HomeMy WebLinkAbout95-00467
I.f' . (jO' 3 -
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS
.\lV. IlOOt:lC .(1-141
Hi
II
COlA~mr,~m~\(lrorM'IT~~.NI.
UAnmIlH5ftb,~'.n~".-. 060'
I
OECIO!HI" HAue (LAS', ''"81. AND lrAlDOLE INllIAlI
Kolr Mar
SOCIAL ncunlfVHUUOlln DAlE OF DEATH
217.30.1131 03/16/1995
DAlE OF DlAfH
0/,/19/1912
Coun
(IF APPlICAOlf') SURVIVING Elf'OUIII!:'S HAUl! (LASI ,FIRST AND MIDDLE INITIAL)
I. O,lglnal ",'uIII
4. L1m1t.d EIIOI.
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SIGNATUnE OF PERSON RESPONSIBLE FOR FILING RETURN
FOR OATES OF DEATH AFTER lV~1I9' CHECK HERE
IF A SPOUSAL
FILE NUMBER
21-95- 4(,.'7
YEAR
NUMBER
2. SuppIo""'nlol R.lurn
4.. Futur. IntereSI Compromise
liar dOl" 0' d.olh an., 12-12-82)
D I, elced,nt DI.d T..tale D 7. O,cldent Maintained a Living Trust
IAlloch co 01 Will) IAlloch 0 co 01 Tru't)
ALL CORRISPONDINCI AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
HAM I! COUPLETE UAlLlNG ADDRESS
Ro Dr II. Irwin IRIIIN, McKNIGHT & HUGHES
U~EPHONE NUlAOEn 60 lIest Pomfret Street
717.249.2353 Garlisle PA 17013
I. ROIl EIIOI.15ch.duI0 Al I None
Z. Slacks ond Bond.ISch.dul. B) (2) None
3. CIo..ly H.ld SlocklPonn."hlp Inl.,..1 (Sch.dul. CI (3) None
4. Monoao.. and NOI" R.c.I..bl. (Schedule D) (4) None
6. Cnh. Bank D,poln. & Mlac.llaneous P.rsonal Properly (Sch. EI (5) 8 ,347.65
6. Jolnlly Own.d Prop.ny (Sch.dul. F) (6) 14,808.54
7. Tronl"" (Schodul. GlISch.dule L) (7) None
I. Total Gro.. A...la (tolal Lln.. 1-71
I. Fun.ral EJlp.nl.l, Admlnlstrallvl COlt.. Miscellaneous
E,penl..ISch.dule H)
10. D.btl. MOlIoage Llabllltle.. Lion. (Sch.dul.U
It. Tolol D.ducllon. (total Lines 9 & 10)
12. N.I Volu. 01 Ellal. (Line 8 minus Line 11)
13. Charltabl. and GOY'fOrnlnlal B.quests (Schedule J)
14. Nil Value Sub .cllo Tax (line 12 minus line 13)
15. Spousol Tr.nslo" liar dol.. 0' d.ath an.r 6-JO-94)
St. Instructions lor Applicablo Percentaee on page 2.
IInclud. .alu.. from Sch.dul. K or Sch.dul. M.)
15. Amount 0' Llno 14 t..abl. 016% rala
(Include values hom Schedule K or Schedulo M,)
17. Amounl allln. 141axablo allS'/. ,ate
(Include values from Schodule K or Sch.dulo M.)
16. Principal la' duelAdd t.. frorn Llno 15. 16 .nd 17.)
18. Credits/Sp Povorty Prior Payments Discount Interest
0.00. 0.00 . Ill, .1/, 0.00
20. II Lln. 191s gr.al" than Lln. 18. .nt.r Ihe dlll.renc. on LIn. 20. Thl,l'lha OVERPAYMENT.
[!J 0 IChlck hI" I' you art reque.tlng a refund d. your overpayment.l
21. II L1n. 181. g,ool.r lhan Lln. 19. anle' Iha dlff.r.nca on Line 21. Thlsl,lha TAX DUE.
A. Enl., thelnl'fest on the balance due on Line 21A.
B. Enlo' th.lolol of Llno 21 and 21A on Lln. 21B. This I.tha BALANCE DUE.
Moke Check pe oblolo: Re lale, 01 Willa. A enl
~ ~ BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH . .
.,peOl ..0 pelUf)'. ~Ir' I I""'.. t .,.lurn,1'lC nglCCOmplnyngiIC un. .1.1.~nll.' lot. ato"", now ga. 10 I I ,true,
,errKI.OO compl.le, deel.,.Ihalall ,..1..1.11 hi' been r.ported'l In.. 1M'." valUII. Declaration of prepar.' othe, Ihln the personal ,apr.sentatlvels based on alllnfoflNUon of
which pt'P"" hlt'"1 knowledOI.
R.
COUNTY CODE
DECEDEHT'S COI.lPLETE ADDRESS
1000 lIest South Street
Garlisle, PA 17013
Cumberland
SOCIAL SECURITY NUMBER
AMOUNT RECEIVED (SEE INSTRUCTIONS)
0.00
Remainder Return
(10' dOl" 0' d.ath prlo, 10 12-13-82)
Federal Estate TaliC Return Required
Total Number of Safe Deposit Boxes
05.
o 8.
(8)
23,156.19
(9)
7,844.50
(10)
93.42
(11)
(12)
(13)
(14)
7,937.92
15,218.27
None
15 218.27
(15)_
0.00 x
0.00
=
(16)
(0.00)< .06 =
0.00
(17)
15,218.27 X .15 =
2,282.74
(1 B)
2,282.74
(19)
(20)
114.1/,
0.00
(21)
(21A)
(2IB)
2,168.60
0.00
2,168.60
DATE
r,(IV!ftf"
DATE
,,!ti!f':f"
Form 1500 (Rav. 7-904)
,/ '--. /.
