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HomeMy WebLinkAbout11-20-0815056051047 REV-1500 EX (06-05) OFFICIAL USf ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year / File Number PO Box 280601 INHERITANCE TAX RETURN ~ / /~ (~ f ~-y l Harrisburg, PA 17128-0601 RESIDENT DECEDENT l y DDD ! l ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 32~ of 7'~0~ ~7152QO~ a628 19 ~~ Decedent's Last Name Suffix Decedent's First Name ~U N N' ~ USN l -T'~ (If Applicable) Enter Surviving Spouse's Information Below Spoussteee's LastA,Name Suffix Spouse's FirstfName trl ~ N ~ /T 171E ~ Q Spouse's Social Security Number ~ ~ ~ ~ O ~ 6 ~ ~ THIS RETURN~MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW MI (l MI ~ 1. Original Return O 2. Supplemental Return O 3. Remainder Return (date of death prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) ~ 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 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 TO: Name Daytime Telephone Number C~r12Eko(~' f71. ~uNN 7 i 7 730 aq8~ Firm Name (If Applicable) .. REGISTER OF WILLS USE ONLY First line of address ~{- 3 0 .5 1'Yl o T -T E~ ~. t'} N E Second line of address City or Post Office State C 1~ ~ P I~ r~ L P f~ ZIP Code ' ."~ ~~o~ ( ~_ w N W ,_ -. --ti=' i'i _ . ~ i .:.i ~_.. c__: ;- ~~ Correspondent's a-mail address: 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. SIGNAT~E OF PERSON RESPONSIBL~9~ FILIN~TURN D TE AD~D1RgSS -{~- ,t ~ ~ T3~~ ~~ `1 ~ hC~YIL ~14,~/Y14~ I 1 I I I ~ ~~o ~ 7~~ J ___ SIGN URE OF PREPIjRER O THAN REP ESENTATIVE ATE ~JC_ ~ ~ ~vn J ~ I~ a~ ADDRES~/ fTI~~L'Y2°S~ ~~• ~ ~P ~~1~~1 r i~~. %701 ~~/~Yl~ C~r7~7~i/-772 PLEASE USE ORIGMAL FORM ONLY Side 1 15056051047 15056051047 h,~ O ~~ d ;. ~ -a ~ ~_~ e .~''~`- O ? ,-~ ~-~, 1~ED ~ ~~~ 15056052048 REV-1500 EX Decedent's Social Secur it y umber Decedent's Name: `J Ltt1/YtLrG~ ~• ~LCYIV~ /N ~ 7 ~ ~ 5 Q' ( I 1" ~:~' 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. ~ 3 'l- . 8 :~ 6. Jointly Owned Property (Schedule F) p Separate Billing Requested .... ... 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ®Separate Billing Requested..... ... 7. 8. Total Gross Assets (total Lines 1-7j ................................ ... 8. ~ ~ ~ ~ ~ ~~ 9. Funeral Expenses & Administrative-Costs (Schedule H) .................. ... 9. ~ j-f - ~ Q Cj 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............. ... 10. . _~, 11. Total Deductions (total Lines 9 & 10) ................................ ... 11. • p ~• 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. ~ U ~ ~ .~ TAX COMPUTATION -SEE INSTRUCTIONS FOR~APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 // 16. Amount of Line 14 taxable at lineal rate X .0 _ . 16 ~ 17. Amount of Line 14 taxable at sibling rate X .12 . 17 18. Amount of Line 14 taxable at collateral rate X .15 18 19. TAX DUE ........................................ .............. ..19. . a 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT C~ ~`~ ~^~ ~- ,~ '-~ I- ~ `~7 Side 2 15056052048 15056052048 J REV-1500 EX Page 3 File Number Decedent's Complete Address: DECEDENT'S NAME ,. . ~ucLvi i~r,L R ~ u h n STREET ADDRESS CITY ~~~~ i 1 l f ~ ,STATE ~~ , ~ ZIP 1 ~ O Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) ~- G~ -"" 2. Credits/Payments A. Spousal Poverty Credit __ B. Prior Payments __ C. Discount Total Credits (A + B + C) (2) -" d °""' 3. InteresUPenalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) ---- U -^ 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) 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. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) °-' ~ 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 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? ................................................................ ...... ^ Q~ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consitleration? ........................................................................................................ ...... ^ 3. Did decedent own an "in trust 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 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 isdefined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1508 EX * (1-97) • SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, ~ MISC. INHRESIDENTDECEDENTRN PERSONAL PROPERTY ESTATE OF ~ FILE NUMBER .~uc~.-vl.i~c.~ ~ • ~) u,vt vl 21~t18'~ ..017,6 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned wkh the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH ~. ~ ek~k~ f"'o`~a.lli~. ~'io9•&_3 ~r~ecei~ed ~~ol~of~, ~' /~9•$3 re~ res~~,+2 ~,t( ro ,~ (~' ~rH , ~ooi7,3`~ l C~ '~ ~ . r n ~'P:res ~' r vt ~°~ L'ree k l.~.tiu-~ 1.. ~ IN1 B-rr-~'~,I.~co~ ~ • . dv o1 ~ 3 9 d~ ~ fo ~ ~~.1~' ~ r~.~~,t~s~ - ~ ~-t ~r~ek v ~L ~KCt ~-~ VV1~0'Yt-T~~--- - S~i° DY~C~e~S' ~J~: D~ TOTAL (Also enter on line 5, Recapitulation) ~ $ ~ ~ L~, ~ (If more space is needed, insert additional sheets of the same size) ~- REV-1511 EX+ (10-06) ak. SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ~J uGvn, ~~c.~ R , ~ u,n vt, FILE NUMBER 21-08 - . O l7(~ Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: t. P,-e - P~ ~ d B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City _ State Zip Year(s) Commission Paid: 2~ Attorney Fees 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 5~ Accountant's Fees ti. Tax Return Preparer's Fees ~. rro ~ ~ Kc3 Fem. , Ply . .L-1l~er~~~'cvn ~~ ~Qn ~e~}ur-r~ ~ ~ C~~y ~ ~cr +/os~~ TOTAL (Also enter on line 9, Recapitulation) I ~ (If more space is needed, insert additional sheets of the same size) 5 ~3~. oU 15.Q« I.oa ~. DU . F~EV-1513 EX+ (9-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER RELATIONSHIP TO DECEDENT ANIUUNT 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 /- '~Snec. 9116 (a) (1.2)] 1. 1. t'~YLt E'~f't7'Yt Y 1' l • ,1~ ui-'LV~ ~ o u s ~ j E?C~, ©z~ °~, If 3 0 ~ 1~1~1t~r- Ir.rvvi~ C«-~p I-~~11~ ~A~ ~~~~r ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON RE:V-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: 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 I $ (If more space is needed, insert additional sheets of the same size) rll,-~Iberl~n~ ^ol~:nt~r ~e.~iste_^ ~!f 'Mills July 11,2008 ~?ne Courthouse Square Carlisle, PA• 1701 Re: Juanita. R• Dunn Fsta,te File No. 2008 - 00176 I a.im to complete administration of the above estate b;y the end of ca.lenda.r year 2008. Although Juanita, R• Dunn died JL~ly 15, 2005, the Estate account wa,s only opened on February 20, 2008. At Jua.nita.'s date of death, there were no known assets in her sole ovaner.-ship. All assets a.ppea.red to be registered as Joint Tenants with Right of Survivorship ti+~ith her surviving spouse, Cameron I'.'!• Dunn. On Februa.r~r 7, 2008, oil royalty checks totalling X109.83 were unexpectedly received in the Decedents name. The recent sharp rise in oil prices apparently ha.s made some very old shut in " stripper wells" profitable again. I have attempted t;o contact via. letter and phone, the very small "P+Tom a.nd Pap" oil company in T~[onta.ria that services the oil royalty interest. As of this date, July 11, 2008, there has been r~o reply to my correspondence and phone messaties. Sincerely yours,, `'~~-~- n~~~ I ` l,~~G~ ~~-~~- .~_: ° ` ~- ~1~ _ ~- Cameron Pub. Dunn _ '_`_ cz "_ ' -„ Executor ~, `,. - L~ J . J ' ...... n.l I_...3 -'-. J `~-: " i~ L , , `-- - n; O =- ~a ~~ c~ ---- REGISTER OF WILLS CUMBERLAND COUNTY PENNSYLVANIA ~:N'`~~. ~~ ~ ~ ~, :~~. ;. .