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Home My WebLink About12-28-07 ---I 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 1 0 7 File Number 068 0 Date of Birth 225124211 051 1 2 0 0 7 091 1 1 9 1 9 Decedent's Last Name Suffix Decedent's First Name MI ROW E J A NET (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 o 4. Limited Estate 00 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 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 DUN CAN & HARTMAN, P C 7 1 7 2 4 9 7r;;jJ 8 0 C") => "- --.l REGISTER1i~ILLS USB:!JNL Y : ...,.-; r-., " ...;0- n (-.. 'iC=r'- - '.-,il N ~; CO ;r:", ::::a: 1..0 ., HARTMAN Finn Name (If Applicable) First line of address 1 I R V I N E ROW Second line of address City or Post Office State ZIP Code CJ1 DATE FILED CO CAR LIS L E P A 17013 Correspondent's e-mail address: 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. SIGN URE OF PERSO RE PO SIBLE FOR FILING RETURN DATE 62 -c:27- () 7 POMFRET ST. CARLISLE PA 17013 DATE REPRESENTATIVE ST. CARLISLE PLEASE USE ORIGINAL FORM ONLY PA 17013 Side 1 L 15056041125 15056041125 --.J J --I 15056042126 REV-1500 EX Decedent's Name: JANET ROWE RECAPITULATION 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. 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. 11. Total Deductions (total Lines 9 & 10) ................ ...........11. 12.. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13.. Charitable and Govemmental 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. TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable afthe spousal tax rate, or tral1s'ft!i'5 under Sec. 9116 (8)(1.2) X.O _ 16. Amount of Line 14 taxable at lineal rate X.O 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 o . 0 0 15. o . 0 0 16. o . 0 0 17. o . 0 0 18. 19. Tax Due . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 L 15056042126 Decedent's Social Security Number 225124211 36596.67 3 6 5 9 6. 6 7 5 1 6 3 . 4 7 1 4 9 3 0 6. 6 5 1 5 4 4 7 O. 1 2 1 1 7 8 7 3. 4 5 - 1 1 7 8 7 3. 4 5 o. 0 0 O. 0 0 O. 0 0 O. 0 0 O. 0 0 o 15056042126 --I REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 07 0680 DECEDENTS NAME JANET ROWE STREET ADDRESS 246 W. POMFRET ST. -~ - CITY I STATE I ZIP CARLISLE PA 17013 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 0.00 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 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 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5A) (5B) A. Enter the interest on the tax due. 0.00 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. 39116 (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. 39116 (a) (1.1) (ii)]. The statute does not exempt 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, Dr a stepparent of the child is zero (0) percent [72 P.S. 39116(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. 39116(1.2) [72 P.S. 39116(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. 39116(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 8< + (6-98) . SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF JANET ROWE FILE NUMBER o 0 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. ITEM NUMBER 1. DESCRIPTION CHAPEL POINTE REFUND OF FEES VALUE AT DATE OF DEATH 35,400.00 2. REFUND FROM CHAPEL POINT PERSONAL CARE ACCOUNT 1,196.67 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 36,596.67 REV-1511EX + (12-99) . SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF JANET ROWE FILE NUMBER 21 07 0680 Debts of decedent must be reported on Schedule I. ITEM NUMBER A. DESCRIPTION AMOUNT 1. 2. FUNERAL EXPENSES: FOOD FOR RECEPTION DRESS FOR BURIAL 192.92 69.99 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) DAREE S. KYLE ; BARRY K. ROWE Social Security Number(s)/EIN Number of Personal Representative(s) StreetAddress 246 W. POMFRET ST. ; 150 "0" ST. City CARLISLE; CARLISLE State PA; PA Zip 17013 1,829.83 Year(s) Commission Paid: 2. 