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Home My WebLink About06-06-06 UJ I- x:::fUl UC::::':: iLIa.U :z:OO UC::..J a. CD a. <( ~'J-1500 EX REV-1500 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPl 280601 HARRISBURG, PA 17128-0601 INHERITANCE TAX RETURN RESIDENT DECEDENT ~ Z W C W U w Cl DECEDENTS NAME (LAST FIRST AND MIDDLE iNITIAL) Smith, Ruthie E. DATE OF DEATH (MM-DD-YIOAR) 02-04-2006 I DATE OF BIRTH (MM-DD-YEAR) 03-06-1920 (IF APPLICABLE) SURVIVING SPOUSES NAME (lAS I. FIRST AND MIDDLE INiTIAL) [KJ 1. Original Return D 4. Limited Estate D 6. Decedent Died Testate (Attach copy of Will) D 9. litigation Proceeds Received D 2. Supplemental Return D 4a. Future Interest Compromise (date of death after 12-12-82) D 7. Decedent Maintained a Living Trust (Attach copy of Trust) D 10. Spousal Poverty Credit (date 01 dea',h between 12-31-91 and 1-1-95) FILE NUMBER /7100- /'\ 0> .,j- ---L/ - COUNTY ODE YEAR _qfi_ NUMBER SOCIAL SECURITY NUMBER 164 - 16 3859 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER D 3. Re"1ainder Return (date 01 death prior to 1213-82) D 5. Federal Estate Tax Return Required 8. Tolal Number of Safe Deposit Boxes 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 t- Z UJ o Z o a. Ul UJ c:: c:: o u Jerry A. Weigle, Esquire FIRM NAME (IIAPPI1'W~IGLE & ASSOCIATES, P. C. TELEPHONE NUMBER 717-532-7388 126 East King Street Shippensburg, PA 17257 (1) (2) (3) t .~-\ f (4) I - ----, (5) 0, (6) 3,173.39 (7) 0 . , --.; (8) 3,173.39 (9) 105.00 (10) 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3 Closely Held Corporation, Partnership or Sole-Proprietorship z o ~ ..J :) !:: a. <t u 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) 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) 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) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES z o ~ ~ :) a. :i!: o u >< ~ 15 Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) x .0_ (15) 45 (16) x .0_ x .12 (17) x .15 (18) (19) 16 Amount of Line 14 taxable at lineal rate 3,068.39 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19 Tax Due > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH <: < ()..- , 20 (11) (12) (13) 105.00 3,068.39 (14) 3,068.39 138.08 138.08 Decedent's Complete Address: STREET ADDRESS Green Ridge Village CITY 210 Big Spring Road Newville I STATE PA I ZIP 17241 Tax Payments and Credits: 1. Tex Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 138.08 Total Credits ( A + B + C ) (2) 3. Interest/Penalty if applicable D. Interest E Penalty Total Interest/Penalty ( 0 + E ) (3) 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) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5A) (5B) A. Enter the interest on the tax due. 138.08 Make Check Payable to: REGISTER OF WILLS, AGENT 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 [] b. retain the right to designate who shall use the property transferred or its income; ........................... .. 0 IKJ c. retain a reversionary interest; or..................................................................................................................... .... 0 IKJ d. receive the promise for life of either payments, benefits or care? .............. ........................................... ..... 0 IKJ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................... ..................... ................. .............. 0 IKJ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death".. ........... 0 [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ............... ............................ ................................................................. 0 IKJ 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 of preparer other than the personal representative is based on all info mation of which pre parer has any knowledge. SIGNATU DATE $ -- 3/-0{; Linda L. Will DATE Jerry A. Weigle, Esquire )-~/v{, Street, Shippensburg, PA 17257 For dates of death on or after July 1, 1994 and before January ,1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 PS, S9116 (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, S9116 (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 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 paren or a stepparent of the child is 0% [72 PS. S9116(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, S9116(1 ,2) [72 P.S, s9116(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, S9116(a)(1.3)]. A sibling is defined, under Section 9102, as ai individual who has at least one parent in common with the decedent, whether by blood or adoption. REV~1509 EX. (1~97) SCHEDULE F JOINTLY-OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Ruthie E. Smith If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDEN A. Linda L. Will 199 Zion Road Newburg, PA 17240 Daugh ter B. c. JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY '10 OF DATE OF DEATH ITEM FOR JOINT MADE Include name of financial institution and bank account number or similar identifying number. Attach DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTERE 1. A. 2000 Farmers National Bank Checking Account 1119-134-5 6,346.78' 50% 3,173.39 TOTAL (Also enter on line 6, Recapitulation) $ 3,173.39 REV-1511 EX+ (7-881 ESTATE OF . SCHEDULE H FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES Please Print or Type CUMBER COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Ruthie E. Smith ITEM NUMBER A. 1. B. 1. 2. DESCRIPTION AMOUNT Funeral Expenses: Administrative Costs: Personal Representative Commissions Social Security Number of Personal Representative: Year Commissions paid Attorney Fees Weigle & Associates, P.C. 3. Family Exemption Claimant Address of Claimant at decedent's death 4. C. 1. 2. 3. 4. 5. 6. 7. 8. Relationship Street Address 75.00 30.00 City State Zip Code 105.00 Probate Fees Miscellaneous Expenses: Register of Wills, Cumberland County - file PA Inheritance Tax Return TOTAL (Also enter on line 9, ReCClpitulation) s (If more space is needed, insert additional sheets of same size.) REV-1513 EX + (2-871 SCHEDULE J BENEFICIARIES COMMONWEALTH OF P~NNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Ruthie E. Smith I ITEM NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT OR NUMBER SHARE OF ESTATE A. Taxable Bequests; 1. Not relevant as probate estate is insolvent. ITEM NUMBER NAME AND ADDRESS OF BENEFICIARY AMOUNT OR SHARE OF ESTATE B. Charitable and Governmental Bequests: 1. TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on line 13, Recapitulation) S (If more space is needed, insert addiHonal sheets of same size) ~ FARMERS NATIONAL BANK OF NEWVILLE A .Di/iisiOIl of/It/mas Cor!il~V JV~lf':cmit/ Bmd( "I"l!,"'" 't ., j(. .,.~, ~ :~. ,"'" _ J May 2, 2006 Jerry A. Weigle, Esquire Weigle & Associates, P.C. 126 East King Street Shippensburg, FA 17257 HAY - 4 2006 RE: Estate of Ruthie E. Smith Dear Mr. Weigle: Ms. Smith had a checking account #19-134-5 with this bank in hername joint with Linda L. Will which was opened August 10,2000. The balance as of February 4, 2006, the date of her death, was $6,346.78. Sincerely yours, ~ ~g/J~ ,/ Carolyn ~ugh' j- ,7 / Executive Vice President PO, Box 156, Newville, PA 17241 . (717) 776-5312