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HomeMy WebLinkAbout11-19-07 (2) -.J 15056041125 REV-1500 EX (06-05) PA Oeparbnent of Revenue '* ~~n:~~~~:~uaITaxes INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 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 8 0 2 Date of Birth 206320747 08222 007 082 9 1 9 4 1 Decedent's Last Name Suffix Decedent's First Name R 0 S E BONNIE MI H (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 00 1. Original Return D 4. Limited Estate 00 D D 2. Supplemental Return D 4a. Future Interest Compromise (date of death after 12-12-82) D 7. Decedent Maintained a Living Trust (Attach Copy of Trust) D 10. Spousal Poverty Credit (date of death D 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 D D 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) 9. Litigation Proceeds Received 8. Total Number of Safe Deposit Boxes WILLIAM A. DUN CAN DUNCAN & HARTMAN, P C 7 1 7 ~4 9 7~ 8 0 .- = REGISTE~-Q~LLS US~L Y :7V ,:n .'J~ B ~ /-N t~iJ \...f ../ >,~- \.0 '.- ____.;1 J '(1 - . ,.. j C'-') o -0 (--) i r~~ 'jl ~ -':~] .:..- rl"~, "" r:) DATE FILED CO " ! Firm Name (If Applicable) First line of address 1 IRVINE ROW Second line of address City or Post Office State ZIP Code CAR LIS L E P A 17013 Correspondent's e-mail address:billduncan@planetcable.net OATh //-/ '7-0 BOILING SPRINGS ~7 ROAD NEWBURG PLEASE USE ORIGINAL FORM ONLY PA 17240 Side 1 L 15056041125 15056041125 -Ij ---I 15056042126 REV-1500 EX Decedent's Social Security Number Decedent's Name: BONNIE H. ROSE RECAPITULATION 206320747 1. Real estate (Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1. 125098.64 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. O. 0 0 3 3 0 6.9 3 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. 11. Total Deductions (total Lines 9 & 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 128405.57 14061.74 62158.74 7622 0.48 52185.09 8. Total Gross Assets (total Lines 1-7) ................. .......... 8. 9. Funeral Expenses & Administrative Costs (Schedule H) . . . . . . . . . . . . . . .. 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . . . . . . . . . . . 10. 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. 14. Net Value Subject to Tax (Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . 14. 5 2 1 8 5. 0 9 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 Une 14 taxable 5 2 1 8 5 . 0 9 at lineal rate X .012- 16. 2 3 4 8 . 3 3 17. Amount of Line 14 taxable o . 0 0 at sibling rate X .12 17. O. 0 0 18. Amount of Line 14 taxable o . 0 0 at collateral rate X. 15 18. O. 0 0 19. Tax Due . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 2 3 4 8. 3 3 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: File Number 21 07 0802 DECEDENTS NAME BONNIE H. ROSE STREET ADDRESS 27 FAIRFIELD STREET CITY I STATE I ZIP CARLISLE PA 17013 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 2,348.33 117.42 3. Interest/Penalty if applicable D. Interest E. Penalty Total Credits ( A + B + C) (2) 117.42 Total Interest/Penally (D + 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) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 0.00 2,230.91 A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5A) (5B) 2,230.91 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 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. 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. 99116 (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. 99116 (a) (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 zero (0) percent [72 P.S. 99116(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 four and one-half (4.5) percent, except as noted in 72 P.S. 99116(1.2) [72 P.S. 99116(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. 99116(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-1502 EX + (6-98) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER BONNIE H. ROSE 21 07 0802 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is de1ined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is iointlv-owned with riaht of survivorship must be disclosed on Schedule F. SCHEDULE A REAL ESTATE ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH 125,098.64 27 FAIRFIELD STREET CARLISLE, PA 17013 [SEE HUD SHEET ATTACHED] TOTAL (Also enter on line 1, Recapitulation) $ IIf morA "'O:'lf'.A i!:; nAArlArI iMArt :'Irlrlition:'ll ",hAA!.. of \hA "':'ImA "';7A\ 125098.64 REV-1508 EX + (6-98) '* SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF BONNIE H. ROSE FILE NUMBER 21 07 0802 Indude the proceeds of litigation and the date the proceeds were reoeived by the estate. All property joinUy-owned with right of sUlVivorship must be disclosed on Schedule F. ITEM NUMBER 1. 