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HomeMy WebLinkAbout07-12-07 --.J 15056041125 REV-1500 EX (06-05) PA Department of Revenue '* Bureau of Individual Taxes . INHERITANCE TAX RETURN PO BOX 280601 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death OFFICIAL USE ONLY County Code Year 2 0 0 7 File Number 00309 Date of Birth 159181308 o 3 192 007 06011920 Decedent's Last Name Suffix Decedent's First Name S TIT Z E L MAR Y MI M (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 [R] 1. Original Return o 4. Limited Estate [R] o 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death 0 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received o o o o o 8. Total Number of Safe Deposit Boxes 2. Supplemental Return o o 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required G ERA L D K M 0 R R ISO N E S Q 717 5(~ 2 '-,;0 '" 2:3500 -.J 6 W EST M A INS T R E E T N Firm Name (If Applicable) First line of address I~; -;:J Second line of address "..u ,'j --j N gJ' P 0 BOX 2.3 2 City or Post Office State ZIP Code DATE FILED NEW B L 0 0 M FIE L D P A 17068 Correspondent's e-mail address: Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal represent' based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE X X 07/10/2007 ADDRESS New PA 17068 PA 17013 DATE 07/10/2007 PO Box 232 New Bloomfield PLEASE USE ORIGINAL FORM ONLY PA 17068 Side 1 L 15056fl41125 15056041125 -.Jcb ---I 15056042126 REV-1500 EX Decedent's Social Security Number Decedent's Name MAR Y M. S TIT Z EL RECAPITULATION 159181308 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. 6. Jointly Owned Property (Schedule F) 0 Separate Billing Requested . . . . . .. 6. 7. Inter-Vivos Transfers & Miscellaneous N,2!l;Probate Property (Schedule G) U Separate Billing Requested. . . . . .. 7. 3659967 8. Total Gross Assets (total Lines 1-7) 8. 3 6 5 9 9 6 7 .......................... . 9. Funeral Expenses & Administrative Costs (Schedule H) 9. 1 2 8 5 6 6 1 ............... . 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . . . . . . . . . . . 10. 1 6 9 5 2 1 11. Total Deductions (total Lines 9 & 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 1 4 5 5 1 8 2 12. Net Value of Estate (Line 8 minus Line 11) 12. 2 2 0 4 7 8 5 . . . . . . . . . . . . . . . . . . . . . . . . . 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . 14. 2 2 0 4 7 8 5 TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate. or transfers under Sec. 9116 (a)(1.2) X.O _ 1 2 1 2 6 3 2 15. 0 0 0 16. Amount of Line 14 taxable at lineal rate X .0 0 0 0 16. 0 0 0 17. Amount of Line 14 taxable 9 9 2 1 5 3 at sibling rate X .12 17. 1 1 9 0 5 8 18. Amount of Line 14 taxable 1 0 0 0 0 0 at collateral rate X .15 18. 1 5 0 0 0 19. Tax Due 19. 1 3 4 0 5 8 .............. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT o Side 2 L 15056042126 15056042126 ....J , REV-1500 EX Page 3 ,Decedent's Complete Address: DECEDENrs NAME MARY M. STITZEL STREET ADDRESS APT. 507 File Number 00309 335 WESLEY DRIVE CITY MECHANICSBURG I STATE PA I ZIP Tax Payments and Credits: 1. Tax Due (Page 2 Une 19) 2, CreditslPayments A, Spousal Poverty Credit 8, Prior Payments C, Discount (1) 1.340,5~ Total Credits (A + 8 + C) (2) o.oe 3. InteresUPenalty if applicable 0, Interest E. Penalty . TotallnteresUPenalty ( 0 + E) (3) 4, If Line 2 is greater than Line 1 + Line 3, enter the difference, This is the OVERPAYMENT. Fill In oval on Page 2, Line 20 to request a refund. (4) o.oe 5, If Line 1 + Line 3 is greater than Line 2, enter the difference, This is the TAX DUE. (5) o.oe 1.340.5~ A, Enter the interest on the tax due, 8, Enter the total of Line 5 + 5A This is the BALANCE DUE. (5A) (58) 1.340.5~ . 