The URL can be used to link to this page

Home My WebLink About06-27-06 (2) REIJ-' -\on F'~ + (6- ['"l) REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY '* COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT 280601 HARRISBURG, PA 17128-0601 FILE NUMBER 2 -05 1 0 6 9 --couNTY~ ~AP:-- - - Nli'M8'ER- - DECEDENT'S NAME (LAST FIRST. AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER I- Z W C W (.) W C Rutherford, Mar"orie R. DATE OF DEMH (MMDD-Year) 2 0 7 - 0 7 - 6 1 3 4 THIS RETURN MUST BE FilED IN DUPLICATE WITH THE REGISTER OF WILLS DATE OF BIRTH (MM-DD-Year) 10/14/2005 OS/22/1919 (IF APPLlC!\BLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER [X] 1. Original Return o 4. limited Estate [X] 6. Decedent Died Testate (AtlachcopyofVIiII) o 9. Litigation Proceeds Received 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 01 Trust) o 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) o 3. Remainder Return (date of death prior to 12-13-82) o 5_ Federal Estate Tax Return Required Q.. 8 Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (Attach Sch 0) w .... ~~(I) u~~ w g,u :c ~g UCl.lXl Cl. <( THIS SECTION MUST BE COMPLETED. AlL CORRESPONDENCE AND CONFIDENTiAl TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS P. Daniel Altland, Es uire 3631 North Front Street FIRM NAME (If Applicable) CALDWELL & KEARNS TELEPHONE NUMBER 717 232-7661 Harrisbur PA 17110 .... z w o z o Cl. (I) W ~ ~ o u I I i ! OFFICIAL _USE ONLY 1_ Real Estate (Schedule A) (1) (2) (3) (4) (5) 2 Stochs and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. MortlJages & Notes Receivable (Schedule D) 162,807.34 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) z o t= < ....J ::> I- 0.. < (.) W 0::: (6) (7) 162,807.34 8. Total Gross Assets (total Lines 1-7) (8) 11,137.99 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 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) 11,137.99 151,669.35 (11) (12) (13) 13. Chal'itable 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 151,669.35 (14) z o t= < I- ::> 0.. ~ o (.) >< < I- 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(l.2) 0.00 X _(15) 0.00 151,669.35 X .045 (16) 6,825.12 0.00 X .12 (17) 0.00 0.00 X .15 (18) 0.00 (19) 6,825.12 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 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 20. [J > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < Decedent's Complete Address: STREET ADDRESS 5225 Wilson Lane CITY I STATE I ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. T ax Due (Pane 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 6,825.12 Total Credits (A + B + C) (2) 000 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E ) (3) 4. If Line 2 is nreater 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 nreater 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. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 0.00 0.00 6,825.12 6,825.12 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 [Xl b. retain the rinht to desinnate who shall use the property transferred or its income; ........................................ 0 [Xl c. retain a reversionary interest; or ...................................................................................................... 0 [Xl d. receive the promise for life of either payments, benefits or care? ............................................................. 0 [Xl 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receivinn adequate consideration?.. ............. ..... ...... ...... ....................... ........................................ 0 [Xl 3. Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death? ................. 0 [Xl 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... 0 [Xl IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. ") (, U., r ~ cl ~ , PA 17011 DATE S'. 2~ D6 PA 17110 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)l 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. 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(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 an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1508 EX. (6-"'81 1* SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEAL TH OF PENNSYL Vi\NIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Rutherford. Mariorie R. FILE NUMBER 21 05 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. 1069 ITEM NUMBER 1 DESCRIPTION Citizens Bank Checking Account #610068-298-6 - Date-of-death balance VALUE AT DATE OF DEATH 6,22516 2. Mellon Bank, Marjorie R. Rutherford Irrevocable Trust Under Agreement Account #10171042BN3 - Date-of-death value 156,582.18 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 162,807.34 REV 1511 EX' (1299) C~J~ 1~ SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Rutherford. Mariorie R. FILE NUMBER 21 05 1069 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1 Neill Funeral Home, Inc., 3501 Derry St., Harrisburg, PA 17111-1817 - Statement dated October 31 , 2005 9,616.70 B. ADMINISTRA TIVE COSTS 1 Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees Caldwell & Kearns 1,000.00 3. Family Exemption (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Cumberland County Register of Wills 302.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7 Advertising Grant of Letters 144.29 8. Cumberland Law Journal 75.00 TOT AL (Also enter on line 9, Recapitulation) $ 11,13799 (If more space is needed, insert additional sheets of the same size) '''''''".,'. COMMONWEI\L TH OF PENNSYLVANIA INHERITI"NCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF f M FILE NUMBER Ruther ord anorie 21 05 1069 RELATIONSHIP 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. Thomas M. Rutherford, Jr. (50%) Lineal 75,83468 425 Allendale Way Camp Hill, PA 17011 2. Judith Hoover (50%) Lineal 75,83467 16130 Clover Lane York, PA 17403-4012 ENTER DOLLAR AMOUNTS FOR DiSTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON- T MABLE 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 $ R (If more space is needed, insert additional sheets of the same size)