~Y .a No . 2008- 00176 Estate Of : JUANITA R DUNN CERTIFICATE OF GRANT OF LETTERS PA No . 21- 08- 0176 /First, Middle, Lastl Late Of: HAMPDEN TOWNSHIP CUMBERLAND COUNTY Deceased Social Securi ty No : 325-D 1-7400 WHEREAS, on the 20th day of February 2008 an instrument dated October 16th 1998 was admitted to probate as the last will of JUANITA R DUNN /First, Middle, Lastl late of HAMPDEN TOWNSH/P, CUMBERLAND County, who died on the 15th day of July 2005 and, WHEREAS, a true copy of the will as probated is annexe~~' hereto. THEREFORE, I, GLENDA EARNER STRASBAUGH Register ~~f Wi11s in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to: CAMERON M DUNN who has duly qualified as EXECUTOR(R/X) and has agreed to administer the estate according to law, all of which fully appears of record in my office at CUMBERLAND COUNTY (~OURT HOUSE, CARLISLE, PENNSYL VANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 20th day or February 2008. **NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) LAST WILL N ~~ v °~ v ;~ ~~ ,~ I, JUANITA R. DUNK, of South Middleton Township, Cumberland County, Pennsylvania, declare this to be my Last Will and revoke any wills previously made by me. I. I direct that any and all inheritance, estai:e and transfer taxes imposed upon my estate passing under my will or otherwise, shall be paid out of the principal of my residuary estate. ~, ; - II. I devise and bequeath the residue of my estz~e o£`'' :, ` ~ ._- . whatever nature or wherever situated to my husband, C;~~merori.' M . Dunn . ~ - _. - i .~- III. If my husband, Cameron M. Dunn, does not"survive-~ ~n l , me, I devise and bequeath my estate to my son, Craig C. Dunn. IV. In the event my son, Craig C. Dunn, does not survive me, I bequeath my estate in equal shares to Cynthia Adams Dunn, He-men --Catfie~i~.-Kelly, Nancy Jean Johnson, Helen Dunbar and Carolyn Kennedy, or to the survivors. I:n the ev~~-t -`f~feTen~Cath.erine-- Kel.1~z~._pretle.cea-se-s--me, her share shall. go `1=b fier~~-son;---Patr-ick Kelp, V. I appoint my husband, Cameron M. Dunn, t:o be executor of this my Last Will. In the event he fails to qualify or ceases to act, then I appoint my son, Craig C. Dunn to be executor. If he fails to qualify then I appoint F-ax#~--~-1~-Ti~ti-`s~~c-e~li~p-~~y-' ~~1 `_ s' VI. I direct that my personal representative need not file bond in this or any other jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hared and seal this 16th day of October, 1998. ,~ r__. L._ -- ./'' i /'" i c. G /~~, ~C - ~.-~i SEAL ,; ~, The preceding instrument consisting of two (2) page(s) was on the date thereof signed, published and declared by JUANITA R. DUNK, the testator herein, as and for her Last Will, in the presence of us, who at her request, in her presence, and in the presence of each other, have subs<:ribed our names as witnesses hereto. .- ~ ~~..~~. STATE OF PENNSYLVANIA .. SS COUNTY OF CUMBERLAND .. We, JUANITA R. DUNN, Frances H. Del Duca and Carol A. Treaster, the testator and witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the under~~igned authority that the testator signed and 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 testator, signed the will as witness and that to the bust of Her knowledge the testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. 1 %'~~ .: <~-' mill ~ TiG./~'' ~~1 7 ~~.' c.~ ,J~~~''i!:•o'' ` Testator '~: --Witness ~~ Witness SUBSCRIBED, sworn to and acknowledged before me by the testator, and subscribed and sworn to before me by Carol A. Treaster and Frances H. Del Duca this 16th day of October, 1998. i Notary b is tdOYARlAt_ SEAL sN~f~LEY P, cLEV~aat~ek, r,o~rA~ ~ ~E~~r ;~: F C3t6t$te B~ro~~gh, ~airn~rf~raci vourady~ e, ~Y ~Cmr~,isatura txpi:os iN'sseh 5, 2ilt)C