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Home My WebLink About10-20-08 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 I O ~ ' l~~J^~{ Hamsburg, PA 17128-0601 RESIDENT DECEDENT ~ _ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 1 8 2 2 2 8 1 8 8 0 5 0 5 2 0 0 8 1 2 2 3 1 9 2 8 Decedent's Last Name Suffix Decedent's First Name MI CAL A M A N D O N A L D E (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI C A L A M A N CAT H E R I N E R Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL INAPPROPRIATE OVALS BELOW 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Retum (date of death pnorto 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required death after 12-12-82) Q 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Wilt) (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 CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number H A R O L D S I R W I N I I I 7 1 7 2 4 3 6 0 9 0 Firm Name (If Applicable) I R W I N L A W O F F I C E First line of address 6 4 S O U T H P I T T S T R E E T Second line of address City or Post Office C A R L I S L E State ZIP Code REGISTER OF WILLS USE ONLY .. ~} ___ ~, __, ~ DATE FILED : _ ~ ;'~) P A 1 7 0 1 3 - ,'', ~:; ;_ -,, Correspondent's a-mail address: Irwinlawofffic~gmail.com 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. SIGN~?~1RE OF PERSON RESPONSIB URN DATE nn o~ec 840 ~..rINDSEY ROAD CARLISLE REPRESENTATIVE 64 SOUTH PI'~ STREET 15056041125 CARLISLE PLEASE USE ORIGINAL FORM ONLY Side 1 PA 17013 l~D.-~- PA 17013 15056041125 J~\ it * , 15056042126 REV-1500 EX Decedent's Social Security Number Decedent's Name: DONALD E. CALAMAN 1 8 2 2 2 8 1 8 8 RECAPITULATION 1. Real estate (Schedule A) ...................................... .. 1. 0 0 0 2. Stocks and Bonds (Schedule B) ................................ 2. .. 0 0 0 3. Closely Held Corporation, Partnership orSole-Proprietorship (Schedule C) ... .. 3. 0 0 0 4. Mortgages & Notes Receivable (Schedule D) ........ .............. .. 4. 0 0 0 5. Cash, Bank Deposits 8 Miscellaneous Personal Property (Schedule E) ..... .. 5. 4 0 0 6 2 5 3 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ..... .. 6. 0 0 0 7. Inter-Vivos Transfers 8~ Miscellaneous Non-Probate Property 0 0 0 (Schedule G) ^ Separate Billing Requested ..... .. 7. 8. Total Gross Assets (total Lines 1-7) ................. . ....... . . g. 4 0 0 6 2 5 3 9. Funeral Expenses 8 Administrative Costs (Schedule H) . ...... ....... .. 9. 2 8 2 4 0 0 10. Debts of Decedent, Mortgage Liabilities, ~ Liens (Schedule I) ... ....... .. 10. 11. Total Deductions (total Lines 9 8~ 10) ............ ...... , , , , , , . , , 11. 2 8 2 4 0 0 12. Net Value of Estate (Line 8 minus Line 11) .......... ...... ....... . 12. . 3 7 2 3 8 5 3 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which 3 7 2 an election to tax has not been made (Schedule J) .... ..... ....... .. 13. 3 8 5 3 14. Net Value Subject to Tax (Line 12 minus Line 13) .... ..... ....... .. 14. 0 0 0 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.o _ 0 0 0 15. 0 0 0 16. Amount of Line 14 taxable at lineal rate X .0_ 0 0 0 16 0 0 0 17. Amount of Line 14 taxable 0 0 0 at sibling rate X .12 17 0 0 0 18. Amount of Line 14 taxable 0 0 0 at collateral rate X .15 18 0 0 0 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 J REV-1500 EX Page 3 " e t Decedent's Complete Address: File Number DECEDENTS NAME DONALD E. CALAMAN STREET ADDRESS 840 LINDSEY ROAD CITt' CARLISLE STATE PA ZIP 17013 Tax Payments and Credits: 1 • Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. Interest/Penalty if applicable D. Interest E. Penalty 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. ~ (1) 0.00 Total Credits (A + B + C) (2) 0.00 Total Interest/Penalty (D + E) (3) 0.00 (4) 0.00 (5) 0.00 (5A) (5B) 0.00 Make Check Payable fo: 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 ................................................................................................. ^ d. receive the promise for life 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? ....................................................................................... ^ ^X 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? .................................................................................................. ^ 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 [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 childtwenty-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-1542 EX + (6-98) SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF DONALD E. CALAMAN FILE NUMBER 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 roe which is ' intl -owned with ri ht of surv'rvorshi must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NONE 0.00 TOTAL (Also enter on line 1, Recapitulation) ~ S 0.00 (If more space is needed, insert additional sheets of the same size) REV-1503 EX + (6-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER DONALD E. CALAMAN All property jointlyowned with right of suninrorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NONE 0.00 TOTAL (Also enter on line 2, Recapitulation) 13 0.00 (If more space is needed, insert additional sheets of the same size) REV-1504 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C CLOSELY-HELD CORPORATION, PARTNERSHIP OR SOLE-PROPRIETORSHIP ESTATE OF DONALD E. CALAMAN FILE NUMBER Schedule C-1 or C-2 (including all supporting information) must be attached for each closely-held corporationlpartnership interest of the decedent, other than a sole-proprietorship. See instructions forthe supporting information to be submitted forsole-proprietorships. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NONE 0.00 TOTAL (Also enter on line 3, Recapitulation) ~ $ 0.00 (If more space is needed, insert additional sheets of the same size) RSV-1507 EX + (6-98) SCHEDULE D COMMONWEALTH OF PENNSYLVANIA MORTGAGES & NOTES IN RESI DENTED ~ DENT N RECEIVABLE ESTATE OF FILE NUMBER DONALD E. CALAMAN All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NONE 0.00 TOTAL (Also enter on line 4, Recapitulation) ~ S 0 00 (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (6-98) . SCHEDULE E CASH BANK DEPOSITS & MISC COMMONWEALTH OF PENNSYLVANIA , , . INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER DONALD E. CALAMAN Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointty-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. MEMBERS 1ST FEDERAL CREDIT UNION 14,589.53 Checking Account No. 0160011304782 Value based on Exhibit "B" 2. 2000 BUICK LESABRE SEDAN 8,910.00 Vakue based on vvvvw.kbb.com average See Exhibit "C" 3. 2003 CHEVY BLAZER SPORT UTILITY 10,150.00 Value based on vvvvw.kbb.com average See Exhibit "C" 4. 1990 WINNEBAGO CHIEFTAN SERIES M-25RC 8,433.00 Value based on vvvvw.rvtraderonline.com See Exhibit "C" TOTAL (Also enter on line 5, Recapitulation) I S 40,082 53 (If more space is needed, insert additional sheets of the same size) REV-1509 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER DONALD E. CALAMAN If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME A. JOINTLY-OWNED PROPERTY: TIONSHIP TO DECEDENT 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 DECEDENTS INTERESI 1. A. NONE 0.00 0.00 TOTAL (Also enter on line 6, Recapitulation) I S 0 00 (If more space is needed, insert additional sheets of the same size) REV-1510 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS 8 MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER DONALD E. CALAMAN This schedule must be completed and filed 'rf the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACHACOPYOFTHEOEEDFORREALESTATE. DATE OF DEATH VALUE OF ASSET %OF DECD'S INTEREST EXCLUSION QFAPPLICABLE) TAXABLE VALUE 1. NONE 0.00 0.00 TOTAL (Also enter on line 7 Recapitulation) I $ 0 00 (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 I ESTATE OF DONALD E. CALAMAN FILE NUMBER Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. B ADMINISTRATIVE COSTS: ~, Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s)IEIN Number of Personal Representative(s) Street Address 2. 3. City State Zip Year(s) Commission Paid: Attorney Fees IRWIN LAW OFFICE Family Exemption: (If decedents address is not the same as claimants, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4• Probate Fees CUMBERLAND COUNTY REGISTER OF WILLS 5 Accountant's Fees 6. Tax Return Preparers Fees 7. ~ CUMBERLAND COUNTY REGISTER OF WILLS -File Inventory and Appraisement 2,650.00 144.00 30.00 TOTAL (Also enter on line 9, Recapitulation) I ~ (If more space is needed, insert additional sheets of the same size) REV-1 i12 FrX + (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, 8~ LIENS FILE NUMBER DONALD E. CALAMAN 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 NONE 0.00 TOTAL (Also enter on line 10, Recapitulation) I S 0 00 (If more space is needed, insert additional sheets of the same size) REV-151;1 EX + (g-oo) , SCHEDULE) COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ATE OF FILE NUMBER DONALD E. CALAMAN 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 outrightspousaldistributions, and transfers under Sec. 9116 (a) (12)) 1. Spousal ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 16, 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. CATHERINE R. CALAMAN 37,238.53 840 Lindsay Road Carlisle, PA 17013 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET S 37,238.53 (li more space is needed, insert additional sheets of the same size) EXHIBIT `A' t ~' ~ ' LAST WILL AND TESTAMENT I, DONALD E. CALAMAN, of 840 Lindsey Road, Carlisle, Cumberland, Pennsylvania 17013 do hereby make, publish and declare this to be my last will and testament, hereby revoking all wills heretofore made by me. 1. I direct my personal representative to pay all of my debts, funeral and administrative expenses as soon as convenient after my decease. 2. I authorize and empower my personal representative to sell any realty and/or personalty owned by me at my death and not specifically devised or bequeathed herein, at public or private sale or sales and to give good and sufficient deeds and/or bills of sale therefor, in fee simple, as I could do if living. My representative is authorized and empowered to engage in any business in which I may be engaged at my death, for such period of time after my death as seems expedient to said representative. 