HomeMy WebLinkAbout96-00275
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'1' .OR OATIS O' DUnt AITIR 12/31/91 CHICK HIA'
If A SPOUSAL
I POVIATY CRlDIT IS CLAIMID r
fiLl NUMIlR
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INHERITANCE TAX RETURN
RESIDENT DECI:D~NT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
CC""""CNW!.AlT.. ;, ~HlNS'~'I.lP"'\
ol,....r"'tN' :' It,H-HJf
Of" ~IColJ:
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Meredith Mar arle Y.
5OC.A~ UC~llf'" ..U.....U4
ICAn Q' QU''''
1/29/96
208-42-4562
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None
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04..
21
COUNTY CCOE
96
YEAR
027
NUMBE-
ICAU '0' I.ITH
2/)/52
ctCfCtN"\ CCM'ltU ACOlln
3 Andrea Lane dlO
Boothbay lIarbor. ME
Cumbe rland
04538
~c.:A~ HC~llr'f "'lUMUII
C~..II'"
lAMe""' ..",,'D ,m 'N>!'"'''C"',
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05.
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Suppl,menlol R"urn
R,maind,r R,turn
{for datls of death prior 10 12.13.a:
F,d,ral Eual' To.. Rtlurn R'quir,d
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To'al Numb.r of Sof. C'posit Bau~
1. Real eUale IScnedule Ai
2. S,ocxs and Sands (Schedule B)
J. Closely H,ld S'ock/Partn,rship Inlere" (Schedule q
J. Mortgoges and NO'es R,ceivable (Schedul, 0)
S. Cash. 90ni DeDosits &. Milcellaneous P.rsonol i'rOpllrty
(S"od,lo El
6. Jointly Owned i'rop'rty (Sch,dule F)
7. Transfllrs (Scnedule 0) (Schedule L)
8. TOlol Gron Ane" ('0'01 Linls 1.7}
9. Funeral r;;.genllls, Administrative Com. Misc,lIaneou,
E:Kpenltl {Schedule H}
10. Olim. Mortgage Liabilities. Li,ns ISd,edule I)
11. TOlal Oeductions (fatal Unes 9 do 101
12. Net Value of Eslo!' (line 9 ~inus line 11)
1 J. Charilabl, and Gov,rnm,nlal aequells (Sch,dul, J)
U. Ne' Value Subject 'a TaA (lin, 12 rTIinusline 1J)
IS. Spousal Tronsfe" (for dot.. of dlalh ahlr 6.JO.94)
SI' Instructions for .Applicabll Peruntoge on Revln.
Sid,. 1lndud, ."aluls 'rom Schedule I( or Schedule M.I
16. Amount of liMe 1 J laxoble 0' 6~ rol.
(Includ, 'foluls from Sch,dul, I( or Sch,dul, M,l
17. Amoun' of Lin' 1.1 faxabl, a' lS:l~ role
(Indude .,alues from St."dul, K or Sch,dul, M.)
18. PrincipolloJl. due (Add lOA from lines 15. 16 and 17.)
19. Crediu Spousal Poyerty Credi' Prior Paym'n"
+
20. IF line 19 is gnoler Ihon Un, 18. ent,r Ihl difflr,nce on Un, 20. This is the OVERPAYMENT.
m r ..:"P'T.I",III._.I,.'I.I1..II._.1. {.ll(_.UI,I....,-lttr.T:Ir:"I...I.l....I"I;.jJ~.J..I,J11
21. If Line 18 is greater Ihan line 19. ,nllf Ih, difference on line 21. This is Ihe TAX DUE.
A. En'er Ihe inlerest on Ih, balance due on Un, 21A.
8. Enllr !he ~olol oi line 21 and 21A on Une 218. This is,h, BALANCE DUE.
Malee Ch.ck Payabl, to: R'gllllf of Wlllt. Agent
~"):""" ~):-- BE SURE TO ANSWER.ALL QUEST10NS,0N.REVERSE'SIDE ANDTCUECHECK:MAm
Under p,nalties of p,rlury. I d,clare 'hor I nov, uomined Ihis relurn. including accompanying schedules and stot,m,nlt. and 10 th, bes' of my knowledge and b,li.
it i. tN', cort,ct and cample'e, I declare !hat all realestol' "'os b..n r'port,er a' true marlc,' .,alu.. Declaration of pr'par,r a,h,r lhan lh, p,nanal r,prl1enlali..."
basld on all information of which ;Jrecar,r !-Iol ~ny (nowledge.