, ~. /,. -' . '1~'
2189 Newville Road
Ciiriis-ie---PA---i70:cj-----------------------------
IRIIIN, McKNIGHT & HUGHES
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Act 141 011l1M provide. lor the reduction 01 the tax rates Imposed on the net value 01 transfers to or lor
the u.e 01 the 'POUII. The ral.. as prescribed by the statute will be:
.3% (.03) will be applicable lor estates 01 decedents dying on or alter 7/1/94 and before 1/1/96
.n. (.02) will be applicable lor e.tates of decedents dying on or alter 1/1/96 and belore 1/1/97
.1% (.01) will be applicable lor estales 01 decedents dying on or alter 1/1/97 and before 1/1/98
.Spou.altran.le,. occurring on or alter 1/1/98 will be exempt Irom Inheritance tax.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A MARK (X) IN THE APPROPRIATE BLOCKS.
YES NO
I. Did doced.n1 make a trlnsle, end:
.. t.lllnlho UI.O' Income ollhopropertytrlnsl.rred,. . .. . . .. . ........... . .. . . . . . . .......
~. ,.laln lhe ,Ight 10 daslgnal. who shon u,. Iho p,operty trenslorred a' Us Income. . . . . . . . . . . . . . . . . . . . . .
Co ,etaln. revarsbnary interest; or , , , . , . , . , , . . . . , . , . , , , , , . , , , . , , , , , . . , , . . , . , . , , ,
d. 'ocllvelho proml.. 10' IU. 01 eltho'peymonts, benofl1So,ca..? .. ....... . . ... ........ . ......
L II duth occurred on 0' bllorl Dlclmile, 12. 1982. did decldont wllhln two YOI... preceding d.ath
Irlnal., prop.rty without ,oc.lvlng adoqual' conslde,"llon? II dealh occurred an.r Decemiler 12.
1882. did doc.dlnl t,ans'" property wllhln ana y.a, 01 deeth without ,ecolvlng ed.qulle
conlld.rellon? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Dlddlc.dontownen1ntrustfo'.bankaccounlathl.o'ho'doath?............................
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES.
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
eopy,tghl(c) 1114 formlO,tw.,.ontycpSyalems,lnc.
x
x
X
X
X
X
J ~: .~~-Ol'I.......~to.~J:.ti~"''''''.''_."''''' -'-",
Form 1500 In... 7.14)
REV - 15011!X + (2-17)
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
Please Print or T .
FILE NUMBER
21-95-
COlAtf.m~gMbY.HI.
ESTATE OF
Mary R. Keir
SS(} 217.30-1131
03/16/1995
(All ro 0
ITEM
NUMBER
1
oln owned whh RI hi 01 Survlvorohl mUll be dloeloled on Sehedulo F)
DESCRIPTION
VALUE AT DATE
OF DEATH
6,675.53
Farmers Truet Company,
burial truet savings account
(}1-421213
2
Gash on hand
5.00
3
AARP Group Health Insurance,
prescription refund
16.52
4
Sarah A. Todd Memorial Home,
resident refund #237100336
1,650.60
TOTAL (A1,0 onle, on Iino 5. Rece kulatlon)
(AUlch addltlonal8 112- x 11' shools H more 'pice Is nood.d.)
Copyrfght(c) 1114 form ~ftw.,. Dnty CPSyatMII,Inc:.
S 8 347.65
Form 1500 Schod,le E (RoY.Z-17)
~1IfW~~_""""''''''_.',>.ri'''''''''~~~~_~~",,,,"__''',;.m.-.........,....._...:
REV -lsOlE)( + 112.111
COlA.~~,WbYANI.
ESTATE OP
Mary R. Keir SSO 217-30-1131
Joint Itnant{o):
SCHEDULE F
JOINTLY-OWNED PROPERTY
03/16/1995
FILE NUMBER
21-95-
A.
NAME
Helen F. McDermond
ADDRESS
2189 Newville Road
Carlisle, PA 17013
RELATIONSHIP TO DECEDENT
B lstar
B.
C.
Jointly-owned proporty.
ITEM LETTER DATE TOTAL VALUE DECD'S DOLLAR VALUE OF
FOR MADE DESCRIPTION OF PROPERTY
NUMBER JOINT OF ASSET % INT. PECEDENTINTEREST
TENANT JOINT
1 A 01/95 Farmers Trust Gompany, 10,063.38 50.00% 5,031.69
Gartificate of Deposit
0109180 (rollover)
2 A 10/94 Dauphin Deposit Bank & Trus' 7,215.48 50.007: 3,607.74
Gompany, Certificate of
Deposit 0810479895
(information notice
attached)
opened with funds from join
accounts held at Farmers
Trust Gompany
3 A 08/91 Farmers Trust Gompany, 12,338.21 50.007: 6,169.11
checking account 011-19109
TOTAL (Also onl.. on Iin. &. R.ceo~ulatlon) Is 14 808.54
(If mort 'plcols n..ded.lnson odditlonalsho... 0' some slz..)
Copy,lght (c) '"4 'otm so'tw.t. only CPS)'II'mI,lne.
Form 1500 S,_.... F (n... 12-11)
"'~"'".,_""'~"".#'i. .-.",_.'...,..
'-""~:"i".-k:";'",.".""{,,,:,,:
REV.. 1111 EX . (7-&8)
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
Pl.... P,lnt or .