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; ...................................................................... 0 IRI b, retain the right to designate who shall use the property transferred or its income; ............................... 0 IRI c, retain a reversionary interest; or ................................................................................................ 0 IRI d, receive the promise for life of either payments, benefits or care? ....................................................... 0 IRI 2, If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... 0 IRI 3. Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death? ......... 0 IRI 4, Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .................................................................................................. 0 IRI 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, ~9116 (a) (1.1) (ill, 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. ~9116 (a) (1.1) (iill. The statute does 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, ~9116(a)(1.211. The tax rate imposed on the net value of transfers to 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. ~9116(1.2) [72 P,S, ~9116(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. ~9116(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.1508 EX + (6-98) * SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF MARY M. STITZEL FILE NUMBER 00309 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jolntly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. DESCRIPTION VALUE AT DATE OF DEATH CASH ON DECElJENT'S PERSON 91.0C ROWE'S AUCTION SERVICE - SALE OF ALL PERSONAL PROPERTY 3,064.0C PNC BANK - CD #00382141 (SEE ATTACHED) 15,785.8€ I?NC BANK - CD #00382131 (SEE ATTACHED) 3,221.6t PNC BANK - SAVINGS ACCOUNT #00382121 (SEE ATTACHED) 3,839.9~ PNC BANK - CHECKING ACCOUNT #00382111 (SEE ATTACHED) 1,339.1~ ERIE INSURANCE COMPANY - REFUNDS 247.0C BETHANY TOWERS - REFUND 37.1i 26 SHARES PRUDENTIAL FINANCIAL - REDEMPTION VALUE (SEE ATTACHED) 2,370.8~ PNC - IRA PROCEEDS 6,603.0~ TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed. insert additional sheets of the same size) 36 599.6; REV.1511 EX+(12-99) . SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF MARY M. STITZEL FILE NUMBER 00309 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. NICKEL FUNERAL HOME 6,944.2.:1 i B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) ELLSWORTH L. STITZEL 1,830.0C Social Security Number(s)/EIN Number of Personal Representative(s) 172-32-1763 Street Address 227 PATIO COURT City NEW BLOOMFIELD State PA Zip 17068 Year(s) Commission Paid: 2007 2. Attorney Fees GERALD K. MORRISON, ESQUIRE 1,830.0C 3. Family Exemption: (If decedenfs address is not the same as c1aimanfs, attach explanation) Claimant Street Address City State Zip Relationship of Claimant 10 Decedent 4. Probate Fees CUMBERLAND COUNTY REGISTER OF WILLS 145.0C 5. Accountanfs Fees 6. Tax Retum Prepare~s Fees 7. PERSONAL REPRESENTATIVE: DALE F. STITZEL, SSN: 174-20-6283 1,830.0C 118 AMY DRIVE, CARLISLE, PA 17013 8. THE SENTINEL - ESTATE ADVERTISING 202.3i 9. CUMBERLAND LAW JOURNAL - ESTATE ADVERTISING 75.0C TOTAL (Also enter on line 9, Recapitulation) $ 12,856.61 (If more space is needed, insert additional sheets of the same size) , REV.1512 EX + (12.03) *" SCHEDULE. DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF MARY M. STITZEL FILE NUMBER 00309 Report debtllncurred by the decedent prior to death which remained unpaid as of the date of death, Including un reimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. ROWE'S AUCTION SERVICE - SALE COSTS 672.4C 2. MESSIAH LUTHERAN CHURCH - FUNERAL LUNCH 100.0C 3. WE IS PHARMACY - PRESCRIPTIONS 24.3~ 4. VERIZON - TELEPHONE ACCOUNT 45.4~ 5. ERIE INSURANCE - AUTO INSURANCE PREMIUM 14.0C 6. RICE MEMORIAL WORKS - GRAVESTONE & LETTERING 839.0C TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 1,695.21 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS pndude OU~ht s~usal distributions, and transfers under Sec. 9116(a (1.)] 