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HomeMy WebLinkAbout96-00834 '\', ,.- 1."".:.-( " It> ;, tY: { ,-''"< H; ~. 15 ~i , I(.! , .' r::: (I) (i: ~h ill"~ (I: Uu "<~ . ). .. .~ ~. ~ r\" t1 .,'-< 0 . ". t.t: r-> ~ - ~ . .. . - , " " ~~. i'" .. (. (, " I Lj '1:1 ~; )5 ;1 ~ F 1:(5 :oi m.n (:'2. ~a ,., , ;a _..~ ;f~~:r' "&'0 ..... u\ ..... ~ '.~ ~ 5 ~ ~ ~ ~ ~! Ii ., j ~ ~ I I ! I , ~ ~ ~ '" c',," ,} . . REV.ISOO EX. (7-941 hQI () 1,')")3 3..;J RI!V.1500 COMMOi'lWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN bEPARTMENT OF REVENUE RESIDENT DECEDENT DEPT. 280601 rIARRIS8l1RG. PA 17126-0S01 O"ICIAL UIl ONL Y --- PILI NUM.." ,:</ rl (, COUNTY CODE YEAR NUMBER Y-]y OECW(=,Nl"S NAME (LAST, FoRST, AND MIDDLE INITIAlI LAWANDA J. MILLER ~~C~\~ s~~u~'~~~U;I"" :=::=ml ~;/A~'996 (i'f"'APPlICA6LI:l $URVIVIN(, SPOUSE'S NAME (LAST, FIRS T AND MIDDlE INITIALl SOCIAl. $L:CUHII Y NUM(JEf~ l TOrlQlnal Return 011 TE OF BIf1TH 11 I 09 /1912 4. Limited Estale 2. Supplemenlal Relurn 3. Remainder Relurn (daleo of death prior to 12.13.82) 5 Fed Estale Tax Relurn Required 4a. Future Interest Compromise (for dates 01 death aher 12- 12-82) 7. Decedent Maintained a Living Trust (Altach copy of Trust) 10 Spouoal Pove~y Credit (dale of deato I I Elect 10 lax under Sec 9113(A) between 12.31.91 and 1-1.95) (Attach Sch 0) THIIIICTION MUIT I. COM'LIIT~D, A&.~ COR~~,~~NDI~2,~~ ~,~~~',~,~~'~I}T TIO_~;~,~~~.~~!~~~. ~o~~~, ..~~;,~ . NAME COMPLETE MArLING ADDRESS HAROLD S. IRWIN, III 35 EAST HIGH STREET, SUITES 201/202 TELEPHONE NUMBER CARLISLE, PA 17013 _". 717 .243-6090 ion . 1. Real Eotate (Schedule A) Decedenl Died Testate (AlIach copy of Will) EX. A 9 LitigClllon Proceeds Received _lL 6. 2 Slacks and Bonds (Schedule BI 3. Closely Held Slock/Pa~nership rnlereol (Schedule C) 4. Mortgages and NOles ReeelVabre (Schedule D) 5. Cash, Bank Deposits & Miscell!;lneous Personal Prope~y (Schedule 1:) 6. JOintly Owned Property (Schedule F) 7. Transfers I Misc. Property(Sehedule G) (Schedule L) 8 Tolal Gross Assets (Iota I Lines 1.7) 9 Funerar Exp & AdminiSlrative Costs (Sehedure 11) 10. Debts, MO~9age Liabilitie.$ & Liens (Sehedurel) I I. Tolal Deductions (Iolal Lines 9 & 10) 12. Nel Vallie of Eslale (Line S minus Line 11) 13. eharilabre and Governmental Bequesls (schedule J) 14, Net Value Subject to Tax (Lme 12 mlnll$ Line 13) 15. Amount of Line 14 taxable at the spousal rale 16. Amount of Line 14 taxable at 6% rale 17. Amount of lil'18 14laxable at 15% rale 18. Tax due 19 8. Tolal No. of Safe Depooll aoxes (I) 0.00 (2) 0.00 (3) 0.00 (4) 0.00 (5) 420.90 (6) 1,141.90 (7) 0.00 (9) 3,800.00 (10) 0.00 I -~1 \,C! (8) 1,562.80 (11) 3,800.00 (12) .-. (2.237.20) (13) 0.00 (14) (2,237,20) x - . (IS) 0,00 x .06 . (16) 0,00 x . (17) -- 0,00 (181 0,00 '-' ;J~'l:l.lo: > >. BEiSURBP:O"'.AN EST! 6lIER8 I REi::H~MAtH ~<4..".~.,: Under penalties of pequry, I declare that I have examined thIS relum. Including aCCClmpanying schedules and slatements, and to the best of my knowledge and belie/, II IS true, correct and complete, Declaration of preparer other than personal represenlative is based on all Informal ion 01 which preparer has any knowlodge, 'J AODF~ESS 311 OAKVILLE RD. SHIPPENSBURG PA 17257 "O("lR[SS 35 EAST HIGH STREET. CARLISLE. PA 17013 O"TI: JANUARY '"7 . 1999 O"TE JANUARY 7 . 1999 ()--.. Decedent's Complete Address: ':',i r(EtTrii55f{[S~ 311 OAKVILLE ROAD ~HIPP~NSBURG -~--=---r;~1[ Tax Payments and Credits: _I ;';257 ~ 1. Tax Due (Page 1 Line 18) 2. Crodlts I payments A Spousal Poverty Credit B. Pnor Payments C Discount (1) SNONE Tc>lal Credlls (A+B+CI (2) Interest! Penalty if applicable D. Interest E. Penalty 4. TolallnleresUPenally (D+E) (3) If Line 2 is greater tllan Line 1 + Line 3, enler the difference. Tllis is the OVERPAYMENT. Check box on Page 1 Line 19 \(> request a refund (4) 5. If Une 1 "" Line 3 is greater than Line 2, onter thedif1erence This Is the TAX DUE, A. Enter the interest on the lax clue. (5) (5AI 8 Enter Ihe tolal of Line 5+5A. This is Ihe BALANCE DUE. (58) Make Check Payable to: REGISTER OF WILLS, AGENT ",>,~". -':'~~~~E:t..:,. '?".~...,.......~ ':4i'7-'"'";':_:;;~~1'~;.ry}71:"'.~"-::':'?:7.::.~1.:~)C~...':,""~ PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS "..... ,'-"';'-,"-(.'- 1. Old decedent make a transfer and: Yes a. retain the use of income of the properly transferred; . .......................... b. retain the right to designate who shall ',.,se the property transforred or Its Income; ",,,.., c. retain a reversionary intorest; or .,.............. .........................................."."...."."" d, receive the promIse for life of either parmants, benefits or care? ,,,,,,,,,,,.,,,,,,,,..,,...,,,, 2, If death occurred on or before December 123, 1982, did decedent within two YDars preceding death transfer property without receiving adequate consideration? If death occurred after December 12, 1982, did decedent transfer property within cne year of death without receiving adequate consideration? "."......,.. "....... ........",,,,,,,..,,,,,,,,..., .."....."... 3. Old decedent own an "In trust for" or payable upon death bank account or security at his or her death? ".". .., ,..,..."" ,." ". ,. ",.,. .."., "". .,.".,.,. '" ,,,,,,.,, """""""""" .""" ". '" 4. Did decedent own an individual retirement account, annuity, or other non-probate property? ,..... No J_ ...A. ...A. ...A. ~ ...A. -2L IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MlIST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN , ,.: . .,':~\.,:".'.""'" .-," ~L"..,.~_~~:::.:~::E[,-:.,'..:~',..r....;;.. ~':.,'.i'~i~i~': ,. ",'~':.:'!:~~.. _~.'" 72 P.S, Section (8) (1.11 (il provided for the reduction of tho lax ralo Imposed on the nel valuo 01 translers to or for the use of the surviving SPOUSH from 6% 10 3% for dales of death on or atter July 1. 1994 and beforo January 1. 1995. 