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Home My WebLink About07-24-06 REV-1500 EX (6-00) Rev-1500 COMMONWEALTH OF ................................................................................... PENNSYLVANIA FILE NUMBER DEPARTMENT OF REVENUE DEPT 280601 INHERITANCE TAX RETURN 21 06-0360 HARRISBURG, PA 1712B-0601 - RESIDENT DECEDENT County Code Year Number DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER f- Z Katterman Theodore W, (Jr.) 183-07-6523 w 0 DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH W U 01/30/2006 05/02/1917 REGISTER OF WILLS w 0 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER QJ X 1 Original Return 2, Supplemental Return 3. Remainder Return (date of death P"o,to 12- .::t.~ (/) '- '-- - ()'--'" 4, Limited Estate 4a. Future Interest Comprise (date of death afte, 12-12-82) 5. Federal Estate Tax Return Required <lJ Q. () ~ f-- - .ceg U Q.(!J 6. Decedent Died Testate (Attach copy of Will) 7. Decedent Maintained a Living Trust (Attach a copy of T,ust) 0 8. Total Number of Safe Deposit Boxes Q. ~ ~ '" 011 Election to tax under Sec. 9113(A) 9, Litigation Proceeds Received 10, Spousal Poverty Credit (date of death between 12-31-91 and 1-'1-95) '-- - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: CD NAME COivlPLE I E MAiLING ADDRESS -= Robert K. Varano 110 South Oak Street = C> FIRM NAME (If Applicable) Mount Carmel, PA 17851 =- en ~ Law Office of Cole & Varano c; C) TELEPHONE NUMBER 570-339-5870 1, Real Estate (Schedule A) (1) $0,00 : OFFICIAL USE ONLY , 2, Stocks and Bonds (Schedule B) (2) $0,00 : , ) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) $0,00 : Z 4, Mortgages & Notes Receivable (Schedule D) (4) $0.00 0 $31,881..80 -- I- 5 Cash, Bank Deposits & Misc. Personal Property (Schedule E) (5) <( $ 1 ,43.!~.39 -l 6. Jointly Owned Property (Schedule F) (6) :) D Separate Billing Requested I- a.. ( <( 7. Inter-Vivos Transfers & Misc. Non-Probate Property (7) $23,96317 , ........................................................ 0 (Schedule G or L) W 8. Total Gross Assets (total Lines 1-7) (8) $1)7,282."36 0:: 9. Funeral Expenses & Administrative Costs (Schedule H) (9) $ L,iL'LSO 10. Debts of Decedent, Mortgage Liabilities !~ Liens (Schedule I) (10) $0,00 11 Total Deductions Itotal Lines 9 & 10) (11) $ 4. "343~ 12. Net Value of Estate (Line 8 minus line 11) (12) $1)2, Q';i8.86 13, Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been (13) $000 made (Schedule J) 14, Net Value Subject to Tax (Line 12 minus Line 13) (14) $52,938.86 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) x (15) $0.00 - 0 1; I) 2 , 9 '-38 . 86" f= 16, Amount of line 14 taxable at lineal rate ,045 (16) $2, '-382.2S x'" - <:f- 17 Amount of line 14 taxable at sibling rate x ,12 (17) $0.00 f-:J (l ::i: 18. Amount of line 14 taxable at collateral rate x ,15 (18) $000 0 0 19. Tax Due $2,382.25 (19) 20. CJ > > BE SURE TO ANSWER ALL QUESTIONS ON REVERS/:: SIDE AND RECHECK MATH < < Oecedtmt's Complete Address: STRE CT ADDRESS 58 South 36th Street Lebanon CITY Camp Hill 1~~11 I STATE IPA Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) $2.382.25 ~~ ROO 00 $~19.~1 Total Credits (A + B + C) (2) $3,719.11. 3. Interest/Penalty if applicable D. Interest E. Penalty 4. Total Interest/Penalty (0 + E) (3) 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) If line 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE. (5) $0.00 $1,336.86 5. A. Enter the interest on tile tax due. (5A) (5B) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. 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: 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 revisionary interest; or d. receive the promise for life of either payments, benefits or care? If death occurred after December 12, 1982, did decedent transfer property within on year of death without receiving adequate consideration? Did decedent own an "in trust for" or payable upon death bank account or security at his or her Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? Yes No ~ E~ ~ B CJ 2. 3. 4. C=J 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 knowlE~dge and belief, it is true, correct, and complete Declaration of pre parer other than the personal representative is based on all the information of which preparer has any knowledge. ADDRESS SIGNATURE OF PERS9N RESPONSIBLE, OR FI9NP RETURN ADORE 110 South Oak Street, Mount Carmel, PA 17851 TH.1 REP,Rt:SENTATIVE 11. L/I/ -- DATE )?~f ~,q c:" /' ~<, 1 DATE . . . \~ to.-2t, ,Z{{l; I ,~ 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 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 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. 