HomeMy WebLinkAbout11-22-06
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
METZGER JOHN W
1004 APPLE DRIVE
MECHANICSBURG, PA 17055
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ESTATE INFORMATION: SSN: 188-12-4292
FILE NUMBER: 2106-0881
DECEDENT NAME: METZGER ELEANOR J
DA TE OF PAYMENT: 11/22/2006
POSTMARK DATE: 11/22/2006
COUNTY: CUMBERLAND
DA TE OF DEATH: 08/31/2006
NO. CD 007469
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $2,363.04
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TOTAL AMOUNT PAID:
$2,363.04
REMARKS: JOHN METZGER
CHECK#1003
SEAL
INITIALS: WZ
RECEIVED BY:
REGISTER OF WILLS
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
FloE NUMBER
2 1 -0 6 0 8 8 1
""CoiifTy"Coi'i"" -YEAR- - - iiiiiiER- -
SOCIAl SECURITY NUMBER
REV-t!lOll ~ + t&OO)
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG. PA 17128-0601
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DECEOENrS NAME (LAST, FIRST, AND MlDOlE INITIAl)
Metz er Eleanore J.
DATE Of DEATH (MM-DO- Y8lI')
DATE OF BIRTH (Mt.WO-Y8ll')
08/31/2006 09/09/1922
(IF APPLICABlE) SURVIVING SPOUSE'S NAME (lAST, FIRST, AND MIDDlE INITIAL)
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00 1. 0rtlJi1al Retum
o 4.liniIId Estate
o 6. Decedent Died Testate (MIcIt IXlIIY of WI)
D 9. UlIgatlon Proceeds Received
D 2. Supplemental Retum
o 48. Future Interest CompromIse (dIIe of dIIIl*12.1U2)
o 7. Decedent Maintained a living Trust (AIIacIl1XlllY ofTI\IIt)
D 10. Spousal Poverty Credit (dlllofdelll......12-31-11811d 1-1-15)
0FRaAI. use ON. y
1 88- 1 2 - 4 2 9 2
1HIS RETURN MUST BE FLED If DUPLICATE WIJH THE
REGISTER OF WILLS
SOCIAl SECURITY NUMBER
D 3. Remainder Retum (dIIe of dIIIl p1arm 12-13-12)
o 5. Federal Estate Tax Return Required
_ 8. Totat Number of Safe Deposit Boxes
D 11. Election to tax under See. 9113(A) (AIIcIl ScII 0)
t; THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
i'D NAME COMPlETE MAiliNG ADDRESS
~ John M. Eakin Market Square Building
i FIRM NAME (If Applicable)
R
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Mechanicsburg, PA 17055
TELEPHONE NUMBER
717 766-3172
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It:
1. Real Estate (Schedule A) (1)
2. StocIcs and Bonds (Schedule B) (2)
3. Closely Held Corporation. Par1nership or So/e-ProprielDfhip (3)
4. ~ & Notes Receivable (Schedule D) (4)
5. Cash, Bank 0ep0slIs & Miscellaneous PenJonal Property (5)
(Schedule E)
6. JoIntly Owned Properly (Schedule F) (6)
o Separate ~ Requested
7.InI8r-VIvos Transfers & MscelI8neous Non-ProblIt8 Property (7)
(Schedule G or L)
8. Total OJOll Anets (total lines 1-7)
9. FIIIeraI Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent Mcqage UablIIIIes, & Uens (Schedule I) (10)
11. Teal Deduc:llonl (total lines 9 & 10)
12. Net VI"" of EIfIt8 (line 8 minus Line 11) I
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13. CharilabIe and Governmental BequestlllSec 9113 Trusts for which an election to tax r. not been
made (SdleduIe J)
14. NttV.... Subjlctto TII (li1e 12 mhJs line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPlICABLE RATES
(8)
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15. Amount of Llne 14 tallIIbIe at lie spcuaI tax
rata, or hnsfers under See. 9116 (aX1.2)
16. Amount of line 14 tIxabIe at Ine8I f8lB
17. Amount of line 14 taxable at sIbIng rate
18. Amount of line 14 taxable at coII8IIn/ f8lB
x _ (15)
55.275.87 X .045 (16)
x .12 (17)
X .15 (18)
(19)
19. TII Due
20.0
CHECK >-I~R~ Ie YC..; Aq:... R~Ql [STI'JG 1\ t:;;iJUfJL' or .:N 0\ ;-KPAY/,'~NI
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
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137.692.07 -; (~~~
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12.684.20
11,254.36
(11)
(12)
(13)
(14)
OFFICIAL USE ONLY
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150.376.27
11,254.36
139.121.91
139.121.91
2.487.41
2.487.41
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Deced$nfs ComDlete Address:
STREET ADDRESS
CITY
I STATE
I ZIP
Tax Payments and Credits:
1. Tax Due (Page 1 Une 19)
2. CreditsJPayments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
(1)
2,487.41
124.37
Total Credits (A +8 +C) (2)
124.37
3. InterestlPenalty if applicable
D. Interest
E. Penalty
TotallnterestJPenalty ( D + E) (3)