FILE NUMBER
21-95-
COlAI111m~g,WbY.NI.
ESTATE OF
Mar R.
ITEM
NUMBER
A.
SS 217-30-1131
03 16 1995
DESCRIPTION
AMOUNT
Keir
Funeral Exp.n...'
Ewing Brothers Funeral Home
6,674.50
1
2
Ewing Brothers, hairdreseer
fee
25.00
B. Admlnl.tr.tlv. Co.tot
I. P.rsonal R.p....ntaUv. Convn/s,lon. 0.00
Social Socu,hy Numb., 0' P.rsonal R'p..51ntaUva:
Yae, Convnl..lons p.ld wal ved
Z. AIlomoy F... IRWIN MCKNIGHT & HUGHES 1,120.00
3. Family lx.mpUon 0.00
ClallTlllnl none R.I.lIonshlp
Add,... 01 ClallTlllnt et d.c.d.nt'. daalh
Street Address
Chy Stale Zip Cod.
4. Probal. F... 0.00
C. MllceUlnaou. Exp.n"'l
1 Register of lIills, filing 25.00
fees
TOTAL IAl.o .nl., on IIn. 9. R.c. hulallonl
(II more .p.c. I. needed, In..rt .ddltlonal .hHto 01 10m. .,1..)
Copyrlghl (c) 1"" fDlm aoflwar. ani)' CPS)'lltmS,lnc.
S 7 844.50
Form lSOO..h...... H(R... '-18)
2
3
Care Apothecary, balance due
30.07
REV.. "'Z EX. (1..IJI
COlAl1.\f.~{\'V~"~JbYANIA
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES AND LIENS
Pl.... Prlnl 01 e
FILE NUMBER
21-95-
ESTATE OP
Mary R. Ko1r
SSfI 217-30-1131
03/16/1995
ITEM
NUMBER
1
DESCRIPTION
AMOUNT
42.00
Carlisle Hospital, balance
due
Carlisle Imaging Asaociates,
balance due
21. 35
TOTAL (Also ont.r on line 10, R.ce kulaUon)
1II more 'p.c.is "..d.d, Ins.rt edditlo""lshools 01.."", .Iz..)
Cop'frtght Ie) 1114 'Ofmaaftwue only CPSyat..., Inc.
$
93.42
Farm 1l5OO SChedul.I(.....1-I.}
REV - 1111 EX. (1.111
CO".~W~""A
ESTATE OF
SCHEDULE J
BENEFICIARIES
FILE NUMBER
21-95-
Mar R. Keir
ITEM
NUMBER
ss
217-30-1131
03 16 1995
AMOUNT OR
SHARE OF ESTATE
NAME AND ADDRESS OF BENEFICIARY
RELATIONSHIP
1
A. TaKAble BaquII\I:
Helen F. McDermond
2189 Newville Road
Carlisle, PA 17013
aiater
100X.
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
AMOUNT OR
SHARE OF ESTATE
B. Chorl1able and Govommenlal Boquests.
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also .nto, on line 13. Roca lIula~onl
(If more opacols naodod, Inoort additlonaloh.olS of sa"'" 0110.)
Copyrlghl (c) 1"4 'ann ICIl1wat. DnIy CPSyst.ms,lnc.
$
Fo<m 1500 S.h..... J (ROY. .-an
0.00
. ..
" .
FARMERS
TRUST
Ole ~sl High Sired P.Q Box 220
Carlislc,l'clUlsylvania 170U
llll~
Data
May 11, 1995
Irwin McKnight & HU9hes
60 W. Pomfret St.
Carlisle, Ph 17013-3222
RI: Eslatl oC.
Oltl oC Death
Mary R. Keir
3/16/95
217-30-1131
Olar Rn9"r n. Irwin
In answer to your request concerning accounu ownld, Ilthlr IIplratlly or Jointly, by
the aboye rererenced decldent and thl ballncl In each account... oC thl dill of
death, WI hive chIc kId our records and are submllllng thl CoUowlng InConnatlon In
dupUcltl. WI suggest thlt you CUe onl DC these 11111111 IlIlchld to thl Pennsylyanll Inven.
tory Corms (RCCl to substantiate the balancl you rlport.
Notl that we hlYI shown the correct rlglstratlon Cor each IccounL Also, Intlrnt acoruld to
thl dltl DC death, If any, Is IIstld as a "parltl figurl.
Vlry truly YOUI1l,
~~~I
Doris Goodhart
CD/IRII dept.
Certificate of deposit 109180 waa opened 1/31/95.
Tho value as of 3/16/95 was $10,063.38. The
reportable 1099 interest to 000 was $63.38.
The certificate is re9istered to Mary R. Keir Dr
lIelen F. McDermond.
. .
.' .
FARMERS ~
TRUST ~
May 5, 1995
ROller B. Irwin
IrwIn, McKnlllht & HUllhes
60 W. Pomfret Street
CarlIsle, PA 17013
Re: EstBte of Mary R. Kelr SSN 217-30-1131
Date of Death: March 16, 1995
Dear Mr. IrwIn:
In answer to your request concernlnll accounts owned, eIther
separately or JoIntly, by the above referenced decedent and the
balance In each account as of the date of death, we have checked
our records and are submlttinll the followlnll Information In
duplIcate. We sUllllest that you fIle one of these letters attached
to the PennsylvanIa Inventory forms (RCC) to substantiate the
balance you report.
Note that we have shown the correct relllstratlon for each account.
Also, Interest accrued to the date of death, if any, Is listed as
a separate flllure.
