(58) 3,532.70
B. Enter the total of Line 5 + SA. This is the BALANCE DUE.
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?.........
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation?................................................. ............................................. ........ ...............
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;.................................................................................. ~ I
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?.... .................... ................................... ..... .................... ................... ................ 0
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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
434 East King Street
Shippensburg, PAl 7257
DA E I
L/; Lf/c(/
ATE
ADDRESS
1512 Washington Street
Easton, PA f8042
20 East Burd Street, Suite 6
P.O. Box 40
Shippensburg, P A 17257
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DATE
For dates of dea th on or after July 1. 1994 and before Jan uary 1, 1995. the tax rate imposed on the net value of transfers to or for the use of th e
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 .5. !\9116 (a) (1.1 ) (ii)]. The statute does not exemot a tra nsfer to a surviving Spouse from tax, and the statutory requiremen ts 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. !\9116
1.2) (72 P.S. 99116 (a) (1 )].
The tax rate impOSed 0 n the net value of transfers to or for the use of the decedent's siblings Is 12% [72 P .5. !\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.
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SCHEDULE A
REAL ESTATE
I
I
I
I FILE NUMBER
I 21 - 05 - 1082
COMMONWEAL TH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Alleman, Alma G.
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 wilfing seller, neither being compelled 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
1
DESCRIPTION
VALUE AT DATE OF
DEATH
86,000.00
9103 PineviIle Road, Shippensburg, P A - See attached appraisal
TOTAL (Also enter on Line 1, Recapitulation)
86,000.00
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SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEAL TH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Alleman, Alma G.
I
I FILE NUMBER
21 - 05 - 1082
ESTATE OF
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
1
DESCRIPTION
VALUE AT DATE OF
DEATH
1,000.00
Miscellaneous household goods and furnishings and personal effects
TOTAL (Also enter on Line 5, Recapitulation)
1,000.00
.
SCHEDULE H
FUNERAL EXPENSES &
ADMINISlRATJVE COSTS
COMMONWEAL TH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Alleman, Alma G.
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
I FILE NUMBER
I 21 - 05 - 1082
DESCRIPTION
AMOUNT
A. FUNERAL EXPENSES: I
1 Fogelsanger - Bricker Funeral Home, Inc. 6,370.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address
City State - Zip
Year( s) Commission paid
2. Attorney's Fees Hamilton C. Davis, Esquire 1,500.00
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 Cumberland County Register of Wills 74.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs
I Legal Advertising - Cumberland County Legal Journal 75.00
2 Legal Advertising - The News Chronicle 101.60
Total of Continuation Schedule(s) 375.00
TOTAL (Also enter on line 9, Recapitulation) 8,495.60
.
Schedule H
Funeral Expenses &
Adminis1ratiw Cos1s cootinued
=-
COMMONWEAL TH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Alleman, Alma G.
3
Tim L. Ausherman - Appriasal Fee
Ii FILE NUMBER
21 - 05 - 1082
275.00
4
Reserve for Contingencies
100.00
Page 2 of Schedule H
REV-1513 EX+ <;-00)
.
SCHEDULE J
BENEFICIARIES
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COMMONWEAL TH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Alleman, Alma G.
NUMBER
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
i FILE NUMBER
I 21-05-1082
RELATIONSHIP TO I AMOUNT OR SHARE
DECEDENT OF ESTATE
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I.
TAXABLE DISTRIBUTIONS (include outright spousal distributions)
Helen A. Pringle
434 East King Street
Shippensburg, P A 17257
Daughter
Residue
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
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEETI