HomeMy WebLinkAbout06-25-08 (2)15056041125
REV-1500 EX (06-05) , ~ ~ ~, ~ , ,,
PA Department of Revenue
Bureau of Individual Taxes County Code Year File Number
PoBOx2aosol INHERITANCE TAX RETURN 2 1 0 8 0 0 4 7
Harrisburg PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
0 1 0 3 2 0 0 8 1 1 2 6 1 9 3 9
Decedent's Last Name Suffix Decedent's First Name MI
B O N N E R J O S E P H P
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
B O N N E R L I S B E T H A
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
1. Original Return ^
^ 4. Limited Estate ^
Q 6. Decedent Died Testate ^
(Attach Copy of Will)
^ 9. Litigation Proceeds Received ^
2. Supplemental Return ^
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 ^
between 12-31-91 and 1-1-95)
State ZIP Code
CORRESPONDENT -THIS SECTION MUS I tat GUMNLt I tD. ALL GuKrctsrunutN~t Anu t;~nriutn i iN~ i An mr~rtmH i ivn an~uw ac uirt~~ i cu i v:
Name Daytime Telephone Number
D A V I D H R A D C L I F F E S Q 7 1 7 2 3 6 9 3 1: -.,8
Firm Name (If Applicable)
R A D C L I F F L A W O F F I C E P C
First line of address
1 0 1 1 M U M M A R O A D
Second line of address
S U I T E # 2 0 1
City or Post Office
L E M O Y N E
Correspondent's a-mail address: DHRAD ,IX.NETCOM.COM
3. Remainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
11. Election to tax under Sec. 9113(A)
(Attach Sch. O)
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REGISTER OF Wfi~;[ ~ SE ON LY ~
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Under penalties 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, correct and complete. Declaration of preparer other than the personal representatwe is based on all information of which preparer has any knowledge.
SIGNAT,UgE OF PERSON RESPONSIBLE FOR FILING RETURN DATE
ADDRESS
701 SHARON STREET NEW CUMBERLAND PA 17070
< SIrNATURE OF
t'c,ul.~
1011 MUMMA RD #
L 15056041125
ATIVE
LEMOYNE
PLEASE USE ORIGINAL FORM ONLY
Side 1
DATE /
E) ~ 1 ~d~
PA 17043
15056041125
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15056042126
REV-1500 EX Decedent's Social Security Number
~ecedent'sName: JOSEPH P. BONNER
RECAPITULATION
1. Real estate (Schedule A) ...................................... .. 1.
2 6 9 0 4 4, 1 7
2. ................................
Stocks and Bonds (Schedule B) .
..
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... .. 3.
4. Mortgages & Notes Receivable (Schedule D) ..................... .. 4.
9 9 0 0 , 5 7
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 0 0 0
(Schedule G) ^ Separate Billing Requested ..... .. 7. ,
8. Total Gross Assets (total Lines 1-7) ......................... .. 8. 7 8 9 4 4, 7 4
9. Funeral Expenses & Administrative Costs (Schedule H) . ....... ..... .. 9. 5 6 7 5 , 6 2
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ..... ..... .. 10.
11. Total Deductions (total Lines 9 & 10) ............. ....... ..... .. 11. 5 6 7 5 , 6 2
12. Net Value of Estate (Line 8 minus Line 11) ........... ....... ..... .. 12. 7 3 2 6 9 , 1 2
13. Charitable and Governmental Bequests/Sec 9113 Trusts for wh ich
an election to tax has not been made (Schedule J) .... ....... ..... .. 13.
14. Net Value Subject to Tax (Line 12 minus Line 13) .... ....... ..... .. 14. ~ 3 2 6 9 , 1 2
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
7 3 2 6
9 1
2
15
0
0
0
(a)(1.2)X.00_ . ,
16. Amount of Line 14 taxable
0 0
0
0,
0
0
at lineal rate X .0 _ 16
17. Amount of Line 14 taxable 0 0 0 17 0 , 0 0
at sibling rate X .12
18. Amount of Line 14 taxable
0 0
0
0,
0
0
at collateral rate X .15 18
19. Tax Due .............................. ....... ..... ..19. 0 . 0 0
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
15056042126 15056042126
REV-1500 EX Page 3
Decedent's Complete Address:
File Number
21 08 0047
DECEDENT'S NAME
JOSEPH P. BONNER
STREET ADDRESS
701 SHARON STREET
CITY
NEW CUMBERLAND STATE j ZIP
PA ~ 17070
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. CreditslPayments
A. Spousal Poverty Credit
B. Prior Payments _
C. Discount
3. Interest/Penalty if applicable
D. Interest
E. Penalty
(1) o.oo
Total Credits (A + B + C) (2) 0.00
Total Interest/Penalty (D +E )
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.