1. RAYMOND SCHOTT Collateral 1,000.OC 325 WESLEY DRIVE, APT. 3124 MECHANICSBURG, PA 17055 2. AL T A C. STITZEL Sibling 335 WESLEY DRIVE, APT. 620 7.5 PERCENT MECHANICSBURG, PA 17055 3. CLARK R. STITZEL Sibling PO BOX 106 7.5 PERCENT NEYV BUFFALO, PA 17069 4. ELLSWORTH L. STITZEL Sibling 227 PATIO COURT 15 PERCENT NEW BLOOMFIELD, PA 17068 5. DALE F. STITZEL Sibling 118 AMY DRIVE 15 PERCENT CARLISLE, PA 17013 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 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. AMERICAN CANCER SOCIETY PO BOX 897 HERSHEY, PA 17033-0897 2. THE PERRY HISTORIANS RD2 NEWPORT, PA 17074 3. THE SALVATION ARMY 20 EAST POMFRET STREET CARLISLE, PA 17013 TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-l500 COVER SHEET $ .eEV'''''~'* COMMONWEAl. TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF MARY M. STITZEL SCHEDULE J BENEFICIARIES FILE NUMBER 00309 (If more space is needed, insert additional sheets of the same size) ) , LAST WILL AND TESTAMENT OF O~', -) MARY M. STITZEL "'. ) , -) I, MARY M. STITZEL, of335 Wesley Drive, Apt. 507, Mechanicsburg, Cumb~iIand County, Pennsylvania, being of sound and disposing mind, memory and understanding \D do hereby make publish and declare this my Last Will and Testament, hereby expressly ~evoking all other writings in nature testamentary by me at any time heretofore made. FIRST: I direct that all my debts and funeral expenses be paid as soon after my decease as may be practicable. SECOND: I direct that inheritance tax on property disposed of herein shall be paid from my residuary estate. THIRD: I hereby give and bequeath the sum of ONE THOUSAND DOLLARS ($1,000.00) to my friend, Raymond Schott of Bethany Village, Mechanicsburg, Pennsylvania. FOURTH: I hereby give, bequeath and devise all the rest and residue of my estate and property, real, personal and mixed, of whatsoever nature and wheresoever situated of which I may own at the time of my death, or to which I may be entitled or of which I may have the right to dispose at the time of my death, as follows: ~~%~ M M. STITZEL Page one of two 1. TWENTY-FIVE PERCENT (25%) to the American Cancer Society, Pennsylvania Division, c/o Vicki Haake, P. O. Box 897, Hershey, PAl 7033-0897 2. TEN PERCENT (10%) to Perry Historians 3. TEN PERCENT (10%) to Salvation Army 4. TEN PERCENT (10%) to Bethesda Mission 5. THIRTY PERCENT (30%) to be divided equally between my two brothers, Ellsworth L.Stitzel and Dale F. Stitzel . 6. FIFTEEN PERCENT (15%) to be divided equally between my sister, Alta C. Stitzel and my brother, Clark R. Stitzel. FIFTH: I hereby appoint my two brothers, Ellsworth L. Stitzel and Dale F. Stitzel, as Executors of,this, my Last Will and Testament. I further direct that they shall not be required to give bond or other security in any jurisdiction wherein proceedings may be held in connection with my estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 22nd day of July, 2005. X:~9J?