HomeMy WebLinkAbout95-00602
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS COUNTVCOOE
DECEDENT'S N~E (LAST, FIRST. AND toAlDDLE INITIAL) DECEDENT'S COUPLETE ADDRESS
Varner Ro D. 1039 Grahams Wood Road
'OCIAI.IECURITTNu~aER OATE OF OEAfH DAfE OF SIRfH Newville, PA 17241
184-62-3173 11/30/1994 10/27/1933
REV. 1100 EX . (7.14)
CO~~F~lh~t.hlI\'/f,..li!tIW~~ANIA
HARRISR~J\t,~"i~~1
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I
OR DATES OF DEATH AFTER 12/""1 CHECK HERE
F A SPOUSAL
FILE NUMBER
21-95- l, O~
YEAR
Cumberland
SOOAL SECUfVTYNUMBER
NUMBER
0' APPLICABLE) SURVIVING SPOUSE'S H~E(LAST,FIRST AND toAlPOLE INITIAL)
Varnar Marthe J.
f B X I. Original Return I. Supplemen..1 Return
~ ~ 4. L1rr>t.d Estat. 41. Fulure Inl"est Co~rornlse
~ COO (for dltes of d..th.h" 12-12-82)
K ~ ~ .. Oec.d.nt Died T....t. 7. Dec.d.nt M.lntalned 1 Living Tru.t
(Attach co 0' Will) (Attach a co of Trust)
C & ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TOI
o N~E COUPLETE MAILING ADDRESS
I~ , Marcus A. McKni ht III IRWIN, McKNIGIIT [. HUGHES
fELEPHONENUlAaEA 60 West POIllfret Street
717-249-2353 Carlisle PA 17013
1. Real Eatal. (Sch.dul. A 1 one
I. Slockaand Bonds (Schedule B) (2) None
3. Closely H.1d SlockIPartn"sh'p Int"ast (Schedul. c) (3) None
4. Mortgagaaand Nota. Rec.lvable (Schedul. D) (4) None
.. Cash. Bonk Depo.1ts & Mlsc.llanaou. P...onal Prop.rty (Sch. E) (5) 5 ,500.00
.. Jolnlfy Owned Prop.rty (Schedule F) (5) None
7. Transf.rs (Schedule G) (Schedula L) (7) None
I. Total Groll ......ts ho"l Line. 1-7)
s. Funeral Expenses, Administrative Costs, MisceUaneous
Expense. (Schedule H)
10. Debts. Mortgaga Llabllhle.. Lien. (Schedule Il
11. Total Deductions (lotal Lines 9 & 10)
II. Net Valu. 01 Estate (Line 8 mlnu. Lln. 11)
13. Cher1table and Governmental B.quests (Schedule J)
14. Net Valu. Sub ct to Tax (Line 12 mlnu. Line 13)
15. Spousal Transt... (for del.. of death aher 6-30-94)
See Instructions for Applicable Percentage on page 2.
(lnclud. v.lulI from Sch.dule K or Schedule 1.1.)
1.. Amount of LIn. 14 taxable '16% rale
(lnclud. valulI from Sch.dule K or Schedule 1.1.)
17. Amount of Line 14 ta.able at 15% rail
(lnclud. valulltrom Schedule K or Sch.dula 1.1.)
18. Prlnclpalta. due (Add ta,'rom Lln. IS. 16.nd 17.)
19.Credits/Sp Poverty P,kJr Payments Discount Interest
0.00+ 0.00 + 0.00 0.00
20. /I Line 191. greal" then Lln. 18. .nter th. difference on Lln. 20. Thl. I.th. OVERPAYMENT.
I!l 0 Check her. II ou ara ro u.stln a refund of our ovar a m.nt.
21. /I Line 181s greater than Line 19. .nter the difference on Line 21. This I. the TAX DUE.
~ Enter the Interest on the balance due on Line 21A.
B. Ent" the total of Line 21 .nd 2110 on Line 21B. ThI.l. tha BALANCE DUE.
Make Check Pa ablatol R I.ter of Will.. A enl
· · BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH .. ..