4. If Une 21s greater than Une 1 + Une 3, enter the difference. This is the OVERPAYMENT.
Check box on PIge 1 Une 20 to request I refund (4)
5. If Une 1 + Une 3 is greater than Une 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
2,363.04
2,363.04
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; .. ........ .. .. .. .... ........... ............. ....... ..... ............. .... .. D l&J
b. retain the right to designate who shall use the property transferred or its Income; ........................................ D 00
c. retain a reversionary Interest; or '...................................................................................................... D 00
d. receive the promise for life of either payments, benefits or care? ............................................................. D l&J
2. If death occurred after December 12,1982, did decedent transfer property wlthin one year of death
without receiving adequate oonsIderalion?.................................................. ............................................. 0 00
3. Old decedent own an -in trust for" eX' payable upon death bank account or security at his or her death? ................. 0 00
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ....................................................................................................... 00 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.
lhIer pen8IIea 01 perjwy,l decIln I18lI 11M 8XIInk1ed Ihis 18Un,IncIudlna ~ schedules end 81a18men1s, end to lie best of my knowledge end belief, It Is M, comlCt end cornpIete.
0lIcIlriI0n of prepnr oller IIllIlhl peraon8I repree&lIaIIt'I II billed an aIIlnrorme11an Of Which pnlplnt has fIII'/ knowledge.
SIGNATURE R RESPONSIBlE FOR FU RETURN DATE
(:)6
ADDRESS
For dates d death on or after July 1, 1994 and before JRJary 1, 1995, the tax rate on the net value d tnnfers to or for the use d 1M surviving IpDUIeIs 3"-
(72 P.S. 19116 (a) (1.1) 0)]. !
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. 19116 (a) (1.1) OQ).
The statute does not exemDt a transfer to a surviving spouse from tax, and the statutory requitwnents fordsclosure of assets and filing a tax return are stIR applicable even If
the surviving spouse Is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate impoged on 1he net value of transfers from a decsasad child twenty-one years of age or younger at deaIh to or for 1he use of a natural parwd, an adoptive parent,
or a sleppa'ellt of the child is 0% (72 P.S. S9116(aX1.2)).
The tax rate imposed on the net vaue of tnmfers to or for the use of the decedenrs RneaI beneficiaries Is 4.5%, except as noted In 72 P.S. 19116(1.2) (72 P.S. 19116(aX1)].
The tax rate imposed on the net VB of tnIlsfers to or for the use of the decedenrs siblings Is 12% (72 P.S. S9116(aX1.3)). A sibling is defined, under Section 9102, as an
individual who has at least one parent In common with the deceden~ whether by blood or adoption.
REV-1Q08 EX + (6-98)
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SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
MetzQer Eleanore J
FILE NUMBER
21 06
Include the proceeds of litigation and the dale the proceeds W8r8 f8C8Ived by the estate.
AI property joIntIy-owned with right of survivorship must be dIscIotId on Schedule F.
0881
ITEM
NUMBER
1.
DESCRIPTION
M& T Bank, Account 59903398, see attached
VALUE A T DATE
OF DEATH
7,295.90
2.
M& T Bank, CD 13498331, see attached
126,396.17
3.
1999 Buick Century, see appraisal
4,000.00
. .
TOTAL (Also enter on fine 5, Recapltufatlon) $
(If more space is needed,lnsert addlIIonaf sheeIs of the same size)
137692,07
11-21-'06 11:41 FHot'j-
T-373 P002/003 F-378
m M&fBank
499 Mit.chell Rood, Millsboro, DE 19966 Mail Code DE-MB-12
COlrection - November 21 , 2006
John MEakin
Attorney At Law
Market Square Building
Mechanicsburg, Pennsylvania 17055
Re: Estate of: Eleanor J Metzaer
Social SecuritJl: 188.12.4292
Date of Death: AUGust 31. 2006
Dear Sir or Madam:
Per a memo from Barry at M&T Bank, Mechanicsburg Branch, dated October 06, 2006, please be
advised at the time of death, the balance on the above referenced account was:
1.