3. AttomeyFees DUNCAN & HARTMAN, PC Family Exemption: (If decedenfs address is not the same as daimanfs, attach explanation) Claimant 2,927.73 Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees REGISTER OF WILLS 5. Accountanfs Fees 6. Tax Return Prepare(s Fees 7. FILING FEE 128.00 15.00 TOTAL (Also enter on line 9, Recapitulation) $ (n more space is 11l!ede,9' in$,l3rtadditional sheEllll of the same size) 5 163.47 REV-1512 EX + (12-03) *' SCHEDULE. DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF JANET ROWE FILE NUMBER o 0 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM NUMBER 1. DESCRIPTION PA DEPARTMENT OF PUBLIC WELFARE CLAIM VALUE AT DATE OF DEATH 149,306.65 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 149.306.65 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON{S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE 1. TAXABLE DISTRIBUTIONS pnclude outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. DAREE S. KYLE Lineal 246 W. POMFRET ST. 50% CARLISLE, PA 17013 2. BARRY K. ROWE Lineal 150 "D" ST. 50% 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. TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ "'''.'''''''<'* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF JANET ROWE SCHEDULE J BENEFICIARIES FILE NUMBER 21 07 0680 (If more space is needed, insert additional sheets of the same size) LAST WILL AND TESTAMENT OF JANET K. ROWE I, JANET K. ROWE, of 231 North Hanover Street in the Borough of Carlisle, Cumberland County, Pennsylvania, being of sound and dis- posing mind, memory and understanding, do hereby make, publish and de- clare this as and for my Last Will and Testament, hereby revoking and making void any and all Wills by me at any time heretofore made. 1. I direct my hereinafter named Executor to pay all of my just debts and funeral expenses as soon after my death as may be found con- venient to do so. I direct. that my funeral services be conducted by the Hoffman-Roth Funeral Home, 219 North Hanover Street, Carlisle, Pennsylvania, and that my body be interred on the burial lot of my parents who were Samuel and Elva Kitner, which burial lot is located in the Evangelical Church Cemetery at the Village of Elliottsburg 1n Perry County, Pennsylvania. 2. All of the rest, residue and remainder of my Estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath to my husband, Ralph R. Rowe, his heirs and assigns, to the exclusion of my children, born and unborn, provided my said husband, Ralph R. Rowe, shall survive me by a period of ninety (90) days. 3. Should my said husband, Ralph R. Rowe, pre-decease me or fail to survive me by the aforesaid period of ninety (90) days, then in such event all of the rest, residue and remainder of my Estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath as follows: a. I give and bequeath to my son, Barry K. Rowe, the straight-back chair which he desires, dough tray, and one glass lamp. b. I give and bequeath to my daughter, Daree S. Kyle, the small rocking chair, china lamp, marble-top s.tand, and dry sink. c. The remainder thereof I give, devise and bequeath in equal shares to my son, Barry K. Rowe, and to my daughter, Daree S. Kyle, their heirs and assigns, provided each of them shall survive me by a period of ninety (90) days, but should either of them fail to survive me by a period of ninety (90) days then the share such deceased child of mine would have received shall pass to such of his or her issue as shall survive me by a period of ninety (90) days, per stirpes, and if there be no such issue the same shall lapse and be added to the share of my other child. 4. I hereby nominate, constitute and appoint my said husband, Ralph R. Rowe, as Executor of this my Last Will and Testament but should he pre-decease me or cease serving as such, then in such event I nominate, constitute and appoint my son, Barry K. Rowe, and my daughter, Daree S. Kyle, or either of them, as co-Executors, and I further direct that none of them shall be required to post any bond to secure the faithful performance of his or her duties in the Common- WP~l~h nf PpnnRvlvania or in anv other iurisdiction. Signed, sealed, published and declared by JANET K. ROWE, the Testatrix above named, as and for her Last Will and Testament, in our presence, who, in her presence, at her request and in the presence of each other, have hereunto subscribed our names as attesting witnesses. ~(., ...., Vr: ~. ~~