HomeMy WebLinkAbout12-03-08 (2) 15056041046
REV-1500 EX (05-04)
` PA Department of Revenue ~tcwa_ ysi: o~rLY
Bureau of Individual Taxes County Code Year File Number
Dept. 280601 INHERITANCE TAX RETURN
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Harrisburg, PA 17128-O6b1
.. RESIDENT DECEDENT D`
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,.
ENTER DECEDENT INFORMATION BELOW
~o2'C~o~ ~fl~2 f q~'9~to
D~ce~ien! Last flame Suffi.~ Deg r~i~,nCs First tJame MI
k r/ M .~
(If Applicable) Enter Surviving Spouse's Information Below '
Spouse's Last Name Suffix Spouse's First Name MI
.. - '~
Spouses Social Security Numf,er
' { ° '' ' ~ ''
~; - THIS RETURN MUST.BE FILED IN "DUPLICATE WITH THE
~. ~~ .` REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW ~ "
® 1. Original Rei,urn O 2. Supplemental Return Q 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
h
Firm Name 11f,4pplicaLlui
First line of address
Sa~cond line of address
r
__ _,
City or Post Office ~ Stafu ZIP ~;~de
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ADDRESS
SIGNATURE OF PREPARER OTHER THAN
DATE
PLEASE USE ORIGINAL FORM ONLY
Side 1
15056041046 15056041046
Correspondent's a-mail address: Tla,;~ ~~lt(„ Y "~~ C1 ~~~ 1+~,~r a t,' ~ ~~ n
Under penalties of perjury, I declare that I have examined this return, inGuding accompanying schedules and statements, and to the best of my knowledge and belief,
it is true. correct and comolete. Declaration of oreoarer other than the nercnnal renresenrativa ~~ ha~o~ ,,,, ~u ~„r„~,.,~e,,., ,.r..,ti~..ti .,.e...,.~, ti.,~ ...,,, ~.,,...,~,.,,.
RFV-1500 EX Pagz 3 _, .File Number
..- .
Decedent's Complete Address: i-- ° ~ .
DECEDENT'S NAME ~/ ~ j ` ~
- ~1~~~_I~ ~ l'T N _ ---- ----- ---
--
STREETADDRESS --- ""-------"--
~~ 37 mss; "T ~ 1N~c.E ~'-~
A-/' ~ ~ ~/ -- _ -- --
---
-- "
CITY ~ S J/~-/
y~ ---,-
~TATE~~ i ZIP J,7O~~~~C~C~
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
' C. Discount _-_~ ~ ( -_--
3. InteresUPenalty if applicable
D. Interest
E. Penalty
Total Credits (A + B + C) (2) ~ ,~ ~ ~ . ~~
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.
(3)
(4)
5. If Line 1 + Line 3 is greater than Line 2, en et r the I erence. Is Is e - - ,~ ~ ~ ~ ~ ~ ~~
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(56) ~ ~ •
r--
Make Check Payable fo: REGISTER GF W1LLS, AGENT
. _ - ;i`'
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: ~ Yes No o --
'
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 ................................................................................................................... ...:... ^ Q"
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 "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.
s ~ } ~ <_
y ry p ,
For dates of death on or after Jul 1, 1994 and before Janua 1, 1995 the tax rate im osed on the net value of trap ,
sfers 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 is defined, under
Section 9102, as an individual who has at least one parent in common with the decedent, whefher by blood or adoption.
(5A)
~5~56042047
REV-1500 EX
RECAPITULATION
1.
Real estate (Schedule A) .............................................
1. 4
2. Stocks and Bonds (Schedule B) ......................................: 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. ,
~ .
~ ~,
4. Mortgages 8~ Notes Receivable (Schedule D) ............................. 4. ~ ..
. {,
.
5:
Cash, Bank Deposits 8~ Miscellaneous Personal Property (Schedule E) ........
5. ;
' ) t '
'~ 4-^ ~ ~ ~-'.. , G
t
ti
,
~
~:
~~
:,~
n~ ~. trr:=~ ,f
6. Jointl Owned Pro e ) p g q
y p rty. (Schedule F C Se crate Billin Re uested .......
6. i !~-' ~. ~ , ~ ~ , ,1 d
•
7. Inter-Vivos Transfers 8~ Miscellaneous Non-Probate Property ~ ~,+
,. ' • "~`'~~
~ C ° ~
Schedule G O
( ) Separate Billing Requested........