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(12) [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 an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1508 EX + (1-97)(1) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Theodore W. Katterman, Jr. FILE NUMBER 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. VALUE AT DATE OF DEATH $31,884.80 ITEM NUMBER 1. DESCRIPTION Annuity Nationwide contract number 07-1122553 TOTAL (Also enter on line 5, Recapitulation) (If more space is needed, insert additional sheets of the same size) $31,884.80 REV-1509 EX. (1-97)(1) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF Theodore W. Katterman Jr. FILE NUMBER 21-06-0360 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 DECEDENT A. Lynda M. Carl 58 South 36th Street Camp Hill, PA 17011 daughter B. C. JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY DATE OF DEATH %OF DATE OF DEATH ITEM FOR JOINT MADE Include name of financial institution and bank account number or similar identifying number. DECD'S VALUE OF NUMBER TENANT JOINT Attach deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1 A. 7/2/02 Checking account 9832852439 M & T Bank $2,868.77 50.0% $1,43439 TOTAL (Also enter on line 6, Recapitulation) $1,43439 (If more space is needed, insert additional sheets of the same size) REV-1510 EX + (1-97)(1) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF Theodore W. Katterman, Jr. 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 % OF DECD'S TAXABLE ITEM INCLUDE THE NAME OF THE TRANSFEREE. THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER DATE OF DEATH INTEREST EXCLUSION VALUE NUMBER ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET (IF APPLICABLE) 1. M& T certificate of deposit jointly held in, Theodore W. Katterman, Tonya Lyn $7,500.00 50.0% 3000.00 $75000 Heist 10-25-05 2. M & T certificate of deposit jointly held in Theodore W Katterman, $7,357.00 33.0% $2,452.33 Fred Katterman and Lynda M. Carl 3. M & T certificate of deposit jointly held in Theodore W. Katterman and Linda $9,838.33 50.0% $4,91917 M. Carl 4. Community Banks certificate of deposit 4801582030 jointly held in Theodore $16,100.00 33.0% $5,36667 W Katterman, Linda M Carl and Frederick A. Katterman 5. M & T Certificate of deposit jointly held Theodore W. Katterman and Linda $10,950.00 50.0% $5,475.00 Carl 6. First National Bank and Trust certificate of deposit jointly held Theodore W. $10,000.00 50.0% $5,000.00 Katterman and Tonya L.Heist TOTAL (Also enter on line 7, Recapitulation) $23,963.17 (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (1-97)(1) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Theodore W. Katterman, Jr. FILE NUMBER Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A FUNERAL EXPENSES 1 Northumberland Memorial Park - engraving on marker $65.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions 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 to Law Office of Cole& Varano $750.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Linda Carl $3,500.00 Street Address 58 South 36th Street City Camp Hill State PA Zip 17011 - Relationship of Claimant to Decedent daughter 4. Probate Fees Register of Wills of Cumberland County $15.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Miscellaneous postage and phone calls $1350 TOTAL (Also enter IJn line 9, Recapitulation) $4,343.50 (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (9-00)) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT BENEFICIARIES ESTATE OF Theodore W. Katterman, Jr. FILE NUMBER RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do No!: List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 Linda M. Carl daughter joint account 2. Frederick A. Katterman son Joint account 3. T onya Heist granddaughter joint account 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 $0.00 (If more space is needed, insert additional sheets of the same size) Law Offices Of COLE & VARANO 110 South Oak Street Mount Carmel, P A 17851 Wendy L. Cole, Esq. Robert K. Varano, Esq. Tele: 570-339-5870 Fax: 570-339-0300 July 18, 2006 Cumberland County Courthouse Register of Wills 1 Courthouse Square Carlisle, PA 17013-3387 RE: Estate of Theodore W. Katterman, Jr. Dear Ladies and Gentlemen: Enclosed please find three (3) copies of the inheritance tax return for the Estate of Theodore W. Katterman, Jr. for filing, a payment was previously made. Kindly return a time- stamped copy to our office in the envelope provided. Thank you for your anticipated cooperation. ( / '---- ..-.~.V........j.e..... ry.........t.......!9f~/~;.. S, '. f / 1/1/l If / .,/' ';/ !/t/f/&f-/ R~eh K. Varano Attorney at Law RKV:jlk Enclosures