2. 3. 4. 5. 6. 7. 8. DESCRIPTION VALUE AT DATE OF DEATH 1,189.23 M&T BANK ACCOUNT # 1357913 DATE OF DEATH VALUATION [SEE ATTACHED LETTER] MEMBERS FIRST SAVINGS ACCOUNT # 291486-00 DATE OF DEATH VALUATION [SEE ATTACHED LETTER] MEMBERS FIRST MONEY MANAGEMENT ACCOUNT # 291486-11 DATE OF DEATH VALUATION [SEE ATTACHED LETTER] ALLSTATE HOMEOWNERS POLICY REFUND 25.00 414.43 21.30 ALLSTATE AUTO POLICY REFUND 236.60 EMBARQ REFUND 13.49 CITI RESIDENTIAL LENDING REFUND 291.88 FURNISHINGS PERSONAL PROPERTY PER APPRAISAL [SEE APPRAISAL ATTACHED] 1,115.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 3306.93 REV-1511 EX + (12-99) . SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF BONNIE H. ROSE FILE NUMBER 21 07 0802 Debts of decedent must be reported on Schedule I. ITEM NUMBER A. DESCRIPTION AMOUNT 1. 2. 3. FUNERAL EXPENSES: RONAN FUNERAL HOME ORGANIST KATHY'S DELI - FOOD FOR AFTER SERVICE 5,435.30 100.00 229.02 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) CYNTHIA L. DARR & JODI L. WHISTLER StreetAddress 7 HAMILTON ROAD & 134 HASSINGER ROAD City BOILING SPRINGS & NEWBURG State PA Zip 17007 3,818.71 Year(s) Commission Paid: 2. 3. Attorney Fees DUNCAN & HARTMAN, PC 3,818.71 Family Exemption: (If decedenfs address is not the same as claimanfs, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent State Zip 4. Probate Fees REGISTER OF WILLS 330.00 5. Accountanfs Fees 6. Tax Retum Prepare(s Fees 7. 8. 9. CUMBERLAND LAW JOURNAL LEGAL AD THE SENTINEL LEGAL AD FILING FEES HELD IN RESERVE 75.00 155.00 100.00 TOTAL (Also enter on line 9, Recapitulation) $ 14061.74 (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 BONNIE H. ROSE FilE NUMBER 21 07 0802 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. EMBARQ - PHONE BILL VALUE AT DATE OF DEATH 72.02 2. PPL -ELECTRIC BILL 157.54 3. COMCAST - CABLE BILL 97.00 4. SUBURBAN PROPANE 10.75 5. STRINGFELLOW USED FURNITURE - APPRAISAL OF HOUSEHOLD ITEMS 50.00 6. M&T BANK FIA CARD SERVICES # 4313-0270-7300-7384 1,227.82 7. NATIONAL REHAB BILLING 17.68 8. PPL - ELECTRIC BILL 82.51 9. AMC FIRST MORTGAGE # 0078613429 PAYOFF [SEE HUD ATTACHED] 58,775.14 10. CLOSING COSTS - ATTORNEY FEE - DUNCAN & HARTMAN, PC [SEE HUD ATTACHED] 11. CLOSING COSTS-TAXES [SE HUD ATTACHED] 225.00 1,250.00 12. CLOSING COSTS - FINAL WATER & SEWER [SEE HUD ATTACHED] 13. CLOSING COSTS - WASTE MANAGEMENT [SEE HUD ATTACHED] 103.40 44.88 14. CLOSING COSTS - OVERNIGHT FEES - DUNCAN & HARTMAN, PC [SEE HUD ATTACHED] 45.00 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 62 158.74 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. CYNTHIA L. DARR Lineal 7 HAMIL TON ROAD 25% BOILING SPRINGS, PA 17007 2. JODI L. WHISTLER Lineal 134 HASSINGER ROAD 25% NEWBURG, PA 17240 3. BRENDA L. ROSE Lineal 11 ROBIN LANE 25% CARLISLE, PA 17013 4. ROBERT L. ROSE, JR. Lineal 4203 OAK HAVEN 25% NIXA, MO 65714 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 TAXIS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ "",.n,,". '. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF BONNIE H. ROSE SCHEDULE J BENEFICIARIES FILE NUMBER 21 07 0802 (If more space is needed, insert additional sheets of the same size) \. SETTLEMENT STATEMENT U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT HUD-1 OMB No. 2502-0265 8 Tvoe of Loan 1 0 FHA 2. 0 FmHA 3. 0 Conv. Unins. 4. OVA 5. OConv. Ins. 6. File Number: RE07-196 7. Loan Number: 8. Mortgage Insurance Case Number: C NOTE: This form is furnished to give you a statement of actual settlement costs. Amounts paid to and by the settlement agent are shown. Items marked "(p.oc.)" were paid outside the closing; they are shown here for informational purposes and are not included in the totals. D. Name and Address of Borrower(s): Joshua A. Darr Melissa L Darr E. Name and Address of Seller(s): Estate of Bonnie H. Rose F. Name and Address of Lender: First National Bank of Mifflintown G. Property Location: 27 Fairfield Street, Carlisle, Pennsylvania 17013 South Middleton Township, Cumberland County 40-22-0489-150 2 N. Main Street, Mifflintown, PA 17059 Place of Settlement: 1 Irvine Row, Carlisle, PA 17013 H. Name of Settlement Agent: Duncan & Hartman, P.C. I. Settlement Date: 10- 4-2007 Funding Date 10- 4-2007 109. Trash 110 10-4 2007 to 11-30-2207 70.53 to 10- 4-2007 to 12-31-2007 to 10- 4-2007 to 12-31-2007 70.53 28.11 10-4-2007 to 11-30-2207 28.11 112 120. Gross Amount Due From Borrower 504. 