5IQNArUu. 0' 'fOON .U'O'dIIU 'ell "l,NG i1tTI.lIN "CCltn QArt
Bauohin D'ioosit Ban aqd Trust Company. Administrator
urhnEe M nor t' , . Ic...-()..."~-'t'-'
:lIQNArU U'AI(II ~t"tl ."..,.. H'J'tU"'I"~;"ot ..cc n DAn
B I t1 213 Narket Street
y: ....... (_~ v't>A-...,' lIarrls
A. Macri, VI e President & Trust Officer
-
and Trust Company
(11 0.00
121 0.00
(J I 0.00
(J I 0.00
(5 I 50.00
(61 0.00
(7) 0.00
(81 50.00
(q I 8.372.66
(10) 2.788.33
(11)
(12)
(13)
(14)
11.160.99
(-11,1L0.99l
0.00
(-1L.110.99
(15) 0.00
(16) 0.00
(17] 0.00
Discount Interesl
+
0.00
x._-
x .06 s
0.00
x .15 1::1
0.00
(181
0.00
11ql
(201
0.00
(21)
(21"')
(2191
0.00
0.00
0.00
7"??7....~ ~. .~ ,--,
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Act .48 of 1994 p.ovides For the .eductlon of the tax rates imposed on the net value of transfers to or For
the use af the spouse. The rates as p.escribed by Ihe statute will be:
e 3% (.03) will be applicable For estotes of decedents dying an ar after 7/1/94 and beFore 1/1/96
e 2% (.02) will be applicable For estotes of decedents dying on or after 1/1/96 ond before 1/1/97
e 1% (.01) will be opplicable For estotes af decedents dying on ar after 1/1/97 and before 1/1/98
e Spousal transfers occurring on or after 1/1/98 will be exempt From inheritance tax.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A CHECK MARK (..-) IN THE APPROPRIATE BLOCKS.
YES , NO
1. Did decedent make 0 tronsfer and:
o. retain the use or income of th. prop.rty transf.rr.d, .......................................................
b. retoin th. right to designot. who shall us. the prop.rty tronsf.rr.d or its incom., ...............
c. retoin a r.v.nionary int.r.st; or ...................................................................................
d. rec.ive the prom is. For lif. of .ith.r poym.nts, b.n.Fits or car.? .......................................
2. If deoth occurr.d on or b.For. D.c.mb.r 12, 1982, did d.c.d.nt within two y.ars pr.c.ding
d.ath transf.r praperty without r.c.iving ad.quot. consid.rationV If d.ath accurr.d aft.r
D.c.mb.r 12, 1982, did d.c.d.nt tronsF.r prap.rty within an. y.or aF d.oth without r.c.iving
ad.q uat. considerotioni...................................................................................................
3. Did d.c.d.nt own an 'in trust for' bank account at his or h.r d.athi......................................
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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SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
Plea.. Print ar Typo
fILE NUMBER
21-96-0275
COIM'ONWfAlfH 0' r!HN$nVANIA
I"HIIITAHC' TAX .nUIN
IUIDINf DICIDINT
ESTATE Of
Marjorie Y. Meredith
(An pr.fNrty 101"t1y~".d wllh the RIghi .. Svrwlvo,.hlp mull b. dbcl...d 0" Schlel"l. '1
N~~~ER DESCRIPTION
VALUE AT
DATE OF DEATH
1. Personal Effects Appraised Value
$50.00
TOTA L (Allo ontor on line S. Rocapitulalion) S
IAnath oddiliOl'lol 8\ii- x 11- ,....t. if n'IOr. 'pOCl i. nud.d.)
, .
ESTATE OF MARJORIE Y. MEREDITH
PERSONAL EFFECfS
1. Sewing Machine
2. Photo Albums
3. Velvet Jewelry Case
4. Bracelets
5. Radio
6. Cassette Player
7. Chest of Drawers
8. Dresser
$50.00 Appraised Value
"'UlI U. ,...
ITEM
NUMBER
A.
1.