Checklnll account 1111-19109 was orlllinally opened 08/26/91. The
account is titled Mary R. Keir or Helen F. McDermond. The baiance
as of 03/16/95 was $12,309.50 plus accrued interest $28.71 for a
total of $12,338.21. The account Is a NOW account and was earnlne
2.10% Interest at the time of her death.
Savlnlls account II 1-421213 was orlllinally opened 03/14/95. The
account is titled Mary R. Keir Farmers Trust BurIal. The balance
as of 03/16/95 was $6,674.50 plus accrued Interest of $1.03 for a
total of $6,675.53. The account Is an Irrevocable Burlai Passbook
account and was earnlnll 2.80% interest at the time of her death.
Sincerely,
~~
Laura Roth
Customer ServIce
One WL'St High Street P.O. !lox 220 Carlisle, Pennsylvania 17013 (717) 243-3212
QEV-1S43 EX AFP (8094)_
COHHOHWUl TIt Of PtHHSYlYlHlA
D[PAATH[HT Of REvtMJE
IURUU Of INDIVIDUAL run
O(PT. laUD'
tfARRlS.URa, Pi l1UI-D6Dl
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE
ACN
DATE
ND.21
95125654
D6-01-95
TYPE OF ACCOUNT
~ SAVINas
CHECKINa
TRUST
CERTIFICATE
REHIT PAYHENT AND FDRHS TO,
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17D13
ESTATE OF MARY R KEIR
5.5. NO. 847-00-6123
DATE OF DEATH 03-16-95
COUNTY CUMBERLAND
WW HELEN F MCDERMDND
2189 NEWVILLE RD
CARLISLE PA
17013
DAUPHIN DEPOSIT UK & T h.. provided ttll;' Deput.'nt with the lnfor..Uon lI.ted balow which h.. b..n u..d In ulcuhtlnll the
patentl8. t.. due. Thel,. ,.acord. Indlcet. that at the d..th of the above d'c~nt, YOU ...r. a Joint owner/benaflclary of thl, account.
If you '..1 thl. Infor.'tlon I, IncQrract, pl.... obtain wrItten correctIon fro. thl flnancl.. inltltutlon, ,ttech . copy to thl. for.
WMI r.twlu Jt te thl .~~w. .ddr.... Thl. 'tf"('N",t h t..abl, 'n eCCOrdNW:8 with the Inh,rltane. TI. ll... of thl COIIRnW..lth of P"""vlvanl.,
Due.tlons "V ba en.w.rad by calling (711) 787.8527.
COMPLETE PART 1 BELOW W . W SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account No. 8100479895 Det. 10-24-94
E.t.bU.h.d
Account Salanc.
P.rc.nt T.xabl.
A.ount Subject to
rax R.ta
Pot.ntial Tax Du.
To In.ure propar cradlt to ~our account, two
(2) copla. of thl. not lea .u.t 8Ccoapany your
paY..nt to the Ragl.tar of Willa. Haka chack
p.yable to, "Raglster of Willi, Allent...
x
7.215.48
10D.00
7.215.48
.15
I,D82.32
NOTE, If ta. pay..nt. ara .ad. within thr..
()) .ontha of the decadent.a data of da.th,
~ou .ay daduct . 5X dl.count of the taM du..
Any Inharltanc. taM du. will baca.a dallnquent
nlna C,) .onth. .ftar the data of daath.
T..
K
PART
m
TAXPAYER RESPONSE
FAILUA!i.TO. R!SPOND .WILL . RESULT.. IN AN OFFICIAL TAX ASSESSNENT BASED. ON THIS. NOTIC!.
[CHECK ]
ONE
BLOCK
ONLY
A. c:J Tha .bov. Infor.atlon and taM due I. corract.
I. You .ay choo.a to raalt pay..nt to tha Ralll.tar of WillI with two copla. of thla not Ie. to obt.ln
a dl.count or avoid Intar..t, or YOU .ay chack box "A- and r.turn thl. notlc. to the R.gllt.r of
WillI and an official .......ant will b. I..uad by the PA Dapart.ent of Ravenu..
I. c:J The above ....t ha. baan or will b. reportad and taM paid with the P.nn.ylvanla Inh.rltanca T.. r.turn
to b. fllad by tha dacadent'. rapra.ant.tlva.
c. 0 Th. abova Infor..tlon It Incorr.ct and/o~abh and daductlon. war. paid by yOU.
You .ult coapl.t. PART [!J and/or PART ~ below.
If you indicat. a diff.r.nt tax rat., pl.... .tat. your
r.lationship to d.c.d.ntl
PART
l!l
l'AX RI!TURN - CUl'IPU rATION
LINE 1. Oat. E.t.bli.h.d
2. Account Salanc.
3. Parcant Tax.bla
4. A.ount Subj.ct to T.x
5. D.bt. and Daduction.
6. ABOunt Taxabl.
7. Tax Rat.
8. Tax Due
OFFICIAL USE ONLY DAAF!
PA DEPARTMENT OF REVENUE .
OF
1
2
3 K
4
5
6
7 X
8
TAX ON ~OINT;T~U~i ACCC~HiS
PAD
1
3
4
5
6
7.
8
CLAIMED
PART
[!]
DATE
DE8TS AND DEDUCTIONS
PAID
PAYEE
DESCRIPTION
AMOUNT PAID
I
TOTAL CEnta... on Lin. 5 of Tax Conput.tJon)
I
.
Und.r p.naltt.. of p.rjury, I d.clare that the fact. I
conplat. to the b..t of ny knowledge and balief.
haya raportad above are tru., corr.ot and
HOME (
WORK (
TELEPHONE
TAXPAYER SIGNATURE
..
