HomeMy WebLinkAbout06-21-06 (3)
REV-1500 eX '.' (6-00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Wiker Meriam M.
DATE OF )EA TH (MM-DD- Year)
DATE OF BIRTH (MM-DD-Year)
OFFICIAL USE ONL V
FILE NUMBER
2 1 -0 6 0 1 5 4
COuNTVCOOE ---"YEA~ - - NUMii'ER- -
SOCIAL SECURITY NUMBER
2 07- 0 7 - 9 773
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
D 3. Remainder Return (date 01 death pnorto 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
Ste hen J. Ho Es uire 19 South Hanover Street, Suite 101
FIRM NAME (If Applicable)
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X .12 (17)
94,252.45 X .15 (18) 14,137.87
(19) 14,137.87
01/29/2006 06/23/1909
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
[X] 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 01 deatl1 after 12-12-82)
D 7. Decedent Maintained a Living Trust (Attach copyotTrust)
D 10. Spousal Poverty Credit (date 01 death between 12-31-91 and 1-1.95)
PA 17013
OFFICIAL USE ONLY
105,987.78 i
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105,987.78
11,701.95
33.38
(11)
(12)
(13)
11 ,735.33
94,252.45
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TELEPHONE NUMBER
717 245-2698
Carlisle
(14)
94,252.45
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule OJ (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
[J Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. T etal Deductions ~total Lines 9 & 10)
12. Ne,t Value of Estate (Line 8 minus Line 11)
13. Charitabie'td~mmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
(8)
20. 0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
> > BESURETO ANSWERALLQUESTIONS ONHEVERSE SIDE AND RECHECK MATH < <
14. Net Value Subject to Tax (Line 12 minus Line 13)
f ' SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
Ii. Amount of Line 14 taxable at the spousal tax
raje, 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
Decedent's Complete Address:
STREET ADDRESS
208 Senate Avenue
CITY I STATE I ZIP
Camp Hill PA 17011
Tax PaymEmts and Credits:
1. Tax Due (Fage 1 Line 19)
2, Credits/Payments
A, Spousal Poverty Credit
8, Prior Payments
C, Discount
(1)
14,137,87
10,000,00
Total Credits (A + 8 + C)
(2)
10,000,00
3. Interest/Penalty if applicable
0, 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)
A Enter the interest on the tax due. (5A)
8. Enter the total of Line 5 + 5A This is the BALANCE DUE. (58)
Make Check Payable to: REGISTER OF WILLS, AGENT
0.00
4,137.87
4,137.87
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 [R]
b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 [R]
c. retain a reversionary interest; or ...................................................................................................... 0 [R]
d. receive the promise for life of either payments, benefits or care? ............................................................. 0 [R]
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration?...... ........... ............. ............. ......... ....... ........... ... ......... .-... ....... 0 [R]
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ................. 0 [R]
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ....................................................................................................... 0 [R]
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 at 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 information at which preparer has any knowledge,
Dft.TE
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ADDRESS
treet, Ste. 101
HAN REPRESENTATIVE
PA 17013
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. SWI6 (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 ~Ioes 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 ;s 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-1~Of, EX + (fl-flli)
COMMONWEALTH OF PENNSYLVANIA
INHmlTANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
Wiker. Meriam M.
FILE NUMBER
21 06
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.
0154
VALUE AT DATE
OF DEATH
15,251.90
6,781.32
30,672.86
21,251.85
16,596.29
500.00
7,323.32
37.45
76.18
4,009.50
7.87
2,500.00
208.50
17.48
100.00
23.00
ITEM
NUMBER
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11 .
12.
13
14.
15.
16.
DESCRIPTION
Commerce Bank Savings Account#0626201222
Sovereign Bank Checking Account#1051074592
Sovereign Bank Money Market Account#921718594
Certificate of Deposit #0925156341
Certificate of Deposit #0925159899
Personal Property
National Guardian Life Insurance
Commerce Bank Savings Account#0626201222 earned interest for
January $12.89; February $11.65 and March $12.91 for a total of $37.45
AIMCO/Bethesda Holdings - Rent Security Deposit Refund
Allstate - Car Insurance - Accident Claim Payment
Comcast - Refunrl
Allstate - Funeral Expense Refund
Allstate - Policy Refund
Sovereign Bank Money Market Interest Account #5412027652 April 2006
Allstate - Collision Coverage Loss Refund
Erie Insurance - Renter's Insurance Refund
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
105,987.78
Continuation of REV.1500 Inheritance Tax Return Resident Decedent
Wiker, Meriam M.
Decedent's Name
Page 1
21 06 0154
File Number
Schedule E - Cash, Bank Deposits, & Misc. Personal Property
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
17. Capital Blue Cross - Refund 268.25
18. Central Penn Auto Club - Refund 36.63
19. Sovereign Bank Certificate of Deposit Interest - Account #0925156341 158.62
20. Sovereign Bank Money Market Interest - Account #0921718594 31.69
21. Sovereign Bank Certificate of Deposit Interest - Account #0925159899 135.07
SUBTOTAL SCHEDULE E 630.26
GRAND TOTAL SCHEDULE E $ 105,987.78
REV-151l EX + (12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Wiker. Meniam M.
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
DESCRIPTION
FUNERAL EXPENSES:
Myers-Harner Funeral
1.
B.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (s) Linda Lefko
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address 568 W. Saxony Drive
1.
City Exton
State Pa
Year(s) Commission Paid:
2.
3.
Attorney Fees Stephen J. Hogg, Esquire
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
5. Accountant's Fees
6. Tax Return Preparers Fees
7. Advertising:
Cumberland Law Journal
The Patriot News
8. Inheritance Tax Return Filing Fee
9. Filing Accounting (Est.)
10. Personal Representative Costs
FILE NUMBER
21
06
0154
TOTAL (Also enter on line 9, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
Zip 19341
AMOUNT
129.00
5,299.39
5,299.39
252.00
75.00
212.88
30.00
130.00
274.29
11701.95
REV-15.12 EX + (6-98)
.
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMO~IWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Wiker. Meriam M.
FILE NUMBER
21
06
0154
Include unreimbursed medical expenses.
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
1.
Verizon
14.03
2.
Sovereign Bank Check Book Fee - Account #5411064058
19.35
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
33.38
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. Dixie L. Endy $5,000.00
820 Mountain Road
Dauphin, PA 17018
2. Beverly Nutter $2,000.00
:311 N. Enola Drive
Enola, PA 17025
3. Wayne Klingler 50%
'1305 Conewago Creek Road
Manchester, PA 17345
4. Linda Lefko 50%
!568 W. Saxony Drive
Exton, PA 19341
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II. I'JON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
13. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
REV-1Q1~ EX T (~.nn\
COMMONWEALTH OF PENNSYLVANIA
INHEf'<ITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Wiker Meriam M
SCHEDULE J
BENEFICIARIES
(If more space is needed, insert additional sheets of the same size)
FILE NUMBER
21 06
0154