HomeMy WebLinkAbout96-00273
~
q
,. ,
~
, .....
q 0
CD
....
. 0
0
....
z VI
w
--- ."
I ,'I.
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS
Rev. t$oo [)C tl,.;<I.
cAB
H P L
E P 0
CRC
KOK
P S
cOM~e~:ti~~,J~\OoWl'v'fll'b ~ANIA
(r.,.780801
HARRIS URO, I'A 11121.01101
o
E
C
E
o
E
N
T
O[C[O[NT'S NAut (LAST. FIRST, AND MIDDLE INITIAl)
Bisho Robert A.
SOCIAL seCURITY NUMOER
193-36-4763
OAT[ OF DEAlt!
08/20/95
QAT[ or UlIHIl
10/26/1,6
(IF APPLlCADLEISURVIVINO SPOUSE'SNAMElLAST,FIR5T M:O MIDOl[ INITIAL)
Bisho Fa e A.
X 1. Ortglnal Roturn
4. UmItod Eslolo
R
E
C
A
P
I
T
U
L
A
T
I
o
N
T
A
X
C
o
M
P
U
T
A
T
I
o
N
+
/
f on [JAH!i or U[AHt ArT[R 111311111 ctlce);, Il[n[
Ir A ~I'OU~AL. 0
I'ovf lllVCllfOU I". CI AIPJlrn
FILE NUMDrR
d21
qlJ;
COUtHY cont
veAR
()[ C( 0[ tIT':; COMI'l.[ H AOORr &5
38 Marilyn Drive
Carlisle, PA 17013
COlin!,
Cumberland
AMOUNT AtCErJEO(S[[ INSTRUCTIONS)
~OCIAl t.(CUAlTYNUMOER
182.1,0-7771,
.;;n3
HUMorR
05.
o B.
Remaindor Roturn
(lor dolo. 01 doolh prtor 1012-13-82)
Fodoral Estolo Tox RolUrn Roquirod
Tolal Numbor 01 Solo Doposit Bo'OS
:-.,
',,249.41~'
".~I
2. Supplemonlal Rolurn
43. Fuluro Inloro!il Compromi:;o
(lor doles 01 doalh oller 12-,2-B2)
o 6. Dncodonl Dlod TostOIO 0 7. Docedenl Mainlained 0 Uving Trusl
(Anoch co 01 Will (Altoch 0 cop 01 Trusl)
C P ALL CORRESPONDENCE AND CONFIDENTIAL TAX IflFORMATION SHOULD DE DIRECTED TO:
o 2 NAME COMPL(T[ MAILlNGAQOnCss
n 0 Michael R. Rundle Fowler, Addams, gfJgha~ &
~ ~ TELEPHONENUMOER 28 South Pitt Strc.ct 0'
_ T 717 249-8300 Carlisle, PA 17013 ~.
1. Roal E.lolo (Schodulo A) (1) :;t,
2. Slock. ond Bond. (Schodulo D) (21 I
N
3. Clo.oly Hold Slock/Partnorshlp Inlerosl (Scheduie C) (3)
4. Mortgogos ond NolOS Roeolvoblo (Schodulo D) (4)
5. Co.h, Bonk Deposits & Miscollonoous Personal Properly (Sch, E) (5)
6. Jointly Ownod Proporty (Schodulo F) (G)
7. Tron.fors (Schodulo G) (Schodulo L) (7)
B. Tolal Gross AssllIS (lolal Unos 1-7)
9. Funoral Exponoos. Adminlstrativo Costs, Mi5ccllancou5
Expon.... (Schodulo H)
10. DobIS, Mortgogo Uebllitio.. Uon. (Schedulo I)
11. Tolal Doduction. (Iolal Unos 9 & 10)
12. Nol Valuo 01 E'lolo (Uno 8 rrlnu, Uno 11)
13. Chorltoble ond Governmonlal Boquesl. (Schedulo J)
14. Nol Valuo Sub oet 10 Tox (Uno 12 minus Uno 13)
15. Spou.al Tronslors (lor dOIOS of doolh oller 6-30-94)
Soo Instructions for Applicoblo Percenlogo on poge 2.
(Includo valuos from Schodule K or Schodulo M,)
15. Amounl 01 Uno 14 toxoblo 01 6"10 rolo
(Includo valuos Irom Schodule K or Schodulo M.)
17. Amounl 01 Uno 141oxoblo ot 15% rolo
(Include valuos Irom Schedulo K or Schedulo M.)
lB. Prtnclpallox duo (Add lOX Irom Uno 15,16 ond 17.)
