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HomeMy WebLinkAbout01-29-09 (2)1505607121 REV-1500 EX (Oli-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PoBOx2sosol INHERITANCE TAX RETURN 2 1 0 8 0 1 2 5 4 Harrisburg PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 1 6 4 0 7 7 3 7 8 1 2 0 6 2 0 0 8 0 8 0 4 1 9 1 5 Decedent's Last Name Suffix Decedent's First Name MI P A U L M A R Y A (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS MI 0 1. Original Return ~ 2. Supplemental Return ~ 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) Q 6. Decedent Died Testate ~ 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 ~ 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 R O G E R B I R W I N E S Q U I R E 7 1 7 2 4 9 2 3 5 3 Firm Name (If Applicable) I R W I N & First line of address 6 0 W E S T Second line of address City or Post Office C A R L I S L E Correspondent's a-mail address: REGIST~2 OF WILLS l.[~~ ONLY ? !_ ~ ~ ~-~ . ,a l , ~' c ~ ~._ j _r ~ ~ ~: -p,/tfi~ FILED W State ZIP Code P A 1 7 0 1 3 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 d complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNAT OF PERSON R R FILING RETURN DATE ~y t,_ ..-r - 00 WEST ELM STREET PALMYRA PA 170 SIGNATURE~FpR~PARER OTHER THAN~~P~ R~ ESENTATIVE DATE j 5 r /~z~ ?~ . C- ~~t.~( ~ 60 WEST P~IMFf~ET M c K N I G H T P O M F R E T S T R E E T EET 1505607121 PA 17013 PLEASE USE ORIGINAL FORM ONLY CARLISLE Side 1 1505607121 J ~~ °~~- , '~1„-~~ J 1505607221 REV-1500 EX Decedent's Social Security Number 1 6 4 0 7 7 3 7 8 Decedent's Name: MARY A• P A U L RECAPITULATION 1. ~ 1. Real estate (Schedule A) ••••••••••••••••••"""""""~~~~~~~ 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. ' 1 7 8 2 1 5 . 8 5 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ... • ~ • 5. • 7 6 1 7 1 3 Jointly Owned Property (Schedule F) ^ Separate Billing Requested ..... 6 .. 6• , 1 . 7. Inter-Vivos Transfers & Miscellaneous Ngn-PrSo ParaterBileng Requested ..... u .. 7• (Schedule G) 1 8 9 9 2 9. 6 1 ......................... 8. Total Gross Assets (total Lines 1-7) .. 8. 1 0 8 7 6, 5 7 .......... 9. Funeral Expenses & Administrative Costs (Schedule H) • • • • .. 9. 9 . $ Q 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . • 10. 3 7 0 8 8 6 11. Total Deductions (total Lines 9 & 10) ~ • ~ ~ ' ~ ~ ' ~ ~ ' ~ " ' ~ ' ~ ~ ~ ~ 11. . 1 2 4 0 4 3 12. , 1 7 9 ...................... Net Value of Estate (Line 8 minus Line 11) 12 ... . Charitable and Governmental Bequests/Sec 9113 Trusts for which 13 13. . an election to tax has not been made (Schedule J) ], 7 9 0 4 3 . 2 4 ............... 14. Net Value Subject to Tax (Line 12 minus Line 13) ...14. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 Q ~ Q Q 15. 0 , 0 0 (a)(1.2) X •0 8 0 5 6. 9 5 16. Amount of Line 14 taxable 1 7 9 0 4 3 2 4 16. at lineal rate X .045 0 Q 0 17. Amount of Line 14 taxable Q 0 0 17. at sibling rate X .12 0 ~ 0 0 18. Amount of Line 14 taxable Q 0 0 1 g. at collateral rate X .15 8 0 5 6. 9 5 19. 19. Tax Due ................................................ 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505607221 1505607221 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 08 01254 DECEDENT'S NAME MARY A. PAUL __ STREET ADDRESS 4905 EAST TRINDLE ROAD CITY MECHANICSBURG STATE PA ZIP 17050 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 8,056.95 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount 402.85 Total Credits (A + B + C) (2) 402.85 3. Interest/Penalty if applicable D. Interest E. Penalty 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. 