HomeMy WebLinkAbout08-17-06
i.REV .1.500 EX + ~fJ-OO)
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
06
__ YEAR
SOCIAL SECURITY NUMBER
00159
_ NUMBER__n
579-52-5841
__n_--+_ _ _
I THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
I
REGISTER OF WILLS
----- -"--- - -------.-,-----.
I SOCIAL SECURITY NUMBER
I
o 2. Suppleme~i~l- Return~-- .-- -D~mainder RetUrn (date-of death prior to 1i:13.82) -
o 4a. Future Interest Compromise (date of death after 0 5. Federal Estate Tax Return Required
12.12-82)
6_ Decedent Died Testate (Attach copy 0 7. Decedent Maintained a Living Trust (Attach
of Will) copy of Trust)
9. Litigation Proceeds Received 0 10. Spousal Poverty Credit (date of death between
____.._______.___ 12-31.91 and
TAISSSCT'ON.Ml)sTae.'COMPi.JeTep;'AI;.C(lORRSS!?OND
NAME
. Sean M. Shultz, Esquire
....
z
w
o
w
o
w
o
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE I
DEPT 280601 I
__ HARRISBURG. PA 17128-0601 n.___L_ ____.
r DEC-EDENT'S NAME'(L.AST. FIRST;-A-NDMIDDl.EINITIAl.)
1 Maschmeyer, Robert W,
8. Total Number of Safe Deposit Boxes
o 11.Election to tax under Sec. 9113(A) (Attach Sch 0)
Copyright 2000 form software only The Lackner Group, Inc.
>> BE SURe TO ANSWER Ai.Ji.J QUESTIONS ON REVERSE SIDE AND RECHECK MATH <<
w
....
",:!Ul
01>:'"
wl1.0
zoo
01>:..J
l1.CD
l1.
<(
DATE OF DEATH (MM-DD-YEAR) - -- .----I.DATE OF BIRTH (MM.m).YEAR) ~-
I 12/20/2005 j 08/12/1940
j(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST~ FIRST AND MIDDLE INITIAL) ----
, Maschmeyer, Virginia A.
,--------.-- --.--- .----
I ~ 1. Original Return
o 4. Limited Estate
10
10
FIRM NAME (If applicable)
~E~:~~: ~~::OCiClt~, P ,C~__.__ _ ___.___~_
i 717/249-5373 I
'j===~==~-~~=~=~~~~~-----~=
1. Real Estate (Schedule A) (1) N one uSE
I ___________
I
(8)
___~~- 74,1)7,5_0
-. i
....
z
w
o
z
o
l1.
11 Roadway Drive, Suite B
Carlisle, PA 17015
c;
(11 )
27,467.36
2. Stocks and Bonds (Schedule B)
(2)
None
(12)
46,650,14
3. Closely Held Corporation, Partnership Dr Sole-Proprietorship
(3)
(4)
None
(13)
(14)
46,650.14
4. Mortgages & Notes Receivable (Schedule D)
None
(15)
0.00
z
o
;::
S
::J
....
ii:
<(
o
w
I>:
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o 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)
(9) 5,027.07
-----~---._----
(10) 22,440.29
(16)
(17)
(18)
(19)
0.00
(5) 5,960.00
-----. -
(6) 68, 1 57.50
(7) None
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/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)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax rate,
or transfers under Sec. 9116(a)(1.2)
46,650.14 x .00
z
o
;::
<(
....
::J
l1.
:IE
o
o
~
....
16.Amount of Line 14 taxable at lineal rate
x .045
17.Amount of Line 14 taxable at sibling rate
x .12
18. Amount of Line 14 taxable at collateral rate
x .15
19. Tax Due
20. 0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Form REV.1500 EX (Rev. 6-00)
l1ecedent's Complete Address:
STREET ADDRESS
1919 Esther Street
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) ~_____~__~~
Total Credits (A + B + C)
(2) 0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
TotaifmefestlPenalty (D + 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.
(3)
(4)
0.00
B. Enter the total of Line 5 + 5A. This is theBALANCE DUE
(5)
(5A)
(5B)
0.00
0.00
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 ~
~: ~::::~ ~h~e~;~i:~:~s:~~;~s;:~. .~~~~~ .~.~~. .t.~~. :.~~:.~_~~. .~~~.~.~~.~~.~~.~. .~.~ .i.t~. ~~.~.~.~.~~.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'~~::::::::::: :....... ~ ~
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?............................ ................................ .......................... ........................... 0 ~
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 ~
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 representativ~ is. based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS
. ginia A. Maschm er.
DATE
ADDRESS
1919 Esther Street
Carlisle, P A 17013
d". /1 cJ ~
DATE
'i1 ;;;0 ~
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. 39116 (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. 39116 (a) (1.1) (ii)]. The statutedoes not exemDt 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. 39116 (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.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC. L
PERSONAL PROPERTY
uJ_________ _
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Maschmeyer, Robert W.
FILE NUMBER
21 - 06 - 00159
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
2
DESCRIPTION
~~-'--~-"._'. -_._---_._-~----- .~-'-~-_.~--_._--
2002 Honda Shadow Aero 1100
Trailer
VALUE AT DATE OF
DEATH
---.---
5,660.00
300.00
TOTAL (Also enter on Line 5, Recapitulation)
------.--.,-------- --_.~_.__._-~._------_.._-----_._--_.._-- -.-----.'"---.--
5,960.00
.
