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Home My WebLink About01-15-09-~ REV-1500 1505607120 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes cowry code vear Fue Npmber Po Box.2eosol INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2 1 0 5 0 2 3 2 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 202 20 1164 03 03 2005 02 24 1928 Decedent's Last Name Suffix Decedent's First Name MI MOWERY RICHARD S (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name hql MOWERY CAROL J Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW 1. Original Retum 4. Limited Estate g. Decetlent Died Teamte i r I (Attach Copy of Will) Ll THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 2. Supplemental Retum ~ 3, Remainder Retum (date of death prior to 12-13-82) qa, Future Interest compromise ~ 5. Federal Estate Tax Retum Re wired (tlate of tleath aker 1212-82) Q 7. Decetlem Maintained a Living Trust D 8. Total Number of Safe Deposit Boxes (Attach Copy of TruaQ 9. Litigation Proceeds Received ~ 10. Spousal Poverty credit (date of loam between 12-31-g1 and 1-1-gs) ~ 11. Election to taz under Sec. 9113(A) (Attach Sch. 0) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAx INFORMATION SHOULD BE DIRECTED 70: Name Daytime Telephone Number G.' EDWARD P. 3EEBER ESQ. 717 53~~~3280 ~ - FirmName(IfApplicable) -~-~~ ~-- JAMES, SMITH, DIETTERICK & CONNELLY First line of address SUITE C-400, Second line of address 555 GETTYSBURG PIKE REGISTER OF V1r1E~lUSE Q)y LY ~ l 1 vl _r~.~ - ~~ =r1 ~ ;; J •• -' [~ 01 City or Post Office State ZIP Code ~ DATE FILED MECHANICSBURG PA 17055 Correspondent'se-mail address: eps@jsdc.com Under penaltles of perjury, I declare Nat 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 [he personal representative Is based on all information of which preparer has any knowledge. SIGNATURE OF ~RSON RE ONSI LE FO ILING RETURN j~ ~/{`/~ DATj= _AD nArC ~ Y / / ~1N'/U~ I ~ rx Carol J Mowery ~~~~D ~ PA Edward P. Seeber Esq. DATE )1 13 v/vv' tStrte C-400, 555 Gettysburg Pike, Mechanicsburg, PA 17055 Side 1 1505607120 1505607120 J J 1505607220 REV-1500 EX Decedent's Social Security Number oecaaam~s Name: Richard S. Mowery 202 20. 1164 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. $ , 2 5 4 . $ $ 5. Cash, Bank Deposits & 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. 8 , 2 5 4 . 8 8 9. Funeral Expenses & Administrative Costs (Schedule H) ...................................... ... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............................. ... 10. 11. Total Detluctlons (total Lines 9 & 10) ......... .......................................................... ... 11. 0 . 0 0 12. Net Value of Estate (Line 8 minus Line 11) .......................................................... ... 12. $ , 2 5 4 $ 8 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. $ , 2 5 4 . $ 8 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES --- - 15. Amount of Line 14 taxable at the spousal tax rate, or transfers untler Sec. 9116 (a)(1.z) x .o0 8, 2 5 4.$ 8 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate X .045 0. 0 0 16. 0 0 0 17. Amount of Line 14 taxable . at sibling rate X .12 0. 0 0 17~ 0 0 0 18. Amount of Line 14 taxable . at collateral rate X .15 0. 0 0 18. 0. 0 0 19. Tax Due .......................................................................... 19 ........................................... . 0.00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^ L Side 2 1505607220 1505607220 J REV-1500 EX Page 3 Decedent's Complete Address: FIIe Number 21-OS-0232 DECEDENT'S NAME Richard S. Mowery STREET ADDRESS ~ ---- - - -_. 