72 P.S. Section (a) (1.1) (ii) provided for the reduclron of the 18X rale imposed on the nel value of transfers 10 or for the use of the surviving spouse from 30/0 to 0% for dates of death on or after January 1,1995. Tho st81ute do!;!~ot exempt.a transfer to a surviving spouse from tax, and the statulory requiremenls for disclosure of assets and fiiing a lax return are still applicable eveo if the surviving spouse is the only heneliciary, FOR DATES OF DEATH ON OR AFTER JANUARY 1, 1995. Please answer Ihe foliowlng question by placiog an "x" in the appropriate space. Old tho decedent create a trust or similar arrangement which Is solely for the su",lvlng spouse's benefit for his or her entire lifetime? Yes No _lC_ II you answer yO!; to the abovo quoslion, the tax on Ihe trusl or similar arrangement Is postponed until the death of the second spouse, at which lime It will be fully taxable allho rate(s) applrcallre to the remaindar beneflciary(iesl. Eotor the value of the trust on Schedule J, part II, In order 10 remove it fl()m the calculation of the tax due In this estate. You may wish to Ille Schedule 0 io ",der to make the election available under Section 9113. II th" election is made, IIle trusl or similar arrangement Is taxed in the estate of the first decedent spouse, the portion 01 the trust or sirnllar arrangement whic!) benellts 1I1B surviving spouse is taxed at the zero tax rate, and the remainder is axed at the rate)s) applicable to the remainder beneflclary(les). If you choose to make the election, you must attach Schedule 0 to a timely liled tax return, along with Schedule(s) K and/or M 10 order to shoe the apportionment 01 the trust or similar arrangement betweeo the surviving spouse and the remainder beneficiary(ies). REV-1509 EX. (12-68) COMMONWEAL TH OF PENNSYlVANIi< INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF LAWANDA L. MILLER SCHeDULE F JOINTLY-OWNI!D PROpeRTY FILE NUMBER 1996 - 00834 Joint t.".nt(s): NAME ADDRESS _~LATIONSHIP TO DECEDENT SON A. FLOYD C. MillER 311 OAKVlllE ROAD SHIPPENSBURG, PA 17057 8. c. Jolnllv-owned propen : ITEM LETTER DATE I')ESCRIPTION OF PROPERTY TOTAL DECO DOLLAR NUMBER FOR MADE VALUE 'S VALUE OF JOINT JOINT OF ASSET % DECEDENT'S TENANT INT. INTEREST 1. A. 1987 OLDSMOBilE FIREN7.A. Value based on $1.195.00 50% $597.50 attached appraisal (EXHIBIT "B") 2. A. 1/03/92 FARMERS NATIONAL BANK. Checking Account No. 1,088.79 50% 544.40 15.269 .2 (Value based on attached bank letter (EXHIBIT "C") . . TOTAL (Also enter on Line 6, Recapitulation) $1,141.90 (/1 more spece Is noeded. Insort addltlo"al sl,eals or s"ma slza.) REV-1510 EX + (2-87) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DrCEDENT ESTATE OF LAWANDA L. MILLER 8CHI!DULI! 0 TRANSFI!RS FILE NUMBER 1996 . 00834 THIS SCHEDULE MUST SE COMPLETED AND meD IF THe ANSWER TO ANY OF THE QUESTIONS ON THE REveRSE SIDE OF THE COVER SHEET IS YES. ITEM DESCRIPTION OF PROPERTY EXCLUSION - DECD.'S DOLLAR TOTAL NUMBER Include name or 'he tr8ruf,,,,, tflelr rtlaliOMhlp to decedent, date of Irtlnsfllf VALUE % UF INT, VALUE OF OF ASSET DECEDENT'S INTEREST NONE , TOTAL (AI.o enter on Line 7, Recapitulation) NONE (II more space Is needed, Insarl addltlona' sheel. 