The URL can be used to link to this page

Home My WebLink About07-11-06 (2) RE\I.1500EX+ (6-OD) w >- ~::;cn ()~'" WC1.() 0:00 ()~...J C1.OJ a. <( *' REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 21 06 COUNTY CODE YEAR SOCIAL SECURITY NUMBER 00128 NUMBER o 2. Supplemental Return o 4a. Future Interest Compromise (date of death after 12-12-82) o 7. Decedent Maintained a Living Trust (Attach copy of Trust) o 10. Spousal Poverty Credit (date of death between j2,~_9J_and 1-1,9~)n THIS SECTION MUS~!l~COMPLETED. ALL CORRE5PONOENCE AND CONFIOENTIALTAXINFORMAlIiloN SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS Hillary A. Dean, Esquire COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG. PA 17128-0601 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SADLER, LILLAIN H. >- Z W Cl W () W Cl DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) 202-20-6080 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) o o 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) 10 East High Street Carlisle, PA 17013 (1 ) 142,500.00 (2) None (3) None (4) None (5) 4,080.87 - . (6) None (7) 59,455.69 (9) 39,889.87 (10) 5,602.60 f: (8) 206,03656 02/03/2006 04/11/1915 '- '. (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) (11 ) 45,492.47 181 1 Original Return o 181 o 4. Limited Estate 6. Decedent Died Testate (Attach copy of Will) 9 Litigation Proceeds Received >- z w Cl z o C1. FIRM NAME (If applicable) Martson Deardorff Williams & Otto (12) 160,54409 TELEPHONE NUMBER 717/243-3341 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship z o ;:: :5 :::> >- a: <( () w ~ 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly 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) 13. Charitable and Governmental Bequests/Sec 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) (13) (14) 160,54409 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 20. 0 15. Amount of Line 14 taxable at the spousal tax rate, x .00 (15) or transfers under Sec. 9116(a)(1.2) z x .045 (16) 0 16. Amount of Line 14 taxable at lineal rate ;:: <( >- :::> (17) C1. 17. Amount of Line 14 taxable at sibling rate 128,435.27 x .12 15,412.23 :; 0 u x 18. Amount of Line 14 taxable at collateral rate <( 32,108.82 x .15 (18) 4,816.32 >- 19. Tax Due (19) 20,228.55 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) CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. >> BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH << Copyright 2000 form software only The Lackner Group; Inc. Form REV-1500 EX (Rev_ 6-00) L Decedent's Complete Address: STREET ADDRESS 1515 Spring Road CITY Carlisle STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 20,228.55 18,000.00 947.37 Total Credits (A + B + C) (2) 18,947.37 3. Interest/Penalty if applicable D. Interest E. Penalty TotallnterestiPenalty (0 + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is theOVERPAYMENT. 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 theTAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is theBALANCE DUE (3) 0.00 (4) (5) 1,281.18 (5A) (5B) 1,281.18 Make Check 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;...........................................................n................ D ~ ~: ~::::~ ~h;e~;~;i:~~~s:~~;~s~:~. .~~~~I. .~.s~. ~.~~. :.~~:.~_~~. .t.~~.~.~~~~~~.~. .~~ .i.t~. i.~.~.~.~~~..............................~~::::::::::: ~~.'.'. 8 ~ 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?...... ...................... ........... .... ............... .n..................... ......... ..... ................ D ~ D ~ ~ D 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?........................... ..n............................ n............................n.................... 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, correct and complete Declaration preparer other than the personal representati\ie IS based, on all informalionoflNhich preparer has al11'.kl1l)""lecjge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS L. Reed DATE 424 South Fayette Street Shippensburg, P A 17257 l-!u-()~ DATE ADDRESS 5 Shady Lane Mechanicsburg, PA 17055 7. / ~- C c.~ ADDRESS DATE 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 statutedoes not exempta 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 12) [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)]. 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. *' SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SADLER, LILLAIN H. FILE NUMBER 21 - 06 - 00128 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 excnanged between a willing buyer and a willing 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 142.500.00 Residence situate at 1515 Spring Road, Carlisle, Cumberland County, PA, known as Parcel No. 29-18-1369-032, being described in Deed dated May 19, 2000, and recorded in Cumberland County, PA, Deed Book 221, Page 746, being conveyed to Lillain H. Sadler. Value is actual sale price. See attached settlement sheet TOTAL (Also enter on Line 1, Recapitulation) 142,500.00 SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONweALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SADLER, LILLAIN H. FILE NUMBER 21 - 06 - 00128 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 Highmark Blue Shield, refund of premium DESCRIPTION VALUE AT DATE OF DEATH 56752 2 Comcast, refund 133.g4 3 Sprint, refund 19.36 4 Chuck Bricker Auction Services, Inc., proceeds