168 Kerrs Road CITY ~~ ~ STATE ZIP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments (1) 0.00 --- A. Spousal Poverty Credit B. Prior Payments C. Discount 3. InteresVPenalty if applicable Total Credits (A + B + C) (2) D. Interest E. Penalty Total InteresUPenalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT . Check box on Page 2 Line 20 to request arefund (4) - - 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE . (5) 0.0 0 A. Enter the interest on the tax due. --- (5A) B. Enter the total of Line 5 + SA. This is the BALANCE DUE . (5B) Q Q p 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 :.................................... ~ ~~ c. retain a reversionary interest: or .................................................................................................................. ~ ^ d. receive the promise for life of either payments, benefits or care? ......................... , . .................................. . I d . eath occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................................................... ^ Cl 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 b f ' a ene iaary 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 andbefore 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 trensfer 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 benefciary. 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 (O) 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)]. 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. Rw-159) E%* (698) SCHEDULE D MORTGAGES & NOTES RECEIVABLE COMMONWEALTH OF PENNSVtVgNN INHERRANLE TqX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Mowery, Richard S. 21-OS-0232 All properly tolndy-owned with right of aurvlvorahip must be dlacloeetl on Schetlule F. NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Rodney & Debra Little Note Receivable -payment from Chapter 13 bankruptcy 837.29 trustee on 3/7/08 2 Rodney & Debra Little Note Receivable -payment from Chapter 13 bankruptcy 821.55 trustee on 4/11/08 3 Rodney & Debra Little Note Receivable -payment from Chapter 13 bankruptcy 821.56 trustee on 5/9/08 4 Rodney & Debra Little Note Receivable -payment from Chapter 13 bankruptcy 821.55 trustee on 6/6/08 5 Rodney 8 Debra Little Note Receivable -payment from Chapter 13 bankruptcy 821.56 trustee on 7/11/08 6 Rodney 8 Debra Little Note Receivable -from Chapter 13 bankruptcy trustee on 821 55 8/8/08 . 7 Rodney 8 Debra Little Note Receivable -payment from Chapter 13 bankruptcy 821.56 trustee on 9/6/08 8 Rodney & Debra Little Note Receivable -payment from Chapter 13 bankruptcy 829 42 trustee on 10/10/08 . 9 Rodney & Debra Little Note Receivable -payment from Chapter 13 bankruptcy 829.42 trustee on 11/7/08 10 Rodney 8 Debra Little Note Receivable -payment from Chapter 13 bankruptcy 829.42 trustee on 12/11/08 TOTAL (Also enter on Line 4, Recapitulation) I 8,254.88 (If more space Is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule D (Rev. 6-98) REVd 151 EX« (1298) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Mowery. Richard S. .,. ,.~ ........ Debts of decedent must be reported on Schedule I. ITEM NUMBER ~ DESCRIPTION AMOUNT A. I Fl/1VE1(AL EICPENSE$: B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Carol J. Mowery Social Security Number(s) / EIN Number of Personal Representative(s): Street Address 168 Kerrs Road city Carlisle state PA Zip 17015 Year(s) Commission paid z. Attorneys Fees James, Smith, Dietterick & Connelly 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) claimant Carol J. Mowery Street Address 188 Kerrs Road City Carlisle State PA Zip 17013 Relationship of Claimant to Decedent SpOUBe 4. ~ Probate Fees 5. I Accountant's Fees 6. Tax Return PrepareYs Fees 7. I Other Administrative Costs 30.00 TOTAL (Also enter on line 9, Recapitulation) I 30.