HomeMy WebLinkAbout01-31-07
..-I
15056041147
REV -1500 EX (06-05)
PA Department of Revenue
Bureau of Individual Taxes ~
PO BOX.280601 ~
Harrisburg, PA 17128-0601
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
OFFICIAL USE ONLY
County Code Year
INHERITANCE TAX RETURN
RESIDENT DECEDENT 2 1 0 6
i Number
0849
Decedent's Last Name
Suffix
Date of Birth
09041948
Decedent's First Name MI
CAROL L
Spouse's First Name MI
GEORGE W
191408907
06102006
BOY
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix
BOY
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH T
REGISTER OF WillS
City or Post OffIce
MECBANICSBORG
State
PA
ZIP Code
17055
3. Remainder Return (date of
prior to 12-13-82)
5. Federal Estate Tax Return
FILL IN APPROPRIATE OVALS BELOW
[!] 1. Original Return D 2. Supplemental Return D
D 4. Limited Estate D 4a. Future Interest Compromise D
(date of death after 12-12-82)
[K] 6. Decedent Died Teatate D 7. Decedent Maintained a Living Trust 0
(Attach Copy of Will) (Attach Copy of Trust)
D 9. Litigation Proceeds Received D 10 Spousel Pov~ Credit tdate of death D
. between 12-31-91 and -1-95)
11. Election to tax under Sec.
(Attach Sch. 0)
AORRESPONDENT . THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOUL BE DIRECTED TO:
ame Daytime Telephone Num r
EDWARD P. SEEBER 7177669431
Firm Name (If Applicable)
PECBT , ASSOCIATES, PC
:;:J
First line of address
1205 MANOR DRIVE, STE 200
Second line of address
Correspondent's e-mail address: t see be r @ pee h t 1 a 1f . com
Under penalties of pe~ury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my
it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any
SIGNATU E OF PERS N RESPONSIBLE FOR FILING RETURN DATE
George W. Hoy
I-,;{
1110 Ea t Coover Street, Mechanicsbu , PA 17055
SIGNATUR EP ER THER THAN REPRESENTATIVE
Edward P. Seeber
1205 Manor Drive, Ste 200, Mechanicsburg, PA 17055
Side 1
L
15056041147
15056041147
..-I
-.J
1505604214&
REV-1500 EX
Deced8nt's Name:
CAROL L. BOY
RECAPITULATION
1. Real Estate (Schedule A~..................................................................................... 1.
2. Stocks and Bonds (Schedule B).......................................................................... 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)......... 3.
4. Mortgages & Notes Receivable (Schedule D)....................................................... 4.
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E).............. 5.
6. Jointly Owned Property (Schedule F) D Separate Billing Requested............
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) D Separate Billing Requested............
8. Total Gross Assets (total Lines 1-7)...................................................................
9. Funeral Expenses & Administrative Costs (Schedule H)......................................
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)............................... 10.
11. Total Deductions (total Lines 9 & 10~................................................................. 11.
12. Net Value of Estate (Line 8 minus Line 11)........................................................... 12.
13. Charitable and Govemmental Bequests/See 9113 Trusts for which
an election to tax has not been made (Schedule J).............................................. 13.
14. Net Value Subject to Tax (Line 12 minus Line 13)............................................... 14.
TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, of
transfers under Sec. 9116
(a)(1.2) X .00
16. Amount of Line 14 taxable
at lineal rate X .045
17. Amount of Line 1'4"i8Xable
at sibling rate X .12
18. Amount of Line 14 taxable
at collateral rate X .15
18,634.24
15.
0.00
16.
0.00
17.
0.00
18.
19. Tax Due......... ........................... .......... ........................ .................. ............. .......... 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
L
1505b04214.!1
191408907
Decedent's Social Security umber
7,8 8.12
6.
7.
15,9
23,7
5,1
8.
9.