from sale of personal property 2.81500 5 Yark Waste Disposal, refund 26 70 6 Travelers, refund of homeowner's insurance 95.00 7 T ax proration 423.45 TOTAL (Also enter on Line 5, Recapitulation) 4,080.87 ,~ ~ SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SADLER, LILLAIN H. FILE NUMBER 21 - 06 - 00128 ITEM NUMBER This schedule must be cOrnp_IEl!eclCin~fiIElc:lif the answer toa_n~ of qUElstions 1 through 4 on page 2 is yes. DESCRIPTION OF PROPERTY DATE OF DEATH % OF Include the name of the transferee. their relalionshlp to. decedent and the date of transfer.. S DECO'S EXCLUSION TAXABLE VALUE Attach a copy of the deed for real estate. VALUE OF A SET INTEREST (IF APPLICABLE) PNC Bank checking account #5003193496: made joint with Janet L. Reed (sister) on 2/18/2005 19,976.80 100% 19,976.80 2 PNC savings account #5003177103: made joint with Janet L. Reed (sister) on 2/18/05 39,478.89 100% 39,478.89 TOTAL (Also enter on line 7, Recapitulation) 59,455.69 ,~ ~ SCHEDULE H FUNERAL EXPENSES & ADIVIINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SAD LER, LILLA IN H. FILE NUMBER 21 - 06 - 00128 Debts of decedent must be reported on Schedule I. ITEM NUMBER A. DESCRIPTION AMOUNT FUNERAL EXPENSES: Ewing Brothers Funeral Home, Inc., Carlisle, PA B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Janet L. Reed Douglas W. Reed Social Security Number(s) / EIN Number of Personal Representative(s): Street Address 424 South Fayette Street City Shippensburg State P A Year(s) Commission paid 2006 Zip 17257 2 Attorney's Fees Martson Deardorff Williams & Otto (estimated) 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent State Zip 4. Probate Fees Cumberland County Register of Wills 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs The Sentinel, advertising Letters Testamentary 2 Cumberland Law Jouranal, advertising Letters Testamentary Total of Continuation Schedule(s) TOTAL (Also enter on line 9, Recapitulation) 8,709.40 9J)9000 10,000.00 302.00 144.29 75.00 11,569.18 39,889.87 Schedule H Funeral Expenses & Pdninistrative Cos1s cootinued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SADLER, LILLAIN H. 3 Certified mailing, Department of Public Welfare 4 Register of Wills, filing fee, Inheritance Tax return 5 Register of Wills, Short Certificate . 6 Register of Wills, additional probate fee 7 Sprint, phone service pending dispostion of real estate 8 Comcast, service pending dispostion of real estate 9 Dauphin Oil Company, Inc., fuel oil pending disposition of real estate 10 PPL Electric Utilities, electic pending disposition ofreal estate II Black's Water Conditioning, service pending disposition ofreal estate 12 Edward's Appliance Repair, house repairs pending disposition ofreal estate 13 North Middleton Authority, sewer/water, pending disposition of real estate 14 Derr's Trash Hauling, clean up of property pending disposition of real estate 15 York Waste Disposal, weekly trash service, pending disposition of real estate 16 Re/Max Realty Associates, real estate commission 17 ERA-NRT, Inc., commission 18 ERA-NRT, Inc., transaction fee 19 Tri County Abstract Serivce, Deed copy 20 Notary fee, real estate transaction 21 Tax certification 22 American Home Shield, home warranty 23 Robin K. Sollenberger, 2005 County/Twp. real estate taxes 24 County of Cumberland, 1 % realty transfer tax 25 Reserved for filing fees and miscellaneous expenses FILE NUMBER 21-06-00128 Page 2 of Schedule H 4.64 15.00 4.00 50.00 3208 50.52 358.12 104.58 10.60 524.50 98.54 350.00 40.05 3.587.50 3,537.50 125.00 1000 1000 1000 425.00 296.55 1,425.00 500.00 SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SADLER, LlLLAIN H. FILE NUMBER 21 - 06 - 00128 Include unreimbursed medical expenses. ITEM NUMBER I Comcast, account payable DESCRIPTION AMOUNT 47.S2 2 PPL Electric Utilities, account payable 64.36 3 Sprint, account payable 32.77 4 United Church of Christ Homes, account payable 4.77132 5 Guistwite Family Practice, account payable 115.60 6 North Middleton Authority, account payable 79.90 7 PharMerica, account payable 48243 8 Associated Cardiologists, account payable 840 TOTAL (Also enter on Line 10, Recapitulation) 5,602.60 REV-1513 EX+ (9-00) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SADLER, LILLAIN H. FILE NUMBER 21 - 06 - 00128 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT .00 Not List Trust..(s) AMOUNT OR SHARE OF ESTATE I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) Janet L. Reed 424 South Fayette Street Shippensburg, P A 17257 Sister 60% of estate residue 2 Betty L. Hess c/o 348 A Street Carlisle, P A 17013 Sister 20% of estate reSidue 3 Douglas W. Reed 5 Shady Lane Mechanicsburg, PA 17055 Nephew 5% of estate residue 4 Robyn Lee Hess 477 Winsley Street Morgantown, WV A 26505 Niece 5% of estate reSIdue See Continuation Schedule(s) attached 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 SHEET COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SADLER, LILLAIN H. SCHEDULE J BENEFICIARIES continued I. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] NUMBER 5 TAXABLE DISTRIBUTIONS Barbara J. Lohman 348 A Street Carlisle, P A 17013 6 James F. Reed, Jr. 424 South Fayette Street Shippensburg, P A 17257 FILE NUMBER 21 - 06 - 00128 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Niece Brother-in-Law AMOUNT OR SHARE OF ESTATE 5% of estate residue 5% of estate residue Page 2 of Schedule J