... no ptfwy, K .. 'veh I 1 "Iurn, ngaccompanynglC . 'lIIl.men, 01. to my now.. '. . true,
correct and compMl., dKI&r, thlt aU ,..Iutatl h.. been llport~.t true mIlk,1 value. OKJataUonof prepar., olhtt than the penonIl 'lprnenl.t1ve I' based an IUlnfOl'n'laUonof
which ptep.ur 1m Ill)' know'-dgl.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN
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Coun
Ren"lllnder Rllurn
eror d".. ot daath prior to 12-13-82)
F.d"al Es..le Tax R.turn R.qulred
To"l Nurnlb" of Safe Depo.h Bo,".
....OUNf RECEIVED('EE IN.mucfloN.)
1.00
05.
....!!- I.
(9)
(8)
5,500.00
5,233.90
(10)
4,378.73
(11)
(12)
(13)
(14)
9,612.63
(4 ,112.63)
None
(4 112.63)
(16)
(4 ,112.63)<
:
0.00
(16)
0.00 X .06:
0.00
(17)
0.00 X .15:
0.00
(18)
0.00
(19)
(20)
0.00
0.00
(21)
(2110)
(21B)
0.00
0.00
0.00
1039 Grahems Wood Road
Ni;.;v i He - - -Pi.' - I724'i - - - - -. - - - - - - - - -. - - - - - - - - - -- --
P P .-" ~R~EPRESENTAfl~~ lI!'_'!~.J'_~~F_'!~~~_~~;!'_~~~~~~_~_~~~~~..___..._
, Carlisle PA 17013
Ia Illonty CPSYlt-.na.Inc.
DATE
()o 1/1) /'{<
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Act .48 of 1994 provIdes for the reduction of the tax rates Imposed on the net value of transfers to or for
the use of the spouse. The rates as prescribed by the statute will be:
e3% (.03) will be applicable for eetates of decedents dying on or alter 7/1/94 and before 1/1/98
e2% (.02) will be applicable for estates of decedents dyIng on or alter 1/1/98 and belore 1/1/97
e1% (.01) will be sppllcable for estates 01 decedents dying on or alter 1/1/97 and belore 1/1/98
eSpousal transfers occurring on or alter 1/1/98 will be exempt from Inheritance tax.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A MARK (X) IN THE APPROPRIATE BLOCKS.
YES NO
1. Old docedent make a kansfer and:
b. releln the right 10 designate who shell use the property kanslerred or Its Income, , . . , , . , , , , , , . , , , . , . , ,
x
X
.. r.talnthl UI. or lncorne of the prop.rtylransf.rr.d,. . .. . . . . . ....... ... . .. ... ... , .. . .. ..
Co r.tatn."YeI1~narylnl.r.stior... . ... ... . ... . . .. .... .... ... ; . .... ... . .. . .. ..
x
d. rK.iv.thtpromls.forlil.of.ltherpayments,btnefitsorclr.?. . ... .... ... . ..... ... . .. ... ..
x
I. II death occurred on or before December 12, 1982, did decedent wl1hln two Y"" preceding death
kans'er proparty wl1hoUI receiving ad.quate conslderatlon? II dealh occurred aher December 12-
1982, did decedent kan"er property wl1hln one y..r of d..th wllhoUl receiving ad.quate
consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
x
3. Dlddeceden1ownan1nllUl1for'benkaccounlllhlso'herd..th?.............,...,..........
x
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
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CoP'/flght(c) 1114 form lO'twatt ontr CPS)'II....lnc.
'....1100 (IIev.7.14'
REV. 1101 EX + CZ-I7)
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
COlA.~~MbYANIA
ESTATI OP
Roy D. Varner SSO 184-62-3173 11/30/1994
(AU
ITEM
NUMBER
1
01 owned whh RI ht 01 Survlvorshl must ba disclosed on Schedule F)
DESCRIPTION
1968 Nashua 12 X 60 mobile
home, serial ONYP2SK10648
(appraisel attached)
TOTAL (Also enter on Iina 5, Reca ltulatlonl
(Attach .ddltlonalel/2' x 1 t" shaets ~ more .pacels needed.)
Copyrllhl (<)1194 form .."...... ortt CPSysl..., Inc.
I
. ,
""
PIe..e Print or T
FILE NUMBER
21-95-
i"
I
VALUE AT DATE
OF DEATH
5,500.00
. 5 500.00
Form 1500 Scholl"" E (Atv,I-I7)
REVoIIIIElC. (7'''1
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
Pi.... Print or a
riLE NUMBER
21-95-
COlA.rrm4\,g~ANIA
EeTATI 01'
RD D.