~
COMMOHWIAUM O. 'INNSY\YAHLA
IHHURANCI W IITUIN
IISIGIN' D,CIDINT
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
Marjorie Y. Meredith
DESCRIPTION
Funoral ExponlOll
Cocklin Funeral lIome*
PO Box 424
30 North Chestnut Street
Dillsburg. PA 17019
B. Admlnlstratlvo Callll
1.
Po"onal Roprosonlati.. Commi..ions
Saciol Socurity Numbor a' "-"onal RoprosonloU..:
Yo or Commi..ion. paid
2.
A"arnoy Foos *
3. Family exemplion
Claimant
Add,o.. a' Claimant 01 dotodont's doalh
Slrool Add,o..
Rolalionship
51010 Zip Codo
Oty
A. Pro bolo Foo.
C. Mlscollanooul Exponsoll
1. Cumberland Law Journal
2. The Patriot News
3.
A.
5.
6.
7.
8.
*1. Paid by dec.dent's father
*2. Paid by surviving ex-spouse
TOTAL (Also onto. on tono 9. Rocapitulalion)
(If mo.o spa co II n..dod, Inlort additional Ihooll 01 lamo Iln.1
AMOUNT
$ 7.509.68
0.00
623.00
60.00
179.98
s
8.372.66
.....a a.'~ .
, ClC ...wtA4MOf".....'t\WIM
....1IVoHCI \U U"""
....Nt oeaNNf
SCHEDULE I
DEBTS OF DECEDENT.
MORTGAGE L1ABLlTIES AND LIENS
PI..... Print 0' T
fill NUMBEI
21-96-0275
ISfATI O'
_ Marjorie Y. Mercdlth
ITEM
NUMBEI
DUCllfTlON
AMOUNT
$ 10.00
588.65
1.278.42
156.79
403.00
108.00
243.47
1.
Barry L. lIeckard. Tax Collector (Mcchanicsburg School
District)
2.
St. Andrews Hospital
3.
4.
St. Andrews lIospital
St. Andrcws Hospital
5.
Central Maine power
6.
Regional Radiology Services
7.
Boothbay Region Ambulance
*All bills due and owing.
TOTAL (Also tnl., an Gn. 10. Roc:apilulo'ianl
(II mort 'pace it nttdoJ. in.... aJdifiana' th"" of ,om. siza'
$ 2.788.33
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
Marlorle Y. Meredith
Date of Death:
1 /21)/911
Will No.
Admin. No.
1'l9l1-00275
Pursuant to Rule 6.12 of the Supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the administration of the above-captioned estate:
1. State whether administration ot the estate is compiete:
Yes No X
. 2. If the answer is No, state when the personal
representative reasonably believes that the administration will be
complete: by 12/31/96
J. If the answer to No. 1 is Yes, state the following:
a. Did the personal representative file a final
account with the Court? Yes No
b. The separate Orphans' Court No. (if any) for
the personal representative's account is:
c. Did the personal representative state an
account informally to the parties in interest? Yes No
d. Copies of receipts, releases, joinders and
approvals of formal or informal accounls may be filed with the
Cerk of the Orphans' Court and may be attached to this report.
Dauphin Deposit Ilank and Trust Company
Date: 'y~.tl"
~r~~J;t j [, }/1 /~ ...
.Joseph" A. Nacrl \.
Vice President and Trust O((lcer
Name (Please type or print)
213 Market Street
IIarrisbur!\. PA 17101
Address
1717 ) 255-2174
Tel. No.
Capacity:
Personal Representative
X
Counsel for personal
- -representative
(MAHlrmtlAMJ) ,,',
RW-27
I '
/~. i-, ~
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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BUREAU 01 INOIVIDUAL
IJIl"IIIIUNcr tu DIVISION
OIl'!, ;'1I0bOI
IIAllIIISBUIIC, PI 1/1:ft'(lIiOI
TAXES
NOTltE 01 INtllR1TANCI lAX
APPRAISEMENT, ALlOWANC[ OR 015AllOWANC[
or OlOUCTIDNS AND ASSlSSHlNT or 'A~
'10...1111",.,11'
JOSEPH A MACRI
CIO DAUPHIN DEP BK & TR
PO BOX 2961
IIBG PA 17105
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
02-03-97
MEREDITH
01-29-96
21 96-0275
CUMBERLAUD
101
Y
MARJORIE
--'A...o~nt R8...itt.d
=~-=..c_:.",-;.- _.,.. ..,-.-., .-'-. ~_ ","'co. _, -,-,-::o--...:,:;.---===--='*.=:,t
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ...
iiEV: i54'7 - Eit - ii FP -n '2-:9&"j - Ncj'..-i C E- -ci F - i-NH ERiTANC E-i:AX - A-PP RA- i SEH EN 1--;- ii l.l-ciWAiic E -iifi - n_ - - - - - - - - - - - -.