~SEAL) MAR . STITZEL Page two of two *' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE BUREAU OF FINANCIAL OPERATIONS DIVISION OF THIRD PARTY LIABILITY ESTATE RECOVERY PROGRAM PO BOX 8486 HARRISBURG. PA 17105-8486 April 17, 2007 GERALD K MORRISON ESQUIRE CENTER SQUARE PO BOX 232 NEW BLOOMFIELD PA 17068 Re: MARY M STITZEL SSN: 159-18-1308 Dear Attorney Morrison: Pursuant to your letter dated April 06, 2007, the Department of Public Welfare (DPW), Estate Recovery Program, has reviewed the information you provided regarding the above-referenced individual. It has been determined that this individual did not receive any type of assistance during the questioned period. Therefor~, according to the information you provided, the Department's Estate Recovery Program will not seek any recovery from this estate. If your client applied for Medical Assistance and had an application and/or hearing pending at the time of death, please advise us and provide any additional information that may affect a recovery by our Department. If you have any questions, please feel free to contact me. Sincerely, ~9-rND~~ Carole A. Procope Recovery Section Manager (717)772-6604 {~'~'1 ~",,"',~~,f._~-~ -~--------~r ,Yj-': .; .-l_;~,~ :;;~. _ ~';. '. ~y M STITZEL ..; ... . 335WE$I..EYDR AP"11. ' , M~CH~NlcSB(jRG P AI 1055-3565 ''''1'1 1...11I'1111111111 ~ .11I1,1~~III'IIIIIIItIlIlI'IIIIII'III.11I1111 .~' , ;'~' .,{ , .; Holder Account Number - II C 0003199053, IND I_II SSNIT1N Certified Symbol Yeti PRU OOICS0093.DOMEQSBLUEBG,CIS.64 159.. 21.IIOOOO8J)K~1OO8OIi >~>~');~ ~ ,,' . ,;~ntNun1b6r'" '''~~'lbni5.' ;:~sl=ederalID No. OMB No. Stocks. Bonds, etc. ($) 2,383.93 Gross Proceeds I Reported to IRS Yes PRUDENTIAL FINANCIAL INC . Transaction Sale - COl .i.t.e'., Paye(sDetails COMPUTERSHARE SHAREHOLDER SERVICES INc , P.O. sOx 43010 I PROVIDENCE RI i II I FEDERAL N:OME 7 lAX wirriiiELtf tii ~ 0.00 -- Nclrne of Issuer ,NOTE: Computershare wi r8Pori the lIllOUnt in Box 210 the IRS. The dillerence between the gross proceeds amount in Box 2 and the net proceeds you received replllS8fIts any fees, charges, or withholding taxes you may have paid. Form 1099-8 (Keep for your records) Summary Trade Date . . . '1 Shares/Units I Price Per I Gross Amount I Transaction Descnptlon Sold Share/Unit ($) , of Sales ($) I Deduction I Amount ($) I Deduction I Type Net Amount of Sale ($) 05 Apr 2007 Sale 26.o00ooo 91.689612 2,383.93 13.08 Transaction Fee 2,370.85 Computershare Trust Company, NA., as agent, upon written request, will provide the name of the executing broker dealer associated with the transaction(s), and within a reasonable amount of lime will disclose the source and amount of compensation received from third parties in connection with the Iransaction(s), if any. . 71UTX PRU + 001CD70008 OOHX2E II -';':'~'. . 001~j! ,,~',~~:; , Cashier's Check o PNCBAN< PNC Bank, NatioIlaJ Association Pay 10 the Order of MARY M STITZEL One Thousand Three Hundred Thirty-nine Dollars And Fifteen Cents Non.-Negotiable Customer Copy 5004893689 RerTllttef Cashier's Check o PNCBAN< PNC Bank, National Association Pay 10 the Order of EST A TE OF MARY M STITZEL Fifteen Thousand Seven Hundred Eiahty-fiye Dollars And Eiahty-six Cents Non-Negotiable Customer Copy 3200113771 Remitter Cashier's Check o PNCBAN< PNC Bank, National Association Pay to the Order of ESTATE OF MARY M STITZEL Three Thousand Two Hundred Twenty-one Dollars And Sixty-nine Cents Non-Negotiable Customer Copy 300011:J065 Remine, Cashier's Check o PNCBAN< PNC Bank, National Association ~ q on .., ~ Pay 10 the Order of EST ATE OF MARY M STITZEL i '" g T~e Thousand EiQht Hundred Thirty-nine Dollars And Ninety-two Cents Non-Negotiable Customer Copy ~004413948 Rammer : No; 00382111' . ,t">., c~( :.<'Jt. . !~~~ -~{ "1';' '1; i~ $ 1,339.15 No. 00382141 Date April 2, 2007 $ 15,785.86 No. 00382131 Date April 2, 2007 $ 3,22] .69 No. 00382121 Date April 2, 2007 $ 3,839.92 .~"