HomeMy WebLinkAbout05-09-06
R.r::V-1500 EX .'3-00)
OFFICIAL USE 0 NL Y
COMMONWEAL TH OF
PENNSYL VANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV -1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
~L
COUNTY CODE
~!L 0870 ___
YEAR NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Eisenhauer Robert
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
J
SOCIAL SECURITY NUMBER
169-24-5595
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
I-
Z
W
C
w
(J
w
C
5/31/2005 3/9/1932
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Helen B. Eisenhauer
[X] 1. Original Return
D 4. Limited Estate
[X] 6. Decedent Died Testate (Attach copy of Will)
D 9. Litigation Proceeds Received
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
W
to-
::c:: ~CI)
uEr~
w a..u
:J: 00
u Er...J
a..m
a..
<(
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 ofTrust) L 8. Total Number of Safe Deposit Boxes
D 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) D 11. Election to tax under Sec. 9113(A} (Attach Sch 0)
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
I-
Z
W
o
Z
o
D-
C/)
w
Q:
Q:
o
o
Richard C. Snelbaker
FIRM NAME (If Applicable)
Snelbaker & Brenneman, P.C.
TELEPHONE NUMBER
44 West Main Street
Mechanicsburg, PA 17055
717-697-8528
( )
r,-.)
t'--~-",,":}
c' :)
0.00
0.00
0.00
0.00
200.00
0.00
OFFICtAL-US~ ONLY ~~ c.;
1. Real Estate (Schedule A)
(1 )
....,,"'P~
2. Stocks and Bonds (Schedule B)
(2)
I
l:J
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E) (5)
Z 6. Jointly Owned Property (Schedule F) (6)
0 D Separate Billing Requested
i=
~ 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
::) (Schedule G or L)
l-
e: 8. Total Gross Assets (total Lines 1-7)
<(
(J
W 9. Funeral Expenses & Administrative Costs (Schedule H) (9)
a:::
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11 . Total Deductions (total Lines 9 & 10)
; 1
::~:';~
CJ
c...v
\..D
0.00
200.00
(8)
16,263.35
0.00
( 13)
16,263.35
(16,063.35)
0.00
(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)
(12)
14. Net Value Subject to Tax (Line 12 minus Line 13)
(14)
(16,063.35)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a}(1.2)
0.00 x .0 ~ (15)
0.00 x .0 ~ (16)
0.00 x .12 (17)
0.00 x .15 ( 18)
( 19)
0.00
0.00
0.00
z
o
i=
<(
to-
::J
a..
~
o
u
><
<(
to-
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
20. D
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
0.00
0.00
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
3W4645 1.000
()I
Decedent's Complete Address:
'STREB ADDRESS
43 West Keller Street
Cumberland County
CITY
Mechanicsburg
r STAlE
I PA
I ZIP
17055-
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
0.00
0.00
0.00
0.00
Total Credits (A + B + C) (2)
0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
0.00
0.00
Total Interest/Penalty (0 + E) (3)
0.00
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)
0.00
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
0.00
A. Enter the interest on the tax due. (5A)
0.00
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Chec~E:C3r~e!~ to: REGISTER
0.00
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;. . . . . . . . . . . . . . . D
b. retain the right to designate who shall use the property transferred or its income;. . D
c. retain a reversionary interest; or . . . . . . . . . . . . . . . . . . . . . . . . D
d. receive the promise for life of either payments, benefits or care? . . . . . . . . . . . D
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . .. 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 [Zl
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, con"ect and complete.
Declaration of preparer other than the personal representative is based on all infomlation of whicn preparer has any knowledge,
Yes
No
~
~
~
~
~
og
SIG~P'~Ott February 28, 2006) DATE
By: (, I .- Co-Executor of the Estate of Helen B. Eisenhauer
ADDRESS
B Co-Executor of the Estate of B. Eisenhauer
SIGNA
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. 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. S 9116 (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 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. 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. S 9116(1.2) [72 P .5. 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. 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
. t
REV-150B EX + (6-9B)
COMMONWEAL TH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
Robert J. Eisenhauer
FILE NUMBER
21 05 0870
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
VALUE AT DATE
OF DEATH
1
1966 Volkswagen Beetle
100.00
2
1973 Yahama 175 model
100.00
3W46AD 1.000
TOTAL (Also enter on line 5, Recaoitulation) $
(If more space is needed, insert additional sheets of the same size)
200.00
REV-1511 EX + (12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Robert J. Eisenhauer
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
21 05 0870
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
DESCRIPTION
AMOUNT
A.
FUNERAL EXPENSES:
1.
Ronan Funeral Home
funeral services
12,336.35
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
8.
Name of Personal Representative(s)
Social Security Number(s) I EIN Number of Personal Representative(s)
Street Address
City
State
Zip
Year(s) Commission Paid:
2.
Attorney Fees
Snelbaker & Brenneman) P.C.
350.00
3,500.00
3.
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant Helen B. Eisenhauer
Street Address 43 West Keller Street
City Mechanicsburg
Relationship of Claimant to Decedent SPOUSE
State PA
Zip 17055
4.