GENERAL INFORMATION
1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSHENT with IPPllubla Intarut b.,ed on Infor.atlon
.w.lttad bV tM flnMMllal Inltl.ullon.
z. l~tltPnC' t.. bec~' delinquent nine ~th. .fta,. the dec~t" dlt. of d.,th.
J. A Joint account I. tallMJI. IY'" though tM decadento, ,... .... IKkSIld .1 . ..Ua,. 0' conv."I~..
4. AccOU"Its UncJuctlna tho.. held bet...." hutbMd wMt ..Ua) which the d.ced..... put In Joint n.... within one 'U'" pdot to
~.th It. fullv 'I..baa .. tten.fa,.l.
5. lecount. .,t.ttUIhed JolnUr bet...." hutbMd end ..U. Hr. ~ OM n.t prlot to d..th at' not 'Iubl_.
6. Account. held by . d4c~t ~In trutt for" ~ther at other. ar. 'lllMlI. fully.
REPORTING INSTRUCTIONS - PART 1 - TAXPAVER RESPONSE
1. BLOCK A .. If tM Infor..tlon w.d COllPUtlUon In the notice at. correct end deduction. In not tMilntl clllled, pllce .... .....
In block "'" 0' P.tt 1 of the "'I.plv.r R.,pon,," ..ctlon. Sian two cDPI.. ~ ,ubalt thea with rOUt check for thl .-aunt af
tax ta the AIglltl~ af Willi af the county Indlcat.d. The PA a.p.rt-.nt af A.venu. will I..ue en afflcl.1 ......aent
CFor. REV~I~1 EXJ upon ~,cllpt of the r.turn froe the A,gllt.~ of Will..
r. BLOCK I _ If the ....t .peclfled on thl, notlc. hi' b.an o~ will b. rlportld .nd t.. p.ld with the P.nn.ylvanl. InhI~ltanc'
Tax A.turn flled by tPM; dIcldlnt". rlPrUlnt.Uvl, plac. In .... In block to... of P.rt I of thl "TIll:paVl~ A..pon.... ..oUon. Sign OM
copy end r.turn to the PA Daplrt.ant of Rav~, lurlau of Indlvldull Tlxa., Dlpt 210601, Hlrrl.burg, PA 171ZI~06ol In ~
anvllope provided.
S. IlOCK C _ If thl noUce Infor..tlon I. Incorrect ancIJo~ d..tuctlona Irl bllng elll.ed, chKk black ..COO end coapllll Plrt. rendS
according to thl In.truatlon. bllow. ~Ign two coplal end 1~lt th.. with your check for tho a.ount of tax payabla to the R.gllt.r
of Will, of the county Indlc.t.d. Thl PA DIPartaent of R.v~ will la.u. an offlcl.l a,I.II..nt (For. REV~IS~I EXJ upon r.c.lpt
of thl r.turn fros the A.gl.tlr of Will..
TAX RETURN - PART Z - TAX COMPUTATION
LIIE
I. Ent.r thl d.t. the eccount orlglnlllY W'I ..tlblllhld or tltlld In thl .snne~ ..I.tlng .t dlt. of death.
NOTEI Fo~' decedent dying Ift.r 121121121 Account. which thl d.c.dent put In Joint n.... within OM (1) v..r of d'lth .r.
ts.llbl. fully.. tr....".r.. UOWIV'~, tMn II an 'Il:clullon not to nClld U,ooa pI~ trln"lr.. rlg.~dll" of thl v.lu. of
the eccount or the f1UM)e~ of KCounts held.
If I daubll l.tl~llk (..J appl.r. blfar. your flr.t n... In thl addr... portion of thl. notlcl, the '5,000 I.clu.lon
IlnlMfv h.. bHn deducted fr. the eccount bllanc:1 II nportlMl by thl flnenel.1 In.tltutlon.
Z. Entl~ the totll bllanc. of thl ICc~t Includlna Intar.st ItCcrUICI to the dIIt. of delth.
S. The percent of thl .ccount thlt I. t.ll:lble for .ach lurvlva~ II det.r.lned .1 followll
A. The perclnt ta.abll fo~ Joint 111.t. ..tIb11.h.d .or. then one vI.r prlo~ to the dleldent". dllthl
1 DIVIDED IV TOTAL NUttIER OF
JOIKTOWNEAS
Ex.-pll' A Joint ....t r.gl.t.r.d
DIVIDED IV TOTAl NUttiER OF X 100 . PEACEHT TAXAllE
SURVIVING JOINT DWhOS
In thl nUl of the d.cedent and tlfO oth.r parlon..
I DIVIDED IV S (JOINT OWHERSJ DIVIDED IY Z (SURVIVORSJ . .167 X IDD . 16.7% CTAXABLE FDA EACH SURVIVOR)
I. The parcent taxlbl. fo~ ....t. cr..ted within on. VI., of the dlCed,"t"' dl.th a~ .ecounts owned by thl d.cedent but held
In trust fo~ If1Othe~ Indlvldu.HIJ (tru.t ben.Uchrln"
1 DIVIDED IV TOTAL HOHlER OF SURVIVING JOINT
OWNERS DR TRUST IENEFICIARIES
[.1IP1II Joint .ccount r.gl.t.r.d In the ne.. of the d~.dant and tva ather p.rlon. and a.t.bll~d within one v.a~ of dlath by
the d.c.dent.
