HomeMy WebLinkAbout97-00014
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Ill."'. 1500 EX t(l-9otl
rOR DAT[$ 01' DEATH AFTEn 1213 1/91 CHECK HEilE
IF A ';f'OU~;Al [I
J:fL't.l.J1D'..illili.O.LI IS CLAIMEO ---L-___~
FILE NUMBER
c P
o 0 NAME
R N
~ ~ Ro er B. Irwin, Es uire
S N TELEPHONE NUMBER
.. T 717-249-2353
1, Real Estate (Schedule A) 1
2, Stocks and Bonds (Schedule BI (2)
3. Closely Held Stock/Partnership Interest (Schedule CI (3)
4, Mortgages and Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (Sch, E) (5)
6. Jointly Owned Property (Schedule F) (6)
7, Translers (Schedule G) (Schedulel) (7)
e, Total Gross Assets (total Lines 1 -71
9. Funeral Expenses, Administrative Costs, Miscellaneous
E'penees (Schedule HI
10, Debts, Mortgage Liabilities, Liens (Schedule II
11, Total Deductions (tolalllnes 9 & 101
12, Net Value of Estate (line B minus Line 111
13. Chariteble and Governmental aequests (Sohedule JI
14, Net Value Subject to Ta, (Line 12 minus Line 13)
15, Spousal Transfe.. (for dates of death after 6-30..94)
See Instructions for AppliCable Percentage on page 2.
(Include values from Schedule K or Schedule M,)
16, Amount of Line 141"able at 6% rate
(Include values from Schedule K or Schedule M)
17. Amount of Line 14ta,able at 15% rate
IInclude values Irom Schedule K or Schedule M,I
1e. Prlnclpalta, due (Add ta, Irom line 15, 16 and 17,)
19. Creditc;/Sp Poveny Prior Payments Discount Interest
0.00+_ J.,370.00 + 72.11 0.00
20, If Line 191s greater than Line 18, enter the dillerence on Line 20 This Is the OVERPAYMENT.
m 0 ~k he,e If you are ,equelUng a retund of your overpayment,1
21. If tine 181s greater than Line 19, enter tho dillerence on Line 21. This Is the TAX DUE.
A. Enter the Interest on the balance due an Une 21A.
8, Enter the tolal of Line 21 and 21A on Line 218, This Is tho BALANCE DUE,
Make ChIck Pa able to: Re lIte, 01 WillI, A ent
~ ~ BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH ~ ..
Onder penllUea o~Tdl'lclllre thai I have el(amlnlld Ihls rotum, InCluding acc'ompanylng schedulu and statements. and to the best 01 my knowledge ana belief, Ills true,
corroct and cumple'le, 1 docllre thai alllell eslate has been lepolted Athus ma/kel value. Declaration 01 plaparer other till," the pet9onal/epres8ntatlvell blled on .Ulnlo/mlllon 01
which preparer has Iny knowledne.
CAB
~n
C R C
K 0 K
p S
D
E
C
E
D
E
N
T
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS COUNTY CODE
DECEDENT'S NAME {LAST, FIRST,AND MIDDLE l~jITlAl) DEC[DEN'f'S COMPLnE ADDRESS
~D1e.!:..-_ ___ Ethel___. I., 230 Wost Ridge Stroet
SQCIALSECURITYNUMBER DATEOFDEATH OATEOFBIRTH Curllslo1 PA 17013
290-24-9994 10/0/,/1996 11/lI./1909
COM~~~X/;,fuT\lrOF P.!\t'JjM&~ANIA
HAARI S WOht~2~9' 28.060'
County
Cumberland
fiOCIAL SECURITY NUMBER
(IF APPLlCABLE)SUAVIVINQ SPOUSE'S NAME (LAST.FIAsr AND MIDDLE INITIAL)
Mi lier L..!!.:...Franklin
X 1. Original Return
4. limited Estate
~S~PPlemental Return
D 4.. Future Interest Compromise
(lor dates 01 death alter 12-12-82)
rn 5. Decedont Died Testate 07. Decedonl Maintained a LIving Trust
(Mach co 01 Will) (Attach. copy 01 Trust)
AI.l CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
o 5.
