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HomeMy WebLinkAbout01-29-09 (2)15056051058 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes din County Code Year File Number Po eox 28oso1 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 08 1161 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 205-12-9156 11 /02/2008 03/01 /1924 Decedent's Last Name Suffix Bailey (If Appiicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Decedent's First Name MI Eleanor D Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILE D IN DUPLICATE WITH THE REGISTER OF WILLS FILL 1N APPROPRIATE OVALS BELOW ~ 1. Original Return Tt 2. Supplemental Return `."`i 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) c ~'; 6. Decedent Died Testate i,`~::'i 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 r 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) (:ORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number William L. Grubb, Esq, (717) 763-5580 F=irm Name {If Applicable) REGISTER OF WILLS USE O~ ~_ :::~, First line of address ~ ' r i.i '? 3803 Gettysburg Road LL: "'~ __ i J Second line of address ~ - '~ ~ .-t - .~~. - , DAT~~ILED - j City or Post Office State ZIP Code __~ --.. _,-r 'T~ •• Cramp Hill PA 17011 ~~ -=' ~ --r- Correspondent's a-mail address: GfUbblaW@aOLCOm 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. SIGNATURE~fiPERSON RESP IBLEf~1Z FILI RETURN ~. DATE J C~' t ADDRESS ~ ; ri G~ ~ ~ SIGNAT Rt{ E aF e ARER OT}A'ERR)~AN RSENTATIVE DATE _ ADDRE S8o3 ~°~ T`7SB~~- IW!'1"O V~ML/ fi'~ ~~ ~ r.4' ' ~J ('~ PLEASE USE ORIGINAL FORM ONLY 15056051058 Side 1 15056051058 l ~( J 15056052059 REV-1500 EX Decedent's Social Security Number EieatlOr D Bailey ' 205-12-9156 s Name. Decedent 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. 265,425.10 6. Jointly Owned Property (Schedule F) a`_mm::",::> Separate Billing Requested ..... .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~~~=5 Separate Billing Requested...... .. 7. 8. Total Gross Assets (total Lines 1-7) .................................. .. 8. 265,425.10 9. Funeral Expenses & Administrative Costs (Schedule H) ................... .. 9. 14,089.74 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............. .. 10. 11. Total Deductions (total Lines 9 & 10) ................................. .. 11. 14,089.74 12. Net Value of Estate (Line 8 minus Line 11) ............................ .. 12. 251, 335.36 13. Charitable and Governmental BequestslSec 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. 251,335.36 ... __ - .. . _........._. __ _ ._..m . ....._._ .. _... _ 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 .0 15. 16. Amount of Line 14 taxable at lineal rate X .045 251,335.36 1g. 11,310.09 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. 11,310.09 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT :~; 15056052059 Side 2 15056052059 REV-150() EX Page 3 File Number vca.cwcn~ ~ vvu~M~c~c r~aaa~.`aa. DECEDE:NT'S NAME Eleanor D Bailey STREETADDRESS 309 N. 21st Street CITY Camp Hill DECEDENT'S SOCIAL SECURITY NUMBER 205-12-9156 STATE ZIP ' PA 17011 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty Total InteresUPenalty (D + E) (3) Q. 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. Entf;r the interest on the tax due. (5A) 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 11,310.09 0.00 0.00 0.00 11,310.09 11,310.09 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? ...................................................................... ^ 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 "intrust for" or payable upon death bank account or security at his or her death? .............. ^ d. 