HomeMy WebLinkAbout09-18-07 (2)
REV-1500 EX + (6-00)
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COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER
21 -0 7 0 6 2 7
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Mur h Jeannette E
DATE OF DEATH (MM-DD-Year)
SOCIAL SECURITY NUMBER
DATE OF BIRTH (MM-DD-Year)
1 76- 1 0 - 7 989
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
6/18/2007 10/24/1917
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
SOCIAL SECURITY NUMBER
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[Xl 1. Original Return
o 4. Limited Estate
[Xl 6. Decedent Died Testate (Attach copy of Will)
o 9. Litigation Proceeds Received
o 2. Supplemental Return
o 4a. Future Interest Compromise (dale of death after 12-12-82)
o 7. Decedent Maintained a Living Trust (Attach copy oITrusl)
o 10. Spousal Poverty Credit (dale of death between 12-31-91 and 1-1-95)
o 3. Remainder Return (dale of death prior to 12-13-82)
o 5. Federal Estate Tax Return Required
_ 8. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113(A) (Attach Sch 0)
.THIS$ecnoN..MO$l'iBE.COMPJ;:ETeOtAU...CO~~ESPoNPENCEANI)CONFloENTlAUl'AXiNFORMATiONSHO.UUDBE..PIRECTED.'.fo:
NAME COMPLETE MAILING ADDRESS
Forest N M ers 137 Park Place West
FIRM NAME (If Applicable)
Law Office Forest N M ers
TELEPHONE NUMBER
717.532.9046 Shi PA 17257
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1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
(1)
(2)
(3)
(4)
(5)
OFFICIAL USE ONLY
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42,757.86
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(7)
(8)
42,757.86
(9)
(10)
11,168.25
30.00
(11)
(12)
(13)
11,198.25
31,559.61
14. Net Value Subjectto Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
(14)
31 ,559.61
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
0.00 X _(15) 0.00
0.00 X _(16) 0.00
10,519.87 X .12 (17) 1 ,262.38
21,039.74 X .15 (18) 3,155.96
(19) 4,418.34
20. 0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
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ece en s omp.e e ress:
STREET ADDRESS
206 E Surd Street
CITY I STATE I liP
Shippensburg PA 17257
Tax Payments and Credits:
1. Tax Due (Page 1 Une 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
4,418.34
Total Credits (A + B + C)
(2)
0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( 0 + E ) (3)
4. If Une 2 is greater than Une 1 + Une 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
5. If Une 1 + Une 3 is greater than Une 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Une 5 + 5A. This is the BALANCE DUE. (5B)
Make Check to: REGISTER OF WILLS, AGENT
0.00
0.00
4,418.34
4,418.34
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 00
b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 00
c. retain a reversionary interest; or ...................................................................................................... 0 00
d. receive the promise for life of either payments, benefits or care? ............................................................. 0 00
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration?............................................................................................... 0 00
3. Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death? ................. 0 00
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ....................................................................................................... 0 00
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of pe~ury, 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 representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN
~ 'ie~~rt;rRoad
Shippensburg
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE
~ FOre~y~ 137 Park Place West
Shippensburg
DATE
q~Ol
PA 17257
DATE
9 \u-\ ()1
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 3%
[72 P.S. ~9116 (a) (1.1) (il).
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 0% [72 P.S. ~9116 (a) (1.1 1 (ii)).
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 0% [72 P.S. ~9116(a)(1.2)).
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, 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 12% [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.
Law Office of
FOREST N. MYERS
* * *
137 Park Place West
Shippensburg. PA 17257
(717) 532-9046
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** LAST WILL AND TESTAMENT **
I, JEANNETTE E. MURPHY, of Southampton Township, Franklin County, Pennsylvania,
revoke my prior wills and declare this to be my last Will:
FIRST: PAYMENT OF EXPENSES -I direct that the expenses of my last illness and funeral be paid
from my estate as soon as may conveniently be done.
SECO NO: BEQUEST. I give, devise and bequeath all my property, whether real or personal, tangible
or intangible, together with all insurance policies thereon, unto PHYLLIS l. ALBRIGHT, KENNETH C.
GOSHORN and GERALD l. GOSHORN, provided they shall survive me by thirty (30) days, in as nearly
equal shares as possible, per stirpes.
THIRD: RESIDUE OF ESTATE - I give, devise and bequeath all the rest, residue and remainder of
my estate unto PHYLLIS l. ALBRIGHT, KENNETH C. GOSHORN and GERALD l. GOSHORN, provided
he shall survive me by thirty (30) days, in as nearly equal shares as possible, per stirpes.
FOURTH: PROTECTIVE PROVISION . To the greatest extent permitted by law, before actual
payment to a beneficiary, no interest in income or principal shall be (i) assignable to a beneficiary or
(ii) available to anyone having a claim against a beneficiary.
FIFTH: DEATH TAXES. All federal, estate and other death taxes payable on the property forming
my gross estate, whether or not it passes under this will, shall be paid out of the principal of my
probate estate just as if they were my debts, and none of those taxes shall be charged against any
beneficiary. This provision shall not apply to any property over which I have a general power of
appointment for federal estate tax purposes.
SIXTH: MANAGEMENT PROVISIONS . I authorize my Executrix, as follows:
A. Retain/Invest: To retain and to invest in all forms of real estate and personal property, including
common trust funds, mutual funds and money market deposit accounts and certificates of deposit,
regardless of any limitations imposed by law on investments by executors or any principle of law
concerning investment diversification;
B. Compromise: To compromise claims and to abandon any property which, in my Executrix's
opinion, is of little or no value;
C. Borrow: To borrow from and to sell property to others, and to pledge property as security for
repayment of any funds borrowed;
D. Sell/Lease: To sell at public or private sale, to exchange or to lease for any period of time, any
real or personal property and to give options for sales or leases;
E. Capital Changes: To join in any merger, reorganization, voting-trust plan or other concerted action
of security holders, and to delegate discretionary duties with respect thereto;
F. Distribute: To distribute in kind and to allocate specific assets among the beneficiaries (including
any custodian hereunder) in such proportions as my trustee may think best, so long as the total
market value of any beneficiary's share is not affected by such allocation.