58,77514 205. 505. Payoff of second mortgage loan 210. 211 Count taxes 212 Assessments to to to 206. 208. 209. 214. 215. Paid From Borrowers Funds at Settlement Paid From Seller's Funds at Settlement First National Bank of Mifflintown 1 250.00 raisal Fee to Diversified A raisal Services Flood Certification to United One Resources 300.00 19.50 810. 811 901 902. 903. to POC $491.00 er month er month Settlement or closin fee to ,Abstract or title search to Title examination to Title insurance binder to Document re aration to ~--. 1107. Attorney's fees to Duncan & Hartman, P.C. :includes above item numbers: 1101-1104 ) 1108. Title Insurance to 62500 225. 1109. 1110. 1111 1112 1113 1200 1201 1202. 1203. \ \ 1_ L 1.1 I 1 I r L L l l 105.50 I 11,250001 ] r 1204 I 1 1205 "l' \ . .......... I. 1300. AdditionalSettlemehrCnarqesi .,..' . ':c.",',,,,,,,,,,, ''','';; . =:::==t 1301 2007-08 School R E Taxes to Judv Camobell Tax Collector I 1 265 11T~~~~~ 1302. Final Water/Sewer to SMTMA Acct.012008 I . r . . '10: 1303. Trash to Waste ManaqementAcct. 611-0135887-0061-0 I I ~. 1304 Overniaht Fees to Duncan & Hartman P C l L~ 4 1305. I -- T' 1400. Total Settlement Charges (enter on lines 103, Section J and 502, Section K) I 4:8; 511\.. CERTIFICATION: I have carefully reviewed the HUD-1 Settlement Statement and to the best of my knowledge and belief, it is a true and accurate s.tat ment 0_..1 a II receipts and d!sbu ents made on. my account or by me in this transaction. I furt.her cert. ify that I received a co.p.~ . of tA~UD/ s.em:im'ert Statemct- ~ /' ~' 'I / /' /-'.. ) '-.' /'~' ., 11~" I-I II ;" ( ,,'-/{,;,~/ (A . LV 1" /. 'i r:.' _" . I: I \Ji'. (,Ii /' /) ^; './ 1r,V"~/ _;:2 , .,":' ql.. ]- t'l...i'tLf ~ltl1 ~.....XjJL L/l--ltJ11 !L.{(.I (/l--.:;:Jlb't Ignature 0 /---- Signaturgpf- Signature of Seller .I Signature of Seller/;. " " C.veL' (includes above item numbers Lender's coveraqe Owner's coveraqe $ $ Premium $ Premium $ ,,...... .......;:..'.. ....>-.;>':::-::"::;! Government Recordin aanditr;:jn~ferChaoraes" Recordinq fees: Deed 41.00 Mortqaqe 64.50 Release 0.00 City/county tax/stamps State tax/stamps: ;,.,; ;:':'>-.,.t:',.~<->" ,.,,;.;,..., 1,_2_~ 1,13.6 h I have prepared is a true and accurate account of the funds disbursed or to be disbursed by the "7 "",,01;00 I () ! If (Or D te WARNING: It is a crime to knowingly make false statements to the United States on this or any other similar form. Penalties upon conviction can include a fine and imprisionment For details see: Title 18 U.S. Code Section 1001 and Section 1010. 11 M&rBank 499 Mitchell Road, MilIsboro, DE 19966 Mail Code DE-MB-12 Phone (888) 502-4349 Fax (302) 934-2955 October I, 2007 Duncan & Hartman PC Attorneys At Law One Irvine Row Carlisle, Pennsylvania 17013 Re: Estate or Bonnie H Rose Social Security: 206-32-0747 Date of Death: August 22, 2007 Dear Sir or Madam: Per your inquiry dated September 24, 2007, please be advised that at the time of death, the above-named decedent had on deposit \'lith this bank the follo\Ving: 1. Type of Account Checking Account Account Number 1357913 Ownership (Names of) Bonnie H Rose * Opening Date 05/16/97 Closed 08/29/07 Balance on Date of Death $1,189.23 Accrued Interest $ 0.00 Total $1,189.23 Please be advised, there was no safe deposit box found for the above decedent. * If upon reviewing the information above, you believe there are additional accounts not referenced, please provide us with an account number and/or the name of any possible joint account holder. For any additional information on the above accounts, including ownership and any changes, closures and/or reimbursement of funds, please call the Boiling Springs Office # 717-241-7790-. Sincerely, 6..>:; ,. - /./I'.-A Z:/Y .2 ~ /r'/>~. ./ 22;:;<:... l/J ? ./? l-C/'--t-- /: ./ / ( ancy Clagett Records Management SAVINGS ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner MONEY MANAGEMENT ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner Estate of: BONNIE H. ROSE Date of Death: 08/22/2007 Social Security Number: 206-32-0747 MEMBERS 1st FEDERAL CREDIT UNION 291486-00 08/25/2006 $25.00 $.00 $25.00 None 291486-11 08/25/2006 $414.43 $.00 $414.43 None ~~DnLQR;~N Danielle A. Kline Insurance Services Specialist October 4, 2007 5000 Louise Drive. PO Box 40 . Mechanicsburg, Pennsylvania 17055 . 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