o 8,
21-97
(,( I' I
YEAR
NUMBER
AMOUNT RECEIVED (SEE INSTRUCTIONS)
0.00
Remainder Return
(for date, of death prior to 12- 13-82)
Federal Estate Tax Return Requlrod
Tolal Number of Safe Deposit Boxes
COMPLETE MAILING ADDRESS
IRWIN, McKNIGHT & HUGHES
60 West Pomfret Street
Carlisle PA 17013
None
None
None
None
None
31,317.70
None
SON RESPONSIBLE fOR FILING RETURN Eli zobeth A. Yaunt
6 T~lT_nl?!".I~ge_ .Lone_ _ _.. _ _ _ _. u _...... _. _. _ _... _. _ _ _ _..
Carli.le, PA 17013
N REPRESENTATIVE IRW IN, McKNIGHT & HUGHES
60 Wost Pomfret StrooL
cari"J"i~-,-p^-17()] 3
R
E
C
A
P
I
T
U
L
A
T
o
N
(9)
7,280.00
(10)
None
(15)
0.00 X
(16)
24,037.70 X .06:
T
A
X
C
o
M
e
I
T
o
N
(17)
0.00 X ,15:
SIQN"rURF. OF P
I .
C11'
.'
COPVflgt)I(Ci \991101
,
')
(tk
soll...ldI(! mlly r.rSY!llom:l. Illc
(e)
31,317.70
(11)
(12)
(13)
(14)
7,280.00
24 ,037.70
None
24 ,037.70
:
0.00
1,442.26
0.00
(le)
1,442.26
(19)
(20)
1 ,442.11
0.00
(21)
(21A)
( 218)
0.16
0,00
0,16
OA
Fn,
REV. 1509EX t (12-88)
COM~N'm1\m4lt,qFtKI~Fil'ANIA
ESTATE OF
Ethel L. Mi ller
SSII 290 - 2/,.9994
SCHEDULE F
JOINTLY-OWNED PROPERTY
10/04/l9~.-
FILE NUMBER
21-97
Joint tenlnl(.):
NAME
~ff: Franklin Miller
ADDRESS
230 West Ridge Street
Carlisle, PA 17013
RELATIONSHIP TO DECEDENT__
spouse
B,
Elizabeth A. Yount
6 Turnbridge Lane
Carlisle, PA 17013
daughter
C,
Jolntly-ownld property:
-
ITEM LETTER DATE TOTAL VALUE DECD'S DOLLAR VALUE OF
FOR MADE DESCRIPTION OF PROPERTY
NUMBER JOINT OF ASSET oJ. INT, ECEDENTINTERES
TENANT JOINT
1 A/B 12/1994 Cornerstone Federal Credit 16,008.55 33.33% 5,336.1
Union, certificate #5235-10
2 A/B 12/1994 Cornerstone Federal. Credit 42,021. 05 33.33% 14,007,0
Union, certificate #5235-1l.
3 A/B 06/1979 Farmers Trust Company, 2,189.60 33.33% 729.8
checking acct. #564370
4 A/B 12/1982 Farmers Trust Company, 13,706.07 33.33% 4,568.6
checking account #352942
5 A/B 08/1991 Farmers Trust Company, 10,026.41 33,33% 3,342.1
certificate of deposit
1197666
6 A/B 04/1991 Farmers Trust Company, 10,001./,1 33.33% 3,333.8
certificate of deposit
11124431
TOTAL (Also onto, on IIno 6, RocapllUlallonJ ~ 31.317,7
T
8
2
7
9
4
o
o
01 more space Is needed, Insert &ddiUon~1 sheets of same slz&,)
Copyright (t) 199.. form ,oftw.rn only CPSyslnml, Inc,
Form 1600 Schodule F (RAY 1i!-8A)
COM\1Hml\;?!IA\,o/~~j1lYANIA
ESTATE OF
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCEllANEOUS EXPENSES
Pl.... Print or T .
FILE NUMBER
21-97
REV - 1511 EX t (7-S8)
Ethel L.
ITEM
NUMBER
A,
Mi ller
SS' 290-24-9994
10/04/1996
DESCRIPTION
AMOUNT
1
-
Fun.ral Exp.na..,
Hoffman-Roth
Inc.
Funeral Home,
5,765.00
B, Admlnl.tratlv. CoatR'
1. Personal Representative Commissions 0.00
Soolel S.ourhy Numb.r of Personal Repres.ntatlve'
Vear Commissions paid WAIVED
2. A<<orney Fees Irwin, McKnight I;, Hughes 1,500.00
3. Farr,11y Ex.mptlon 0.00
Claimant NONE Relationship
Address 01 Claimant at deoedent's death
Street Address
City State Zip Code
4. Probate Fees 0.00
C. MII..n.n,ouI Exp.n...'
1 Register of Wille, filing 15.00
fee
TOTAL (Also enle, on line 9, Recapitulation)
(If more .pa."1 n..d.d. Inllll additional .h..t. olsom. .Iz..)