01 sema slz9.) REV-1S11 EX + (7-88) COMMONWEALTH OF PENNSVLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHI!DULl! H. FUNI!RAL I!XPI!NSE!S, ADMINISTRATiVe COSTS AND MiSCeLLANeOUS expeNses ESTATE OF LAWANDA L.. MILLER FILE NUMBER 1996.00834 ITEM DESCRIPTION AMOUNT NUMBER A. Funeral Expense.: 1. 2. 3. 4. B. Admlnlstratlvo COltl: 1. Porsonal Representative Commissions: Social Security Number of Personal Representative:: Vear Commissions Paid: 2. Attorney Fees: HAROLD S. IRWIN, III 250.00 3. Family Examptlon: 3,500.00 Clarmant FLOVD C. MILLER Reletlonshlp SON Address of Claimant at decedent's death: Streel Address 311 OAKVILLE ROAD City SHIPPENSBURG State PA Zip Code 17257 4. Probate Fees: REGISTER OF WILLS 36.00 C. Mllcellaneous Exponsos: 1. REGISTER OF WILLS. File Inheritance Tax Return 15.00 2. 3. 4, 5, 6. 7. 8. 9. 0 10. 11. 12, 13. 14. 15. , TOTAL (Also enter on Line 9, Recapitulation) $3,800.00 (If more space Is needed. Insor/addltlonel sheots 01 seme slzo.) I'. /.r; 'J. \ ,) . .-- >. COMMONWEALTH OF PENNSVL.VANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INtlUUUNCl TAl< IJlVISION orrT. ?80bbl HARRISBURG. "^ 17118 -ObOI NOlICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX 03.22'1999 MILLER 07-22-1996 21 96-0634 CUMBERLAND 101 [~~=~=~::~U~~~=~=::~__'=I MAKE CHECK PAVABLE AND REMIT PAVMENT TOl REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS .... R 'EV: i5(,i - Eif"AF pO -[0"9":97 Y"Nil"fic r "oF" "iNHEiii f ANtE - "fAx - iiPPRiI" i sEj.iENi'";" Ai:. LOW ANC'E" ciri"""" --- "-- - - -"""" DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX LAWANDA J FILE NO. 21 96-0834 ACN 101 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN HAROLD S IRWIN III SUITES 201/202 35 E HIGH ST CARLISLE '.1M 17013 ESTATE OF MILLER TAX RETURN WAS: (X) ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST " SEE REVERSE APPRAISED VALUE OF RETURN BASED ONl ORIGINAL RETURN 1. Real Estat. (Schedule AI 2. stocks and Bonds (Sohedule OJ 3. Closely Held stock/Partnership Interest (Sohedule C) 4. Mortgages/Notes Receivable ISchedule DJ S. Cash/B.n~ Deposits/Hisc. Personal Property (Schedule E) 6. Jointly Owned Pruperty (Sohedule F) 7. Transfers (Sohedule OJ 8. Total Assets. ) CHANOEO III (2) (3) (4) (5) (6) (7) .00 .00 .00 .00 420.90 1.141. 90 .00 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral F.xp8ns.s/Ad~. Costs/Misc. EXpBnSeg (Schedule H) 10. Debts/Hortgage Liabilities/Liens (Schedule Il 11. 