HomeMy WebLinkAbout05-19-08
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15056051058
REV.1500 EX (06-05)
PA Department of Revenue
Bureau of Individual Taxes
PO BOX 280601
Harrisburg, PA 17128-0601
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
OFFICIAL USE ONLY
County Code Year
INHERITANCE TAX RETURN
RESIDENT DECEDENT 21 07
File Number
0617
Date of Birth
211-22-6858
06/19/2007
01/07/1929
Decedent's Last Name
Suffix
Decedent's First Name
MI
Knull
Mrs
Betty
(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
e> 1. Original Return
2. Supplemental Return
3. Remainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
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 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 f-..;)
o g
(717) 213-66~O c..>:>
m.:~;g .mm ..... ~;
REGISTER bF:~F.s?uSE ONCY
.' ,en
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4, Limited Estate
e
6. Decedent Died Testate
(Attach Copy of Will)
9. Litigation Proceeds Received
o
8. Total Number of Safe Deposit Boxes
Shaun E. O'Toole
2813 North Second Street
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Firm Name (If Applicable)
\D
First line of address
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Second line of address
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City or Post Office
Harrisburg
State
ZIP Code
DATE FILED
PA
17110
Correspondent's e-mail address:seo21@comcast.net
Under penalfes 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, cor ect and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
RSpN E 1 NSI LE F~;;;~_______~ ..-3~;:1~t1f---
ADDRES
_~45 o.tl~rlin ~()ad, Mi~dletown, Pennsylvania 1!057 __m__~________m_______
SIGNAT _ OF PREt:E~\\,;g~PR~SENTATI~~___
DATE
o!>1 \1.1 at!>
RESS
2813 North Second Street, Harrisburg, Pennsylvania 17110
PLEASE USE ORIGINAL FORM ONLY
Side 1
L
15056051058
15056051058
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15056052059
REV-1500 EX
Decedent's Name:
Betty
Knull
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) Separate Billing Requested . . . . . .. 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) 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 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.
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 .0_
16. Amount of Line 14 taxable
at lineal rate X.O 45 92,002.88
17 . Amount of Line 14 taxable
at sibling rate X .12
18. Amount of Line 14 taxable
at collateral rate X .15
15.
16.
17.
18.
19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
15056052059
Side 2
L
211-22-6858
Decedent's Social Security Number
169,000.00
0.00
0.00
0.00
1,106.93
0.00
0.00
170,106.93
27,773.50
50,330.55
78,104.05
92,002.88
0.00
92,002.88
0.00
4,140.13
0.00
0.00
4,140.13
15056052059
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REV-1500 EX Page 3
File Number
Decedent's Complete Address: 21 07 0617
DECEDENTS NAME DECEDENrS SOCIAL SECURITY NUMBER
Betty I Knull 211-22-6858
- ----- - ------- --- ---- -________________ _____ - _n_ _ __ _____
STREET ADDRESS
811 Briarwood Lane
------- --------- -- --------------------------- ----- -- --- --------
--..--.---.---".-- ---._----"-- ---..------.--.----------------------------,---------------...----.-
CITY - STATE
Camp Hill i PA
-,_.._---
, ZIP
17011
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
4,140.13
Total Credits (A + B + C ) (2)
0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
- - --------- Total Interest/Penalty ( 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)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(5A)
(5B)
0.00
0.00
4,140.13
48.48
41,888.61
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due.
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 ~
b. retain the right to designate who shall use the property transferred or its income; ............................................ 0 ~
c. retain a reversionary interest; or.......................................................................................................................... 0 [iJ
d. receive the promise for life of either payments, benefits or care? ...................................................................... 0 [iJ
2. If death occurred after December 12,1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. 0 ~
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 ~
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ 0 ~
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. !l9116 (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. !l9116 (a) (1.1) (ii)]. The statute does not exemDt 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. !l9116(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. !l9116(1.2) [72 P.S. !l9116(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. !l9116(a)(1.3)]. Asibling 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)
SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Knull. Betty I.
FilE NUMBER
21-07-0617
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined 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 jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
Residence - 811 Briarwood Lane, Camp Hill, Cumberland County PA 17011
VALUE AT DATE
OF DEATH
D
169,000.00
Attached is Settlement Sheet from closing.
TOTAL (Also enter on line 1, Recapitulation) $
169,000.00
(If more space is needed. insert additional sheets of the same size)
REV-1508 EX+ (6-98)
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Knull, Betty I.