CopVllghl ill) 1994 form soHwalb only CI'Sy~ltlrn'. Inc,
. 7 280.00
Form 1500 Schedule H (Rey, H18)
/ f) ,/
"
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAl. TAXES
INttflUIANU [Ill( llllJlSION
DE PI, ?60hOl
IIAFlIllsI\URa, PII l/l;'ti 01101
NOTICE OF INHERITANCE TAK
APPRAISEMENT, AI.I.OWANCE OR 0lSAI.1.0WANCE
Of DEDUCTIONS AND ASSESSMENT or TAK
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
ROGER B IRWIN ESQ
IRWIN ETA!.
60 W POMFRET ST
CARLISLE PA 17013
0r.-21-97
MIL L ER
10-04-96
21 97-0014
CUMBERLAND
101
"
en
r~..t(4'
.-!(,",i::~'('d";;\\\
1"1 ,,,',1 "<:;'b\.
'''1!j',;~" ~. .'ioI.,.r~
It ~ - I ~.J (I If P lC I. ~J J
E T HEt.
L
[::~~:~]~uiC~~~E~~~~~'~J
MAI(E CHECK PAYABLE AND REMIT PAYMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT AL,ONG THIS LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV; isiinif -AFP - (O'i-"9'f!uNc,ficr "6i;- INHEli i fi,NCE"YAX " "A"PPRA"i SEMEN'r-,- -A Ll"6WAt,icE '"(jliu, --.. -- U". -..""
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF MILLER ETHEL L FILE NO. 21 97"001l, ACN 101 DATE 04-21-97
TAK RETURN WAS, (X) ACCEPTED AS FII.ED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Est.t. (Schedul. A)
2, stocks and Bonds (Schedule 8)
3. Closely Held stock/Partnership Interest (Schedule C)
4. Mortgages/Notes ReceiYable (Schedule 0)
S. Cuh/Bank Deposits/Misc. Personal Property (Schedulo E)
6. Jointly Owned Property (Schedule f)
7. Transfers (Schedule G)
8. Totel Assots
APPROVED DEDUCTIONS AND EXEMPTIONS:
9, Funerel Expenses/Adm, Cash/Mise, Expenu5 (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Tot.l Deductions
12. N.t ValuM of Tax R.turn
13, Charitable/Governmental Sequests (Schedule J)
14, Net Velue of Estate Subjeot to hx
If an assessment was issued previously, lines
reflect figures that include the total of ~
ASSESSMENT OF TAX:
IS. Amount of Line 14
16, Amount of Line 14
17. Amount of Line 14
18. Principal Tax Due
TAX CREDITS I
l :~i:'"
NOTEI
at Spousal
taxable at
hxable at
rate
Lineal/Class A rete
Coll.taral/Class 8 rite
RECEIPT
NUMBER
AAi85042--
DISCOUNT (t)
INTEREST/PEN PAID (.)
------72.'IT
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CAI.CUI.ATIDN OF ADDITIONAl. INTEREST,
CHANGED
(I)
12)
(3)
(4 I
(5)
( 6)
17).
,00
.00
.00
.00
,00
31.317,70
,00
(8)
NOTE: To insure proper
oredi t to your' account I
submit the upper portion
of this form with your
ta'..: payment.
31,317.70
7,280 00
24,037,70
,00
24,037,70
14, 15 and/or 16, 17 and 18 will
returns assessed to date.
,00
1,442,26
.00
1,442,26
1,442,11
,1S
,00
.15
If TOTAl. DUE IS I.ESS THAN $I, NO PAYMENT IS REQUIRED,
If TOIAI. DUE IS REfI.ECTED AS A "CREon" ICR), YOU MAY Bf DUE
A REfUND, SEE RIVERSE SIDE Of THIS fORM FOR INSTRUCTIONS, I
(9)
(10).
7,280.00
,00
(11)
(12)
(13)
(14 )
(15)_
(16)
(171
.00
24.037,70
,00
X,OO,
x .06,
X ,15,
(18)
-r-------'--'
I AMOUNT PAID
1, 37 0 "lie
'--'---'--1"-"
TOTAL TAX CREDIT
~i~~N~C~E~!:A:T~~Xp:t=
'-D
i;f,\
u,
I~
RES~AVATIO.h
F1,t.flt.:",of deb).clctnh -till' nU:on Ot bafora DecClftlber 12, I1J8~ h if en'lfutute Int",rut In the estate I. tran.hrr.d
~r'W"..sslon!"tl~ enjo ...~to Chili a (colhtattlll benBflolnrloSl of tho dllcedGnt Mtar the 81/:plratlon of 8n~ utah
lrr. or for yur./ thl ~OI'iWOll1th heroby ljl)(pro.,ly tfUIl'VU tho right to l!lPPf'8lsl and UUlIj'; trana'e,. InherlhnQQ
elt tha lawful Clal. a (Co~18tllr81) rite on anv such futurll 1nt.r..t.
lor
Tax"
PURPOSE or
NOTICE)
To flllfill tho reqult'emonh IJf Section 21{,O of the Inheritance and EntBh Tax Act, Aot 21 of 1995, (12 P,S.