19.CrodilS/Sp Povorty prtor poymonl. Discounl
( .)
20. II Uno 191s graatof than Uno lB, cnlor lho dlllcrcnco on Uno :!O. Thi$ is the OVERPAYMENT.
[Il 0 Check here If au ara requesting a relund of your overpaymenl
21. II Uno 18 is groator thon Uno 19, cnter tho dlllcrcnco 011 Linu 21. Tllis is tho TAX DUE.
A. Enlor Iho Inloro.t on tho balonco duo on Uno 21A.
B. EnIDI' tho lolal 01 Uno 21 ond 21A on Uno 21D. This Is Ihe DAUlNCE DUE.
Make Check Po able to: Re I.ter 01 Will.. A enl
~ ~ BE SURE TO ANSWER ALL OUESTIONS ON PAGE 2 AND TO RECHECK MATll ... ...
na.r plnalll" 0 p"Jury, dlCl.Ir. thl' h&1I1 Igmln.d thIS fltufn, Includ.ng ,ccomJlanY'"1l "h.dul~s and sl.alern!nts. .and 10 thl tesl 01 mt knowl,dlil' .and t1e~".IIIS true,
coructand compl,t,,' declare that all rulntata has b..n ',polt,d at Ilu, m..rkel ~llue. O"l..lIlllon 01 plepllI' olh" thIn th. p.uon.1 "p"SlnUli~' is bued on .l1lnlOlmlllon 01
which p"p.,1t has anv kno.".,r,dlil"
,'.j
OJ
(8)
(9)
12,187.00
(10)
1,956.14
(11)
(12)
(13)
(14)
(15)
0.00 X
=
(IG)
(9,893.73))( .OB=
(17)
0.00 X ,15 =
(IB)
lolclo:;1
(19)
(20)
(21)
(21A)
(210)
{, ,.' " ,1 . _ '-I ., .' . 1
...l(I../ ( I /' o#;,_~_i;", /, .~A /'0<..;
Slat/ATURE OF PREPAREROTH[~ THAN rPR&t,eNTATlVE
1\' 'I.,i
....., l t " ~', '_'.. -- '.." ~
., -- ~........
COPYIlIiIM (c11U4 101m soltw'" only CPSystems,lne.
Faye A, Miller Bishop
38 Marilyn Drive
c;;l:i l.s'j ~-.. -1;'\. - 'j70Y:i -...... -.... -. -. -. -. - -. - - -- --
Fowler, Addams, Shuehart & Rundle
28 South Pitt Street
C:iri i ;':j~ ~. '1;,\ -. 'j7o'i:i -....... -. - .-...- ............
SIGNATURe OF PERSON RESPONSIBLE FOR FlUNG RETURN
RW?fW'
,.0
, I.)
,
. t";
.... 2.
4,249.41
14,143.14
(9,893.73)
(9,893.73)
0.00
0.00
0.00
0.00
0.00
0.00
OAT[
s. ) -,. i I.
OAT[
') .17j(
fo'"' 1500 (R".... 7-94)
Act 1148 of 1994 provides for the reduction of the tax ratas Imposed on the net value of transfers to or for
the ule of the Ipoule. The rates es prescribed by the stetute will be:
.3% (.03) will be applicable for estates of decedents dying on or alter 7/1/94 and before 1/1/96
.2% (.02) will be applicable for estates of decedents dying on or alter 1/1196 and before 1/1/97
.1% (.01) will be applicable for estates of decedents dying on or alter 1/1/97 and before 1/1/98
.Spousal transfers occurring on or alter 111/98 will be exempt from Inheritance tax.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A MARK (X) IN THE APPROPRIATE BLOCKS.
VES NO
1. Old decadenl make atrensfer end:
L retain the use or'ncome of the proporty transforrod" . . . . . . . . . . . , . , . . , . . , . . . . . . . . . . . . . . .
b. retain the right to deslgnato who .holl usotho property Iranslerred or ilslncemo, ' . . . , . , . . . . . . . . . . . , , .
c. relaln. reversionary I"tmost; or . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d. recelvethe promse for Ufo 01 ollher paymenl.. bonelils or calo? . . , , . . . . . . . . . . . . . . . . , . . . . . . . .