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 unposed on the net value of transfers from a deceased child twenty-one years of age or younger at death 10 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 unposed 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-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Eleanor D. Bailey 21-08-1161 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. in more space Is neeaea, insert additional sheets of the same size) RE'J-1511 EX+ (12-99) SCHEDt~LE N COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES 8c INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Eleanor D. Bailey 21-08-1161 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1 Neill Funeral Homes, Inc., 3401 Market Street, Camp Hill, PA 17011 2,824.74 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City .State Year(s) Commission Paid: 7. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Zip Zip 10, 890.00 375.00 TOTAL (Also enter on line 9, Recapitulation) $ 14,089.74 (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (11-D8) pennsylvania SCHEDULE ] DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF Eleanor D. Bailey FILE NUMBER 21-08-1161 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT Do Not List Trustee(s) AMOUNT OR SHARE OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 2116 (a) (1.2).] 1. Lawrence J. Bailey, 58 Little Run Road, Camp Hill, PA 17011 son 1/3 2 Richartl T. Bailey, 30 E. Pine St., Enola, PA 17025 son 1 J3 3 Robert E. Bailey, P.O. Box 961, Mt. Home, 1D 83649 son 1/3 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUG H 18 OF REV-1500 COVER SHEET, A S APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS: I A. SPOUSAL DISTRIBUTIONS UNDER SECTION 2113 FOR WNICH AN ELECTION TO TAX IS NOT TAKEN 1. I I 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. Last w 1_t l ana of Eleanor D. 1 ~s ~am~rl~ Bailey 1, ELEANMZ D. BAILEY, of 1207 Scencly Deive, Mechanicsburg, Cumbcrland~ County, Pennsylvania, being of soLUld and disposing mind, memoiy~ and understanding, ~ do male, ~~ublish and declare this to be my Last Will quid ~~Cestament, hereby revol:ia~g aiut making void all pcc,vious Wills and Codicils heretofore made b~- me. I~ LP.S`l 1 order 'and direct my personal representative. hereinafter named to pay all of my S' , Just debts. expenses oh my last illness, f~uleral expenses, including n1y grave marker and perpetual care, and expe.f~~ses involved or connected with the adnlinistratic~n of my est~ite, as soon alter my death as is reasonably possible. IIoweve.r, my personal representative need not acceterate and pay those uru~natured obligations which, in his, her or its opinion, it mi~~flt he proper ~lnd n-~oce advantageous to retain or renew and pay as the}- becoule due and payable, S t;COND I bi~~e, de~~ise, and bequeath the rest, residue and remainder oi~ nay Estate of evel~~ nature and ~~~herever situate, at my date of death, together with all insurance proceeds i thereon, to be divided in equal shares ~~s practicable, to i11y children IZOMftT ~E. UA[LJ_~Y. oh Mountain Home, ldaho, R1CFfARD "l'. BAILEY, of I~nola. Penusyl~~anis. and L~4WM?NCE J. BA1LM, of Camp hill, Pennsylv~ulia, per stirpes. TI L[RD No interest of jury beneficiary of m}~ estate or of any trust created by this Lest ~~ill and 'Testament, either in income or in principal, shall be. subject to anticipation or pledge., issi~~unent, sale or transfer in any matule~~, nor shall any beneficiary have the pol~er in any manner to charge or encumber his interest, either in income or principal. nor shall the interest of any beneficiary be liable or subject in any manner wlrilc in the possession ~f tt~y personal representative for the liability of such benef ciary. FOUIZ.TEI 1 order and direct that any estate, irilieritance or similar tax chic as a result of my death will~r respect to any property p~~ssin~ as ~~ result of nzy death, shall he paid from the residue ol~ my latate before its division into shares and prior to distribution as ~ln expense of administration and that no part of the taxes sllunld be prorated or apportioned ~m1on~~ the persons or beneficiaries receiving the Mixable property. It is my express intention that all ii~iheritanec taxes imposed as a result of~ my death be paid from the. residue of my estate -~ - whether or not the proherry passes under my Lass Will and Testament. My personal rcpr~sentatives shall have full power and authority to pay, conlpromisc