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Home My WebLink About08-19-08 (2)RSV-1500 EX + (6-00) COMMONWEALTH OF ~ REV 15 0 0 OFFICIAL USE ONLY PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RETURN FILE NUMBER DEPT. 280601 HARRISBURG, PA 17128-0601 D E E D E N T 2 1 - 0 8 0 6 1 3 ~o~NN ~ooE ~E~R - ~- ~~~~gER- - DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER F- Z BROWN, DONALD M., A/KIA DONALD McINT7RE BROWN 2 1 8- 2 8- 4 O 5 8 W DATE OF DEATH (MM-DD-Years DATE OF BIRTH (MM-DD-Year) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS U 05(25/2008 08/31!1928 W (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER "' F QX i. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date oideath priorto 12-13-82) Q ~ a Y ~ 4. Limited Estate ~ 4a. Future Interest Compromise (date oraeam aner 12-72-a2) ~ 5. Federal Estate Tax Return Required =moo ~ a m 0 6. Decedent Died Testate (Attacncopy Otwin) ~ 7. Decedent Maintained a Living Trust tAn~cncopy otrrOSt) ~ 8. Total Number of Safe Deposit Boxes a a ~ 9. Litigation Proceeds Received ~ 10. Spousal PoveRy Credit {date or death between t2-31-9t and t-i-951 ~ 11. Election to tax under Sec. 9113(A) (Anecn scn o) r THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO. w NAME COMPLETE MAILING ADDRESS °z MURREL R. WALTERS, 111, ESQ. t~ a FIRM NAME (If Applicable) r ~ 54 EAST MAIN STREET p TELEPHONE NUMBER ~ 717-697-4650 MECHANICSBURG PA 17055 Z _O F- Q J H a Q U W ~' 1. Real Estate (Schedule A) (1) OFFICIAL USE ONLY 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership orSole-Proprietorship (3) ~7 r^ -- 4. Mortgages & Notes Receivable (Schedule D) (4) '::t'.' ~ -'~' ~-- 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) ~- , 360,412,9$-= ~ ~_~ ~ i ___. (Schedule E) ~%-' . - ~ 6. Jointly Owned Property (Schedule F) (6) , 187,027.491 ' '~ ^ Separate Billing Requested J "' "` 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) ,~ ~~ I CJ a ~~~_ ~ -- (Schedu~e G or L) ap 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental BequestslSec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) 8. Total Gross Assets (total Lines 1-7) (g) 547,440.47 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 17,450.61 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 1,419.65 (11) 18,870.26 (12) 528,570.21 (13) (1 A) 528,570.21 SEE INSTRUCT{ONS ON REVERSE SIDE FOR APPLICABLE RATES Z O H Q }- V X Q F- 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 0.00 X (15) 0.00 16. Amount of Line 1d taxable at lineal rate 528,570.27 X .045 (16) 23,785.66 17. Amount of Line 14 taxable at sibling rate 0.00 X 12 (17) 0.00 18. Amount of Line 14 taxable at collateral rate 0.00 X .15 (18) 0.00 19. Tax Due (1g) 23,785.66 > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < ~eceaeni s complete Hapress: STREET ADDRESS 16 GLENDALE DRIVE UPPER ALLEN TOWNSHIP CITY STATE ZIP MECHANICSBURG PA 17055 Tax Payments and Credits: ~• Tax Due (Page 1 Line 19) (1) 23,785.66 2. Credits(Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 1,189.29 Total Credits (A + B +C) (2) 1,189.29 3. Interest(Penalty if applicable D. Interest E. Penalty Total interest(Penalty (D + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund {4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 22,596.37 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 22,596.37 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 : ........................................ ^ ^X c. retain a reversionary interest; or ...................................................................................................... ^ 0 d. receive the promise for lice of either payments, benefits or care? ............................................................. ^ ^X 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 "in trust for" or payable upon death bank account or security at his or her death? ................. Q ^ 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. 