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HomeMy WebLinkAbout09-09-08 (2)15056041125 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes INHERITANCE TAX RETURN County Code Year File Number PO BOX 280601 2 1 0 8 1 1 4 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 2 0 7 2 2 7 8 2 7 0 1 1 7 2 0 0 8 0 5 2 9 1 9 2 7 Decedent's Last Name C r a i n e Suffix Decedent's First Name T h e l m a MI L (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS MI FILL IN APPROPRIATE OVALS BELOW 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required death after 12-12-82) 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. litigation Proceeds Received ~ 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. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTUIL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number W a y n e F S h a d e E s q u i r e 7 1 7 2 4 3 0 2 2 0 Firm Name (If Applicable) REGISTER WILLS USE CMd~Y Q ~ First line of address ~ ~ 'T~ ~i i~ I~ -r~,, ~ 'I~ ,~--~ ~ r' `T] Cs - ` 5 3 W e s t P o m f r e t S t r e e t ~~'r-' I -'? r ,%': Lf? ' ~ -1 Second line of address _"~,_ '~~~ ~ `:~ _ci City or Post Office State ZIP Code -.pA~ FILED ~ ~ ~ ~ - - •~-- - C a r l i s l e P A 1 7 0 1 3 r1~ Correspondent's a-mail address: WayriefShade(a~COmCaSt.riet Under penaRies 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 s true, corcect and mplete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF~P R O~ONS LE R F ING RETURN DATF,~, ~ ~/ ADDRESS `- 153 Ric~h~l/and oad Carlisle PA 17015 SIGNA E F PREPAR~A~RESENTATIVE DA ~"/" ~ ~I~-9-a ~ 53 West Pomfret Street Carlisle PLEASE USE ORIGINAL FORM ONLY 15056041125 PA 17013 15056041125 U Side 1 15056042126 REV-1500 EX Decedent's Sociai Security Number Decedent's Name: Thelma L. Craine 2 0 7 2 2 7 8 2 7 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 i3< 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. 2 9 7 9 8. 3 7 1 7 2 0 5. 3 0 4 7 0 0 3. 6 7 9. Funeral Expenses 8 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/Sec 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 APP LICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 0 0 0 15 (a)(1.2) X ~0 _ . 16. Amount of Line 14 taxable 3 7 8 4 5 7 7 at lineal rate X .045 16. 17. Amount of Line 14 taxable 0 0 0 at sibling rate X .12 ~ 17. 18. Amount of Line 14 taxable 0 0 0 at collateral rate X .15 ' 18 19. Tax Due .............................................. 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ~$~ 15056042126 Side 2 5 7 2 8, 4 0 3 4 2 9. 5 0 9 1 5 7, 9 0 3 7 8 4 5. 7 7 3 7 8 4 5. 7 7 0. 0 0 1 7 0 3. 0 6 0. 0 0 0. 0 0 1 7 0 3. 0 6 15056042126 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 08 114 DECEDENT'S NAME Thelma L. Craine STREET ADDRESS 770 South Hanover Street CITY STATE Carlisle PA 'I ZIP _ - - ;17013 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 1,703.06 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 1,200.00 C. Discount 63.16 Total Credits (A + B + C) (2) 1,263.16 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. Fill in oval on Page 2, 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) 439.90 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 +SA. This is the BALANCE DUE. (5B) 439.90 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 : ................................................................. ..... ^ b. retain the right to designate who shat) 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? ................................................. ...... ^ 0 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? ............................................................................................ ...... ^ 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 vaiue of transfers to or for the use of the surviving spouse is three (3j percent [72 P.S. §9116 (a) {1.1 } (i)J 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. §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 Juty 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 ene 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 Thelma L. Craine 21 08 114 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH ~. 36 s ares a Is ares Le an TIPS Bond Fund 3,8 9.2 2. 150 shares of Federal Home Loan Mortgage Corporation 15,056.40 3. ~ 110 shares of General Motors Acceptance Corporation TOTAL (Also enter on line 2, Recapitulation) I $ /If mnra snaca is naariarl insart arl~iitinnal shoats of iha coma sisal 10,852.71 29,798.37 r- .., ~ ~ ~ ~ ~_ o O' ~ m ~ ~ N N K ~ (D N ~ O ~ N p 7 '~ N O ~_ d ~ tll Al O N SIi 3 O ~ a ~ Gl O fD Q ~ ~ (D < . fD ~ O N O q' (D ~ m w ~, a ~ > >_ ~ ~ ~F~•N.