Sect ton 91(,0).
PAYMENTt
Detach the top p(lrtJon of this NaHcs llnd subll;!t with your payment to thu Registor of Wills prlntod on the rever.. ,Jde.'
--"'llke check or llIoney order pa~~1I1. tOI REGISTER OF lULLS, I.GENT
FtEFUIIID (CRl1
A rClfund of I!l tAX credit, Which we! not requutCId on the Tax Return, may be requut/ild by cOrlphting an "Appilcation
for Refund of Pennsy'lvlInh Inherlhnce and Estate Tax" (RF.V~1313), AppllclltJons aro ~vaJlnblfi1 !'It the OHica
of the Reghtfll' of Wills, My of tho 23 Rovonuo District OffIces, or by calling tho spocial 24khour
answorJng nrvlce numbors for forms ordnrlngl In Pannsy\vanla 1~800-36Z~Z050, outsldo Pellnsylval"\la and
within local Ita,'rlsburg aru (717) 787-6094, HlD" (717) 772-2252 (Hellrlng Impalrod Only),
08JECTIONSl
Any party In Intol"ut not '!IlItlsflod with tho appnli!i'Oment, allowanco or disallowance of deductions, or aU99sment
of tax (Jncludlng discount or Intor'out> as shown on this NoUco must objoct within r,h(~y (60) days of rocolpt of
this NotteD bYI
ADMIN
ISTRAllVE
CORRECTIONS1
uwrlthm protut to the PA De/311rtlllont of Rovenue, 8011rd 0' APPllllls, Dept, 281U~I, Hllrrisbur9, PA
--election to hav. the ~8ttDr det8r~lned at audit of the account of the personal roprosontativA,
'.appeal to the Orphans' Court.
17128-J021.
OR
OR
Factual errors dlscoverad on this I!lU8SS1118nt should be addrossed In wr~tlng tal PA Oeparbent of Revenuo,
8uruu of tndlvldual 18X8I, ATTN: Post Asseu",ent Rovlew Unlt, OfilPt. 280601, Harrisburg, PA 171?8'0601
Phone (717) 767-6505, See pllge 5 af the book lot "InstructIons for Inheritance lax Roturn far a ROldd8nt
Oec8dont" (REV~1501) for an e~planlltJon of ad.lnlstrl!ltJvQlYcorre~tabl. .rrors,
OISCOUNTl
If I!lny tbX duo is paid within three (3) calondat' lIlonth$ after the docedent'li death, ft fil... pllrcent (5%) clhcoul'\t of
the tax paId IR alJowed.
PENAL TV:
The 15% tax ~Ilnuty non.partlcJpat1on penalty Is cOllputlld on the total (If the tax and Interast aU8&ud, and not
paid bofore Jl!lnuary 18, 1996, the first dAy lifter the 8nd of the to!lx ~"'nuty porlorl. This ncn-pl!lrtlclpatJon
plInlllb J& IlppuIL'lbh In th8 SlIlIle manner and in the the 8!lllle ti.... period I!lt YO\I ",auld Ilpplfal tho tllX and interelt
that has been assessed al indIcated on thIs notJce.
INTERESTl
Interest is ohllrgod b"gJnnlng with first day of delJnquenoy, or nine (9) manths and one (1) day frolll tho date of
d8ath, to th8 dllt" of paylljent, Tllx8s whiCh becsMe delJnquont before Jllnuar!{ I, 1962 bear Interoltt at U'lf rah of
six (6%) percent prrr annum calculated I!lt a dlllly rl!lt" of ,000164. All tl!lXllli whlah becal!lo dollnquent on and after
January 1, 1982 ~111 bear Interest I!lt a rate whioh will vary frail olllendar yellr to calendar yoar with that rate
announoed by the PA Departmont of Revonuo. The applicable Intorost ratos 'or 1982 through 1997 arOl
'Wr IntArut Rate Dlllly Tntorut ~ t2r Intero!rt RatA DailY Inhrest I'"ctar
1982 20% ,GOOS48 \981 9% ,OOOl47
1983 16% ,OG04S8 19118~1991 11% ,000301
198'1 11% ,OOG301 1992 9% ,000247
1985 13% ,\100156 1993~1994 7% .OOOlf;lZ
1986 10% ,DOa274 1995-1997 9% .00n247
'-lnterut II calculated .. follallul
INTEREST = BALANCE OF TAX UNPAIO X NUHBER OF OAYS DELINQUENT X DAILY INTEREST FACTOR
~'An~ NotIcI luued afta," the tax b.colllu dellnqll8nt will rlf!ect an inter.st cftIClut"t1on to flft.en (1S) davi
boyond thll d"to of tha I!lUeUllont, If paYMent Is IUldo tlltor the Jnhrnt COllputntlon nat. shown ttn the
NotJee, additional Jnter.'t _ult ba calculated.
