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HomeMy WebLinkAbout07-18-07 --.J 15056041125 REV-1500 EX (06-05) PA Department of Revenue '* ~":~~=~ual Taxes INHERITANCE TAX RETURN Harrisburg, PA 17128-0001 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death OFFICIAL USE ONLY County Code Year 2 1 0 7 File Number o 2 9 8 Date of Birth 207 - 2 2 - 0 4 0323200 7 11141929 Dececlent's Last Name Suffix Decedent's First Name MI POWELL J 0 A N (If Applicable) Enter Surviving Spouse's Infonnation 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 [2g 1 . Original Return o 4. Limited Estate [2g 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 Teleph~ Number ~:::; ....-:. {'::::': 7 1 7 ~?:Rd 4 9 ~ 7.7 ...n '- -.~2B-- c: REGISTER~~hS use ON~ . ? j I 1 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received 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 S USA N J HARTMAN Firm Name (If Applicable) DUN CAN & HARTMAN, P . C . '::;1 C'::J First line of address ......" , , "', .'-) ~'.... 1 IRVINE ROW ";-'-- =~~ Second line of address en <..oJ City or Post Office State ZIP Code DATE FILED CARLISLE P A 17013 Correspondent's e-mail address:susanhartman@planetcable.net Under penalties of pe~ury, I declare that I have examined this retum, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration preparer other than the personal representative is based on all infonnation of which preparer has any knowledge. SIGNATURE SQN Rl~ONS L FOR FILlN URN OAT /' /:!' .~ ..... {.;! ~ ADORES 415 RUN ROAD CARLISLE PA 17013 OF PREPARER OTHER T C_ " DDRE~~ ." (' / .Yl.-t.. >-t:..w....e..: " DATE .' ,- /C:; . <:::? '7 8... /7013 PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056041125 15056041125 -.J C1J --.J 15056042126 REV-1500 EX Decedent's Social Security Number Decedenrs Name: JOAN POWELL RECAPITULATION 207 - 2 2 - 0 4 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 Non-Probate Property (Schedule G) 0 Separate Billing Requested. . . . . .. 7. 8368.26 8. Total Gross Assets (total Lines 1-7) 8. 8 3 6 8 . 2 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Funeral Expenses & Administrative Costs (Schedule H) 9. 7 0 9. 0 0 . . . . . . . . . . . . . . . . 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . . . . . . . . . . . 10. 4 2 4 8. 5 0 11. Total Deductions (total Lines 9 & 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 4 9 5 7 . 5 0 12. Net Value of Estate (Line 8 minus Line 11) 12. 3 4 1 O. 7 6 ........................ . 13. Charitable and Govemmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) .................. 1~ 14. Net Value Subject to Tax (Line 12 minus Line 13) . . . . .. . . . . . . . .. . .. 14. 3410.76 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 _ o . 0 0 15. o . 0 0 16. Amount of Line 14 taxable 3 4 1 o . 7 6 5 at lineal rate X .O~ 16. 1 3 . 4 8 17. Amount of Line 14 taxable o . 0 0 o . 0 0 at sibling rate X. 12 17. 18. Amount of Line 14 taxable o . 0 0 o . 0 0 at collateral rate X .15 18. 19. Tax Due . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 1 5 3. 4 8 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT o Side 2 L 15056042126 15056042126 --I REV-1508 EX + (6-98) . SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF JOAN POWELL FILE NUMBER 21 07 0298 Indude the proceeds of litigation and the date the proceeds were received by the estate. AU property jointty.owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION M& T BANK ACCOUNT # 000002679015574 VALUE AT DATE OF DEATH 8,157.89 2. CAPITAL BLUE CROSS REFUND CHECK # 30013443 136.40 3. CLAREMONT NURSING & REHABILITATION CENTER REFUND CHECK# 38404 73.97 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 8 368.26 REV-1511 EX + (12-99) . SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF JOAN POWELL FILE NUMBER 21 07 0298 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. AttomeyFees DUNCAN & HARTMAN, PC 600.00 3. Family Exemption: (If decedenfs address is not the same as claimanfs, attach explanation) Claimant Street Address City Stale Zip Relationship of Claimant to Decedent 4. Probate Fees CUMBERLAND COUNTY REGISTER OF WILLS 94.00 5. Accountanfs Fees 6. Tax Return Preparer's Fees 7. REGISTER OF WILLS FILING FEE 15.00 TOTAL (Also enter on line 9, Recapitulation) $ 709.00 (If more space is needed, insert additional sheets of the same size) REV-1512 ~ + (12-03) *' SCHEDULE. DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF JOAN POWELL FILE NUMBER 21 07 0298 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION 1. CLAREMONT NURSING AND REHABILITATION CENTER VALUE AT DATE OF DEATH 4,248.50 TOTAL (Also enteron line 10, Recapitulation) $ (If more space is needed. insert additional sheets of the same size) 4248.50 ,"'-"" "': '* SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF JOAN POWELL NUMBER I. FILE NUMBER 21 07 0298 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not ListTrustee(s) OF ESTATE NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS Dndude outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. STEVEN POWELL 415 RUN ROAD CARLISLE, PA 17013 JAMES POWELL 24 WEST COOVER STREET MECHANICSBURG, PA 17055 ROBERT POWELL 6491 UNION DEPOSIT ROAD HARRISBURG, PA 17111-4804 DAVID POWELL 13 N. BALTIMORE AVE., APT. 3 MT. HOLLY SPGS, PA 17065 Lineal 25 % SHARE 25% SHARE 25 % SHARE 25% SHARE 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 Lineal 2. Lineal 3. Lineal 4. 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) ~ LAST WILL AND TESTAMENT OF JOAN POWELL I, JOAN POWELL, of the Township of Hampden, County of Cumberland and State of Pennsylvania, declare this to be my last will and revoke any wil~ previously made by me. ITEM I. I bequeath my automobiles, household and personal effects and other tangible personalty of like nature (not including cash or securities) to such of my children as are living on the thirty-first day following my death to be divided among them by my executor with due regard for their personal preferences in as nearly equal shares as practical. Any such article allotted to a minor may as my executor thinks advisable, either be delivered to the minor or be sold and the proceeds paid to the guardian as property distributable to the minor as herein- after provided in ITEM III hereof. ITEM II. I devise and bequeath the residue of my estate of every nature and wherever situate, including property over which I shall have a power of appointment in equal shares to such of my children, STEVEN POWELL, JAMES POWELL, ROBERT POWELL and DAVID POWELL, as survive me by thirty days. Should any of my above named children predecease me or die on or before the thirtieth day following my death, I devise and bequeath the share of such child to his or her issue per stirpes living on the thirty-first day following my death; and should any such child leave no such issue living on the thirty-first day following my rJoc+1--I T rJO"fT; (""'10. n'Y"'l~ 1--.,.........."...........+1.-. +'h...... ....'J..............._ ......-P .......,.....1--. ~'h~ 1....:J +...... "VYt"TT" ..; ..........,.,...... LAW OFFICES STONE II< SAJER 310 BRIDGE STREET EW CUMeERLAND, PA. 17070 any property which passes either under this will or otherwise to a minor and with respect to which I am authorized to appoint a guardian and have not otherwise specifically done so, provided that this appointment of a guardian shall not supersede the right of any fiduciary in its discretion to distribute a share where possible to the minor or to another for the minor's benefit. Such guardian shall have the power to use principal as well as income from time to time for the minor's support and education (including college education, both graduate and undergraduate) without regard to his or her parent's ability to provide for such support and education, or to make payment for these purposes, without further responsibility, to the minor or to the minor's parent or to any person taking care of the minor. ITEM IV. I direct that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expense of the administration of my estate. ITEM V. I appoint my son, STEVEN POWELL, executor of this my last will. ITEM VI. I direct that my executor or guardian or his successor shall not be required to give bond for the faithful performance of his duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 12...- day of J U AJlZ , 1974. ~POW~ (SEAL) SIGNED, SEALED, PUBLISHED and DECLARED, by JOAN POWELL, the Testatrix above named, as and for her Last Will and Testament, Page 2 of 3 pages - . and in the presence of us, who, in her presence, at her request witnesses. and in the presence of each other, have hereunto set our names as ~Q. (.j ~ Witness i1.sw.r ~OAJ~/I~. c Address -~ a.. .." \.~ ~Il. \.,n Witness .\.Q'~ Ct_~.~...~. \:; Aadress