~ ~' ~ N N n~ a cn ~, ~[ ~ ~ < o ~ rn a m ~ a . N _{~ p O~ N N ~ __ C fD O N N (A Cl ~ ~ O .:,~ C O C TI N N ~ N m -~ O ~ N 7 C ,C ~ n _~ _~ O n m O N ~ C r. V1 N ~ Q 0 0 3ci c ~ .-. .-. ~ ~ n tD Q (D ~ y N N utD, ~' ~ o v~ ~ ~ N 0 O -t O 7 ~ O Q _~ N L N Gt ~. O O 3 O ~ C y ~ a -n p~ C (D ~ a ~ 70C' n. O N _ ~ N. 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L =,~oo v _ c N O N N N n 3 ~ O C n ~ ~ A m -Ci N m C ~ n N• n ~~~om o~N°c to D ~ d O a ~ ~ °c -, t~ -+ ~ ~ o ~ ~ a W .~ ~ ~ N ~ N fn N ~ O m ~ < ~ ~ a ~, ~ 3 0 ~ o ~ ~ 3 ~ a d N L j N Cf -•. O ~' 3 $ 7 C N ~ ~ Q ~ ~ ~' j -t n ~ p O T.' n. ~ N ~ ~ N ~ _ N ~ R 7 _ ~ ~ o m ~ ~ ~ ~ co w o ~_ ~ ~ ~ N < w AO ~ ~ C . N N ~ O ~ ~ ~~ v a o `-° ~ S ~ m ~ a m a y ~ m ~. p,~ ro N c cr ~ m ~=~a-r~. m n c ~ 7 ~ r. m '_ ~ ~ a o o m o n~ s w Dm~' h ~ O m C ~ 3 n 'r ~ C m c N N ~ ~~ A -W~1 ~ i0 ~ -~ O~ tp -? CD i~ ~' ~ ~, ~ ;I N~ N ~C~ C ~1 -'~ N. ~ O. a a -~ I i ~ n~ ~ l ~ ~~ z ~~ ~~ O~ ~~ m~ O , ~ o~ o D Z i ~. n ~~ ~ m O; ?. -~ --~I z ~; n m G> I n m~ ~ of -p ;Zl I Al ~ ~ r ~ ~ Uf ~ 1 O OI N O O ~ "+ ~ ' ~ ~, ~ ~ -' J J ~• N NI W O O~ ~ o°o o°o ~ m ca o I ~ =n <n co o~m Z ? rn V~d G ~ -~ rn ~ x W a -~ ` ~ '~I ~ rn a. v rn w. ~ ~~ ~ ~ ~ o _ c ~, 1 1 o Cn~ ,~ N ~i ~ ~ C -' O ~ N ~ ~ n w A~ O c V ~A ~ ~ (D W C.J d -omo < ~, ~ ~ m N O1 ~ N ~ ~• O tp 7 (D N ~ ~_ 3 m N -+ -~ N N N o°o~rn°w umi n N n 0 m c O ? ~ ~ O Z~ m~ ~~ D n n O c v C ~_ O (D REV-1508 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Thelma L. Craine 21 08 114 Include the proceeds of litigation and khe data the proceeds were received by the estate, All property jointly-owned with right of sunirvorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION ~, Cum er an Val ey Memorial Gar ens, two cemetery lots 2. Highmark Blue Shield, health insurance premium refund 3. Chapel Pointe; refund of resident account 4. Wachovia Bank, N.A., checking account #1000324152374 5. ~ Raymond James Financial account #60681991 6. Raymond James Financial account #12506035 SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY TOTAL (Also enter on line 5, Recapitulation) I $ (If more space is needed, insert additional sheets of the same size VALUE AT DATE OF DEATH ,990.00 346.69 1,412.25 12,124.14 235.85 96.3 7 17,205.30 "N~A~H~YIA Wachovia Bartk N.A. Balance Confirmation Services P O Box 40023 Roanoke, VA 24022-7313 February 19, 2008 WAYNL F SIIADE ATTORNEY AT LAW 53 NEST POMFRET ST CAKLISL)/, PA 17013 Reference ID: 2346249 SUBJECT: Verification / Confirmation of Account and Balance Inforniation provided far: Customer: THELMA L CRAINE (SSN# XXX XX-7827) Date of Death: January 17, 2008 Deuosit Account Information Account Account Date of Death Average Date Maturity Interest Accrued YID Date Type Number Balance Bahnce• Opened Date Rate Interest Interest Paid Closed CHECKING XXXXXXXXX2374 $12,124.14 4/2/1981 50.10 $0.00 LEGAL TITLE: THELMA LOL4SE CRAINE POA KATHY BOBB No Safe Deposit Box found fox customer. Date of death balance does not include accrued interest. [f date of death occurrs on a weekend or a holiday, date of death balance does not include ary transactions drat were made drn-ing that time period. Audrey Tmutl Servicenter Associate Phone:{5401563-7323 Iws; at EV-1511 EX + (12-99) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES Sc INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF F{LE NUMBER Thelma L. Craine 21 0$ 114 Debts of decedent must be reported on Schedule 1. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~, Auer Memorial Home, register book 132.70 2. St. Paul's Lutheran Church, altar flowers 44.00 3. William Hemminger, organist 100.00 4. St. Paul's Lutheran Church, luncheon 259.95 5. Robert Seivold, minister 50.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Kathy C. Bobb 2,000.00 Social Security Number(s)/EIN Number of Personal Representative(s) streecaddress 153 Richland Road C;ry Carlisle state PA zip 1701 S Year(s) Commission Paid: 2009 2 Attorney Fees Wayne F. Shade, Esquire 2,000.00 3, Family Exemption: (If decedent's address is not the same as claimants, attach explanation) Claimant SVeet Address Cry State Zip Relationship of Claimant to Decedent a. Probate Fees Register of Wills of Cumberland County 133.00 5 Accountant's Fees 6. Tax Return Preparers Fees ~. Hallmark House of Cards, thank you notes 8. The Sentinel, obituary 9. Cumberalnd Law Journal, advertise Letters Testamentary 10. The Sentinel, advertise