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Home My WebLink About04-24-06 OFFIClftL USE ONLY REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT REV-l500 EX + (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT 280001 HARRISBURG, PA 1712S-0601 '* FILE NUMBER 21 -0 5 0 837 COiMYCOOE -~ - - iiiiiER- - SOCIAL SECURITY NUMBER DECEDENrs NAME (lAST, FIRST, AND MIDDLE INITIAL) I- Z W C W o W C 1 6 1 - 5 4 - 1 983 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WIllS Ho er Mildred L. DATE OF DEATH (MM.D[).Year) DATE OF BIRTH (MM-D[)'Yeer) 07/2212005 09/23/1964 (IF APPLICABLE) SURVMNG SPOUSE'S NAME (lAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER o 3. Remainder Return (diteofderihpriorto12-13-82) D 5. Federal Estate Tax Return Required _ 8. Total Number of Safe Deposn Boxes o 11. Election to tax under Sec. 9113(A) (AIlach Sch 0) o 2. Suwlemental Return D 4a Future I nterest Compromise (dale of de"'" alIer 12-12-82) D 7. Decedent Maintained a Living Trust (AIlach copyolTlUli) o 10. Spousal Poverty Credit (dale of deaIh between 12-31-91 and 1-1-95) [&] 1. Original Return D 4. Limited Estate D 6. Decedent Died Testate (ltIachcopydWl) D 9. Litigation Proceeds Received w .... ll:~CI) uDell: W D-U %~9 U D-lD D- c( THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS Tor uato Christo her R. uire 127-129 West Market Street, PO Box 751 FIRM NAME (~ApPic~) .... z W Q Z f III W De De o U TELEPHONE NUMBER 248-4976 PA 17044 Lewistown (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) OFFICIAL USE ONLY 0.00 0.00 0.00 0.00 4,984.06 1. Real Estate (Schedule ,A) 2. Stocks and Bonds (Schedule B) '" = <= c;r-. ;::::;.. -0 ;;:0 N .z::- (") <':;0 <::-::0 J)-u "'] :J: 0 "- p. r- . "> .2: !.:T1 'c::::- u3 .J.'] ". X '.j .'') _, >-::> 0 ::5 ~-= '1 ::;::) ::0 _.~ ..i> ~,~ C-', c5 ~}:=J 'J f;f'l CJ .-:) Cl , f -"1:'"::' -r~1 - ("5 ..__ rn 'j') C'J 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Nctes Receivable (Schedule D) 5 Cash, Bank Deposits & Misoellaneous Personal Property (Sche<iJle E) 6. Jointly Owned Property (Schedule F) D S~rate Billing Requested 7. Inter.Vivos Transfers & Misoellaneous Non-Probate Property (ScheciJle G or L) 8 Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Sche<iJle H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Sche<iJle I) 11. Total Deductions (total Lines 9 & 10) 12. Net Vllue of Estne (Line 8 minus Line 11) 13 Charnoole and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) z o i= <( ..J ::> I- a: <( o W IX: -0 ::r ':-? 0.00 0.00 j"'; -.J 4,984.06 6,567.14 0.00 6,567.14 -1,583.08 (11) (12) (13) -1 ,583.08 14 Net V.lue Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES (14) z o i= t! ::> a.. :!: o o ~ 15. Amount of Line 14 taxoole at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 0.00 X _(15) 0.00 0.00 X _(16) 0.00 0.00 X 12 (17) 0.00 0.00 X .15 (18) 0.00 (19) 0.00 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 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 20. 0 > > BE SURE TO ANSWER All QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < Decedent's Complete Address: STREET ADDRESS 120 W' t D' inS on rive I STATE PA I ZIP 17055 CITY . b I Mechamcs urg Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 0.00 Total Credits (A + B + C) (2) 0.00 3. InterestlPena~y if applicable D. Interest E. Penally 5. Total Interest/Penalty ( D + E) If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT, Check box on Page 1 Une 20 to request a refund (4) 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. (SA) 8. Enter the total of Une 5 + 5A. This is the BALANCE DUE. (58) Make Check Payable to: REGISTER OF WILLS, AGENT (3) 0.00 0.00 0.00 4. 0.00 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 00 b. retain the right to designate who shall use the property transferred or its income;...................................... 0 00 c. retain a reversionary interest;.or.................................................................................................. 0 00 d. receive the promise for life of either payments, benetits or care?......................................................... 0 00 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?. ..... .... ......... .............. ........ .......... ... .... ..... ........... .... ... ........ 0 00 3. Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death2............... 0 00 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?.. .......... ...... ......... ....... ......... ........ .... ...... ...... ... ... ....... .... ....... ....... 0 00 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 Ihall have examined this return, inckJding actOmpany!ng schedues and statements, and to the best of my knowledge and beIef, n is true, correct and complete. Declaration of preparer other than the personal representaliYe is based OIl aI informafun of whICh preparer has any knowledge. DATE 04/19/2006 PA 17044 DATE 04/19/2006 ADDRESS PA 17044 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) (ji)), The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and tiling a tax retum are still applicable even if the surviving spouse is the only beneticiary. 