'rotal Deduotions 12. Nat Value of Tax Return 13. (;harHable/Gove'"nl118ntal Bequests; Non~elllot.d 9113 Trusts (Sohedule J) 14. Net Value of Estate Subject to lax If an assessment was issued previously, lines 14, 15 and/or 16, 17 and 18 reflect figures that include the total of ~ returns assessed to date. ASSESSMENT OF TAX: IS. ^~ount of Line 14 lb. A.aunt of line 14 17. A_aunt of Line 14 18. Princip~l Tax DUA NOTE: .t Spousel taxable .t taxable .t r.te Lineal/Class A rat. Collateral/Class B r.t. TAX CREDITS: ----'1---. PAYHENT RECEIPT DATE NUMBER ._--~ I DISCOUNT 1+) INTEREST/PEN PAID 1-) (9) 110 ) 3.600.00 ~ ~ Uv-I~~1 U ~H lOtt/) LAWANDA J .00 Ill) 112) (13) (14) (15) (6) (7) .00 .00 .00 X . DO. X .06. X .15. (18) DATE 03-22-1999 NOTE: To inGuro propel' oradi t to YOUI' account, submH the upper porUon of this forM with your t8)( paYJlent, 1.562.60 ~.ROO 00 2,237.20- .00 2.237.20- will .00 .00 .00 .00 TOTAL TAX CREDIT ---------.-.--.-..--- BALANCE OF TAX DUE _._______._.~~...._____.. __u..,.__ ___..____.__ ____ I_I~!~f~i~L~~_~EP~N. ~ . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. AHDUNT PAID .00 --"._----.. .00 .00 .001 IF TOTAL DUE IS lESS THAN $1, NO PAVHENT IS REQUIRED. II TOTAL DUE IS REH[CTED AS A "CREDIT" ICR). YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF HII~ "ORH fOR INSTRUCTIONS. I RESERVATIONl estetes of deoadents dyJng on or before nece.ber 12, 1982 ~~ if any future interest In the estat, J, transferred in ponellJon or enjoy..nt tc ClalO B ((lOUster'all beneUolari... of the dllloedent after the expJraUon of any ..tlte for IJf. or for Y'lrs, the Co"onwe8lth hereby expressly reserve. the rJaht to appraise and as ISIS transfer InherJtanoe TaXIS at the .lawful Clan l\ (collateral) "I!lte on l!lny suoh future lnterost, PURPOSE OF NOTICEl To fulfill the requlre'.nt, of Section 214U of the Inherltance and Estate Tax Aot, Aot 21 of 1995. 172 P.S, SecUon 9140). PAVHENTI Detaoh the top porUon of thh NoUce and sub.it with Your pny.ent to the Reghter of W1Us printed on the reverse side. --Heke cheok or .oney order payable tal REGISTER OF HILLS, AGENT REFUND I r.R) I A refund of II telC or~u1t, whIoh WllS not requested on the TI!lI( Return, IIlElY be requested by COlplaUng en "APPlioation for Refund of PennSYlvania InherItanoe end Estate Tax" IREV-1313l. ^PPJ!08t!on& are 8vallabJe at the Offioe of the Register of Wills, lIny of the 2.3 Revenue Dlstrlot Offloes, or by CflllinR the Spociol 24~hour answering servloe nUMber I for foras orderingl In PennSYlvania 1~800-362.20S0, outsIde Pennsylvanla end withln looel HarrJsbUl'g area (717) 787-6094, TOOII (717) nZ~2Z!jZ (HearIng IMpllir'8d Only), OBJECTIONS: Any party ln Interest hot satlsfled with the appraiseMent, allowance or dIsallowance of deduotJons. or assess.ent of tax (Inoludlng dIscount cr interest) as shown on thIs Nctlce .ust Object within sJ~ty (60) days of receIpt cf this Notice bYI ADHIN !STRATIV[ CORRECTIONS I ~~wr1tt8n protest to the PA neparhulOt of Revenuo, Board of ApP86ls, Dept. 281021, Harrhburg, PA 17128-1021, OR ueloctJon to havo the latter deterllllned at audIt of tho account of the personal repruentative, OR -'appeal tc the Orphons' Cuurt. DISCOUNT I factual errors dhoovered on thls asseSSMent should bo add'.essed In writing tOI PA Depnrt.ent of Revenue, f1urfl8u of IndIvidual huelS, ATTNl Post Assesslllont Revlow Unit, Ilopt. 