!I'
,
! )', ,~! :J
00
PAYMENTl
Oetach the top portion 01 this Notice and lublllit with your paYlllent mnde paYAble to the ",'llIe l'Ind ilddrell
printed on the re~orsll Ilda,
If RESIDENT OECtOENT make llhflCk IJr money order pllynble tOI REGISTER OF WILl.S, AGENT,
If NON-RESIDENT OECEDf.NT "'8ke llhack or ,"unev order fltlvabla tOI COMMONWEALTH OF PE:NNSVLVANIA,
HEFUND ICRll ... rahlnd Qf It tal< credIt, which IoHII not 1"et!uasted on the Tax Il.turn. "'IIY be foquostQd by cOlllplatltlg an
.....PPlloatlotl for Rafund of Pann.yl~ftnln Inharlt!ln\;e llnd tslllh TlIl<" (RElJ.1311l, Appllclltlons ore ftwlllabl. 8t
thfl Olflcl of the Regllt.r of Wills, any of th, zl Revelllue District Offloos or (rom the DllPart!llftnt'. Z4'hour
answering nrvlclI number. (or forllll; or.jeu Ingl In Pflnnlvlvafllll 1-600.3,62-20130, Ilutslde Panlllylvanla
and within local Hllrrlsburq lIru (1171 781-ftOQ4, TDO'- 1711l 71l-7.Z52 tHenrlng Imp'lir'd only),
REPlV TOI
Quoltlons regarding errors containad on thi. notlca should ba ~ddre5sRd to~ PA Department of Revanua, Bureau
of IndIvidual foxe!!', ^TTHI Post AsHQSSmont Rllvlow Unit, nClpt, 280601, HllrrlstJurg, flA 11126.0601, phone
(717) 787'6!oOS,
DISCOUNT I
If any tax due Is paid withIn threa (3,) calandar month. ~ft.r the dllcodent's death, ~ five PQroant (S%l dlsoount
of tha tol< paid II allo'lled.
PENAL TV:
Iha IS% tax Imnelty lIon'partlclpatlon IIQnalty Is cOlllputed on the total of tha tl'llC nnd Jnterut lHilUIIlIOd, find 'lot
paId before January 18, 1996, tho (Int dRY altar the end of tho ta~ nmnesty I)orlod,
INTEREST I
Intere.t 11 oharged ba;lnnln; with first day of dellnquenoy, or nino (9) ~onths and ona (1) day fro~ the data of
daath, to the datil of plIYlllent, Tal<ati which beenllut d81lnquent baforo January I, 1981 our InterGflt fit 'the rate of
.\x (6%) peroent per annulll caloulntod lit 1I dally rllto of ,000164, All hlXIlS which baoallle dQllnquetl't on nnd after
Januftry I, 19ft, will bear Intllrest at II rllte which will vory (rolll calendnr yaar to clllendar yallr with that rat.
announclld by the PA Oepartmllnt of R8vonulI, Tha applloable Intarut rates for }CJ8Z through 1997 aral
ya.r
Interest Rate DallY Interest faotor
Venr
Intorost Rata
DlIlIy IntQr'st FlIctor
1982 lO% ,000Sct8 1981 9% ,000,47
1983 16% .000438 1988-1991 11% .000301
1984 1I% ,000301 1991 9% ,000Z47
1985 U% .0003S6 1995'1994 7% ,000192
1986 10% ,0001"14 1995.1991 9% ,000,41
'-Int"r..t I. oalculllt,d .. follows 1
INTEREST . BALANCE or TAK UNPAID K NU"BER or DAYS DELINQUENT X DAILY INTEREST FACTDR
"Any Notlcl luuld nfte.' tile. talC bQCOlll1II delinquent will rofloct nn lnterlllt cl'llculatlon to flft..n (IS) day.
beyond tha dah of the allle..",enL If p''VlIlant I. IIInda aftltr the Interftlt COlllputlltlon dnte shown on the
Notlcl, ac1dltlonnl lnterut ,"ust be clilculatftd.