HomeMy WebLinkAbout05-26-06
RHOADS
& SINON LLP
Jo Ann Seker
Phone (717) 237-6705
Fax (717) 232-1459
jseker@rhoads-sinon.com
FILE NO 8129-01
May 25, 2006
Re:
Estate of John A. Schneiderbauer
1.'...."
FEDERAL EXPRESS
Ms. Glenda Farner-Strasbaugh
Register of Wills
Cumberland County Courthouse
1 Courthouse Square
Carlisle, PA 17013
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Dear Ms. Farner-Strasbaugh:
Enclosed are the following in connection with the above-captioned Estate:
1) Pennsylvania Inheritance Tax Return, in duplicate. Please note that the
copy with exhibits is Revenue's copy; and
2) Check in the amount of$1,037.00 for the balance of tax due; and
3) Check in the amount of $15.00 to cover your filing fees on the Pennsylvania
Inheritance Tax Return.; and
4) A copy of this letter, with the first page of Return attached, which we ask that
you time stamp and return in the enclosed self-addressed stamped envelope.
Mr. Schneiderbauer's daughter, Rosemary Porta, is filing the return. Since there were no
probate assets, the Will was not probated therefore no File Number is shown at the top of the
Pennsylvania Inheritance Tax Return.
If you have any question or comments regarding the documentation, please call.
Very truly yours,
RHOADS & SINON LLP
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By: \--pILu il.w
J0- Ann Seker
Paralegal for
Stanley A. Smith
Enclosures
609350.1
Rhoads &: Sinon LLP . Attorneys at Law' Twelfth Floor' One South \!larket Square' PO_ B,)x 114h
Harrisburg, PA 17108-1146' ph (717) 233-5731 . Jx (717) 232-1459' www.rhoads-sinon.eom
COMMONWEALTH OF PENNSYLVANIA
DEPARTMEIH 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
PORTA ROSEMARY A
355 S SPORTING Hill RD APT 33
MECHANICSBURG, PA 17050
_n_n__ fold
ESTATE INFORMATION: SSN: 171-07-8210
FILE NUMBER: 2106-0460
DECEDENT NAME: SCHNEIDERBAUER JOHN A
DATE OF PAYMENT: OS/26/2006
POSTMARK DATE: OS/25/2006
COUNTY: CUMBERLAND
DA TE OF DEATH: 03/11/2006
NO. CD 006742
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $1,037.00
I
I
I
I
I
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TOTAL AMOUNT PAID:
REMARI<S:
CHECI<# 727
SEAL
INITIALS: MG
RECEIVED BY:
REGISTER OF WILLS
$1,037.00
GLENDA FARNER STRASBAUGH
REGISTER OF WillS
REV-1500 EX (&-00)
OFFICIAL USE ONLY
COMMONWEAL TH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
A..L
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COUN1Y CODE
YEAR
NUMBER
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DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
Schneiderbauer John
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
3/11/2006 2/19/1917
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
A
SOCIAL SECURllY NUMBER
171-07-8210
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURllY NUMBER
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[X] 1. Original Return
D 4. Limited Estate
[X] 6. Decedent Died Testate (Attach copy of Will)
D (Will not probated)
9. litigation Proceeds Received
D 2. Supplemental Return D 3. Remainder Return (dale of dealh prior 1012-13-82)
D 4a. Future Interest Compromise (dale of dealh after 12-12-82) D 5. Federal Estate Tax Return Required
D 7. Decedent Maintained a Living Trust (Attach copy of Trusl) L 8. Total Number of Safe Deposit Boxes
D 10. Spousal Poverty Credit (date of dealh between 12-31-91 and 1-1-95) D 11. Election to tax under Sec. 9113(A)(AllachSchOI
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
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Stanley A. Smith, Esquire
FIRM NAME (If Applicable)
Rhoads & Sinon LLP
TELEPHONE NUMBER
P. O. Box 1146
Harrisburg, PA 17108-1146
717-237-5731
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1. Real Estate (Schedule A)
(1)
0
0
0
0
255
8,187
30,300
(8)
14,369
101
(11)
(12)
(13)
(14)
OFFICIAL USE ON~Y ~
2. Stocks and Bonds (Schedule B)
(2)
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 o Separate Billing Requested
i=
<C
...J 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
::> (Schedule G or L)
l-
e:: 8. Total Gross Assets (total Lines 1-7)
<C
U
W 9. Funeral Expenses & Administrative Costs (Schedule H) (9)
[t:
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines g & 10)
12. Net Value of Estate (Line 8 minus Line 11)
0-'
38,742
14,470
24,272
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
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14. Net Value Subject to Tax (Line 12 minus Line 13)
24,272
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
Z rate, or transfers under Sec. 9116 (a)(1.2)
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cl: 16. Amount of Line 14 taxable at lineal rate
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a. 17. Amount of Line 14 taxable at sibling rate
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U 18. Amount of Line 14 taxable at collateral rate
><
~ 19. Tax Due
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x.O ~(15)
x.O ~(16)
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24,272
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x .12 (17)
1,092
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x .15 (18)
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(19)
1,092
20.
o
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
3W46451.000
.(J)
Decedent's Complete Address:
S1REET ADDRESS
355 South S Hill Road
Cumberland
CITY
Mechanicsbur
STATE
PA
ZIP
17050-
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
1,092
o
o
55
Total Credits (A + B + C) (2)
55
3. Interest/Penalty if applicable
D. Interest
E. Penalty
o
o
Total Interest/Penalty (0 + E) (3)
o
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)
o
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(5)
1,037
A. Enter the interest on the tax due.
(5A)
o
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
Make Check Pa able to: REGISTEROFWlLLS,AGENT
(5B)
1,037
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;. . . . . . . . . . . . . . .
