HomeMy WebLinkAbout06-04-07
-I
15056041147
EX (06-05)
PA Department of Revenue .
Bureau of Individual Taxes . ~
PO BOX.280601 ~
Harrisburg, PA 17128-0601
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
REV-1500
OFFICIAL USE ONLY
County Code Year
INHERITANCE TAX RETURN 21 06
RESIDENT DECEDENT
File Number
0545
Date of Birth
177243738
05212006
05211932
Decedent's Last Name
BOWERS
Suffix
Decedent's First Name
JEANNE
MI
L
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name
Suffix
Spouse's First Name
MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
1. Original Return ~ 2. Supplemental Retum
"
~
3. Remainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
6. Decedent Died Testate
(Attach Copy of Will)
D
D
4a. Future Interest Compromise
(date of death after 12-12-82)
D
I
._1
4. Limited Estate
7 Decedent Maintained a Living Trust
. (Attach Copy of Trust)
8. Total Number of Safe Deposit Boxes
9. Litigation Proceeds Received
10 Spousal Poverty Credit (date of death
. between 12-31-91 and 1-1-95)
D
11. Election to tax under Sec. 9113(A)
(Attach Sch. 0)
~ORRESPONDENT. THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
ame Daytime Telephone Number
DAVID A. FITZSIMONS 7172433341
(. )
Firm Name (If Applicable)
MARTSON LAW OFFICES
REGISTER OF1NII.,LS US'~NL Y ,
First line of address
10 EAST HIGH STREET
Second line of address
.\
c-",
DATE FILED
u:J
City or Post Office
CARLISLE
State
PA
ZIP Code
17013
Correspondent's e-mail address:
David A. Fitzsimons
David A. Fitzsimons
SI
10 East High Street, Carlisle, PA 17013
Side 1
L
15056041147
15056041147
~
...J
15056042148
REV-1500 EX
Decedent's Name: JEAN N E L. BOW E RS
RECAPITULATION
Decedent's Social Security Number
177243738
1. Real Estate (Schedule A)..................................................................................... 1.
2. Stocks and Bonds (Schedule B).......................................................................... 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)......... 3.
4. Mortgages & Notes Receivable (Schedule D)....................................................... 4.
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E).............. 5.
2,466.00
6. Jointly Owned Property (Schedule F) 0 Separate Billing Requested............. 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) 0 Separate Billing Requested............ 7.
8. Total Gross Assets (total Lines 1-7).................................................................. 8.
2,466.00
9. Funeral Expenses & Administrative Costs (Schedule H)...................................... 9.
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)............................... 10.
11. Total Deductions (total Lines 9 & 10)................................................................. 11.
o .00
12. Net Value of Estate (Line 8 minus Line 11).......................................................... 12.
13. Charitable and Governmental Bequests/See 9113 Trusts for which
an election to tax has not been made (Schedule J).............................................. 13.
2,466.00
14. Net Value Subject to Tax(Line 12 minus Line 13).............................................. 14.
TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, of
transfers under Sec. 9116
(a)(1.2) X ~
16. Amount of Line 14 taxable
at lineal rate X .045
17. Amount of Line 14 taxable
at sibling rate X .12
18. Amount of Line 14 taxable
at collateral rate X .15
2,466.00
o .00
15. 0.00
16. 110.97
17. o .00
18. 0.00
19. 110.97
2,466.00
o .00
o .00
19. Tax Due......................................................................................... ......................
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
D
Side 2
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15056042148
15056042148
...J
REV -1500 EX Page 3
Decedent's Complete Address:
DECEDENT'S NAME
JEANNE L. BOWERS
STREET ADDRESS
558 West Penn Street
File Number 21-06-0545
-~
CITY
! STATE
PA
iZIP
Carlisle
17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
(1) 110.97
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits (A + 8 + C)
(2)
Total Interest/Penalty (0 + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is theOVERPAYMENT.
Check box on Page 2 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE.
A. Enter the interest on the tax due.
8. Enter the total of Line 5 + 5A. This is theBALANCE DUE.
(3)
(4)
(5)
(5A)
(58)
110.97
110.97
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred;............................................................................. [ltJ
b. retain the right to designate who shall use the property transferred or its income;................................ x
c. retain a reversionary interest; 0[........................................................................................................... x
d. receive the promise for life of either payments, benefits or care?........................................................... x
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?.............................. ................................................................................... x
3. Did 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 which
contains a beneficiary designation?............................................................................................................... ~ _.~.
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse is three (3) percent [72 P.S. S9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed 'on the net value of transfers to or for the use of the surviving spouse is zero
(0) percent [72 P .S. S9116 (a) (1.1) (ii)]. The statutedoes not exemot a transfer to a surviving spouse from tax, and the statutory requirements
for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a
natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. S9116 (a) (1.2)].
The tax rate imposed on the net value of transfers t6 or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent,
except as noted in 72 P.S. S9116 1.2) [72 P.S. S9116 (a) (1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. S9116 (a) (1.3)]. A
sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
Rev-15G8 EX+ (6-98)
*'
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
BOWERS, JEANNE L.
FILE NUMBER
21-06-0545
ESTATE OF
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property Jolntly-owned with the right of survivorship must be disclosed on schedule F.
ITEM
NUMBER DESCRIPTION
1 US Treasury, refund of 20061040 income taxes, see attached Exhibit
VALUE AT DATE
OF DEATH
2.466.00
TOTAL (Also enter on Line 5, Recapitulation)
2.466.00
(If more space is needed. additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA.1500 Schedule E (Rev. 6-98)
REV.1513 EX+ (9.001
*'
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
NUMBER
BOWERS, JEANNE L.