Type of AC<..'OUllt
Checking Account
. '
59803398
Elean~r J Metzger ..
05120/78 Closed 10106106
$7, 29f.90
Account Number
Ownership (Names oj}
Opening Date
Balance 011 Date of Death
Accnted Interest
$
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'0.00
Total
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$7,295.90
2. Type of Account Certificate of Deposit
Account Number 031003913498331
Ownership (Names of) Eleanor J Metzger ..
Opening Date 04/01/05
Balance 011 Date of Death $123,868.90
Accrued Interest $ 2,527.27
Total $126,396. i '1
t-OJ-21-2006 TLE Hh26AM 10:
PAGE: 2
11-21-'~b 11:42 FH0M-
3.
Type of AccoUllt
/NA
Account Number
035004201747168
Ownership (Names oj)
EleaTlor J Metzger '"
Jellll(fer Phi.lson, Belleficiaty It
Ashlei Phi.lson, Beneficiary It
Opening Date
02/24/83
$12,611.07
Balance Oil Date of Death
AC.C1ued Interest
$
73.13
Total
$12,684.20
T-373 P003/003 F-378
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* For further account Information, regarding oWnership, closures andJ or relmbunement of
funds, etc., please contact the Mechanlc.burg Omce ## 717.697.1515.
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M &T Bank
DOD Unit I Records Management
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f'OJ-21-2006 TLE 10: 26AM IO:
PAGE: 3
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REV-Hi11 EX + (12-99)
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RElURN
~D<<S>EHT
ESTATE OF
Metzaer Eleanore J.
SCHEDULE H
FUNERAL EXPENSES &
ADIINISTRATIVE COSTS
FILE NUMBER
21 06
Debts of decedent must be repo~ on Schedule I.
0881
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Malpezzi Funeral Home 10,448.36
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal RepresenIaIIve (I)
Soclaf Securtty Number(s)/EIN Number of Personal Repr8S8I1tallve(s)
Shet Address
CIty State ZIp
.
Yeer(I) CommIssIon Paid:
2. Atbney Fees John M. Eakin 500.00
3. FIII1'IIy ExeqJtion: (If decedent's address Is not the same as dBlmanfs, attach explanation)
ClaImant
Shet Address
CIly State ZIp
, ~ of CIUnant to Decedent
4. Probate Fees 291.00
5. Aa:ountInt's Fees
6. T. Return PnIpInI's Fees
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7. ,Register of Wills- Filing Fee 15.00
TOTAL (Also enteron line 9, RecapItulation) . 11.254.36
(If IIlOI8 space Is needed. Insert adcIlIonaI sheeIJ of the same size)
. ......'IEX'.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
NUMBER
I.
SCHEDULE J
BENEFICIARIES
1.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include ouIrVht spousal dlslrIbutIons, and transfers under
Sec. 9116 (a)(1.2))
John Metzger
100.1' Apple Drive
Mechancisburg, PA 17050
Jennifer Philson
146 Easterly Drive
Mechanicsburg, PA 17055
Ashlee PhHson
146 Easterly Drive
Mechancisburg, PA 17055
FILE NUMBER
husband
granddaughter
granddaughter
AMOUNT OR SHARE
OF ESTATE
$30,000.00 plus 1/2
residue after IRA
distribution
IRA plus 1/2 residue
after deduction for
spouse
same
2.
3.
ENTER DOlLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON liNES 15 THROUGH 18, AS APPROPRIA TE, ON REV-1500 COVER SHEET
n. 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 n - ENTER TOTAL NON-TAXABlE DISTRIBUTIONS ON UNE 13 OF REV-1500 COVER SHEET $
(If more space is needed, insert additional sheets of the same size)
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CALCULATION OF INHERITANCE TAX
GROSS ESTATE
IRA
NET ESTATE
$150,376.27
$12.684.20
$137,692.07
IRA
$12,684.20
NET
$137,692.07
$30.000.00
$107,692.07
$53,846.04
BALANCE
1/2 BALANCE
GROSS ESTATE
LESS HUSBAND
TAXABLE ESTATE
DEDUCTIONS
$150,376.27
$83.846.04
$66,530.23
$11.254.36
$55,275.87
$2,487.41
T AX= 4.5%
HUSBAND
GRANDDAUGHTER
$12,684.20
$30,000.00
$53.846.04
$83,846.04
$53.846.04
$66,530.24