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) REV-0570 EX~(400) _ ~ SCHEDULE J COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Mowery, Richard S. 21-05-0232 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$) Do Not Llst Trusts a I TAXABLE DISTRIBUTIONS [include outright spousal dlstnbubons, and transfers under Sec. 9116(a)(1.2)] 1 Carol J. Mowery Spouse 8,254.88 168 Kerrs Road Carlisle, PA 17013 Total 8,254.88 Enter dollar amounts for distributions shown above on lines 1 5 through 18, as appropri ate, on Rev 1500 cove r sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 Copynght (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) cu :. ,-~ ~ `~ ~ r~~ ~svi; ,.. .. . ~ ~' .; :~.' ~ s ~U ~~ '_.% ~. ~~C ~'. ` I~ ~:F ~ - - __ 2C~9 J~~~`3 15 ~M I l ~ 06 r ;. ^~ __ ~,°., w x ~ Q x ~ ~ o ~ ~ l^ x C/~ ~ ~ ~ ~ °~ M ° w ~ w ~ ~ ~ Q Q ~ W H ~ ~ ~ ~ ~ ~ ~ C7 ~ U ^- U x' U CCU W Q 0 W '. x Q c. a ~ M January 14, 2009 Glenda Farner Strasbaugh, Register of Wills Cumberland County Courthouse 1 Courthouse Square Cazlisle, PA 17013 Re: Estate of Richard S. Mowery, deceased File No. 2005-00232 Dear Ms. Farner Strasbaugh: Enclosed are the following documents to be filed in the above-referenced Estate: ~. ~~ ~~ SECURITY ~t ~I~:~`VII~ I1 r_ Cheryl L. Baker, CP Certified Paralegal clb@jsdacom 1. An original and two (2) copies of supplemental Pennsylvania Inheritance Tax Return. 2. An original and two (2) copies of the supplemental Inventory. 3. Check number 9012 in the amount of Thirty Dollars ($30.00) representing the filing fee for the supplemental Return and Inventory. Please time-stamp the extra copies and return them to in the enclosed self-addressed, stamped envelope. Additionally, please update your records to reflect Attorney Seeber's new contact information: Edward P. Seeber, Esquire James, Smith, Dietterick & Connelly, LLP Suite C-400 555 Gettysburg Pike n o Mechanicsburg, PA 17055 _ ~ `° Phone.• 717-533-3280 `~~.. > ~ ~~ -' ,~- Email: eps~a~j'sdc.com ~-~ - r ~~,~ ~ ',_ If you have any questions, please feel free to contact me. ~ ~ ~ _„ Very truly yours, n ~ o , ~.-~> JAMES, SM.ITH,~DIETT-ERICK Bt CONNELLY, LLP rn Cl erg , Cp Cer i~ied Paralegal Enclosures ca Cazol J. Mowery, Executrix 134 SIPE AVENUE Reply to: Suite C-400 HUMMELSTOWN, PA ,]Oafi 555 Gettysburg Pike MauNC Aooaess Mechanicsburg, PA 17055 eo eox eso HE~isHEV, PA nos3 Direct Dial: 717 298 2094 - - To~~ FREe ,.aoosaz assn Direct Fax: 717-298-2095 TES ~nsa3szao FAx ~n sss-n~ i wwwi_tlc cam )\\11''''11111 IlI1 1III!Ilk 11.0 (""111\ III' I III (JIII,I' J.S.).( January 15, 2008 Glenda Farner Strasbaugh, Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, P A 17013 Re: Estate of Richard S. Mowery, deceased File No. 2005-00232 Dear Ms. Farner Strasbaugh: Enclosed are the following documents to be filed in the above-referenced Estate: 1. An original and two (2) copies of supplemental Pennsylvania Inheritance Tax Return. 2. An original and two (2) copies of the supplemental Inventory. 3. Check number 8575 in the amount of Thirty Dollars ($30.00) representing the filing fee for the supplemental Return and Inventory. Please time-stamp the extra copies and return them to in the enclosed self-addressed, stamped envelope. If you have any questions, please feel free to contact me. Sincerely, JAMES, SMITH, DIETTERlCK & CONNELLY, LLP ~_\ ) ~ "1 . '-IV) I~ Ch . Baker, CP Certified Paralegal Enclosures cc: Carol J. Mowery Reply to: Suite 204 5020 Ritter Road Mechanicsburg, P A 17055 Direct Dial: 717-298-2094 Cheryl L. Baker, CP Certified Paralegal 717-298-2094 clb@jsdc.com ~:" 1'.,: CJl " -:--:-.~.,. 01 ( r' .- , 134 SIPE AVENUE HUMMELSTOWN. PA 17036 MAILING ADDRESS PO BOX 650 HERSHEY. PA 17033 TOLL FREE 1.800.942.3660 TEL 717.533.3280 FAX 717.5337771 www.jsdc.com r- 1 - - - - - - - - - -. - - - - - - - - _. ~ u.l O~ 'T'..-:J t5 <I: 00 <I: D..; 0 t;; zr--'.~ OO~~lfl:::l ~a:I-t'--O .c..w..I-z~ ~ is >!5 :::l 8 2: r-- o Ll'1~ c.D:1l -(0 M --0 tR-~ ,......("{\ LLJ::' M o r-- qn n ~~ ~~ o o o o on on o r-- -< ~ ~ ~~ ! ~ . ! '-".1 -~..' II'" Q -- '1r- ::. (...;'- I" ..l-J "j, II: 55 T I Drl ,d 2/- ~5 - O:l3-2.. 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