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. (3) 0.00 (4) 0.00 (5) 7,654.10 (5A) B. Enter the total of Line 5 +5A. This is the BALANCE DUE. (5B) 7,654.10 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 X b. retain the right to designate who shall use the property transferred or its income; .......................... ..... ^ ^X c. retain a reversionary interest; or ........................................................................................... ..... ^ ^X d. receive the promise for life of either payments, benefits or care? .................................................. ..... If death occurred after December 12, 1982, did decedent transfer property within one year of death 2 . without receiving adequate consideration? ................................................................................. ? " " ...... ^ ^ 0 ^X ... or payable upon death bank account or security at his or her death in trust for 3. Did decedent own an ...... 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 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 ESTATE OF FILE NUMBER MARY A. PAUL 21 08 01254 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointlyowned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1, SOVEREIGN BANK -CERTIFICATE OF DEPOSIT #0575138623 10,253.50 2.. SOVEREIGN BANK -CERTIFICATE OF DEPOSIT #1685212431 10,349.11 3. SOVEREIGN BANK -CERTIFICATE OF DEPOSIT #1685212563 10,355.46 4. SOVEREIGN BANK -CERTIFICATE OF DEPOSIT #1685212571 12,419.82 5. SOVEREIGN BANK -CERTIFICATE OF DEPOSIT #1685212639 13,353.79 6. SOVEREIGN BANK -CERTIFICATE OF DEPOSIT #1685212704 10,262.17 7. SOVEREIGN BANK -CERTIFICATE OF DEPOSIT #1685212787 5,158.47 8. SOVEREIGN BANK -CERTIFICATE OF DEPOSIT #2335544561 100,148.26 9. COUNTRY MEADOWS - ON ACCOUNT 5,915.27 TOTAL (Also enter on line 5, Recapitulation) I $ 178,215. (If more space is needed, insert additional sheets of the same size) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY REV-1509 EX + (g-g8) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER MARY A. PAUL _ _ 21 08 01254 SCHEDULE F JOINTLY-OWNED PROPERTY If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. 700 WEST ELM STREET PALMYRA PA 17078 RELATIONSHIP TO DECEDENT ADDRESS SURVIVING JOINT TENANT(S) NAME A. LOWELL PAUL C JOINTLY•OWNED PROPERTY: SON 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 DECEDENT'S INTEREST 1. A. CITIZENS BANK -ACCOUNT #6100706400 23,427.52 50. 11,713.76 TOTAL (Also enter on line 6, Recapitulation) I $ 11,713.76 (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (10-06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER MARY A. PAUL 21 08 01254 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AM(~I INT A. FUNERAL EXPENSES: ~, FUNERAL LUNCHEON B. 2. 3. 4. 5. 6. 7. 8. 9. 10 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) SVeet Address City State _ Year(s) Commission Paid: Attorney Fees IRWIN & McKNIGHT 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 Probate Fees REGISTER OF WILLS Accountant's Fees Tax Return Preparers Fees PATRICIA A. ROSENDALE, CPA REGISTER OF WILLS -FILING FEE CUMBERLAND LAW JOURNAL -ESTATE NOTICE THE SENTINEL -ESTATE NOTICE REGISTER OF WILLS -SHORT CERTIFICATE Zip 298.00 350.00 30.00 75.00 158.62 4.00 TOTAL (Also enter on line 9, Recapitulation) ~ $ 10.876.57 Zip 9,800.00 160.95 (If more space is needed insert additional sheets of the same size) REV-1512 EX + (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ESTATE OF SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER MARY A. PAUL 21 08 01254 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 VERIZON -TELEPHONE 9.80 TOTAL (Also enter on line 10, Recapitulation) I $ 9.80 (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (g-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER MARY A. PAUL 21 08 01254 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) (1.2)] 1. LOWELL M. PAUL Lineal 89,521.62 700 WEST ELM STREET 1/2 REMAINDER PALMYRA, PA 17078 2. ZONA M. FISHER Lineal 89,521.62 20 SPEND A BUCK DRIVE 1/2 REMAINDER DILLSBURG, PA 17019 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: 1. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS 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 $ (If more space is needed, insert additional sheets of the same size) ~~x~~ t~ ~x~~ ~.~~#~x~t.e~ I, MARY A. PAUL, of the Borough of Mechanicsburg, Cumberland County, Pennsylvania, declare this instrument to be my Last Will and Testament, hereby expressly revoking all Wills and Codicils heretofore made by me. 1. I direct my executor to pay all of my debts, funeral and administrative expenses as soon as may be done conveniently after my decease. 2. I authorize and empower my executor to sell any realty owned by me at my death, at either public or private sale, and to give good and sufficient deeds therefor, in fee simple, as I could do if living. 3. I devise and bequeath all of my estate of every nature and wherever situate to my husband, Avon C."Paul; providing he shall survive me by sixty days. 4. Should the gift in Paragraph No. 3 not take effect, I devise and bequeath all of my estate of every nature and wherever situate to my two children, share and sYlare alike, the child or children of any deceased child taking the share their parent would Yiave taken if living. 5. I nominate and appoint Avon C. Paul, to be the executor of this my Last Will and Testament; he is to serve as such without bond. Should he die before my death, renounce or refuse to serve for any reason, or die. leaving any of my estate unadministered, I nominate and appoint Lowell M. Paul, as substitute executor, also to serve as such without bond, witri the same powers as are given herein to my executor. 6. I hereby suggest that my personal representative retain the services of Irwin, Irwin & Irwin as attorneys in the settlement of my estate. IN WITNESS T~v'HEREOF, I have hereunto set my hand and seal this ~~' day of April, 1977. (SEAL) M Y PAUL Signed, sealed, published and declared by Mary A. Paul, the above named testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, in her presence and in the present of each other have subscribed our names as witnesses hereto. ACKNOWLEDGEMENT AND AFFIDAVIT We, MARY A. PAUL ~ BETZI A. MORRISON and J. MARIE JONES the testatrix and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her Last Will and that she had signed willingly, and that she executed it as expressed, and hearing of the to the best of eighteen years her free and voluntary act for that each of the witnesses, in testat rix~ signed the Will as their knowledge the testatrix of age or older, of sound mind the purposes therein the presence and a witness and that aas at that time and under no constraint or undue influence. COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND MAR A. PAUL BETZI A. MORRISON . MARIE JONE SS. Subscribed, sworn to and acknowledged before me by MARY A. PAUL , the testatrix , and subscribed and sworn to before me by BETZI A. MORRISON and J. MARIE JONES witnesses, this ~y~ day of April 1977 . ~: .. _.. r ,. ... ~~ Citizens Bank January 15, 2009 IRWIN & MCKNIGHT WEST POMFRET PROFESSIONAL BLDH 60 WEST POMFRET STREET CARLISLE PA 17013 Estate of MARY A PAUL Date of Death: Dec 06, 2008 SSN: 164-07-7378 Dear Sir/Madam: 525 William Penn Place Suite 153-2618 Pittsburgh, PA 15219 ~,~~ ~,~ ~,?~v~ ~; r.~~ ,,. ~ ,r,~-,. . ~:; In accordance with your request, the attached information sheet has been provided in the above decedent's name as of his/her date of death. For IL or LC accounts, contact our Loan Department at 1-800-708-6680. For all other inquiries, please call 1-888-999-6884 Sincerely, Robert Roos Operations Services ~~~ ~~~ , Account Number 6100706400 Account Title MARY PAUL OR LOWELL PAUL Date O ened 6/6/1966 Account T e Checking Princi al Balance as of DOD $23427.52 Interest from Last Posting to DOD $ .00 Account Balance as of DOD $23427 52 YTD Interest to DOD . $25.56 ~ Sovereign Bank MA 1 MB3 02-10 Court