1 DIVIDED IY Z (SURVIVORSJ . .50 X 100 . soX (TAXABLE FDA EACH SURVIVORJ
X 100 . PERCENT TAXABLE
I
4. Th. eaount .ubJ~t to taM Cline ~) II dat.r.ln.d by ,ultlplvlng the account balanc. (line Z) by thl p.re.nt tl.lbl. (line 5J.
S. Ent.~ the tat.1 of thl debt. and deduction. II.t.d In Part 5.
6. ThI.-aunt tlMabl. (Isne 61 I. d.t.r.lned by .ubtr~tlng the d.bt. and d~tlon. (line 5J fro. thl .-aunt lubJect to t.. (lln. ~I.
7. Ent.r the .pprop~l.t. tlM r.t. (line 7) a. dlt.relned b.low.
,
I
,
.,
A. For d.t., of d..th occurring .ftlr 6/50/94, the t.M r.t.. for tran.f.re to IpOUII' Ir. II follow..
1. Dltl' of d.ath on or Ift.r 7/1/94 and b.for. 1/1/96 thl r.t. I. SX.
Z. Dlt.. of d..th on or .ft.r 1/1/96 and b.for. 1/1/97 the rlt. II tX.
5. D.t.. of de.th on or .ft.r 1/1/97 and b.for. 1/1/91 thl rlt. II IX.
~. D.t.. of dllth on or .fter 1/1/91 trenlf.r. to lpoull' will b. ...-pt fro. tl..
Notll Far dat.1 of delth prior to 7/1/9~ trenlf.r. to .pOUI.' .r. t..abl. .t 6X.
I. Trlnsfer, to Uneal dllcend."t. Including fathlr, .other, .on, daught.~, grandchlldr.", .on~ln~l...,
d~t'r~ln-l..., .tepchlld end their I..u. .re taxlbl. .t 11M p.rcent (,XJ.
C. Trenlf.r. to .11 other. Including brother, .I.t.~, unci., .unt, n.phew end nlee. .r. taxable .t fifteen p.rclnt (ISXJ.
D. If you change the t.M r.t., pl.... IPlClfV your r.l.tlon.hlp to thl dec.dlnt In the ar'l provldld.
The aeount of ta. due (line IJ I. d.tarelned by eultlplvlna thl aeount tlll:abl. (line 6J b>> thl tall: r.t. (line 7).
..
CLAIMED DEDUCTIONS - PART 3
DEBTS AND DEDUCTIONS CLAIMED
Allowabl. dabt. end d.ductlon. .r. det.r.lned ., follow'l
A. You 1...llv Ir. rlSPonllbl. for PI,.ent, o~ the .It.t. .ubJect to adllnl.tratlon by I p.rlORlI r.pr.llnt.tlv. I. Insufflolent
to p.y the deductlbl. It....
8. You IKItu.llv p.ld the dabt. Ift.~ d.lth of thl decadlnt end Cln furnllh proof of p.~t.
C. Dlbtl b.lng clal.-d IUlt b. It.allld fully In Part 5. If additional Ipee. I. n..d.d, UI. pl.ln PIPI~ I 1/2" . 11~. Proof of
p'v-ant uy be requalted bv the PA Departaent of RIVlnu..
;.....;.'.;.;........ ... .... ... ....... .... TAXPAVER ASSISTANCE ". ...... '.' . . '.. ...... ." .
IFVOU NEED FURTHER INFORMATION OR ASSISTANCE;'CONTACTANV/'/
. .' . REGISTER OF WILLS. PA DEPARTMENT OF REVENUE DISTRICT OFFICE .'. ..
. .OR CALL THE BUREAU OF INDIVIDUAL TAXES,TAXPAVER INQUIRVUNITIN
HARRISBURG AT..(717)787~83Z7. TDD' (717). nZ-Z252 (HEARING IMPAIRED ONLY)
_ ~. ~.. '.. 4'
j:--- - _. - - --- --- -.- .-. -- _..-.--- -- - ---_.- ...
.. _ __. ._.__ _._ __ ._.._ ..__ ._.___ n_ __..__ ___
D A A 047891 COMMONWEALTH OF PENNSYLVANIA
NO. DEPARTMENT OF REVENUE
OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
.,v-lIn tI I','"
...
. .
" ..
RECEIVED FROM,
i
ACN
ASSESSMENT Ii'
CONTROL 1:,1
NUMBER
AMOUNl
IRWIN ROGER B ESD
60 W POMFRET 8T
101
e~,lbB.bO
CARLISLE PA 17013
'OlD "Uf
ESTATE INFORMATION,
I!:'I FILE NUMBER
g 21-1995-0467
m NAME OF DECEDENT (LAST)
I] DATE OF PAYMENT
m POSTMAR E
COUNTY
saN 217-30-1131
IFIRST) IMII
DATE OF DEATH
REMARKS
m TOTAL AMOUNT PAID
ee,168.60
CW
ROGER B IRWIN,EGDUIRE
SEAL
,.
.;;
.'
CHECK" 305
RECEIVED BY
, 5ioN~T~Rf
.'
..'
.'
REGISTER OF WILLS
MARY C. LEWIS
REGISTER OF WILLS
;;;-...---- - - - --..- -- - - -- - --. -.----: ~.,.- --:- - -._.-- ~-~.- - -- - - - ,,- --- _..- -"-"-~--- -~....... - ~-"
I " ,
....
"
,
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:
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7-~--- _.:-:-....~A.
--'~
'1.._
INVENTORY
Estate of:
Date of Death:
County:
Msry R. Keir
March 16, 1995
Gumberland
........----...-------...-....-----.-......--.--..-...-.-.............--...