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF MEREDITH MARJORIE Y FILE NO. 21 96-0275 ACN 101 DATE 02-03-97
TAX RETURN WAS: I X I ACCEPTED AS IILEO
CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: DRIGIUAL RETURN
1. Re.l Estate ISchedule AI III
Z. Stocks and Bonds (Schedule OJ 12)
3. Closely Held stock/Partnership Interest (Schedule C) 131
4. Mortgages/Nat.s Receivable CSchedule DJ 14.
5. Cash/Bank Deposits/Hisc. Personal Property ISchedule EJ 15)
6. Jointly Owned P~ope~ty ISchedule f) lb)
7. T~ansfe~s (Schedule G I 17 I
8. Total Assets
.00
.00
.00
.00
50.00
.00
.00
181
NOTE: To insu~e p~oper
c~.dit to yau~ account,
sub~it the upper portion
of this fo~" with your
ta. payment.
50.00
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. fune~al Expenses/Ad". Costs/Misc. Expenses ISchedule HI Iql
10. Debts/Ho~tgage Liabilities/Liens ISchedule II (10)
11. Total Deductions
12. Net Value of Tax Retu~n
13. Cha~itabI8/GOY8~n"ental aequests ISchedule J)
14. Net Value of Estate Subject to Tax
8.372.66
2.788.33
1111
1121
1131
1141
11.160 gg
11.110.99-
.00
II ,110.99-
If an assessment was issued previously, lines 14, 15 and/or 1&, 17 and 18 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. A~aunt of Line 14 at Spousal ~ate CIS)
16. Anount of Line 14 ta.able at Lineal/Class A ~ate 11&)
17. Anount of Line 14 taxable at Collate~al/Class a rate 1171
18. P~lncipal Tax Due
NOTE:
.00
.00
.00
X .00,
X .06,
X .15,
1181
.00
.00
.00
.00
TAX CREDITS:
PAYMENT
DATE
DISCOUNT 1'1
INTEREST 1- I
RECEIPT
HUMBER
AHOUNT PAID
TOTAL TAX CREDIT
,BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
.00
.00
.00
.00
. II PAID AlTER OATE INDICATED. SEE REVERSE
FOR CALCULATIDN 01 ADDITIONAL INTEREST.
II TOTAL DUE IS LESS THAN $1. ND PAYMENT IS REQUIRED.
II TOTAL DUE IS RElLECTED AS A "CREDIT" ICRI. YOU HAY BE DUE
A REIUND. SEE REVERSE SIDE 01 THIS 10RH lOR INSTRUCTIONS.)
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RESERVAtlONI
" :1
(XJ
Eslatn of docadenl. dying on or bllfor. Ollcltllbu I". 11J81 -- If any futuro Interest In the .sht. Is transferred
In pOlsesslon or anjoy..nt to Class 8 lcollate'al) boneflclarl.s of the dacodont aft.,. thll ...plratIon of any ..tato
11'. or for Yllars, tho CO.llanw.8Ith hllrlby ._prllsly rllsarVII' tho right to ~pprais. and 81111S1 transf.,. Inheritance
at tho lawful Cia,. 8 leollltornll rat. on any luch futuro Into"ost.
); .
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llun
PUr:fPQSE OF
NOfleEl
To fulfill the rlqulra..nts 0' SlIction ZlltO 0' the InnerJtane. and [sht. Ta.. Act, Act ZZ of 11)91. 1Z P.S.
SlIctJon 21'0.
PAYMENt:
Detach lh, top portion of this Hotiee nnd lubalt with your pay..nt to Iho Aoglltll,. of Wills prlntlld on tho rllvers, lid.,
--Maka ChICk or 1I0ney order paY8ble to: REGISTER OF WILLS, AGENT
All pay~ents rec.lved shall first be applied to any Interest which .ay be due with any r..aindlr applied 10 the la..