2. II death occurred on or botoro Doccmbcr 12. 1982, did docodonl within two yeals proceding death
transfer proplll1y wllhout rocoMng adoquato consldo,alion?1l dealh occurrod aher Docember 12,
1982, did decadont transfer proporty within ono year 01 doalh without roceivlng odequato
consldorallon? . . . . . . . . . . . . . . . . . . . . . . . , . . . . , . . . . . . . , . . . , . . . . . . . . . . . . . . .
3. Old docodent own an 'In trusllo( bank account at hi. or her death? . . . . , . . . . . . , . . . . . . . . . . . . . . . . ,
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Copyrlghllc) tlli4 '0'''' loHwa,. only CPSYlt.m..lnc.
Form 1500 IR.v. 7-94)
x
X
x
x
x
x
REV" 1101 EX. (2"")
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
Plo.so Prlnl or T 0
FILE NUMBER
cO"II"lIi'l(~'l1,t'.<lf.,eWl?~.bl"NIA
'RtsiotNt'b~CEO[.tl'T
ESTATE OF
Robert A. Bishop
SS# 193-36-4763
08/20/95
Din "ownod wtth RI hI 01 Survlvor.hl mU.1 b. dlsclo.ed on Schedule F
VALUE AT DATE
OF DEATH
589.96
DESCRIPTION
Financial Trust Company, Certificate of
Deposit #106462
Accrued Interest
30.01
2
Financial Trust Company, Savings Account #4-024927
Accrued Interest
23.72
0.15
3
Financial Trust Company,
Savings Account #4-313913
Accrued Interest
2,132.07
3.27
4
Financial Trust Company, Christmas Club
Accrued Interest
394.07
6.18
5
Financial Trust Company, Christmas Club
Account #966-000866
Accrued Interest
1,067.74
2.24
TOTAL (AI"" ontor on hno 5. Rocopltulotion)
(Anoch odd,tionol8 112- x II" shoots II maIO spoco Is noodod.)
Copyrighl(c) ,'141011'1 lotlw". only CPSY'lem"lnc.
S 4 249.41
FOI'" 1500 Sch.dul. EIRev.Z-I7I
cO"'lI.'1II:"XFh't1.t'.Of. eW1t~h.Y.NI.
"Rls,oEH'rbECEoE'NT"
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
Pl.... Print or T .
FILE NUMBER
REV.. nit EX. ('-III
ESTATE OF
Robert
ITEM
NUMBER
A.
B.
c.
A. Bisho
SS# 193-36.4763
08 20 95
DESCRIPTION
AMOUNT
1
Fun.ra1 Exp.n...:
Ewing Brothers Funeral lIomc
5,524.00
2,653.00
2
Westminster Ccmctcry. Inc. . Burial lot
1.
Admlnl.traUv. Costs:
PerDOno! RoprosontaUvo Conmlsslons
Soclo! Socurl\Y Numbor 01 Porsonal Roprosonl.livo:
Yo. Conmlsslon. paid
2.
Anornoy Fees
Fowler, Addams, Shuf,hart [. Rundlc
500.00
3,500.00
3.
Family ExempUon
Claimant Faye A. Mi Her Bishop Rol.lionshlp spouse
Adell... 01 Claimant 01 decodonl'. do.th
Slroot Addr... 38 Marilyn Dd ve
City Carlisle 51.10 ~ Zip Codo 17013
4. Probalo Fees
1
MI.e.U.n.ou. Exp.n...:
Register of Wills - filing inheritance tax return.
10.00
s 12 187.00
TOTAL (Also cnler on Ii no 9. Recapitulation)
(II more .p.ee I. noadod. Ins.rt.ddltlon.1 .h..ts 01 s.ma size.)
Copyright (e) tit4 fOlm ,0flwl'. only CPSy.t.ml,lne.
Form 1S00Schldul. H(Rlv.1""1
REV..Utau. (t-n)
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABiliTIES AND LIENS
Pl.... Prlnt 01 .
FILE NUMBER
COMMONWEAl.TH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Robert A. Bishop
SS# 193-36.4763
08/20/95
ITEM
NUMBER
1
DESCRIPTION
Greentree Financial Corporation - one-half unpaid
balance of loan.
AMOUNT
1,784.14
2
Carlisle Area School District - personal taxes.
172.00
TOTAL Also enlor on Uno 10, Roc Ilul.Uon
(If more apaco Is noodod,lnson addiUonal shools 01 sarno slzo.)
Copyrlgh'lel 'I'" fo,m 101twlf. only CPSptlml.lnc.