Csshl
1 Farmsrs Trust Company, burial trust savings account
111-421213
6,675.53
2 Cash on hand
5.00
3 Sarah A. Todd Memorisl Home, resident refund
i!237100336
1,650.60
4 AARP Group Health Insurance, prescription refund
16.52
..---.....------
Subtotal
8,347.65
Total Inventory
8,347.65
;~.~. . c.___,.~~..._...,." 0"" .c...... ~ '0.
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..1.... l"uoIIIPP" 10 A...oOSIP 10 '~Ip ~"I~I ul~I!'" plJ!l "'1 ,.nw ~'o,u"uI luawI,ddnl V 't
'a.II"lua..,d" l"uoIJ"d 10 ,uaw,uloddl 'alii ,~'uow "'~I ul~I!'" pam ''I I,nw ~JOIU"uI uv '1
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ani I. 'I"I '.IlIUo..,d.. A'OIUO.ul o~'lo wOIl ~'"a all..ddo ..,nflll 0~1 '"~' PUI 'llul.I~.uuad 10 ~1I""'uowwo:> o~,
apI.,no "'""01"0' ,da..a 'alo,.. I'" PUI A....ao,d 10uoIJad o~llI" 10 flul'II"UO) ',uapo.op PIli 10 0'"'" a'!Iua '~'Io
x,..,II'iJX;I Pi"i '~I ' -. ....'{ ~'I aplw AJO,ua.ul UI "I ul~Il'"
'~I'"~I PUI pa..a..p "Id 'A,uno:> pUII'"'Iwn:> ' ---' -';;fsIPii:i ---- -- 10 ""'
.1liJ)I 'H h.1DH 10 ""'"3 0~1 10 Kp1nJiJK3
alj1 Sl I~S ,o~, '~II PUI .a.odop ''''"I 01 flulpJO..1 UJOMS ~Inp flulo,!
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Co
REV-lS47 EX AFP 112-94_
COtvtOHWEAlnt OF PENNSYLVANIA
DEPARTHfNr OF REVENUE
BUREAU OF INDIVIDUAL T"XES
DEPT. tII06Dl
IIARAISlURC, PI. I71Za.06DI
ACN 101
NOTICE OF INIIERITANCE TAM
APPRAISEHENT, ALLOWANCE DR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAM
DATE 09-25-95
ESTATE OF FILE ND.
DATE OF DEATH 03-16-95 COUNTY CUMBERLAND
NOTE. TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBHIT TNE UPPER PORTION OF THIS FORH WITH YOUR TAM
PAYHENT TO THE REOISTER OF WILLS. HAKE CHECK PAYABLE TO "REOISTER OF WILLS, AGENT"
REMIT PAYMENT TO:
ROGER B IRWIN
IRWIN ETAL
60 W POMFRET ST
CARLISLE PA 17013
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
A.aunt Ra.1U.d
CUT ALDNG THIS LINE .. RETAIN LOWER PORTION FDR YDUR RECDRDS .....
iiEV=is4-j-EX-AFP-rrZ-=94Y-iiiificEuO;;-YNHEiiifi,tiCE-YAX-APPRjiisEii€iiT~--ALi."ciwANcE-ijR-mu_m_mm
DISALLDWANCE DF DEDUCTIONS AND ASSESSMENT DF TAX
ESTATE DF KEIR MARY R FILE NO. 21 95-0467 ACN 101 DATE 09-25-95
TAM RETURN WAS I I X J ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE DF RETURN BASED DN: ORIGINAL RETURN
1. R..l eat.t. (Schedule A) 11)
2. Stock. and Bonda (Schedul. OJ (2)
3. Clo..ly Hald stock/Partnership Int.r..t (Schedule C) (3)
4. "artg.g../Not.. Receivable (Schedul. DJ (4)
5. C..h/Bank Deposita/Hiec. Personal Property (Sch_dul. EJ IS)
6. Jointly Ownad Property (Schedule F) (6)
1. Tranafars (Schedul. OJ (7)
8. Total A...t.
J CHANGED
.00
.00
.00
.00
8.347.65
14.808.54
.00
18J
23.156.19
APPROVED DEDUCTIONS AND EXEMPTIONS:
7,844.50
9. Fun.r.l Exp.n.../Ada. Co.t./H1.c. Exp.n... ($ch.dul. H) (9)
10. O.bts/Hortg.g. LiabUiUa./Lian. (Schadul. I) UO) 93.42
11. Total OaducUon. (11)
12. Hat Valua of Tax Raturn (12)
13. Charitabl./Govarnllanbl Oaquaat. (Schaduh J) (13)
14. Hat Valua of E.t.ta $ubjact to Tax (14)
NDTE: I~ an assessment was issued previously, linas 14, IS and/or 16, 17 and 18
reflect figures that include the total of Ahh returns assessed to date.
ASSESSMENT OF TAX:
15. Allount of Un. 14 .t Spou.al rat. US)
16. Aaount of Lina 14 taxabla at Linaal/Cl... A rat. (16)
17. Allount of Lina 14 taxabla at Coll.taral/Cl... Brat. (17)
18. Principal T.x Dua
TAX CREDITS:
PAYHENT
DATE
06-16-95
7.Q~7 q?
15,218.27
.00
15,218.27
will
.00
.00
15,218.27
M . DO.