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(3) 0.00
(4) 0.00
(5) 0.00
(5A)
(58) 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 : ................................................................. ..... ^ ^X
b. retain the right to designate who shall use the property transferred or its income; .......................... ..... ^
c. retain a reversionary interest; or ........................................................................................... ..... ^
d. receive the promise for life of either payments, benefits or care? ................................................. ...... ^
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ................................................................................. ...... ^
3. Did decedent own an "intrust for" or payable upon death bank account or security at his or her death? ... ...... ^
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ............................................................................................ ...... ^ ^X
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. §9116 (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
p2 P.S. §9116 (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 antl
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. §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 four and one-half (4.5) percent, 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 twelve (12) percent (72 P.S. §9116(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-1503 EX + (6-98)
SCHEDULE B
COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
JOSEPH P. BONNER 21 08 0047
All property jointlyowned with right of survivorship must be disclosed on Schedule F.
(If more space is needed, insert additional sheets of the same size)
REV-1508 EX + (6-98)
SCHEDULE E
COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
'ATE OF FILE NUMBER
JOSEPH P. BONNER 21 08 0047
(If more space is needed, insert additional sheets of the same size)
REV-1509 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
t~ I A I t ur FILE NUMBER
JOSEPH P. BONNER 21 08 0047
SCHEDULE F
JOINTLY-OWNED PROPERTY
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
701 SHARON STREET
NEW CUMBERLAND, PA 17070
TIONSHIP TO DECEDENT
ADDRESS
SURVIVING JOINT TENANT(S) NAME
A. LISBETH A BONNER
c
JOINTLY-OWNED PROPERTY:
SURVIVING SPOUSE
ITEM
NUMBER LETTER
FOR JOINT
TENANT DATE
MADE
JOINT DESCRIPTION OF PROPERTY
INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR
IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE.
DATE OF DEATH
VALUE OF ASSET °/ OF
DECD'S
INTEREST DATE OF DEATH
VALUE OF
DECEDENT'S INTERESI
1. A. ALL OTHER PROPERTY NOT LISTED ON THIS RE-
TURN WAS JOINTLY HELD WITH SURVIVING
SPOUSE
TOTAL (Also enter on line 6, Recapitulation) I $
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX+(10-06)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
JOSEPH P. BONNER 21 08 0047
Debts of decedent must be reported on Schedule 1.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. PARTHEMORE FUNERAL HOME 4,385.62
B.
2.
3.
4.
5.
6.
7.
8
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (s)
Street Address
City State _
Year(s) Commission Paid:
Attorney Fees RADCLIFF LAW OFFICE, P.C.
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State
Relationship of Claimant to Decedent
Probate Fees
Accountant's Fees
Tax Retum Preparer's Fees
FILING FEES -RETURN AND INVENTORY
ADDITIONAL PROBATE FEE
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
Zip
1,000.00
ZIP .
95.00
30.00
165.00
TOTAL (Also enter on line 9, Recapitulation) I $ 5 675.62
(If more space is needed, insert additional sheets of the same size)
REV-1513 EX + (g-00)
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
JOSEPH P. BONNER ~~ nR nna~
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. LISBETH A. BONNER Spousal 73,269.12
701 SHARON STREET
NEW CUMBERLAND, PA 17070
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
1. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART I I -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
(ii more space Is needed, Insert additional sheets of the same size)
LAST WILL AND TESTAMENT OF
J. PATRICK BCNNER
I, J. PATRICK BONNER, of 701 Sharon Street, ATew Cumberland,
Cumberland County, Pennsylvania, do hereby ma::e this my Last Will
and Testament, revoking any former Wills and Codicils made by me.
FIRST: I am married to Lisbeth A. Bonner, and we have two
(2} children, Patrick Michael Bonner (bcrn: September 21, 1972)
and Robert Joseph Bonner (born: October 14, 1975). These chil-
dren and_any children born to or adopted by them are described in
this Will as "my issue." Provided, however, no adopted person
shall benefit hereunder unless the order or decree of adoption is
entered before such adopted person attains the age of t~ti~enty-one
(21) years.
SECOND: If my wife, Lisbeth A. Bonner, survi~~res me, i give
to her my entire estate, real, personal and mixed. If my wife,
Lisbeth A. Bonner, does not survive me, I give my entire estate,
real, personal and mixed, to my sons, Patrick Michael Bonner and
Robert Joseph Bonner, share and share alike, with the issue of a
deceased son to take his share, per stirpes. If neither my wife
nor any issue survive me, I give my entire estate, real, personal
and mixed, to my wife's nephew, Christopher Todd P~1cClure, or to
his issue. Shculd that gift to my wife's nephew fail, I give my
entire estate, real, personal and mixed, to the issue of my
wife's brother, James R. McClure III, per stirpes.