ITEM
NUMBIR
....
Varner SS 184-62-3173 11 30 1994
DESCRIPTION
AMOUNT
1
Funeral Exp.n....
Cumberland Valley Memorial
Cardens, 1/2 balenoe due
509.90
2
Fogelssnger-Bricker Funeral
HOOle, Inc.
2,514.00
B. Admlnl.traUv. C.....,
1. P.rsonal Rap....ntatlv. Convnls.lon. 0.00
Social Security Number of P.rsonal R.pr...ntatlve:
Y... ConmIs.lons paid wai vsd
I. AUomey Foo. 200.00
3. F.rnIIy Ex.~tIon 2,000.00
Claimant Martha J. Varner R.latlonshlp spouse
Add,," of Clalment a' dec.dent'. d..th
Stroo' Addr... 1039 Crahems Wood Road
City Newville State ~ Zip Cod. 17241
4. Probate Foo. 0.00
C, MI...llanooua Exp.n.."
l Register of Wills, filing 10.00
fee
TOTAL (Also .nter on line 9, Rec. kulatlonl
(If mar. 'p.c. la nHCIad,lna.rt IddllJonaJ .h_ a1lam. Ilia.)
CopyrIghl (c) '"4 form lCIt1wat. only CPS)'1lem1.lnc.
. 5 233.90
Form l5ODSchedulo H(Aev. 7...)
~'
REV. IIlJElC + (2.17)
co~~gMJN'ANIA
ESTATB OF
SCHEDULE ..
BENEFICIARIES
FILE NUM8IR
21-95-
Ro D. Varner
ITEM
NUMBER
SS 184-62-3173 11 30 1994
NAME AND ADDRESS OF BENEFICIARY
RELATtONSHIP
AMOUNT OR
SHARE OF ESTATE
1
.... Tauble Bequestsl
Martha J. Varner
1039 Grahams WODd Road
NeWVille, PA 17241
spouse
100X
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
B. Cherilable and Governmental Bequests:
AMOUNT OR
SHARE OF ESTATE
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on Une 13, Race ~ulalion)
(/I more space Is noaded, Insert additional sheats of same size,)
Ccpyrtghl (e) 1114 lorm "'OW.,. only CPSyaI_"no.
.
0.00
Form 1500 Schod... J (Rev.I.a7)
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Meals Mobile Home Sales Inc.
1300 Ritner Highway
Carlisle, PA 17013
December 20, 1994
To Whom It May Concern I
The home owned by Roy 0 Varner, located at 1039 Grahamswoods
Road, Carlisle, PA 17013 has a value of $5500.00. Serial
Numberl NYP2SKI0648 1968 Nashua 12 x 60 Mobile Home.
Should you have any questions, please fee1 free to contact
me.
Thank You.
~ E /1..wJ-{}
Owen E. Mea1s
OEM/sea
'--~"..,,, - _-".tf-~--~"i'''-''''7T"'G'':-:''-...----"'-''T~-'-3\~ __~
vi REV-1547 EX AFP 112-941*
CQItttOHWULnt OfF PDMYLYAHIA
Il[PUTt€KT 0iF R(Y[JIJE:
IUAUU Of JHnlVlOUAL 1AXU
DOlT. 110111
HARA1SIURQ, PA 17111.a'Dl
/5..-;Q-{{
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ACN 101
HOTICE OF INNERITANCE TAX
APPRAISEHENT, ALLOWANCE OR OISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
DAT! 11-06-95
FILE NO.