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 representative is based on all information of which preparer has any knowledge. SIGNATURE OF P SON RESPONSIBLE FO FILING RETURN DATE / 5d ADDRESS pATRICiA . BRO N 16 IVE E HANICSBURG PA 17055 SIGNATURE OF PR 0 E AN ERE ENTATIVE DAT ~' ~ ~" U ~. ADDRESS MURREL'R. WALTERS, 111, ESQ. 54 EAST MAIN STREET, MECHANICSBURG PA 17055 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) (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 0% [72 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 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. REV-158 EX + (6-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER ~on~nr~r nnyni n nn nil~rn nnnlnl D McINTYRE BROWN 21 08 0613 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 4'ALUE AT DATE NUMBER DESCRIPTION OF DEATH ~, WACHOVIA 22,492.66 CERTIFICATE OF DEPOSIT 2. WACHOVIA 17,493.79 CHECKING 3. WACHOVIA 229,810.49 IRA BENEFICIARIES PATRICIA A. BROWN, STEPHEN D. BROWN, DIANE M. HOOVER 4. WACHOVIA 89,801.62 IRA BENEFICIARIES PARTICIA A. BROWN, STEPHEN D. BROWN, DIANE M. HOOVER 5. ERIE INSURANCE 284.00 REFUND 6. COMMUNITY BANKS 30.42 REFUND-AUTO 7. INTERNAL REVENUE SERVICE 600.00 STIMULUS CHECK 8. TRAVELER'S CHECK 100.00 TOTAL (Also enter on line 5, Recapitulations ~ $ 360,412.98 (If more space is needed, insert additional sheets of the same size) REV-1509 EX + (6-98) SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN ESTATE OF FILE NUMBER BROWN DONALD M A/EC/A DONALD McINTYRE BROWN 21 08 061 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. ADDRESS RELATIONSHIP TO DECEDENT 16 GLENDALE DRIVE UPPER ALLEN TOWNSHIP MECHANICSBURG, PA 17055 SURVIVING JOINT TENANT(S) NAME A. PATRICIA A. BROWN C JOINTLY-OWNED PROPERTY: 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. 4114/06 PNC BANK 24,945.33 50. 12,472.67 CHECKING 2. A. 4/14/06 PNC BANK 109,153.88 50. 54,576.94 SAVINGS 3. A. 2!14106 PNC BANK 22,139.98 100. 22,139.98 CERTIFICATE OF DEPOSIT ITF 4. A. 4/4/07 16 GLENDALE DRIVE, MECHANICSBURG, PA 195,675.80 50. 97,837,90 REAL ESTATE ASSESSED $160390 X CLR 1.22= DAUGHTER TOTAL (Also enter on line 6, Recapitulation) I $ 187,027 49 (If more space is needed, insert additional sheets of the same size) REV-1511 EX+(12-99) . SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER BROWN. DONALD M A/KJA DONALD McINTYRE BROWN 21 08 0613 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A, FUNERAL EXPENSES: ~, MALPEZZI FUNERAL HOME 8,955.62 2. HOSS' -FUNERAL LUNCHEON 408.00 3. GINGRICH MEMORIALS -TOMBSTONE ENGRAVING 150.00 B. 1 2. 3. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) PATRICIA A. BROWN -RENOUNCED Social Security Numbers}/EIN Number of Personal Representative(s) Street Address 16 GLENDALE DRIVE City MECHANICSBURG State PA Zip 17055 Year(s) Commission Paid: Attorney Fees MURREL R. WALTERS, I11, ESQUIRE Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant PATRICIA A. BROWN Street Address 16 GLENDALE DRIVE 3,675.00 3,500.00 City MECHANICSBURG State PA Zip 17055 Relationship of Claimant to Decedent DAUGHTER 4. Probate Fees REGISTER OF WELLS -CUMBERLAND COUNTY 517.00 Accountants Fees JANET BRACKBILL 225.00 5. 6. Tax Return Preparet's Fees 7, I CHECK PRINTING i 19.99 TOTAL (Also enter on line 9, Recapitulation) I $ 17,450.61 (If more space is needed, insert additional sheets of the same size) REV-1512 EX + (6-98) . SCHEDULE 1 COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, 'N RESIDENT DECEDENT N MORTGAGE LIABILITIES & LIENS ESTATE OF FILE NUMBER BROWN DONALD M A/K/A DONALD McINTYRE BROWN 21 08 0613 Include unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 PPL 183.13 ELECTRIC 2. UNITED WATER 34.90 3. JC ERLICH 37.10 TERMITE TREATMENT 4. DIANE HOOVER 200.00 BIRTHDAY GIFT CHECK WRITTEN MAY 12 2008 BUT CASHED AFTER DEATH 5 COMCAST 53.57 CABLE 6. DELAWARE ELECTRIC COOPERATIVE 7.95 ELECTRIC 7. U.S. TREASURY 903.00 2008 INCOME TAX TOTAL (Also enter online 10, Recapitulation) I $ 1,419.65 (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (o-nni COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE) BENEFICIARIES ESTATE OF FILE NUMBER R W M NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT Do Not List Trustee(s) AMOUNT OR SHARE OF ESTATE I TAXABLE DISTRIBUTIONS (include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. PATRICIA A. BROWN Lineal 242,582.01 16 GLENDALE DRIVE MECHANICSBURG, PA 17055 2. STEPHEN D. BROWN Lineal 144,744.11 3110 LEWISBERRY ROAD YORK HAVEN, PA 17370 3. DIANE M. HOOVER Lineal 144,744.11 807 N. MARKET STREET MECHANICSBURG, PA 17055 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT BEING MADE 1 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I $ (If more space is needed, insert additional sheets of the same size)