HomeMy WebLinkAbout08-04-06 (2)
REV-1S00 EX + (6--00)
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COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER
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COUNTY CODE ~AR NUMBER
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
SPAHR MILDRED
DATE OF DEATH (MM-DD-Year)
E.
SOCIAL SECURITY NUMBER
DATE OF BIRTH (MM-DD-Year)
1 72- 0 1 - 5 6 6 8
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
03/20/2006 01/07/1915
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
SOCIAL SECURITY NUMBER
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[Xl 1. Original Return
D 4. Limited Estate
[gI 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 ofTrusl)
D 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95)
D 3. Remainder Return (date of death poorto 12-13-82)
D 5. Federal Estate Tax Return Required
!!.... 8. Total 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
MURREL R. WALTERS III, ESQUIRE
FIRM NAME (If Applicable)
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54 EAST MAIN STREET
TELEPHONE NUMBER
717-697-4650
MECHANICSBURG
PA 17055
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1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
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)
(1)
(2)
(3)
(4)
(5)
OFFICJAL USE ONLY
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44,497.43
(6)
6,468.81
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(7)
124,870.00
(8)
175,836.24
(9)
12,660.52
10. Debts of Decedent Mortgage Liabilities, & Liens (Schedule I) (10)
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)
(11)
(12)
(13)
12,660.52
163,175.72
14. Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
(14)
163,175.72
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
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
X _(15)
163,175.72 X .045 (16)
X .12 (17)
X .15 (18)
(19)
7,342.91
7,342.91
20. D
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
:>;>BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
Decedent's Complete Address:
STREET ADDRESS
1121 BALDWIN STREET
CITY I STATE I ZIP
MECHANICSBURG PA 17055
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A Spousal Poverty Credit
8. Prior Payments
C. Discount
(1)
7,342.91
Total Credits (A + B + C) (2)
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( D + 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)
A Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A This is the BALANCE DUE. (58)
Make Check to: REGISTER OF WILLS, AGENT
0.00
7,342.91
7,342.91
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 [X]
b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 [X]
c. retain a reversionary interest; or ...................................................................................................... 0 [X]
d. receive the promise for life of either payments, benefits or care? ............................................................. 0 [X]
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration?............................................................................................... [X] 0
3. Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death? ................. 0 [X]
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ....................................................................................................... 0 [X]
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLEiE SCHEDULE G AND FILE iT AS PART OF THE RETURN.
Under penalties of pe~ury, 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 information of which preparer has any knowledge.
SIGNA.TURE OF P RSON RESPONSIBLE FOR FILING RETURN
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ADDRESS
PA 17055
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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 PS. 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 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(1.2) [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.
REV-15G8 EX + (6-98)
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
SPAHR
FILE NUMBER
MILDRED E.
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
44,497.43
PNCINVESTMENTS
ANNUITY
BENEFICIARIES ELIZABETH A SEIBERT & ETHEL L. MECURIO
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
44,497.43
REV-1509 EX + (6-98)
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF
SPAHR
FILE NUMBER
MILDRED
E.
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. ELIZABETH A. SEIBERT
1121 BALDWIN STREET
MECHANICSBURG, PA 17055
DAUGHTER
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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 DATE OF DEATH DECD'S VALUE OF
NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST
1. A. 10/18/01 COMMERCE BANK/HARRISBURG NA 12,937.62 50. 6,468.81
CHECKING ACCOUNT
TOTAL (Also enter on line 6, Recapitulation) $ 6,468.81
(If more space is needed, insert additional sheets of the same size)
REV-1510 EX + (6-98)
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
FILE NUMBER
ESTATE OF
SPAHR
MILDRED
E.
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 INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE
NUMBER THE DATE OF TRANSFER ATIACH A COPY OF THE DEED FOR REAl ESTATE VALUE OF ASSET INTEREST VALUE
(IF APPLICABLE)
1, ELIZABETH A. SEIBERT, DAUGHTER, MAY 18, 2005 124,870.00 100. 124,870.00
1121 BALDWIN STREET
MECHANICSBURG, PA 17055
$124,870.00 x COMMON LEVEL RATIO -1.00 = $124,870.00
TOTAL (Also enter on line 7 Recapitulation) $ 124,870.00
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX+(12-99)
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
SPAHR
FILE NUMBER
MILDRED
E.
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
DESCRIPTION
AMOUNT
1.
2.
3.
FUNERAL EXPENSES:
MALPEZZI FUNERAL HOME
FUNERAL FLOWERS
WINGATE INN. FUNERAL LUNCHEON
8,071.00
100.00
74.52
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address
B.
City
State
Zip
Year(s) Commission Paid:
2.
3.
Attorney Fees MURREL R. WALTERS III, ESQURE
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant ELIZABETH A. SEIBERT
Street Address 1121 BALDWIN STREET
900.00
3,500.00
City MECHANICSBURG
Relationship of Claimant to Decedent DAUGHTER
State PA
Zip 17055
4.
Probate Fees REGISTER OF WILLS, CUMBERLAND COUNTY
15.00
5.
Accountant's Fees
6.
Tax Return Preparers Fees
7.
TOTAL (Also enter on line g, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
12,660.52
RELA TIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
1. ELIZABETH A. SEIBERT DAUGHTER 50%
1121 BALDWIN STREET
MECHANICSBURG, PA 17055
2. ETHEL L. MECURIO DAUGHTER 50%
642 HOLIDAY DRIVE
MANSFIELD, OH 44904
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 II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SPAHR
MILDRED
SCHEDULE J
BENEFICIARIES
FILE NUMBER
E
(If more space is needed, insert additional sheets of the same size)