DAT! OF DEATH 11-30-94 COUNTY CUHBERLAND
HOTE. TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUaHIT THE UPPER PORTION OF THIS FORN WITH YOUR TAX
PAYHENT TO THE REGISTER DF WILLS. HAME CHECX PAVABLE TO "REGISTER DF WILLS, AGENT"
REMIT PAYMENT TO:
HARCUS A HCKNIGHT III
IRWIN ETAL
60 W POHFRET ST
CARLISLE PA 17013
REGISTER OF WILLS
CUHBERLAND CD CDURT HOUSE
CARLISLE, PA 17013
AJocMa'lt R_I Had
CUT ALONG THIS LINE ~ RETAIN LOIIER PDRTION FOR YOUR RECDRDS ....
ii'iy=isW-EX-jiFP"liz=94"i"iiiiiicEuOj:ufNHEiiiTANCi-i"AX"APiiiiAiSEHEiii'-;-,\i.L'oiiANCi-oiu-----------m-
DISALLOIIANCE OF DEDUCTIDNS AND ASSESSHENT OF TAX
ESTAT! OF VARNER ROY FILE ND. 21 95-0602 ACN 101 DAT! 11-06-95
TAX RETURN WAS' I X I ACCEPTED AS FILED
I I CHAHOEO
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ONI ORIGINAL RETURN
1. R..l Eotata ISchedUl. AI tll
2. Stocke and Sonde ISchedul. el 121
S. Clo..l~ Hold Stock/Partnarahlp Int.r..t ISchedUI. CI ISI
4. Horta_e/Not.. Rac.l.abl. ISchedul. DI 141
5. Caah/Bank Depoalta'Klac. Par.onal Property (Schedule E) IS)
6. Jolntl~ Own.d Proport~ ISchadul. FI 161
7. Tr.nlfara (Schedul. OJ (7)
8. Total A...t.
,00
.00
.00
,00
5.500.00
.00
,00
lei
5,500.00
APPROVED DEDUCTIDNS AND EXEHPTIONSI
t 5,233.90
9. FUNlral EMpM.../AdII. COI a'"lao. EMP"'... (Schedule tn (9)
10. oobte/Hortaea. L1abllIU.o/LI.no ISchadul. 11 1101 4.378.73
11. Tot.l DaduoUone t111 9.61:> 6'"
12. N.t Value of T.. Return 1121 4,112.63-
15. ChorUabl./Go.arnoanhl Da......te tSchedul. JI I1SI' 00
14. Hot Value of Eaht. Subjact to Ta. 1141 4,112.63-
NOTEI If an assassment was issuad pravioUslY, linas 14, 15 and/or 16, 17 and 18 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSHENT OF TAXI
15. Aoount of Lln. 14 .t spouaal rat. t151
16. ~t of Line l~ taxabl. at LineaI/CI... A rat. (16)
17. ~t of Line 14 taMable at Collat.ral/CI... 8 rat. (17)
1a. p,.!no!p.l TaM Due
.00 X .03.
. DO X' 06.
.00 X .15.
(leI
.00
.00
.00
.00
TAX CREDITS I
PAYHENT
DATE
DISCOUNT 1+1
INTEREST I-I
AttOUIlT PAID
RECEIPT
HUltDER
TOTAL TAX CREDIT
BALANCE DF TAX DUE
INTEREST
TOTAL DUE
.00
.00
.00
.00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATIDN DF ADDITIONAL INTEREST.
t IF TDTAL DUE IS LESS THAN '1, NO PAYHEHT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI, YOU HAY DE DUE
A REFUND. SEE REVERSE SIDE DF THIS FORK FOR INSTRUCTIONS.I
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RUERVATlDNI Elt.t.. of decedent. IIblr'l on or before ~r n. 1911 .... If M)I future lnt.,...t In the ..ht. I. t",,".rrlld
In poIMulan or enJo~t to Cl... I (colhtar.U beMflol.rS.. of the dNMent .fh,. the IJqllr8Uan of MY .It.t. for
Ut. Dr for wur., the c-onwalth "r.tllt upr...Sw reMrYeS the rIght to IIPP"'." ... ...... trwtsf.r Int.rlt.-.ca ,....
at the l_lul es... I (coUatar.U Mlt. an MY 8UCh future Int.,...t.
~Ol'
NOTlC!1 To fulfUl U. ,......,....,. 0' Section Zl4G of the lmerlt.-.ce ... Eltat. Tu Act, Alt IZ of 1"1. 7Z P.I.
IeoUan 1140.
PAYHDfTI Det.ch the top portion of thl. Notice ... wbIIlt with vour p.~t to the R....t.,. of WUs. pr1nted on the reyer.. ..M.
__..... check Dr 110M>> order pQllbla tal IlECIJlTER OF MILLS, AGENT
AU "pw'lh rHISved .,.11 flra' tHI 1IPP1led to MY lntanlt which ..It be ... with MY r_l,.,. ...UIld to thI tut.