2806011 Harrisburg, PA 171211~0601 Phone (717) 787~6S0S. SaC! page 5 of tho booklet "InotruotJons for InherItonce TalC Return for (l Ruldant Decedent" (REV~lSOI) for an explanatIon of adMinistratIvely correctable errors. 11 any tax due Is paId within three (3) colendar lonths after tha deoedent's death, a fIve peroent (5%) discount of the tex patd Is olLowed. PENAI.TVI The 15% tax alllnelty non-particlpfttlon penalty ls co.puted on the total of the tax and lntarest assessed, and not paid before January 16, 1996, the f.!rllt day lifter' thfl end cf tho tax allnesty period. This non-participation ponalty Is appealable In the sa.e .anner ilInd In the tho galle tI.o per Icd as yOU would appeal thll tax and Interest that has been a..eued as Jndicated en thls noUoa, ] NTEREST l Inter...t Is Chat'gad begJnnlng with first day of dollnquency, or nine (9) lIonths find olle (1) day fro. the date of death, to th~ date of phYMent. Taxes which bscallo delinquent bOforQ Jenuary 1, 1982 baar Interest at the rate of sb 16%) percent pel' annul colcuhterl nt a doily rsto of .000!64. All taxes which becafla del1nquent on and after Janul!lry 1, 198Z wll! beer lnterest at ft rat... whJeh will vary fro," CftlendAr Year to oalendar year wlth that rate announced by ths PA Depart.ent of RevenuG. lhll app!Joobltt interest rates for 1982 through 1999 Iral Y.!!! Interut Rttte Dally Interest FllOtor t!!r IntGrest B!!! Oelly Inte'.Gst faotor 1982 20% ,0001>48 1988"1991 11% .000301 1983 16): ,00D438 199Z 9i:' ,000247 1984 11% .000301 i993.tqq4 7% .000192 1985 13% ,000356 jl)9fdf198 9'- .000247 1986 10% ,000214 1999 n .000192. 1987 9% ,000247 ~~lnt.re.t 1, oaloulated as folioWSI INTEREST e SALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice J"ued aft.r the t.x beoGles del\nqulnt will r8fleot an Intor..t calculAtion to fJft.un (16) da~. tMYond the d.te of the ......lIent. If plIYMllnt h lade e.fter the! interost coaputat1on datil ShOWh on the NotloR, .ddJtJonal intere.t Ilust be c~loul.ted. STATUS REPORT UNDER RULE 6.12 Name of Decedent: l PrvJ A--N I) A Date of Deat,hl 7 7_2-L)u Will No. 2.1 ~ C)v' 01\'34 S. (Y\. I 1. L c:. R.._ AdmIn. No. 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. ~~:te whet~~:~inistration of the estate is complete I 2. If the answer is No, state when the personal representative reasonably believes that the adminlstration will be complete: Ie.) /I/7l' I ' 3. If the answer to No. 1 is Yes, state the following I 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 account~ may be filed with the Csrk of the Orphans' Court alld may .bell,~( ached to. this report. C J K." I( A () / ,1, ~.---- Datel_~17( 1 \-. / /. rdl' Signat.ure H /tf_DI_D 6, I F(I,\flN l/L. LCQ Name (Please type or print) 35 r:;. 1t!(lH ~r. C.Ai<.L.ISLr::: Address \Jd 1.11 IlunD '1-'\') , '; I.. PA. 17013. "l' /' :n gl\\/ \J6, Cl . [~u (17) JI-j 3- 101-/CfO Te l. No. ~q 'u JI1\:1 CapacitYl _____Personal Representative ~_Counsel for personal representative \.' (MAHlrmf/l\M3)