3. I give, devise and bequeath all of my estate of whatever nature and wherever situate to my spouse, Catherine R. Calaman. 4. If my spouse does not survive me by a period of at least sixty (60) days, then my estate I give, devise and bequeath to my children, share and share alike, the child or children of any deceased child taking the share their parent would have taken if living. 5. I direct that any share of my estate that may become payable to a beneficiary under the age of twenty-one (21) years shall be held in trust by the hereinafter mentioned trustee under the following terms and conditions: The trustee, as well as my representative, is hereby authorized to retain, unconverted, any property, real or personal, that I may own at my death and shall be under no duty to convert it into legal investments. The trustee shall have the power and authority to sell, transfer, convey, invest and reinvest and to pay over the net income of the trust property, to or for the use of such beneficiary, or to accumulate it in the sole discretion of the trustee. The trustee is also authorized and empowered to pay over to, or for the use and benefit of such beneficiary such portion of or all of the principal of the trust estate as in the trustee's sole discretion seems proper for such beneficiary's support, maintenance, education, or medical care. In making such distributions of principal or interest to such beneficiary, the trustee is directed to consider other income and sources of support for the beneficiary and the responsibility of such beneficiary's surviving parent to provide therefor. My primary object is to insure the support, maintenance, education and medical care of such beneficiary until he or she reaches the age of twenty-one (21) years. When such beneficiary reaches the age of twenty-one (21) years, then whatever remains of income or principal of the trust estate shall be distributed to such beneficiary, the child or children of any deceased beneficiary taking the share their parent would have taken if living. 6. I nominate and appoint my spouse to be the personal representative of my estate, to serve without bond. If my spouse cannot or does not serve, then I appoint Randy E. Calaman and Bryan E. Calaman to be the substitute co-personal representatives, also without bond. 7. I suggest that my personal representative retain the services of Harold S. Irwin, III, Carlisle, Pennsylvania in the settlement of my estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~~~f`' day of April, 1997. /~ , i G~ . ~~~ ~ ~`~',~GG~-- ~'«+<-/ (SEAL) ONALD E. CALAMAN Signed, sealed, published and declared by the above-named person as and for a last will and testament, in our presence, who at said person's request, in said person's presence and in the presence of each other have hereunto set our names as subscribing witnesses. ;// ~ ~ ~. ,, -7\ - is 7 .. ~ ~' ~ _~ ._ k ~~ ~~ 7 ~~ ~ ~ ACKNOWLEDGMENT AND AFFIDAVIT WE, DONALD E. CALANIAN, GAY L. IRWIN and JOY S. ZERANCE, the testator and witnesses respectively, whose names are signed to the 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 willingly, and that he executed it as his free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the will as a witness and that to the best of their knowledge the testator was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. ONALD E. CALAMAN GAY L. IN r7 . ZERA~E COMMONWEALTH OF PENNSYLVANIA : :ss: COUNTY OF CUMBERLAND . Subscribed, sworn to and acknowledged before me by DONALD E. CALAMAN, the testator herein, and subscribed a d sworn to before me by GAY L. IRWIN and JOY S. ZERANCE, witnesses, this ~~ay of Al t EXHIBIT `B' St , MEMBERS 1St FEDERAL CREDIT UNION P.O. Box 40 Mechanicsburg, Pennsylvania 17055 I Check Purpose SHARE WITHDRAWAL Check# 347233 $14,569.53 Acct XXXXXXX039 CALAMAN,DONALD E Effect: 05/15/08 Post: 05/15/08 Tlr: 0171 ~ ID DUE DATE PRINCIPAL INTEREST FEES NEW BALANCE TRAN AMOUNT SEQ (See receipt for reference) #708783 `~~ Issued By:. Moneygram Payment Systems, Inc. ' ' P.0. Box 9476, Minneapolis MN 66480 MEMBERS ~St Drawee: Boston Safe Deposit & Trust Company B°st°"• MA 00 0000347233 6-709/110 FEDERAL CREDIT UNION DA1'I~, P.O: Box 40 Mechanicsburg,:Pennsylvania 17055 05/15/08 $14,569.53 ° PAY ** Fourteen Thousand Five Hundred Sixty-Nine and 53/100 DOLLARS ** OFFI AL CHECK Dr er: MEMB 1ST F E L' ~RE UNION E IRE FOR CHE ~ ER 52,500.00 ESTATE OF DONALD E CAI.AMAN TO THR ORD1/R ---.--i 11'34723311'~:OL 2~:0 L 600 L L 30 EXHIBIT `C' 2000 Buick LeSabre Limited Sedan 4D www.kbb.com Retail Value $ 8,650 Trade-In Value $ 5,200 Private Party Value $ 6,880 Average of the 3 values $ 6,910 2003 Chevy Blazer Sport Utility 4D www.kbb.com Retail Value $ 12,540 Trade-In Value $ 8,050 Private Party Value $ 9,860 Average of the 3 values $ 10,150 1990 Winnebago Chieftan Series M-25RC Motorhome (25 ft.) www.rvtraderonline.com Low Retail $ 7, 624 ~ /~VG~ ~S, ~ 33•s~ Average Retail $ 9,243 J