7. ~
- .,, 3 ?~ .
_ s ~ ~=
8. Total Gross Assets (total.Lines 1-7) ............................ .. 8. ' ~ '~~ ~ ~ ~ '' ~ ~•
_ .-°
9 F ' ' ~ ~ ~ a
. uneral Expenses 8~ Administrative Costs (Schedule H) ................... 9 ; ;
k~ ~~'3
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)...........
..... 10. -
,
~ >, `~ a ~
_
i
:;
d
11. Total Deductions (total Lines 9 8~ 10) ................................... 11. ,~', ~ ` ~ ~ ~
12. Net Value of Estate (Line. 8 minus Line 11) .............................. 12. 1 ~ ~ 3 ~ ~ ' 1.
13.
Charitable and Governmental Bequests/Sec 9113 Trusts for which 1
~ ,' ~~ ~
an election to tax has not been made (Schedule J) ........................ 13. / x ~ > ~
14. Net Value Subject to Tax (Line 12 minus Line 13) ........................ 14. ` ~ 3 3 I ~ ~ > k~`,
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 t xa a
at lineal rate X .0 ~ ~ ~ ~ ~ ~ ~ ; ~ t~ ~,;+
16. _~, "&~`' ~%`~ "` `
~ ..
`7 ~ ~ ~
i
~
17.
Amount of Line 14 taxable ~ ~ ` ,
.
,
;
''~ ~
~£~ ` `
at sibling rate X .12 ti 17. ,
, ~
18. Amount of Line 14 taxable
at collateral rate X .15 ~ ig, ~ ~'y
.. , ..
. ;~y
.., .
19. TAX DUE ......................................................... 19.
20. FILL INTHE OYAC IFl(OUAR>= itEQUESTING A REFUND OF AN OVERPAYMENT
Side 2
15056042047 15056042047
O
Rev-roa Ex ~ c+-sal
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
SCHEDULE E
CASH, BANK DEPOSITS, 8~ MISC.
PERSONAL PROPERTY
ESTATE OF FILE NUMBER
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointlyowned with the right of survivorship must be disclosed on Schedule F.
ITEM ~ VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
~G'~ ~ 7} ?+~ .$,~ ~-, .fir
;~ ~' , ~'
TOTAL (Also enter on line 5, Recapitulation) a ~ ~ !
(If more space is needed, insert additional sheets of the same size)
REV-1509 EX • (1-97)
SCHEDULE P
COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
r n .. ~.. m < d' - 4 t~ .. ~
Bey g. ~{.. *¢ F~ 4 ,,+~
~~?~..1 ~'f +,f~~"v~ ;mss"F.I~~F f ~ ~ tiA^ . ,p,~ ~~~`` 6r ~i.A
d"
ff an asset was made joint within one year of the decedents date of death, it must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME ADDRESS . ~ RELATIONSHIP TO DECEDENT
A. J t~f~ Ott '. ;~ ~' h~J 1 0~ /~1~,~~t~ ~~ ~ :,'t ~,
Sad
~, ~~ ~ ~=,
B.
C.
JOINTLY-0WNED PROPERTY:
REM
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 forjointly-held real estate.
DATE OF DEATH
VALUE OF ASSET % OF
DECD'S
INTEREST DATE OF DEATH
VALUE OF
DECEDENT'S INTEREST
rI! pNE !!'jam ~' Ca ~' ,~. ~,~ ;~rsr~
~
"
S
~
,~cr~v~r ~,.~
-~~~~~p
~~, r~~ 9~
X07• . ov
5~
r .
__
_
__
TOTAL (Also.enter on line 6, Recapitulation) I ; ~ .. _.
(If more space is needed, insert additional sheets of the same size)
REV-1510 EX+(1-97) -
SCHEDULE G
INTER-VIVOS TRANSFERS 8
COMINHERITANCEDTAXERETURNANIA MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF , ~ FILE NUMBER ~ ~ ~,
This schedule must be completed and filed if 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.
ATTACH A CORY Of THE DEED FOR REAL ESTATE .