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? . . . . . . . . . . . . . . . . . . . . . . . . . . .. 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. [X] 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.
Yes
No
D
D
D
D
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sed on all information of which preparer has any knowledge.
DATE
0--.
LLP
POBox 1146
POBox 1146 Harrisburg PA 17108
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. 99116 (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 ofthe 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. 9 9116(1 .2) [72 P.S. 9 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
REV-1508 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF FILE NUMBER
John A. Schneiderbauer
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 Refund from United Health
255
3W46AD 1000
TOTAL (Also enter on line 5. Recaoitulation\ $
(If more space is needed, insert additional sheets of the same size)
255
REV-1509 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF
John A. Schneiderbauer
FILE NUMBER
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
SURVIVING JOINTTENANT(S) NAME
ADDRESS
RELATIONSHIP TO DECEDENT
A.
Porta, Rosemary A
3613 Horsham Drive, Mechanicsburg,
PA 17050
Daughter
B.
c.
JOINTL Y.OWNED PROPERTY:
lETTER DATE DESCRlPTlON OF PROPERTY %OF DATE OF DEATH
ITEM FOR JOINT MADE INCLUDE N.b.ME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH DECD'S VALUE OF
f'.l..MBER OR SIMILAR IDENTIFYING NUMBER ATTACH DEED FOR
NUMBER TEf\LA,NT JOINT JOINTLY-rELD REAL ESTATE VALUE OF ASSET INTEREST DECEDENTS INTEREST
1. A.
1 A 1/1/2002 Checking Account with
Citizens Bank Account
#610028-346-1 5,084 50.0000 2,542
2 A 1/1/2002 Refund from Country Meadows
Associates for Security
Deposit and March Credit 4,390 50.0000 2,195
3 A 1/1/2002 Savings Account-Citizens
Bank Acct #6140-014948 6,900 50.0000 3,450
TOTAL {Also enter on line 6, Recaoitulationl $ 8,187
3W46AE 1000
(If more space is needed, insert additional sheets of the same size)
REV-1510 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
John A. Schneiderbauer
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
FILE NUMBER
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPERTY
ITEM I!\klLDE H..E NAJv1E OF If-E TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE
NUMBER TI-E DATE OF TRANSFER ATIACHA COPY OF THE DEED FOR REAL ESTATE VALUE OF ASSET INTEREST {IF APPlICABLE\ VALUE
1. Transamerica Life Insurance
Company--Annuity
Contract #26256562 30,300 100.0000 0 30,300
TOTAL (Also enter on line 7, Recapitulation) $ 30,300
(If more space is needed, insert additional sheets of the same size)
3W46AF 1.000
REV-1511 EX+(12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
John A. Schneiderbauer
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
ITEM
NUMBER
A.
B.
1.
2.
FUNERAL EXPENSES:
Debts of decedent must be reported on Schedule I.
DESCRIPTION
Altoona Memorial-Engraving for
Gravemarker
Total from continuation schedules .
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) f EIN Number of Personal Representative(s)
Claimant
Street Address
City
Relationship of Claimant to Decedent
4. Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
1
Rhoads & Sinon LLP
Street Address
City
Year(s) Commission Paid:
Attorney Fees
State
Zip
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
3W46AG 1.000
State
Zip
TOTAL (Also enter on line 9, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
$
AMOUNT
100
12,719
1,500
50
14,369
Estate of: John A. Schneiderbauer
171-07-8210
Schedule H Part 1 (Page 2)
Item
No. Description
Amount
2 Bavarian Hall-Funeral Luncheon
63
3 Kay's Cafe-Funeral Luncheon
514
4 Malpezzi Funeral Home
7,409
5 Stevens Funeral Home
4,733
Total (Carry forward to main schedule)
12,719
REV-1512 EX + (12-03)
COMMONWEALTH OF PENNSYL VANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
John A. Schneiderbauer
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
FILE NUMBER
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
1.
Family Internal Medicine
50
2
Holy Spirit Hospital
51
3W46AH 2.000
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
101
REV-1513 EX+ (9-00)
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
John A. Schneiderbauer
NUMBER
I
1
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers
under Sec. 9116 (a) (1.2)]
Rosemary A. Porta
3613 Horsham Drive
Mechanicsburg, PA 17050
100% of Residue: 24,272
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Daughter
FILE NUMBER
AMOUNT OR SHARE
OF ESTATE
24,272
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
3W46AI 1000
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
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)
$
o
Express