Ordered Processing/Decedent P.O. Box 841005 !,~ g Boston, MA 02284 }±~f ,~ psi January 2, 2009 Roger B. Irwin Irwin & McKnight West Pomfret Professional Building 60 West Pomfret Street Carlisle, PA 17013-3222 RE: Estate of Mary A. Paul Date of Death: 12/06/08 SS# 164-07-7378 Dear Mr. Irwin: ~.,/Vfii,~ itllrnlt~(,,y Jtlh" ~f~;('~' Per your request, enclosed please find account information as of the date of death for the above-named decedent. For your information, accrued interest in not included in the date of death balance. Please feel free to contact me if I can be of any further assistance. Ver ruly yours, l ~ ~~- ,~ Nicole Job COP Specialist III Decedent Department (617) 533-1364 Sovereign Bank ESTATE OF Mary A. Paul SOCIAL SECURITY #: 164-07-7378 DATE OF DEATH: December 6, 2008 Account #: 0575138623 Type: _ CD In the name of: Mary A Paul Date of Death Balance: Int.(YTD) from 1 /1 /2008 to _ Accrued interest to date of death: Other Info: Account closed on 12/30/08. Account #: 1685212431 Type: In the name of: Mary A Paul Date of Death Balance: Int.(YTD) from 1/1/2008 to _ Accrued interest to date of death: Other Info: Account closed on 12/30/08. Account #: 1685212563 Type: In the name of: Mary A Paul Date of Death Balance: Int.(YTD) from 1 /1 /2008 to _ Accrued interest to date of death: Other Info: Account closed on 12/30/08. Account #: 1685212571 Type: In the name of: Mary A Paul Date of Death Balance: Int.(YTD) from 1 / 1 /2008 to _ Accrued interest to date of death: Other Info: Account closed on 12/30/08. Account #: 1685212639 Type: In the name of: Mary A Paul Date of Death Balance: Int.(YTD) from 1/1/2008 to _ Accrued interest to date of death: Other Info: Account closed on 12/30/08. Open date: 3/ 17/ 1993 $10,000.00 11 /30/2008 $5.59 CD $10,000.00 11/30/2008 $8.33 CD $10,000.00 11 /30/2008 $7.12 CD $12,000.00 11 /30/2008 $10.07 CD $13,000.00 11 /3 0/2008 $11.85 $253.50 Open date: 6/12/1997 $349. I I Open date: 1 / 19/ 1993 $355.46 Open date: 2/2/1993 . $419.82 Open date: 11/2/1993 $353.79 Page 1 of 2 Sovereign Bank ESTATE OF SOCIAL SECURITY #: DATE OF DEATH: December 6, 2008 Account #: 1685212704 Type: CD Open date: 4/18/1994 In the name of: Mary A Paul Date of Death Balance: $10,000.00 Int.(YTD) from 1/1/2008 to 11/30/2008 $262.17 Accrued interest to date of death: $6.26 Other Info: Account closed on 12/30/08. Account#: 1685212787 In the name of: Mary A Paul Mary A. Paul 164-07-7378 Type: _ CD Onen dates ~/~ nii qQ~ Date of Death Balance: $5,000.00 Int.(YTD) from 1/1/2008 to 11/30/2008 $158.47 Accrued interest to date of death: $3.78 Other Info: Account closed on 12/30/08. Account #: 2335544561' Type: In the name of: Mary A Paul Date of Death Balance: Int.(YTD) from 1 / 1 /2008 to _ Accrued interest to date of death: Other Info: Account closed on 12/30/08. CD $100,148.26 11 /30/2008 $91.35 Open date: 11 / 17/2008 $148.26 Page 2 of 2 Country Meadows West Shore 3 4905 East Trindle Road Mechanicsburg, PA 17050 Telephone: (717) 761-8880 Resident Statement Date: 01/01/2009 Estate of Mary Paul °s Roger B Irwin o Irwing & McK 60 West Pomfret Street Carlisle, PA 17013-3222 DATE BALANCE FORWARD 12/01/2008 12/01/2008 12/01/2008 12/0.1/2008 01/02/2009 12/31/2008 Room, Board and Services Room, Board and Services Room, Board and Services Room, Board and Services Meal Credit Bldg.3 CURRENT MONTH CHARGES Interest on Prepay Re: Mary Paul Account#: 76663 Balance Due: -5,915.27 Amount Enclosed 65.06 260.25 122.99 (1,979.00) (5.00) (4,363.13) CREDIT BALANCE - DO NOT PAY (1,535.70) (16.44) (5, 915.27) nterest Earned Year-to-Date: 16.44 Thank you for choosing Country Meadows of West Shore 3! Please include the top portion of this bill with your payment by the Meadows Associates. Fpr pharmacy questions please contact "Alert" direct at 1-800-266-9954 Resident Name: Mary Paul .Account#: 76663 Statement Date: 01/01/2009