FILE NUMBER
21-07-0617
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
DESCRIPTION
VALUE AT DATE
OF DEATH
1. Wachovia Bank N.A. Checking Account #9775
1,106.93
,
TOTAL (Also enter on line 5, Recapitulation) $
1,106.93
(If more space is needed. insert additional sheets of the same size)
REV-1511 EX+ (12-99).
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Knull, Betty I.
FILE NUMBER
21-07-0617
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
DESCRIPTION
AMOUNT
1.
FUNERAL EXPENSES:
Myers-Harner Funeral Home, Inc.
5,964.00
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.
Attorney Fees
6,100.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City
State
,Zip
Relationship of Claimant to Decedent
4.
Probate Fees
303.00
5. Accountant's Fees
6. Tax Retum Preparer's Fees
8.
Manuel Lopez - paint house
Sandra Feigley - remove junk from Decedent's residence
Stauffers of Kissel Hill - tan bark for Decedent's residence
1,000.00
400.00
46.59
436.50
127.72
13,395.69
7.
9.
10.
State Farm Insurance - home owners insurance policy premium
Carpet Mart - carpet for Decedent's residence
From attached Schedule H (continuation)
11.
TOTAL (Also enter on line 9, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
27,773.50
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
(Continued)
ESTATE OF
Knull, Betty 1.
FILE NUMBER
21-07 -0617
ITEM
NUMBER DESCRIPTION AMOUNT
12. K-Mart - supplies for Decedent's residence $ 46.58
13. Lowes - supplies for Decedent's residence $ 17.62
14. Ollies - supplies for Decedent's residence $ 7.86
15. The Paint Store Plus - paint for Decedent's residence $ 156.89
16. Dollar Tree - supplies for Decedent's residence $ 44.52
17. Zeigler's - removal of furniture $ 126.00
18. Shawn Lightfoot - repair roof and windows in house $ 550.00
19. Allen Rutherford - shrubbery for residence $ 20.00
20. Jim Riley - repair/installation of flooring $ 300.00
21. Chris Santiago - repair flooring and labor at residence $ 150.00
22. Cecil Hilliard - carpet cleaner $ 200.00
23. Cumberland County - realty property tax $ 927.18
24. Hampden Township - sewer tax $ 35.04
25. Closing costs from sale of Decedent's residence
Century 21- Piscioineri Realty, Inc. - commission $ 8,450.00
Notary fee $ 10.00
Overnight postage $ 9.00
Tax certificate fee $ 5.00
State realty transfer tax $ 1,690.00
Transaction fee $ 165.00
Home warranty $ 485.00
TOTAL $ 13,395.69
REV-1512 EX+ (12-03)
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Knull, Betty I.
FILE NUMBER
21-07-0617
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1.
Comcast Cable - television cable
132.00
2.
Pennsylvania American Water - final water bill
21.62
3.
PPL- electric bill
73.02
4.
Wachovia Bank - Mortgage (Accl. # xxxx3664)
49,547.75
5.
Wachovia Bank - Line of Credit (Accl. # xxxx2867)
556.16
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
50,330.55
REV-1513 EX+ (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Knull, Betty I.
SCHEDULE J
BENEFICIARIES
FILE NUMBER
21-07-0617
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. Vicki L. McCormick, 545 Oberlin Road, Middletown, Pennsylvania 17057 Daughter 100%
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
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- 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)
56/27/2887 12:15
71 79442838
PAGE 83/87
LAST WILL AND TESTAMENT
OF
DEITY L KNULL
I, BEITY L KNULL, now domiciled in CWnberland COWlty. Pennsylvania, declare this to
be my Last Will and Testament. I revoke all other wills and codicils that I may have previously
made,
Article I
My just debts and expenses of my last illness, funeral, and administration of my estate shall
be paid by my Executor from the principal of my residuary estate as soon 89 practicable after my
death.
Article n
AU inheritance, estate, and succession taxes (including interest and peoaltics therco~ but not
including any generation skipping tax) payable by reason of my death shall be paid out of and be
charged generally against the principal of my residuary estate without reimbursement from any
person. This provision is oot a wai"er of any right which my Executor bas to claim reimbursement
for any such taxes which become payable as the result of any property over which I have the power
of appointment.
Article m
I give, devise and bequeath in accordance with any memorandum which I have either
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handwritten or signed, located with my will or with my valuable papers and found within 30 days
of the probate of my will. Gifts may only be to persons who survive me or to organizations which
exist at my death, and if there is a conflict, the memorandum having the latest date shall govern.