THIRD: (1) I name as my Executrix my wife, Lisbeth A.
Bonner. If she is unable or unwilling to ser-~e, I name as my
Co-Executors my sons, Patrick Michael Bonr_er and Robert Joseph
Bonner. If either is unable or unwilling to serve, the other
shall serve alone. If neither is able or willing to serve, I
name as my Executor Allfirst Trust Company of Pennsylvania, r~.A.,
?_13 Market Street, Harrisburg, Dauphin County, FA.
(2) I name as my Trustee P.llfirst Trust Company of
Pennsylvania, N.A. I direct that my Trustee, herein reFerr_ed to
as my Trustee regardless of number or gender, serve without bond
in any jurisdiction in which called upon to act.
FO?JRTH: If any share hereunder becomes distributable to
a beneficiary who has not attained the age of twenty-one
(21) years, then such share shall irrmediately vest in such
beneficiary, but notwithstanding the provisions herein, ml.
Trustee shall retain possession of such share in trust for such
beneficiary until such beneficiary attains the age of twenty-or.e
(2i) years, using so much of the net income and principal of such
share as my Trustee deems necessary to provide for the proper
health care, education, support and maintenance in reasonable
comfort of such beneficiary, taking into consideration to the
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extent my Trustee deems advisable any other income or resources
of such beneficiary or his or her parents known to my Trustee.
Any income not so paid or applied shall be accumulated and added
to principal. Such beneficiary's share shall be paid over and
distributed to such benaf_iciary open attaining the age of twer.t-~--
one (21) years, or if he or she shall sooner die, to his or her
executors or administrators, N1y Trustee shall ha-se with respect
to each share so retained all the powers and discretions de-
scribed herein.
FIFTH: I give to any Executor cr Executors and to any
Trustee or Trustees named in this Will or any Codicil hereto-ail
of the powers now applicable by iaw to fiduciaries in the Ccmmon-
wealth of Pennsylvania and in particular, through the Probate,
Estates and Fiduciaries Code, as effective and as in effect on
the date hereof, during tre administration and until the comple-
tion of the distribution of my estate, and until the termination
of all trusts created hereunder and until the completion of the
distribution of tre assets cf such trusts, including the power to
hold and to invest in any corporate fiduciary's stock, notes,
certificates of deposit, and common funds, and the power to
register securities in the name cf a nominee.
SIXTH: All estate, inheritance, succession and other death
taxes imposed or payable by reason. of my death and interest and
-3-
penalties thereo_ with respect to all proper 1 ccrr,prising my
gross estate for death tax purposes, ~,•~~.ether or not such property
passes under this Will, shall be paid out of the residue of my
estate, as if such taxes u;ere expenses of administration, without
apportionment or right of reimbursement. I authorize my Executor
to pay all such taxes at such time or times as deemed advisable.
IN WITNESS WHEREOF, I have set my hand and seal on this my
Last Will and Testament this ~.3' `~ day of ~-< m-, t~~-:- 2001 .
-/ lr'~'-~~'Z ~ ~i ~ _~~'."_.t h ( SEAL )
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/y7. PATRICK BONNER
,.
SIGNED, SEALED, PUBLISHED, and
DECLARED by J. PATRICK BONNER,
as and for his Last 6^lill and
Testament, on the day and year
last above written, in the
presence of us, who, at his
request, in his presence, and
in the presence of each other,
all being present at the sa;rie
time, have hereunto subscribed
our names as witnesses:
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SELF-PROVING AFFIDt~VIT
COMMONL^]EALTH OF PENNSYLVANIA
SS.
COUNTY OF , ; ~ y .
W~,, J. PATRICK BONNER and ~ ~ C~~c~i'L~LJ ,
:r -
r,~i ~ ~ and the
Testator and; the`witr~~esses, respectively, whose names are signed
to the attached or foregoing instrument, being first duly sworn,
do hereby declare to the undersigned authority that. the Testator
signed and executed the instrument as his Last Will and that he
had signed ~^~i1lir~gly (willingly directed ancther to sign fcr
him), and that he executed it as his free and voluntary act for
the purposes therein expressed, and that each of the witnesses, ,
in the presence and hearing of the Testator, signed the Will as
witness and to the best of his or her knowledge the Testator was
at that 'rime eighteen (18) years of age or older, of sound mind,
and under no constraint or undue influence.
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/ PATP.ICK BONNER, Testator
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W'tness
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P~itness
G~~~,~yl
~°]itness
Subscribed, sworn to, and acknowledged before me by J. PATRICK
BON'~ER, the Testator, and subscribed a~ swor,n to before me by
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of ,r 2001.
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Notary Public -~~'
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riJIAH IAL SEAL
~'~A,~:~i~~ E~IZAE3E i N N10~ili', Notary Public
Fia;r~sbcr,.~aup~~i~iouny
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