These authorities shall extend to all property at any time held by my Executrix or my Trustee and
shall continue in full force until the actual distribution of all such property. All powers, authorities
and discretion granted by this will shall be in addition to those granted by law and shall be exercisable
without court authorization.
SEVENTH: EXECUTOR - I appoint my sister, PHYLLIS l. ALBRIGHT, Executrix of my Will. In the
event of the death, resignation, renunciation or inability of Phyllis L. Albright to act as Executrix, I
appoint KENNETH C. GOSHORN, Executor of this, my Will. Neither my Executrix, nor any successor
shall be required to give bond.
IN WITNESS WHEREOF. I have hereunto set my hand and seal this S-"'day of oc..\b~~ ,
1999.
SEAl)
In our presence, the above-named Testatrix signed this and declared it to be her will, and now, at her
request and in her presence and in the presence of each other, we sign as witnesses:
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COMMONWEALTH OF PENNSYLVANIA
: SS
COUNTY OF FRANKLIN
I, JEANNETTE E. MURPHY, having been duly qualified according to law, acknowledge that
I signed the foregoing instrument as my Will, and that I signed it as my free and voluntary act for the
purposes therein expressed.
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We, JEANNETTE E. MURPHY, the Testatrix in and the undersigned witnesses to the Will,
the attached or foregoing instrument, who have signed the instrument, having been qualified
according to law do depose and say:
(a) that I, the Testatrix, do hereby acknowledge that I signed the instrument as my
Will, that I signed it willingly and as my free and voluntary act for the purposes
therein expressed; and
(bl that we, the witnesses, were present and saw the Testatrix sign and execute
the instrument as her Will, that she signed it willingly and executed it as her free and
voluntary act for the purposes therein expressed; that each of us in the hearing and
sight of the Testatrix signed the Will as witnesses and that to the best of our
knowledge, the Testatrix was at that time eighteen or more years of age, of sound
mind and under no constraint or undue influence.
~
f J~NET~~ E. MUR, Y, atri
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Witness
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Witness
Subscribed, sworn to or affirmed,
and acknowledged before me by the
above-named Testatrix and by the
witnesses whose names appear on
this Sb.. day of oc.~, 1999.
\- +-..J">s---
Notary Public
NOTARIAL SEAL
'~=T N MYERS, NOTARY PUBUC
[,~..- ,: 2'!lPPENSBURG FRANUcournv
,.,1, t,"'d-;;~SION EXPIRES DEC 172001
NOTARIAL SEAL
FOREST N IIYERS, NOTARY PUBLIC
~OnOUGH OF SHIPPENSBURG FRANKUII COUNTY
Ll~ C_OM~!.lSSION EXPIRES DEC 17 2001
REV-1508 EX + (6-98)
'*
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Murphy. Jeannette. E
FILE NUMBER
21 07
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
0627
DESCRIPTION
ITEM
NUMBER
1
Citizens Bank; Ckg 9115
2
Citizens Bank; savings 4794
3
Citizens Bank; time dep #4016
VALUE AT DATE
OF DEATH
16605.21
9620.53
16532.12
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
42757.86
REV-1511 EX+(12-99)
.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Murphy. Jeannette. E
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
21
07
0627
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Lincoln Cemetery, opening grave 650.00
2. Fogelsanger-Bricker Funeral Home Inc; funeral 8,272.00
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. Attomey Fees Law Office Forest N Myers 1,950.00
3. Family Exemption: (If decedenfs address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees Cumberland County Reg of Wills 136.00
5. Accountanfs Fees
6. Tax Retum Prepare~s Fees
7. News-Chronicle, advertising estate 85.25
8. Cumberland Legal Journal, advertising estate 75.00
TOTAL (Also enter on line 9, Recapitulation) $ 11 168.25
(If more space is needed, insert additional sheets of the same size)
REV-1512 EX + (6-98)
.
SCHEDULE.
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Murohv. Jeannette. E
FILE NUMBER
21
07
0627
Include unreimbursed medical expenses.
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
1.
Continuary Care Pharmacy; medical
30.00
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed. insert additional sheets of the same size)
30.00
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE J
BENEFICIARIES
FILE NUMBER
. .. .L. E 21 07 0627
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 [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
1. Albright, Phyllis L Sibling
64 Airport Road One-third (1/3)
Shippensburg PA 17257-
2. Gerald Goshorn Collateral
892 King Street One-third (1/3)
Shippensburg PA 17257
3. Kenneth Goshorn Collateral
6000 Remington Drive One-third (1/3)
Shippensburg PA 17257
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.
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)
LAW OFFICE
I FOREST N. MYERS
137 Park Place West,
Shippensburg,
Pennsylvania 17257
717.532.9046
Fax 717.532.8879
fnmyers@embarqmail.com
September 17, 2007
Register of Wills
Cumberland County Courthouse
One Court House Square
Carlisle PA 17013
Re: MURPHY, Jeanette E
PA REV 1500
PA No. 21-07-0627
Dear Ms Farner:
Enclosed please find the original and two copies of the REV-1500 Inheritance Tax
Return for the above-captioned estate, along with two checks; one for the filing fee
of $15.00 and one for the inheritance tax due.
Please return the file copy, time-stamped, to me in the enclosed self-addressed,
stamped envelope.
Sincerely,
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Forest N. Myers
FNM/ash
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