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 fO( 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 on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P .5. ~116(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-15G8 EX + (6-98) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Hoyer. Mildred L. FILE NUMBER 21 05 Include !he proceeds of litigation ald !he date the proceeds were received by the estate. All property jolntly-owned with right of survivorship must be disclosed on Schedule F. 0837 ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH 1,500.00 1995 Chrysler Cirrus, 122,500 miles. 2. M& T Bank Checking Account 1,436.58 3. Refund - Federal Income Tax (IRS Refund) 1,919.00 4. Refund - State Farm Auto Insurance premium 112.48 5. Spousal support arrears payment 16.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same Si7" \ 4 984.06 REV-1511 EX+(12-99) . SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 21 05 ESTATE OF Hover. Mildred L. Debts of decedent must be reported on Schedule I. ITEM NUMBER A. DESCRIPTION FUNERAL EXPENSES: Heller-Hoenstine Funeral Home 1. B. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(syElN Number 01 Personal Representative(s) Street Address 1. State Zip 2. 3. City Year(s) Commission Paid: Attorney Fees Torquato Law Offices Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Tori Coleen Hoyer Street Address 404 Princeton Street City Lewistown State PA Relationship 01 Claimant to Decedent Daughter Zip 17044 4. Probate Fees Cumberland County Register of Wills 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 8. 9. 10. 11. 12. Short Certificate (1) - Cumberland County Register of Wills Inheritance Tax Return filing fee - Cumberland County Register of Wills Reserve for expenses Estate Notice publication expense - Cumberland County Law Journal Postage - Certified mail, letter to PA Dept. of Public Welfare Estate checking account check charge - The Juniata Valley Bank TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets 01 the same size) 0837 AMOUNT 2,000.00 600.00 3,500.00 51.00 8.00 10.00 300.00 75.00 4.64 18.50 6567.14 ''''''''''', "''*' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Hnver Mildred L. 21 n!'\ nR~7 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS pnclude outright ~sa1 distributions, and troosfers under Sec. 9116 (a) (1. )] 1. Tori Coleen Hoyer Lineal 404 Princeton Street 100% Lewistown, PA 17044 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 11- 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) TORQUATO LAW OFFICES 127-129 WEST MARKET STREET P.O. Box 751 LEWISTOWN, P A 17044 THOMAS M. TORQUATO CHRISTOPHER R. TORQUATO TELEPHONE: (717) 248-4976 FAX: (717) 248-4978 April 19, 2006 Glenda Farner Strasbaugh Clerk of the Orphans' Court Cumberland County Register of Wills One Courthouse Square Carlisle, P A 17013 C> ~o ~,- :JJ "TJ-o ~'n :t:: 0 -.1J '-,.", I ,"zrTl ~-;. -:0 "'~ (; CJ ;..-.:;: ,~) (")0 ,~~o-n ;~s c:= ~.,~ ~ -n :> Re: Estate of Mildred L. Hoyer Estate File No. 21-05-00837 Dear Ms. Strasbaugh: Enclosed for filing please find the original and two copies of the Inheritance Tax Return, and a check payable in the amount of$IO.00 for the filing fee with respect to the above estate. Please return one time and date stamped copy to me in the enclosed return envelope. Thank you for your attention in this matter. Christop er R. Torquato CRT:ljs Enclosures r--.) C"> = CT' :J:I'" -0 :::0 N .. -0 Z c.a ,'~-- ("', -.\'.1 --, '1 l~~~ -..I TORQUA TO LAW OFFICES 127-129 WEST MARKET STREET P.O. Box 751 LEWISTOWN, PA 17044 THOMAS M. TORQUATO CHRISTOPHER R. TORQUATO TELEPHONE: (717) 248-4976 FAX: (717) 248-4978 April 21, 2006 Glenda Farner Strasbaugh Cumberland County Orphans' Court One Courthouse Square Carlisle, P A 17013-3387 Re: Estate of Mildred L. Hoyer Estate File No. 21-05-00837 Dear Ms. Strasbaugh: Enclosed please find this firm's check in the amount of$5.00 for payment of the balance owed on the filing fee for the Inheritance Tax Return in the above estate. Sincere....1Y~ U'l;;~ / (3 Christopher R. Torquato CRT:ljs Enclosures r1~RSB ~~~d~bn:J L I :C ~d *12 HdV 900l OJ. ....1 () OJ. I..\} + iiI ul t,j hI I II} III n C) o 1\1 t ~ ~ o ~ a-. o ::s ~ ~ <1l ~ p.. - - - o nonnC)~S5 ~ ;::i ~ - - <-:;:)'"1:) .... ~ ~ ~ ~ ......,,-..-0 - ;;J....;::i ,.}<- V). n 0" ?':" 0. ':? d:""rn ~ 0 ~ 0 ~ ,.~ ;;Z; :).J ~ ~:!....., '"rI',>, (J) '7- 'i::l :4. ~ go ~ CS no > 5' 0- ~ ~ ~::") i;2 -1. -: ~ nO....:..) 1.::0 .....~ o.a C/'J ' :.~ o ~::r' ~ "0 ;::; C/'J :::l ~; )e. .o~:::lVJ ~ VJ 0" e; ~ ~ ~ ~ ~ n ~ 03. 0 ~ ~~ .... o ...., ~ -. - Vi ~ o ~~ ... ~ i ~ ~:e!8 ~i~i~ ~~ ~ ...... ~rI; ~ 0 t ~ ~ S f.....> ..;-, ~ :J' cf' -;;11* \I" -0 c; ';0 (,;; N C. ~ -' ( ; -0 ~ . t.f! r I , -' ~ " ~.~ '1')" ",. r ~"" ,', ~