K .D6a
M .15.
lIBJ
.00
.00
2,282.74
2,282.74
RECEIPT
NUNOER
AAD47891
DISCOUNT 1+ J
INTEREST I-J
114.14
AHOUNT PAID
2,168.60
TDTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST
TOTAL DUE
2,282.74
.00
.DD
.00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
I IF TOTAL DUE IS ~ESS THAN '1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS . "CREDIT" ICRJ, YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.J
00
c-r
"
'.u
,,'
REIlIY,nONI Eltat.. of decedwlt, dvlne on or before Dee...,. n, 1912 ..- If MY lulur. Int.rett In tN ....t. Is Inn,f.rtH
In pa.....lon or enJD~t to CI... I (coll".r.l) b~'lcl.rl.. 0' tn. dlCHent .ft.,. tN ..plr.llon of env ..t.t. for
11'. or for y..r., tn. C~.lth ner-av ..pr..,lv rll.rv.. thl rIght to appral.. end ...... trent'.r Jnherlt~. T....
at 'M I_ful CI... . (colllt,raU nh on ."., .uch future lnt.,...t.
PIlRPOSl OF
NOnCEa To 'ulflll tM ,......r..-nt. of Section '141 of the lntMrlt.w:. .1d Elta" ,.. Act, Act ZZ of 1991. 72 P.S.
S~UDn 214D.
'AnENT. htllCh the top portion of thb NoUe. _ iUMlt with your pay...,' to tM Aqls',r of WUh ,,,Inted on thII ray.,.,. _Ida.
--PWts check or IIOMY ariM,. plylbla tal REGISTER OF MILLS, ADENT
All p..,...," nCIlvH wll flr.' bt ...11" to MY lnt.r..t which ..y b, due with MY ,....Ind,,. ItppUMt to thl 'I..
REFLIID (eA) I A nfW'Mt 0' . tn credit, which .... not teetu,,'MI on the Tax R.turn. .ay ~ r....tMl by c.-pl.tlng ., "application
for Raft.nd of P...,.YlvMla IntMrltMc. end Eatata Tax" CREV-iSiS). ApplIcatlonl ar. a"an_l. at th.offlc.
of thl Reglatar of Willa. any of the 11 Rlvenue Dlatrlct OffiCI'. or by Cllllng the apeelal l~-hour
~___rlna a.rvlca ~rl 'or 'or.a ord.rlngl In P~ayl".,la 1.100-162-2050. outald. Pennayl".,la end
within local Harrltburg .r.. (111) 717-1094, TOOl .717) 772-1251 CHe.rlna lapllrMl Only).
OIJEClIDHSI Any p.rty In Int.r..t l'WIt a.t"UMI Nlth the eppr......"t, .llowanca or dl..Uowenc. of deductlona, or .....nent
of talC Unoludlng d"count or Inttr..U .. Ihown on th" Notlc. lIU.t object N!thln IIxty (60) daya of racalpt 0'
th" Hat Ic. by,
--Nrlltan proh.t to the PA D.part.ant of Ra"enu., laard of ..pp..... Dapt. ZaIDII, HarrhbUrll, Pi 171Ze-IGZI, OR
--.hctlon to hay. the aaU.r dattralnad at audit 0' the .ccount 0' thl p.rsonal npr...ntatl".. OR
napp..l to the Orphan.' Court.
..DMIN
IITRAlIVE
CORRECTIONS,
INTEREST I
Featual arro,.. dhcoyered on thlt ...........t should ba addn..~ In wrltlna tal PA a.p.rt.....t of R.vanue,
lur..u of Individual T.IC", ATTNI Po.t A.....eent R.vl... unit, a.pt. Z10601, H.rrl.burg, Pi 17111-0601
Phon. (717) 787-650S. Sa. pq. 1 of thl booklat "Inatructlon. 'Dr Inherltanc. TIX Alturn 'or a A..ld."t
Decadant.. CREV-IS01) 'or an .xpl.natlon of a~lnl.tr.tlv.ly correctabl. .rrora.
If any tax ~ II p.ld within thr.. (1) c.lend.r .unthl ,'t.r the decadent'l d..th, . flv. p.rcant (SX) dl,cDUnt 0'
the talC paid I. IllUMed.
Inter..t .. ch.rg.d beglnnlna with first d.y of delinquency, or nine (9) .ontha and ~ (1) day 'rol thl data of
d..th, to the dat. a' payaent. r.x.. which bK-. delinquent before January I, I'll b.ar Inter..t .t the r.ta of
alx C6X) parcant p.r ~ calculat.d It . d.lly rat. 0' .000164. All t.... which bee... d.llnquent on and aft.r
January 1, 1'112 will baar Int.r..t at . r.t. which will vary froe calandar y..r to c.landar y..r with th.t rat.
....-.oww:MI by thl PA Daplrt...,t of ReVtnl.M. Th. ..,Ucabl. Int.ra.t rat.. 'or I'll through 1995 ar'l
DISCOUNT I
~ Inter..t Rat. Dally Int.r..t Factor ~ Intar..t Aat. Dally Inter..t FlGtor
1'82 20X .GaOS4e 1'.7 .. .0001'7
I'll 16. ,aDDU. 1'''.1''1 IlX .000101
1'14 II. .DDUOl 1.92 .. .GOOl"
19I5 ISX .DDU56 1991-1'" '" .GDDln
19" lOX .000l" 1995 ox .GOOl"
ulnt.r..t Is calculatlld .. follOttar
IHTEIlEST a BALANCE OF TAX UNPAID X HU"BER OF DAYS DELINQUEHT X DAILY INTEREST FACTDR
.."'y Notlca Inued .'hr tt. tax bacilli.. delinquent will r.fleet an Intar..t ulculaUon to fUtaan CIS) Mya
lMyond thl data of tM ........"t. If p..,....t .. ... aftar the Intar..t cu.put.tlon data thown an the
Hotlc., ttddltlanal Intarllt ....t b. calcul.ted.