Probate Fees
62.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
1
Register of Wills
filing fee for Inheritance Tax
Return
15.00
3W46AG 1.000
TOTAL (Also enter on line 9, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
$
16,263.35
REV-1513 5><+ (9-00)
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Robert J Eisenhauer
FILE NUMBER
21 05 0870
1
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers
under Sec. 9116 (a) (1.2)]
Helen B. Eisenhauer
43 West Keller Street
Mechanicsburg, PA 17055
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
AMOUNT OR SHARE
OF ESTATE
NUMBER
I
100% of residue as per Item Third
of Will
Surviving Spouse
0.00
2 Lynn R. Eisenhauer
191 Pinetown Road
Leola, PA 17540
Jewelry, personal effects and
tools, per Item Second of Will
Son
0.00
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 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)
$
0.00
..--"~~_.. ."-
,
--t ":)
~
\
LAST WILL AND TESTAMENT
I, ROBERT J. EISENHAUER, of the Borough of Mechanicsburg, County
of Cumberland and Commonwealth of Pennsylvania, being of sound and
disposing mind, memory and understanding, do make, publish and declare
this as and for my Last Will and Testament, hereby. revok~ng and.
making void all former wills and codicils by me at any time heretofore
made.
FIRST. I order and direct that all my just debts and funeral
expenses be paid by my Executrix or Executors, as the case may be,
hereinafter named, as soon as conveniently may be done after my decease.
SECOND. I give and bequeath all of my jewelry, personal effects
and tools unto my son, LYNN R. EISENHAUER, absolutely.
THIRD. I give, devise" and bequeath all the rest, residue and
remainder of my Estate, real, personal and mixed, whatsoever and
wheresoever situated, unto my wife, HELENB. EISENHAUER, absolutely
and in fee simple, if my said wife survives me by as many as sixty
(60) days.
FOURTH. If my wife, HELEN B. EISENHAUER, does not survive me by
as many as sixty (60) days, then and in that event, I give, devise
and bequeath all the rest, residue and remainder of my Estate, real,
personal and mixed, whatsoever and wheresoever situated, in equal shares
unto my two (2) children, namely, LYNN R. EISENHAUER, and CINDY LOU E.
EISENHAUER, share and" share alike, absolutely and in fee simple.
If either of my said children should predecease me, I order
and direct that the foregoing dispositive provisions for the deceased
EISENHAUER, to be the Executrix of this, my Last Will and Testament,
but if for any reason my said wife should fail to qualify as such
Executrix or cease so to serve, then and in that event, I nominate,
constitute and appoint my two (2) children, namely, LYNN R. EISENHAUER
and CINDY LOU E. EISENHAUER, to be the Executors here.of, each and all
to serve without bond or other security as a condition of qualification
hereunder.
IN WITNESS WHEREOF, I, ROBERT J. EISENHAUER, have hereunto set my
hand and seal to this, my Last Will and Testament which consists of
t~ I (2) typewritten pages to each of which I have affixed my signature
this l'7tl day of August, A.D., One Thousand Nine Hundred Eighty-one
(1.981).
'/ rUJ& ')
11 c'1) . .' ./ U,\..L , :'" ~~..L'?
(S EA L)
The preceding instrument, consisting of this and one (1) other
'cypewritten page, each identified by the signatur' of the Testator,
was on the date thereof signed, sealed, published and declared by
ROBERT J. EISENHAUER, the Testator therein named, as and for his Last
Will and Testament"in the presence of us, who, ~ t his request, in his
as witnesses hereto.
eaCh;~'1C2' s>~~cribed our
~. I", , /
'C~4'~~'>,A4-?A. d~J
Vf'l.-ln,J..'~ Tn. r, ~-u,/)
names
presence, and in -the presence of
, .
,
, !
1
,j
, 'j
'1
COMMONWEALTH OF PENNSYLVANIA)
88.
CUMBERLAND)
We, ROBERT J. EISENHAUER, RICHARD C. SNELBAKER and JANET M. FORRY,
COUNTY
OF
the Testator and the witnesses, respectively, whose names are signed
to the attached or foregoing instrument, being first duly sworn, do
hereby declare to the undersigned authority that the Testator signed and
executed the instrument as his Last Will and Testament and that he had
signed willingly, and that he executed it as his free and voluntary act
for the purposes therein expressed, and that each of the witnesses, in
the presence and hearing of the Testator, signed the Will as witness
and that to the best of his or her knowledge the Testator was at that
time ei~~en years of age or older, of sound mine and under no
constrai or undue influence.
ji
Subsr l' i_bed, sworn to and acknowledged before me by ROBERT J. EISENHAUEI
the T,' stator, and subscribed and sworn to before mE' by RICHARD C.
SNELB A :ER and JANET M. FORRY, witnesses, this /71: day of August,
198) .
~~4/r~q<'4
Notary Publi('
CATHARINE E. aOUSUM,mTARY PUBLIC
fiiECHAi.:lCS13\.1RG ;'.OROUGU
CU~\'lBi:RLANO '>.jUi,jrY
~y COMMISSION EXPIR,S FEB. 27, 1982
-e /~
C:;;. /~..{.<Ul~.
'I
Ii