Article IV
All the rest, residue and rem,;\')der of my estate, of wbatso~ nature and wheresoever
situate, I give, devise and bequeath to my husband, JOHN F. KNULL, ofCwnbcrlalld County,
Pennsylvania. In the event that JOHN F. KNULL predcccascs me or fails to survive me by thirty
(30) days, I give, devise, and bequeath the remainder of my estate. of whatsoever natul'e and
wheresoever situate to my daughter, VICKY L. MCCORMICK, of Dauphin County,
Pennsylvania.
However, if a beneficiary docs Dot survive me by thirty (30) days, but leaves descendants
who survive me by thirty (30) days, those descendants shall receive, per stirpes, the share the
beneficiary would have received had be or she survived me by thirty (30) days.
Article V
I Dominate, constitute, and appoint VICKY L. MCCORMICK as Executor of my Last Will
and Testament. In the event of the .o:nunciation, death, or inability to act, for any reaSon whatsoever
of my Executor, I nominate, constitute and appoint my son, MARK A. KNULL, of Cumberland
County, Pennsylvania as successor Executor of my Last Will and Testament. I direct that my
Executor or successor Executor be pmnittcd to serve without bond and in addition to those powers
granted by law, I grant them power to distribute in cash or in kind in li.kc or in unlike shares and to
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86/27/2007 12:15
71 79442838
PAGE 05/87
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file any qualified disclaimer I could birle tiled if living. My Executor or succ:essor Executor shall
receive reasonable compensation for services rendered to my estate.
Article VI
In addition to the powers confeued by law, I authorize my Executor and successor Executm,
in hislher absolute discretion:
(a) to retain in the form received and to sell either at public or private sale, any real estate
or personal property ~cept that which I specifically bequeath herein,
(b) to manage real estate,
( c) to invest and reinvest in all forms of property without being confined to legal
investments, and without regard to the principal of diversification,
(d) to exercise any option or right arising from the ownership of investments,
(c) to compromise claims without court approval and without consent of any beneficiary,
(f) to file any federal income tax return for any year for which I have not tiled such return
prior to my death,
(g) to make distributions in cash or in kind, or in both, and to detennine the value of any
such properly,
(h) to employ any attorney, investment advisor, or other agent deemed necessBl)' by my
Executor; and to pay from my estate reasonable compensation for all their services
,
(i) to conduct alone or with others, any business in which I am engaged in, or have an
interest in at time of my death, and
0) to receive reasonable compensation in accordance with their standard schedule of fees in
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a6/27/2ee7 12:15
71 79442838
PAGE e6/e7
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effect while their services are performed.
IN WITNESS WHEREOF, I, BETTY I. KNULL, hereby set my hand to this my Last Will
q~ 13
and Testament, on
1999, at CIIUlp Hill, Pennsylvania.
~ ,f 'Jf".IL
BE . KNULL
In our presence, the above-named BETTY I. KNOLL signed this and declared this to be her
Last Will and Testament and now at her request, in her presence, and in the presence of each other,
we sign as witnesses.
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Address
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136/27/213137 12:15
71 79442838
PAGE 137/137
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I, BErrY I. KNULL, Testatrix, who signed the foregoing insttUment, having been duly
qualified according to law, ~knowlcdgc that I signed and executed this instrument as my Will, and
that I signed it willingly as my ftee and voluntary act for the purposes therein expressed.
Sworn to or affirmed and
acknowledged before me by
BETTY J. KNULL, the Testatrix
on q- \3 1999.
~~
ot . Public
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BE .
Notar181 Seal
Jan L Brown. Notary Public
lcMer P8xton Twp.. Dauphin County
My CommissIon Expires Mar. 20, 2000
We, the undersigned witnesses who signed the foregoing instrument, being duly qualified
according to law, depose and say that we were present and saw the Testatrix sign and execute this
instrument as her Will; that she signed and executed it willingly as her free and voluntary act for the
purposes therein expressed; that each of us in her sight and hearing signed the Will as witnesses, and
that to the best of our knowledge, that she was at that time eighteen (18) years or more of age, of
soood mind, and under no constraint or \Uldue influence.
Sworn to or affinned and
subscribed to before me
~~~:'~/; ~~I~
witnesses, on ~ - , ~ . 1999.
&U~~
o Public
Itness
~?-vo/~
ltness
Notarial 5831
JlIIl L Brown, Notary PubUc
Lower PQxton Twp.. Dauphin County
My Commi3sion Expires Mar. 20, 2000
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