REFUND (CR): A refund of a la~ credll. which was nat requested on Ihe Ta~ Return, .ay be requested by cooPlellng an "Application
for Refund of Pennsylvania Inhorltance nnd Estate TIU" IREV-1313). Applications are olll.llable al Ihe Offlc,
0' Ih. R.gIst.r of Wills, any of the Z3 Revenue District Offlc.s, or by calling the ,poclal 2~'hour
answerln~ servlc. nuobers for for.s ordering: In Pennsylvania 1'800-362'20S0, outside Ponn,ylvania and
within local Harrisburg arllll (717) 787-8094. IDOl 171n 772-2252 lIl8llrln~ IlIlpalr.d Only).
OBJECTIONS: Any party In Inter.st not satisfied with Ih. nppral..~.nt, allowance or disallowance of deductions, or assesso.nt
of la. (Including discount or Inler.st) as shown on this Nollce ~ust object wilhln sl.ty (60) days of rec.lpl of
this Notice by:
.-wrltten protesl to tho PA Depart..nt of Re"'enue, Board of Appeals, Depl. 281021. Hnrrlsburll. PA 17128-1021. OR
--eleCllon to have the .atter doter~lned at audit of the account of the personal repr.senlatl",e, OR
--appeal to Ihe Orphans' Courl.
AD"IN
ISTRAJlVE
CORRECTIONS:
Factual error, dlscoverld on this as,.ss.ent ,hould b' addro'sed In writing tal PA Deparl.lnl of R,venull.
Buruu of Individual h~e., AnN: Post Asnstlllnl Review Unit. Depl. 280601, Harrisburg. PA 171..8'0601
Phone (111) 187-650S. Soe page 5 of tho booklet "Instructions for Inhorltanco Ta. Relurn for a Re.ldont
Decedent" (REV-ISOII for an e.planallon of adelnlstratlvely carroclllble errors.
DISCOUNT:
If IIny taM due Is paid within throe (31 calendar nonlhs after tho docedont's death. a flvo porc,nt 15~1 discount of
the ta. paid Is allow.d.
PENALTY:
The 15Z ta. aenesty non'partlclpatlon penalty Is coeputod on the total of tho la. and Intorest assessod, and not
paid beforo Jllnuary 18, 1996, the first dllY nfter tho end of the taM allnnl)' period. This non'particlpatlon
ponalty Is appealable In the sn~o ~annor and In Ihe Iho snlle tllle periOd as yOU would appeal tho taM and Int.re.t
that hIlS bllln assnsed as indicated on this notlco.
INTEREST:
Inlorut Is charged beginning with first day of delinquency, or nine (9) 1I0nlhs nnd on. (I) dlly frolll the date of
death. to the date of paYlllen\' ra.os which beca.o delinquent before January 1, 1982 boar interut at the rate af
sIM (6%) plrClnt per annuIII calculalod lit a dalh rato of .00016~. All la.es whiCh blca.e delinquent on and after
January I, 1982 will bear Intorest at 8 rate which will vary froo calondar yenr ta calendar yoar wilh that rale
announCed by the PA Deparlllent of Revenue. The applicable Interest rates for 1982 through 1991 are:
!!!! Interest Hilt. Dllih Inler.sl Fllclor !2!' Int.rest Rllt. O,.,lly Interest Flllctor
1982 20Z .000548 1987 q% .000Z~7
1983 16:< .000438 1988.1991 IIZ .000301
1984 11% .000301 1992 ., .000241
1985 In .0003S6 191J3-191J1o 7'1. .oooln
1986 10% .0002110 I1J9S'19fJl fJ'I. .000"~1
--Internt Is calculated .. follow,:
INTEREST = BALANCE or TAX UNPAID X NU"BER or OAYS DELINQUENT X OAILY INTEREST rACTOR
uAny Notice Issued after Ihe taM beco.e' dollnquent will reU.ct ,.,,, Intlr..t clllculatlon to flftoen 1151 days
beyond the date of the IIs.e'Slllont. If pay.ent Is .ado nfter the Inter.,t co~putlltlon date shown on the
Notice, additional Int.rest .ust be calculaha.