$ 1 956.14
Form 1500 Sehldul. leAIY, 1-131
.;
( I
/
/' ,
'I' ,
REV-1547 EX AFP (12-951 ~
COHHOHWlAlttl Of IlfNNSV1VAHU ~ . ACN 101
ntPA5HHlHT or AIVlHU[ ~......2 iL. NOTICE OF IHUERlTANCE TAM
IIUR[AU or INDiviDUAl UJt[S j"~l '.' APPRAlSEHEHT, ALLOWANCE OR DISALLOWANCE i
~~:~is~~~~~'", ,"'..,... "ti..' OF DEDUCTIONS AND ASSESSMENT OF TAX ' DATE 07-08-96
ESTATE OF BrnlOp'R"'09Efff-'=~-^=~-""O"-"=~~=~~~rFiL.E NO~.----2T=cj6-0273
DATE OF DEATH 08-20-95 COUNTY CUMBERLAND
NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT. SUBHIT TIlE UPPER PORTION OF THIS FORM WITH YOUR TAX
PAYHENT TO THE REGISTER or WIllS. MAKE CHECK PAYABLE TO "REGISTER OF WILLS. AGENT"
REMIT PAYMENT TO:
MICHAEL R RUNDLE
FOWLER ETAL
28 S PITT ST
CARLISLE PA 17013
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
Amount Rallithd
<-I
CUT ALONG THIS LINE . RETAIN LOWER PORTION FOR YOUR RECORDS ~
iiE\;:i54j-Ex-"FP-nZ:95Y-NijTicr-liTYNHERi;:;iNcE-~fAx-APPRAiSEHENi'";-"Li.-OWANCE-b-il-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF BISHOP ROBERT A FILE NO. 21 96-0273 ACN 101 DATE 07-08-96
If an assessment was issued previously, lines 14, 15 and/or 1&. 17 and 18 will
reflect figures that include the total of ~ returns assessed to date.
ASSESSMENT OF TAX:
15. Allount of Lin. 14 at Spousal
1&. Alllount of Lina 14 taxable .t
17. Alllount of Lina 14 taxable at
18. Principal Tex Du.
TAX RETURN WAS: C X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..I Estat. ISchedule A) n)
2. Stocks and Bonds (Schedule 81 (2)
3. Closely Held stock/Partnership Interest ISehedule CI 13)
4. Hortgages/Note. Receivable ISchedule D) (4)
5. Cash/Sank Deposits/Hise. Personal Property (Schedule EI (5)
b. Jointly Owned Property ISchedule F) (III
7. Trensfers (Schedule C) (7)
8. Total Asset.
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral E~penses/Adn. Costs/Hise, Expenses (Schedule H) (9)
10. Debh/Hortg.ge Liabilities/Liens (Schedule 1) nO)
11. Tot.1 Deductions
12. Net Value of Tax Return
13. Charitable/Governmental aequelts (Schedule J)
14. Net Value of Estate Subject to Tax
NOTE:
rat.
Line.l/Class A rat.
Collataral/Clas. Brat.
(15)
11&)
1171
TAX CREDITS:
PAYHENT
DATE
RECEIPT
NUMBER
DISCOUNT 1+1
INTEREST C-I
CHANGED
.00
.00
.00
.00
4.249.41
.00
.00
181
4.249.41
12.187.00
1.956.14
Ill)
1121
1131
114)
14.14:\ 14
9.893.73-
.00
9.893.73-
.00 X .00:
.00 X .06:
.00X.15:
1I8)
AMOUNT PAID
i TOTAL TAX CREDIT
iBALANCE OF TAX DUE
INTEREST AND PEN. I
TOTAL DUE
.00
.00
.00
.00
.00
.00
.00
.00
. IF PAID AFTER DATE INDICATED, SEE REUERSE
FOR CALCULATION OF ADOITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN $1. ND PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR). YOU MAY 8E DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
f'I
(")
~.
-I'
:.' \ .:-~ ;:)
00
RESERVATION: Cstat.. of dacad.nts dying on or bafor. Dec..bor 12, 198Z .- If any futuro Int.r.st In the .state I. tran,f.rrad
in poss..slon or enjoy..nt to Class B (col1at.rall ban.fleler..' of the dacedent after tho ..plratlon of any 8,tat_ for
Ilf. or for y.ar., the Co..onwaftlth hereby ..presslv re.arv.' the right to appraise and ass." transf.r Inheritance la...
at the lawful Cia.. a (collateral) rata on any such future Inter..t.
PURPOSE or
HOlleE:
To fulfill the requlr...ntl of Sactlon 2140 of the Inheritance and [stata la. Act. Act ZZ of 1991. 72 P.S.