Letters Testamentary 11. Raymond James & Associates, Inc., retirement account annual fee 12. Smith Elliott Kearns & Company, preparation of income tax returns 13. Register of Wills, filing inheritance tax return 14. Register of Wills, reserve for filing Account, ete. TOTAL (Also enter on line 9, Recapitulation}~$ 6.89 93.24 75.00 158.62 40.00 170.00 15.00 450.00 728.40 (If more space is needed, insert additional sheets of the same size) REV-1512 EX + (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Thelma L. Craine 21 08 114 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, Alert Pharmacy Services Inc., pharmaceuticals 18.50 2. ~ Yellow Breeches Family Practice, unreimbursed medical expense 3. Chapel Pointe, residence fees SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, ~ LIENS TOTAL (Also enter on line 10, Recapitulation) I $ (If more space is needed, insert additional sheets of the same size) 35.00 3,376.00 3,429.50 REV-1513 EX + (9-00) SCHEDULE J COMMONWEALTH OF PENNSYLVAN{A BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Thelma L. Craine "? 1 U~3 114 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. James L. Craine, II Lineal 18,922.89 1883 Esther Drive Carlisle, PA 17013 2. Kathy C. Bobb Lineal 18,922.88 153 Richland Road Carlisle, PA 17015 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET ~~. 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 II -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) REV-1500 Discount, Interest and Penalty Worksheet Discount Calculation Total Amount Paid within three calendar months of the decedent's date of death: Discount: 63.16 1,200.04 Interest Table Year Days Delinquen this time period Before 19$1 1982... 1983 1984 1985 1986 1987 1988 through 1991 1992 1993 through 1994 1995 through 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 Balance Due Interest this year this period ,I TOTALS Penalty Calculation If the decedent's date of death was on or before March 31, 1993, insert the applicable amount: Total Balance Due on January 17, 1996: Penalty: ~~t~z~ ~~ ~ ~~~~.~~ I, THELMA L. CRAINE, of the Borough of Carlisle, Cumberland County, Pennsylvania, declare this instrument to be my last will and testament, hereby expressly revoking all will and codicils heretofore made by me. 1. I direct my executors to pay all of my debts, funeral and administrative expenses as soon as may be done conveniently after my decease. 2. I authorize and empower my executors to sell any realty owned by me at my death and not specifically devised or bequeathed herein, at either public or private sale, and to give good and sufficient deeds therefor, in fee simple, as I could do if living. 3, I give, devise and bequeath all of my estate, of every nature and wherever situate to my two children, share and share alike, the child or children of any deceased child taking the share their parent would have taken if living. 4. I nominate and appoint James L. Craine, II and Kathy C. Bobb, to be the executors of this my last will and testament; they are to serve as such without bond. 5. I hereby suggest that my personal representatives retain the services of Irwin, Irwin & Irwin, as attorneys in the settlement of my estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this Z'`"' day of September, 1983• ``~~ ~ ~ a ~j~vV;,~ ~ ~ ~ ~ SEAL ) ~'~ THELMA L. CRAINE Signed, sealed, published and declared by Thelma L. Craine, the testatrix above named, as and for her last will and testament, in the presence of us, who at her request, in her presence and in the presence iof each other have subscribed our names as witnesses hereto. ACKNOWLEDGEMENT AND AFFIDAVIT We, THELMA L. CRAINE ~ SHARON .L. SCHWALM ~ and KATHLEEN M. KENNEY , the testat rix and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix 'signed anal executed .the instrument . as her Last Will and that she had signed willingly, and that she. executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testat rix , signed the Will as a witness and that to the best of their knowledge the testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. THELMA L. CRAINE ~!~~/~-./ /fit ~^ ~ ~~J~z~ SHARON L . S CH4IALM KATHLEEN M. ENNE COMMONWEALTH OF PENNSYLVANIA SS• COUNTY OF CUMBERLAND Subscribed, sworn to and acknowledged before me by ,,:,~~ ~', THELMA L. CRAINE , the testatrix , and subscribed and sworn to before me by SHARON L. SCHWALM , and KATHLEEN M. KENNEY , witnesses, this 2''"~ day of September 19 83 , * r ~- ` Fi;.7L~~ ~- ,~,~ ~,.h,~,, ~ ,,~,., .- ....---