DATE OF DEATH
VALUE OF ASSET % OF
DECD'S
INTEREST
EXCLUSION
IF APPLICABLE
TAXABLE VALUE
~~~~o~~~~-~ ~# 4~Fs~ - " ~ ~`R~
~~
TOTAL (Also enter on line 7, Recapitulation) I $ _.
(If more space is needed, insert additional sheets of the same size)
EV-1511 EX+ (12.99)
SCHEDULE 1~1
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES &
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Debts of decedent must be reported.on Schedule [.
ITEM
A. FUNERAL EXPENSES:
1.
i_~ ~a5~tr v~~.~.~ ~°~r~r~~~. ~ aa~. z
B. ADMINISTRATIVE COSTS:
t. Personal Representative's Commissions
, ~ ~ I~ tin s d d
~
Name of Personal Representative(s) J DI.1~ ~• ~~ ~`~`°~
Social Security Number(s)/EIN Number of Personal Representative(s)
dress ~ ~ ~/rl ~~~' ~~ k tJ ~
Street A
d
City t_ ~r-? ~ ~ l ~-^ ~•- State ~f'~ Zip I ~~ ~
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 ~~~ ! ~ ~jC'1''1C.~"# 2ECx(S~~' ~ ~ ttlf ttL,S a ~w ~AJ~- ~fw ~" t
~~ ~ i ~~~
5. Accountant's Fees
.~
6. Tax Return Preparer's Fees f~~
7.
TOTAL (Also enter on line 9, Recapitulation) I $ ~ ~'~ ~~ ~~, 4 ~~/
(If more space is needed, insert additional sheets of the same size) 1
REV-15t2 EX+ (12-03)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE 1
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
ESTATE OF FILE NUMBER
v,,.,
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
(If more space is needed, insert additional sheets of the same size)
REV-1513 EX+ (9-00)
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
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) (1.211
1.
s~,a? Fd .~P ~.. ... ''''. 'R' f~
L.AU@fi ~ . p~P ~ p $ '~r~t.~,~~~ ~ ~ .~«~~ ~{.- ~ , ;gip. . ~ '~
~-S
. /[ ~ C7 /1F~- L/ •' I ftd ~ ~ ~Y~~,:~~` -"t, s' i. ~fy„`/r~_~" 's~,~.`".'+ J.•'~{f 4~ ~ ""_„"~° f(,~
/
~;.
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THR OUGH 18, 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.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
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)
Free Checking ~~ccount Statement -PNCBANK
For 24-Hour information, sign on to PNC Bank Online Banking
'~-~ on pnacom.
For the period 09/26/2008 to 10/14/2008
EST OF MARY M KUHN DECD
Primary account number: 50-0578-6957
Page 3 of 3
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$8,073.32 1 U/I U/201)8
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charge. Please contact us for additional options.
FORM953R-1005
Interest Checlung Account Statement ~ PNCBANK
For the period 09/13/2008 to 10/14/2008
~]O For 24-Hour information, sign on to PNC Bank Online Banking MARY M KUHN DECD
L~ on pnc.coln, Primary account number: 51-4022-6821
Page 3 of 3
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FORM953R-1005
Senior Premium Plan Account Statement .
For 24-hour information, sign on to PNC Bank Online banking
on pnc.com.
For tu. p.rioa ov~uzoos ~ osnzzoos
MARY M KUHN
Primary account number: 51-4022-6821
Page 4 of 4
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YOUR EA OUTSTANDING BALANCE
ao Da s $212.00
$IILING 30 Da s $O,OO
DATE Gurtent $O.OO
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09115108 $212'00 Minimum rebllling charge is $2.99
30TH OF NEXT MONTH W ILL BE SUBJECT TO A RE-BILLING CHARGE OF 1 114 % (ANNUAL RATE 15 % )
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Mead Living Ctr West Shore 4
Meadows Living Ctr West Shore
4837 East Trindle Road
Mechanicsburg, PA 17050
Resident Statement
Date: 11/01/2008
John Kuhn
19 Amherst Drive
Camp Hill, Pa 17011
DATE BALANCE FORWARD
10/10/2008 PAYMENT
CURRENT BALANCE DUE.
Re: Mary Kuhn
Account#: 16897
Balance Due: .00
Amount Enclosed
3,281.92
(3,281.92)
.00
Interest Earned Year-to-Date: 79.12 ~a:.~C..~'
j~ ~~~ j
Thank you for choosing Country Meadows of West. Shore 4!