9.12
7.24
3.00
3.00
4.24
lS0S604214.!1
0.00
0.00
0.00
0.00
0.00
D
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REV-1500 EX Page 3
Decedent's Complete Address:
DECEDENTS NAME
Carol L. Hoy
STREET ADDRESS
1110 East Coover Street
File Number 21-06-0849
Mechanicsburg
jSTATE
PA
[ZIP
17(55
CITY
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
0.00
0.00
Total Credits (A + B + C)
(2)
0.00
3. InterestJPenalty if applicable
D. Interest
E. Penalty
TotallnterestlPenalty (0 + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is thEOVERPA YMENT.
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 thel'AX DUE
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is theBALANCE DUE
(3)
(4)
(5) 0.00
(5A)
(5B) 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
a. retain the use or income of the property transferred;............................................................................. 0
b. retain the right to designate who shall use the property transferred or its income;................................ 0
c. retain a reversionary interest; 0[.........................................................................................u................ 0
d. receive the promise for life of either payments, benefits or care?........................................................... 0
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?..... 0......0.............. ...................... 0 0...................................... u......... 0........... 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.............0............0....000....0......0............... 0....0...............00.....0.......... [!]
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PAR
No
[!]
[!]
[!]
[!]
[!]
[!]
o
OF THE RETURN.
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 three (3) percent [72 P.S. ~9116 (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 spo se is zero
(0) percent [72 P.S. ~9116 (a) (1.1) (ii)]. The statutedoes not exemDta transfer to a surviving spouse from tax, and the statutory requi ements
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 us of a
natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.So ~9116 (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 four and one-half (4.5) pere ent,
except as noted in 72 P.So ~9116 1.2) [72 P.S. ~9116 (a) (1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. ~9116 (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-1503 EX+ (S-H)
*
SCHEDULE B
STOCKS & BONDS
COMMONYIEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
ITEM
NUMBER
1
FILE NUMBER
21-06-0849
Hoy, Carol L.
CUSIP
NUMBER
All property jolntly-owned with right of survlvorwhlp must be disclosed on Schedule F.
DESCRIPTION
236 shares of Manulife Financial Corp. - common
stock; valued per public listing
UNIT VALUE
33.17
VA UEATDATE
)F DEATH
7.828.12
TOTAL (Also enter on Line 2, Recapitulation) 7.828.12
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Sched Ie B (Rev. 6-98)
Rev-1510 EX. (8-91)
'*
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COIAIONWEALTH OF PENNSYl.VANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Hoy, Carol L.
FILE NUMBER
21-06-0849
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.
I IV" UI"' . w. -.,. T DATE OF DEATH % OF DECD'S EXCLUSION
INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF APPLICABLE)
THE DATE OF TRANSFER. ATTACH A COpy OF THE OEEO FOR REAL ESTATE.
F&G IRA - beneficiary is spouse; valued per 15.919.12 100.000 0.00
advisor
ITEM
NUMBER
1
TOTAL (Also enter on Line 7, Recapitulation)
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
TAXABLE
VALUE
15.919.12
15.919.12
Form PA-1500 Sched Ie G (Rev. 6-98)
REV.1151 EX+ (12-19)
'*
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMON'M:Al.TH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Hoy, Carol L.
FILE NUMBER
21-06-0849
ESTATE OF
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
DESCRIPTION
AMOWNT
FUNERAL EXPENSES:
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
B.
Social Security Number(s) I EIN Number of Personal Representative(s):
Street Address
City
Year(s) Commission paid
State _ Zip
2.
Attomey's Fees
Pecht & Associates, PC
1,500.00
3.
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant George W. Hoy
Street Address
City Zip 17055
Relationship of Claimant to Decedent Spouse
3,500.00
4.
Probate Fees
83.00
5. Accountant's Fees
6. Tax Retum Preparer's Fees
7.