or settle any such taxes at an}time whether with respect tc~ prese.nt or future interests. ~~ F"IF'CH [ hereby authorize and er~npower nl~' Executor hereinaftea~ named to sell all of the real property and any or all of the personal pri~perty not specifically bequeathed herein. ~~~hich I nay own or to which I am entitled of the tame of my death, in the sole discretion of my Executor at private or public. sale, with or without an Order of ~'uurt, at such time ~_~r times and upon Such terms as the Said }xecutor shall deem proper 1-or the best interests of my estate or of my beneficiaries, thereby converting the same. to cash. 1 fruther authorize and empower my said Executor to execute, aclalowledae and deli~~er all proper ~~~~ritings and deeds of conveyance and trans(-er thereof. ~;lX'1'f3 1 nominate, constitute and appoint my son, LA~'RL;NCT~ J. [3AILEY. as executor ~~f this my Last V~1i11 and Testament. ]f he is ridable or unwilli~lg to serve or ceases to act as executor, then I nominate, constitute and appoint niy son, ROI31?KT L. I3ALLLl', as executor of this my :Last Will and ~Cestament. 1. direct that my personal representative. shall trot be required to wive or post bond for the taithhul performance of his, her or its duties in this or arty other jurisdiction. 1N yA~I7~h1ESS WI IEREOF, I have hereunto set my hand to this my Last Will a~1d ~ Testament which consists of~tlu~ee (3) pales to eacl~t ot~whicll I have altixed my si~;n~ltttre,~ this - ~. clay r~C -..~~z ~ ~~._ ,;_,~?i)tl ~. ~; ' '~; ~~ ,' '~ L=leanor D. BaiLev Si~j~ed. sealed published and declared by the above F,I.,F,ANU[~ I). B!1lLF~:Y as and For her 1,ast Will sold 'Testament, in the prose-nce~ o~ us and each ot~ u.s, ~~ho, at her ', request and in her presence and in the presetlce of each other, have hereunto subscribed ~ our names as wittlesses thereto the day artd year last above written. i { - ACKNOWLEDGMIaJN~C COMNiONWI~AL,"1'lI OF PENNSYLVANIf~~ COUNTY OF CUMI3ERI,AND SS 1, ELEANOR D. BAILEY, the Testator ~~~hose name is Signed to the. attached or ior~egoin~~ instrun~rent, leaving been duly qualified according t-o la~~~, do hereby ~ acl<no~~~le,dgt that 1 signed acid executed the. instrument as my Last Will and Testament; ~' that 1 signed it willingly; and that I signed it its my fi~ee and vollu~tary act Ior the purposes the-re.in expressed. ----- --- ----._~i- Eleanor D. Bailey ~ Sworn or aftirn~ed and acknowled~,ed before nee by ELEANOR D. BAILED', the testator, this .fit.,,' `= day o1 I., ~',-~-,,? ~, ~-- , X003. ~`'~ ~ ~; .~~. ~~1_4~..~ -- - .~ ~ ~ ~,~ ~, Notary ..__ ._. ____...__.___f...,_._____..._.____.,__.__. 'i~lll..l_i;~5lt~ L. ~iF;Li~s3, ?~rJ~,ry F'r?~lic Lotn~er A-,Ilea -f-~.n~p., Curry©rlaru~ County i lVi~~ (_ommi~si.on expires ~'nuG. 13___'C105 ~ AhH,[DAVI'1' Cni~~1i~]ON~'~~'1~AC,"hl-I OF PENNSYLVANIA SS C'(~t !iJ'hY Of; C'[Jh'lI3I;Rl,AND <u7d ~:_~! f~ 11'14C,~, ~ . ~''t l ti ~~_t `>C «ItU' ~~ tine witnesses whose narnus are att~ich~d to the foregoing itlstrurnealt, beiil~~ ~.I~ilv dttalilied aceording tip la~,~. do depose and sa~~ that ~~c ~~ere pr~~seilt an~f sari icstatr~r sign anal. execute. the instrument as ills Last Will and ~hesiat~~ent; that he signed ~willingl~~ and that he executed it as leis tree and voluntary act ion- the. puz~poses therein ex~?ressed, that each subscribing witness in the hearing and sight of~ the testator signed ih~ Last Will and Testament as witnesses; and that to the best ~~t our lalowledge the. testator wets at the time 1 S or rn~u~e nears of age, of sound mind and under no co~lstraint or undue. influence.. t~_ ~~ ,,~ ,111..:2-:~--' ~-'--~`-i ..~`~!~ Ci,-C"' C -- ----- (seal l t 1.r~~-~,4'i.t1~-,r~,.__.~;~.L1:~.ss.s{.,/~~fit.lt~~.~-'~6 -_ (.,peal.) ~I i i Swot~n os~ of{~irazed and subscribed bci~orr. n7e b~ ~,.~~~. ~L~_~-~ 1, ,, ~ ,; ~~~ - , -, -~ ='~_ ' ~~~ ,~,ti, '~`~-.•~~,_~, wiU~esses. thts il. ` duty o ,~~'~ ~=--- ~t10~. .~ ~. N otarv 1,trE1 ~ ' n) t.j!, S s,,,i~~~i~~r l 'o'l h:?1i~; ~ ~.C Nt,i tip', f i ^'ri.. ,~~ ~i-~l~~s7a CO(S~ty ~tr ~'Gil~ll'il } _ ~ ~' ~ Y c`~ ly~li~ ~ ~5 ~~ and