SCHEDULE F
JOINTLY-OWNED PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
---~----'------_._--.,._-------,----- -----.--...----- ._--~._--_._._-_._._--...
I FILE NUMBER
21 - 06 - 00159
Maschmeyer, Robert W.
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 Virginia Maschmeyer
1919 Esther Street
Carlisle, PA 17013
wife
JOINTLY OWNED PROPERTY:
LETTER 1-- ~;TE --1- - --- - D~SCR.IP:IO~ ~F--PROPE-RW- ~--I - --r % O~ I-~;E OF DEAT~ -
ITEM FOR JOINT MADE Incl~de n~me <?f ~lnanclal institution and bank .a<;:count numberl DATE OF DEATH DECO'S I VALUE OF
NUMBER TENANT JOINT ,or similar IdentifYing number. Attach deed for JOintly-held re11 VALUE OF ASSET IINTEREST DECEDENT'S INTEREST
, lestate. 1
A i69/15/19~Me;bersFi~stFedera1CreditUnionSav~gsACCount - - -25.00[-- 50% -- -12.50
No. 34634-00
2 A 08/02/2002 2002 Chevmlet Monte C.do SS : t 5,290.00 50%1 7,645.00
3 f\ 1 ~ ~ l. Real estate situate at 1919 Esther Street, Carlisle, PA 121,000.00 50%1 60,500.00
17013 (assessment value) I
,
I
I
--------____L______ I
TOTAL (Also enter on line 6, RecaPitulati~~---T
68,157.50
*'
SCHEDULE H
FUNERAL EXPENSES &
ADIVIINISTRATIVE COSTS
--~--------------------
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Maschmeyer, Robert W.
I FILE NUMBER -
_______-.21 -~-~015.2
Debts of decedent must be reported on Schedule I.
-.- --- --- -- ------ .-----...,.------., -- .'. ------.------------. -----------_.~-_.._- ----" .~---
~.j'J~R IF:NERAL EXPENSES: DESCRIPTI~_ __ ... . __ _I A~40UNT__.
1. Ronan Funeral Home 2,947.00
2
Urn
450.00
3
Food after funeral
270.00
B.
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Social Security Number(s) I EIN Number of Personal Representative(s):
Street Address
City
Year(s) Commission paid
Attorney's Fees to Knight & Associates, P. C. (estimated)
State
Zip
2.
900.00
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
Probate Fees to Register of Wills
State
Zip
4.
165.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
1
Other Administrative Costs
The Sentinel - advertise letters
166.07
2
Cumberland Law Journa1- advertise letters
75.00
I
__TO'OI O':-"""UO"O" Sch.dUI.(S~ --1 _ __n~'OO
TOTAL (Also enter on line 9, Recapitulation) 5,027.07
.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Maschmeyer, Robert W.
3
Postage for thank you cards
Schedule H
Funeral Expenses &
Mninis1rative Costs cootinued
i FILE NUMBER
I
~ 21-06-00159
54.00
-----_ _,._____. .---L..
Page 2 of Schedule H
*'
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
_LIABILlTIE~ LIE~__ u___l_
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Maschmeyer, Robert W.
!FILE NlJ-MBER- ---
21 - 06 - 00159
Include unreimbursed medical expenses.
----..~_.---..--.----..----.--~-....-- "---'---- ____n..__..___'.n____..,.____
ITEM
NUMBER
1
DESCRIPTION
AMOUNT
Loan with Members First Federal Credit Union held jointly with wife, Virginia Maschmeyer having a
balance of $4,916.93
-._----_._--_.~--_._------_._----_.._--_...__....._--- ._--_._-~-
2,458.46
2
Car loan with Members First Federal Credit Union held jointly with wife, Virginia Maschmeyer having a
balance of $20,078.11
10,039.05
3 Sam's Club
4 Honda Financial Corporation
5 West Shore Ambulance
6 Pinnacle Health
7 Patel Association - medical bills
8 Home Depot
154.30
1,575.15
185.00
230.00
5,222.00
2,576.33
-----...---..-------------..----.--..----.,..---------..._------,---
TOTAL (Also enter on Line 10, Recapitulation)
22,440.29
_ R/OV.1513. EX+ (9.00)
.
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
----' .._~---~"._----..,_._-_._--_...__._-~-_...._---------~-"'-'-'-",-
ESTATE OF
Maschmeyer, Robert W.
I FILE NUMBER
: 21-06-00159
I.
- ---- ----------------- _ _______1__ -------------- -
NAME AND AD~RESS~F PER~~N(S)_R=CEI~IN~ PRO:ER~~___ LR:E1~~~~(:~ _l:~O~;~~T~~r:E_
NUMBER
TAXABLE DISTRIBUTIONS (include outright spousal distributions)
Virginia A. Maschmeyer
1919 Esther Drive
Carlisle, PA 17013
wife
100% estate
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover she t
II.
I NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
BEING MADE
I
B_ CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE
o \:)ue. Y5, <.-0
-Pd 16S. <S\J
NAP])