Other Administrative Costs
See continuation schedule(s) attached
30.00
TOTAL (Also enter on line 9, Recapitulation)
5,113.00
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Sched ~Ie H (Rev. 6-98)
--- --.---- --..-..- -
.
Rev-1102 EX+ '1-91)
* SCHEDULE H.B7
OTHER
ADMINISTRATIVE COSTS
c:oMMONVEAL TH OF PENNSYLVANIA continued
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Hoy, Carol L. 21-06-0849
ITEM
NUMBER DESCRIPTION AMOUNT
1 Register of Wills, Cumberland County - filing fee for Inventory & PA Inheritance Tax 30.00
Return
Subtotal 30.00
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H.B7 (Rev. 6-98)
REV-1513 EX+ (9.00)
*
SCHEDULE ..
BENEFICIARIES
COMMONl/'EAl TH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
NUMBER
Hoy, Carol L.
NAME AND ADDRESS OF
PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal
i:listributions.l. and transfers
under Sec. l:I116(a)(1.2)]
RELATIONSHIP TO
DECEDENT
Do Not L1at Truat"'a'
FILE NUMBER
21-06-0849
SHARE OF ESTATE AMOUNl OF ESTATE
(Words) ( $$)
ESTATE OF
I.
1
George W. Hoy
1110 East Coover Street
Mechanlcsburg, PA 17055
Spouse
Residue & IRA
8,634.24
Total 8,634.24
Enter dollar amounts for distributions shown above on lines 15 throuQh 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
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schec ule J (Rev. 6-98)
I
.~
Register of Wills, Cumberland County, Pennsylvania
INVENTORY
Estate of Carol L. Hoy
also known as
No.
I Deceased
Date of Death 06/10/200
Social Security No. 191-40-89 7
George W. Hoy
The Personal Representatlve{s) of the above Estate, deceased, verify that the items appearing in the following Inventory
include all of the personal assets wherever situate and all of the real estate located in the Commonwealth of P nnsylvanla
of said Decedent, that the valuation placed opposite each Item of said Inventory represents Its fair value as of he date of
the Decedent's death, and that the Decedent owned no real estate outside of the Commonwealth of Pennsylva ia except
that which appears in a memorandum at the end of this Inventory. I/We verify that the statements made in thi Inventory
are true and correct I/We understand that false statements herein are made subject to the penalties of 18 Pa. . S.
Section 4904 relating to unsworn falsification to authorities.
Attorney:
Edward P. Seeber
Signature:
1.0. No.:
76084
Signature:
Signature:
Firm: Pecht & Associates. PC
Address: 1205 Manor Drive, Ste 200
Mechanicsburg, PA 17055
Telephone: 717-766-9431
Address: 1110 East Coover Street
Mechanlcsburg, PA 17055
Telephone: 717 -766-3109
Dated:
ucJ{
Personal Prooerty
Cas h...............................................................................................
Personal Property.........................................................................
Stoc ks/Listed.................................................................................
Stocks/Closely Held ............................. .................. .... ..... ...... ........
Bonds............................................................................................ .
Partnerships and Sole Proprietorships .....................................
Mortgages and Notes Receivable...............................................
All Other Property.........................................................................
f
:c
f
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~ 7,821112 ,=:;
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':~~'U
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, -,
,-'5
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'''''"1
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fT'1
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Total Personal Property.........................................
7,828.12
Total Real Property................................................
Total Personal and Real Property.........................
Total Out-of-State Real Property..........................
if
..
Register of Wills, Cumberland County, Pennsylvania
INVENTORY
t Deceased
No. 21-06-0819
Date of Death 06/10/20 6
Social Security No. 191-40-8 ~07
Estate of Carol L. Hoy
also known as
Stock I Listed
236.0000 shares Manullfe Financial Corp. - common stock; valued per public listing
7.828.12
7.828.12
Total Stock / Listed
(Attach additional sheets if necessary)
Total Personal Property and Real Estate
7.828.12