NAME AND ADDRESS OF
PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal
aistributions and transfers
under Sec. 9116(a)(1.2)]
Jack G. Bowers
113 Garfield Avenue
West Chester, PA 19380
Son
RELATIONSHIP TO
DECEDENT
Do Nolllst Trusteers)
I.
1
2
Jed W. Bowers
609 Shadow Creek Court
Norman, OK 73072
Son
3
Jeri Fitzsimons
734 West Penn Street
Carlisle, PA 17013
Daughter
4
Julie Glavin
2950 Maple Shade Road
Ardmore, PA 19003
Daughter
FILE NUMBER
21-06-0545
SHARE OF ESTATE AMOUNT OF ESTATE
(Words) ($$$)
One-quarter of
estate residue
One-quarter of
estate residue
One-quarter of
estate residue
One-quarter of
estate residue
Total
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
Copyright (c) 2002 form software only The Lackner Group, Inc.
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
Form PA-1500 Schedule J (Rev. 6-98)
0.00
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27609
17013
2K~21-112-~1I523-7
II II
For ,lssistanc.:. ,all:
1-800-829-0922
YOIII' C'allerlD: 668359
:'\ oHce :'\ limber: C'P24
Date: ylay 28. 2007
2-+
2uII72U
C1':
IRS lTSE ONLY
WI
Dt'p:ulml.'nt l,f lht' Tr...asury
Illtl'rnal Rl'WIlIH.' Sen'il'l'
Andlwt'r, :VIA 1155111-1.11125
027609.336800.0112.003 1 AT 0.334 596
1...111'1.1111.....11'11111.11.11"11'111.1.1....1111...1..1.1
Taxl)a~'el' IdelllificaHoll :\ IImbeJ':
177-24-3738
Tax Fonu: 1040
Tax Year: D.:c<:mb.:r 31,2006
JEANNE L BOWERS DECD
DAVID A FITZSIMMONS EXEC
10 E HIGH ST
CARLISLE PA 17013-3015108
We Changed Your Estimated Tax Total- You are Due a Rdtmd
We changed your 2006 Estimated Tax Total reported on your return. Estimated Tax Total may include
Estimated Tax Payments, credit applied from another tax year, or payments received with an extension of
time to file. As a result of these changes, you are due a refund 01'52,466.00 if you owe no other taxes.
You may have expected a different amount or no refund at alL If you think we made a mistake, pkase call
us at the number listed above.
Tax Statcmcnt
Income
Adjusted Gross Income on Return
Taxable Income on Return
544,327.00
S34,627.00
Paymcnts and Credits
Tax Withhcld
Estimated Tax Paymcnts
Other Credits
Other Payments
Total Payments and Credits
S5,088.00-
S2,275.00-
S30.00-
S.OO
S7,393.00-
Tax
Total Tax on Return
S4,927.00
O\'erpayment of Taxes
Less:
S2,466.00
Penally
Inkrcst
Amount Applied to Next Year's Estimated Taxes
Total Subtracted
Amount of Rciimd - If you Owe No Other Taxes
(Any Interest Due You Will Be Added)
S.OO
S,OO
S.OO
S.OO
S2,466.00
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BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 2B0601
HARRISBURG PA 1112B-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
*'
REV-1541 EX AFP (06-05)
DATE 05-07-2007
ESTATE OF BOWERS JEANNE L
DATE OF DEATH 05-21-2006
FILE NUMBER 21 06-0545
COUNTY CUMBERLAND
ACN 101
APPEAL DATE: 07-06-2007
( See reverse side under Objections)
A.ount Re.ittedl I
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 +-
-------------------------------------------------------------------------------------------
REV-1547 EX AFP (03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF BOWERS JEANNE L FILE NO. 21 06-0545 ACN 101 DATE 05-07-2007
DAVID A FITZSIMONS
MARTSON LAW OFFICES
10 E HIGH ST
CARLISLE PA 17013
TAX RETURN WAS: (X) ACCEPTED AS F I LED
) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
(ll
(2)
(3)
(4)
(5)
(6)
(7)
140,000.00
184.169.52
234.684.00
.00
142.338.28
.00
27,957.05
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
(9)
ClO)
46,124.72
822.04
(11)
Cl2)
Cl3)
Cl4)
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
729,148.85
41'>.941'>.71'>
682,202.09
.00
682,202.09
NOTE: If an assess.ent was issued previOUSly, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect figures that include the total of AU. returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate Cl5) .00 X DO .00
16. Amount of Line 14 taxable at Lineal/Class A rate Cl6) 682,202.09 X 045 = 30,699.09
17. Amount of Line 14 at Sibling rate Cl7) .00 X 12 = .00
18. Amount of Line 14 taxable at Collateral/Class B rate Cl8) .00 X 15 = .00
19. Principal Tax Due Cl9)= 30,699.09
TAX CREDTTS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
08-17-2006 CDo07118 1,210.53 23,000.00
02-15-2007 CDo07808 .00 6.488.56
03-08-2007 CDOO7874 .00 33.93
TOTAL TAX CREDIT 30,733.02
BALANCE OF TAX DUE 33.93CR
INTEREST AND PEN. .00
TOTAL DUE 33.93CR
* IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
P/?i /r~ "'?
IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRlIr.TTnN~_)