RU1.ICD CCRh A r.hnI of a tu cr...lt, Wllch .... not r.....t... on thII T.. btum, _y 1M r....ted by eMIIlaUna M "AppllceUon
for A.fund of P~.ylv.nla I~rlt~. ~ E.tat. T.... (REV-ISIS). Appllcetlon. ar. avallabla at ~ Office
of the Real.t.r of WillI, ~ of the Z3 A.venue DI.trlot affle.., or by c.lllna the .,.clal 14-hour
M....rlna ..rvle. ""n for fo,.1 ordering I In Pennsylvanl. 1-ln"56Z-Z0S0, outaldll l'am111vanl. ....
within local Harrisburg .r.. (717) 717-1094, TODI (717) 772-Z151 ("--ring 1.,.lred Only).
DlJE:CTIDHSI MY pilrtv In Int.r..t not ..u.flad ..Un the appral...-nt, .U.....,. or dl..U__ of dlductlon., or ......-nt
of tax Unoludlna discount or Int.r..U a. IhowI on tttll NoUOtI .,.t object wlthln .httv (60) day, of ....Ipt of
thh MoUea bVl
--..rlttan pratsst to the PA Depart.-nt of A.venue, toard of Appeals, Dept. Z.IOZI, Harrl~rg, Pi 171ZI-IOll, OR
"aIHUDn to hav8 the ..u.,. dIItsralned at IUdlt of thII acOlN'lt of the parMMI r.,....."t.Uva, OR
........1 to the Orphwts' Court.
....IN
IITRATlVE
ctlARE.CTlDHII
'.MI arror. dlacov.,.ed on thh .......-tt shoUld baI add"..... In wrlUna tal Pi Dapart-.t of Aevenue,
IUr8IU of IndividUal T...., ATTNI Poat A.....-ant R.vlew unit, Dept. Z10601, Harrisburg, PA 17121-0601
~ (717) 717-6501, ... page , of the booklat "In.tructlon. far I~rlt~ Tax R.turn 'or a R.,ldlnt
DflCedIInt" (AEV"IS01) far., ..pl_Uon of "lnlltr.UvlIY correctabl. errora.
U .,y tax .. h p.ld ..!thin thr.. IS) ulendlr ~th. .ft.r the decadent., death, . flva percent (!X) dlllCOUnt of
\hi taJC paid II 811.....
Int.,...t .. chIIrgad beal,.,lng tilth firat dIIv of delinquency, or nl.... (,) IlDnth. .-,d ana (1) dIIy 'rOIl the dlt. of
..tn, 'to the ca.t. a' PIYMnt. T.... Wllch IMaM dallnquent M'or. ......rv I, 1"1 b1ar Int.....t at the nt. of
,b (6X) percent per ..-nA c.lcul,tlNt at a dellv rat. of ,000164. All t.... .....Ich *- delinquent an MIl .ft...
~rY 1, I'll w111 baa.. Int.r..t at . rat. Wllch will vary froe calender vllr to calendar v"" ..Ith thet rata
~1Nt by the PA Dap.rt.Mt of A.v...... The appllubl. Int.,...t rat.. 'or 1912 throuah 1"5 .r.1
Dtsaurr I
INTEREST I
~ tnt.....t R.t. Oally Int.r..t Factor !!!r Int.r.st ht. Dallv tnt.r..t FHtor
I,IZ lOX .nOMa 1'.7 'X .001147
191' IU .0n4Sa lfll-I"l IlX .OODSIl
1.14 IlX .oonll 199. OX .OID147
1915 ISX .00n56 1995.lfM n .oou.z
1.14 lOX .000274 199. OX .00DZ47
....Int.r..t I. c.lculated .. falll*.1
IIlTERElIT . IALAlfCB OF TAX UNPAID X IIUllIIER DF DAYS DELIHQUEIlT X DAILY IIITEIlEIlT FACTOR
-"An>>' Notice hlUed Ifter the tax baa... dllI~t will nllHt 8ft Int.,...t calculation to 'ift.." US) dav.
bavond the data of U. ..n......t. If p~t Ie ... aft... teM Int.....t COIIPUt.tlan eIIta ahoWI on the
Hatlc., additional Int.r..t au.t be calculated.