Sactlon 2140,
PAYHEHTI
Oatach the top portion of thl' Notlea and subalt with your pav..nt to the Register of Wills printed on the rDv.rs. .Id..
--"aka check or Manay ordar payabla to: REGISTER OF MILLS, AGENT
All pay.ant. received shall first ba appllad to any Interast which ftay be dua with any re.alnder applied to tha ta..
REfUND (CR) t
A r.fund of a ta. cradlt, which was not raquasted on tha Ta. Raturn, .ay ba raquested by co.platlng an MAppllcatlon
for Refund of Pannsylvanla Inharltanca and Estata Ta.M (REY-1313). Applications are avallabla at the Offlca
of tha Ragister of Wills, any of the 23 Revanue District Offlcas, or by calling the spacial 2~-haur
answering sarvice nuabars for for.s ordering: In Pannsylvania 1-800-36l-20~0, autsida Pannsylvanla and
within local Harrisburg area (1111 787-809~, TOOl (7171 772-2252 (Hearing lapairad Only).
OBJECTlONS:
Any party In Intarast not satlsfiad with tha appralse.ent, allawanca or disallowance of daductlons, or ass.ss.ent
of tu (Including discount or Interast) as shown on this Notice .ust objoct within shty (60) days of receipt of
this Nollca by:
DR
--written protast to the PA Dopart.ont of Rovanua, Board of Appoals, napt. 281021, Harrisburg, PA
.-eloctlan to have the .attar detar.lnod at audit of tho account of the parsonal roprosantatlve,
--appaal to the Orphans' Court.
17128-1021.
DR
ADHIN
ISTRATlYE
CORRECTIONSt
Factual arrors discovered on this assess.ent should be addressed In writing to: PA Dopartaent of Ravenue,
Buraau of Individual Tallas. ArTN: Post Anen.llnt Raviaw Unit, Dllpt. 280601, HlIrrlsburg, PA 17128-0601
Phone (717) 787.6505. Soa paga 3 of tha baoldat "Instructions for Inharltanca Tall Raturn for D Ruldant
DecadontM (REY-ISOI) for an a.planatlon of lId.lnistrlltlvelY carroctllbl. .rrors.
DISCOUNT:
If lIny tllll due II paid within thra. (3) calendar .onths aftar tha dacadont'l daath, a flva parcent (5~) discount of
tha ta. paid Is allowad.
PENal TV:
Tha 15~ ta. a.nalty non.partlclpatlon panalty II co.putod on tha total of tha ta. and Inter.lt as.aslad, and not
paid bafor. January la, 1996, the first day aftar the and of tha tall a.nasty parlod. Thll non.partlcipatlon
ponalty Is appealable In tha sa.e .anner and In tha tha so.a tl.a periOd as you would appeal tha tall and Intora,t
that hal baan olsossad a. Indicated on this notica.
INTEREST:
Intar.lt is charged bag Inning with flr.t day of dallnquancy, or nlna (91 aonths and one (1) day fro. tha date of
death, to tho date of pay.ant. TRIlOI which baca.a dallnquant b.fore January I, 1982 baar int.rest at the rata of
SIM 16~) parcant par 8nnu. calculated at 8 dally rRta of .00016~. Ali tallos which baca.e dallnquent on and aftar
January 1. 19a: will baar Intaralt at a rate which will vRry fro. calendar year '0 calandar year with that rat.
announced by the PA Cepart.ent of Ravanua. Tha appllcabla lntara.t rotal for 1982 through 1996 are:
'!!!.!: Intar.st Rata Dally tntornt FRctor ~ In'.rast Rato Dally Intar..t Factor
1982 2o;!: .OOO~fta 1981 9Y. .000247
1983 16Y. .000'038 198a-191JI 11~ .000301
198~ lOt .000301 1992 IJY. .000247
19a5 U~ .0003!16 191J3-11J1J~ n .000192
1986 10~ .00027~ lcW;-199& .. .0002U
..Int.rast Is calculated .. follow':
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
.'Any Hotlc. Is,uad after tha ta. b.co..S del1nqu.nt will raflact an Intarest calculation to flftaan (IS) days
bayond tha data of tha 8S,..s..nt. If pay.ont Is .ado aftar tha Intera.t co.putatlon data shown on tha
Hotlu, lIddltlonal Int.rest .u,t bo calculatad.
"""'
~
/~)_ ()d_ /
,. I ~~
"...
.<--.
C )
u
"