Please include the top portion of this bill with your payment by the
Meadows Associate"s, Statement questions contact Bonnie 717-975-3434
For pharmacy questions please contact "Alert" direct at 1-800-266-9954
Resident Name: Mary .Kuhn Account#: 16897
Statement Date: 11/01/2008'
a o
Fide/i
/NVESTMENT~
001022900
MARY MARGARET KUHN
JOHN P KUHN
19 AMHERST DR
CAMP HILL PA 1 701 1-7701
~rn~~~m~~~nnn~~n~~~~n~~~ui~~~mnr~~u~~~~~~nr~~~~)
New Account Prof/le
Aprll23, 2004 "~~_
Page 1 of 2
Online Fidelity.com
FAST(sm)-Automated Telephone 800-544-5555
Customer Service 800-544-6666
Account Ownershln
Joint Name Soaal Security Number Date o! Birth Country of Tax Residence
Mary Margaret Kuhn 235-18-4440 02-19-20 U.S.A.
MaBeig Address Evening Phone Oay Phone
19 Amherst DR 717-763-8154 717-605-7332
Camp Hill, PA 17011
Permanent Mailing Address Ocwpation Affiliation
Same as Mailing Retired None
Joint Name Soaal Security Number Date of Birth Country of Tax Residerroe
John P Kuhn 208-42-4911 11-18-54 U.S.A.
Marling Address Evening Phone Day Phone
19 Amherst DR 717-763-8154 717-605-7332
Camp Hill, PA 17011
Permanent Ma/ing Address Ocarpation AN/iation
Same as Mailing Buyer None
' Note: Please verify the accuracy of the accou nt and/or customer level information. Make any corrections on the attached coupon or via signed
letter of instruction.
Account Setua Account Information
Account Number Z85-796840
Type of Ownership Joint WROS
Dividends and Capital Gains Direct all security distributions to the cash account or money
market fund indicated below. Reinvest all mutual fund
distributions to the fund that said the distribution.
Checkwriting/Check Card If elected, you will normally receive your checkbook and
Check Card within 2 weeks.
Transfers Between Your Bank and Fidelity If you applied for Bank Wire, Money Line or Automatic Account
Builder, then the feature will be effective wthin 1 U business
"Investment objective definitions are provided on the last page of this letter.
As a general matter, Fidelity does not assign representatives to customer accounts. All properly completed account applications
have been approved/accepted by a registered principal.
** Investment Objective Conservative
Account Mailing Address. 19 AMHE-RST-DR -
CAMP HILL, PA 1 701 1-7701
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LAW OFFICES
317 THIRD STREET
' NEW CUMBERLAND, PENNSYLVANIA 17070
LAST WILL AND TESTAMENT
OF
MARY M. KUHN
I, MARY M. KUHN, of New Cumberland Borough, Cumberland County,
':'Pennsylvania, being of sound mind, memory and understanding, do hereby make,
`'publish and declare this as and for my Last Will and Testament hereby revoking
'land making void any and all other wills by me at. any time heretofore made.
I.
I direct that my Executor hereinafter named shall pay all my just
debts and funeral expenses as soon as conveniently may be done after my decease.
II.
All the rest, residue and remainder of my estate, whether real,
;.!personal or mixed, and wheresoever situate, I~hereby give, devise and bequeath
;as follows:
~`
`\1~ A. One-fifth (1/5) unto my son, JOHN P. KUHN.
B. One-fifth (1/5) unto my daughter, MARGARET E. KUHN.
C. One-fifth (1/5) unto my daughter, MARY A. BOTTE.
D. One-fifth (1/S) unto my daughter, LAURA S. KAPP.
E. One-fifth (1/5) unto my son, MARK D. KUHN.
III.
I hereby nominate, constitute and appoint my son, JOHN P. KUHN, as
Executor.-of this, my bast Will--and T-estament fif the-said John P. Kuhri should
.predecease me, fail to qualify or cease to ac't as such, then I nominate,
constitute and appoint my daughter, MARY A:.BOTTE, as Executrix.
LAW OFFICES -
N F. LAFAVER c' -
I V
7 THIRD STREET
CUMBERLAND, PA
No fiduciary acting under this Will shall be required to post bond
in this jurisdiction or in any jurisdiction in which he may act.
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