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Home My WebLink About03-13-09NO LETTERS 15056041147 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue county code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO 60X.280601 Harrisburg, PA 17128-0601 ~ RESIDENT DECEDENT 2 1 ~~~ti Gad°I ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 173106027 07262008 01271914 Decedent's Last Name Suffix Decedent's First Name MI MONTGOMERY ROBERT C (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ® 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (date of death prior to 12-13-82) ^ 4. Limited Estate ^ qa. Future Interest Compromise ^ 5. Federal Estate Tax Return Required (date of death after 12-12-82) ^ B Decedent Died Testate ^ ~ Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach ropy of VYII) (Attach Copy of Trust) ^ 9. Litigation Proceeds Received ^ t p, Spousal Poverty Credit (date of death ^ ~ ~ .Election to tax under Sec. 9113(A) between f2-31-91 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 TERRENCE J. KERWIN 7173623215 Firm Name jlf Applicable) KERWIN AND KERWIN First line or address 4245 ROUTE 209 Second line of address City or Post Office State ZIP Code ELIZABETHVILLE PA 17023 Correspondent's a-mail address: REGISTER OF WILLS USE ONLY ,_1 r-~~ . ~~ ..~ - ~-~ _; DATE:~1tED ~ ~, .., , --J ~ l_j ^_t ~ ~ ~ } w ~ t \~ .. .._ J ` . V Under penalties of perjury, I declare that I have exarrtined 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 basetl on all information of which preparer has any knowledge. Arthur L. Montgomery 955 Windy Hitl Road, Shermansdale, PA 17090 SIGNATURE OF P ~ R~7j THER THAN REPRESENTATIVE DATE ~~-°~.,.~~~..-n Terrence J. Kerwin ,~ j ~;,< L~; f ,~7 '~ ADDRESS / 4245 oute 209, Elizabethville, PA 17023 Side 1 L 15056041147 15056041147 REV-1500 EX 15056042148 oecedenYsName: MONTGOMERY, ROBERT C. 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. Decedent's Social Security Number 173106027 4. Mortgages & Notes Receivable (Schedule D) .......................................................... 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) ....................................................................... g. 9. Funeral Expenses & Administrative Costs (Schedule li) ......................................... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. 11. Total Deductions (total Lines 9 & 10) ......................................................................11. 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. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amoun; of Line 14 taxable at the spousal tax rate, of transfers under Sec. 9116 (a1(1.2'~ X .00 15. 16. Amount of Line 14 taxable at lineal rate X .045 2 2 4, 5 6 3. 7 8 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 ...................................................................................................................1.9. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 225,088.78 225,088.78 525.00 525.00 224,563.78 224,563.78 __ 10,105.37 10,105.37 Side 2 15056042148 15056042148 J REV-1500 EX rage 3 File Number 21 Decedent's Complete Address: Montgomery, Robert C. STREET ADDRESS 5225 Wilson Lane CITY I STATE ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 10,105.37 2. Credits/Payments A. Spousal Poverty Credit B. P•ior Payments C. Discount Total Credits (A + B + C) (2) 0.00 3. Interest/Penalty if applicable p. Interest E. Penalty Total Interest/Penalty (D + E) (3) 0.00 q. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (q) Check box on Page 2 Line 20 to request arefund 5, If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 1 0,105.37 A_ Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) 10 10 5.3 7 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 :.................................................................................. , xl; 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? .............................................................. x 7_. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.........._ ........................................................................................................... ' x' 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......._ x' 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .................................................................................................._............_... x IF THE ANSV~lER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETUR 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 exempb 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 (q.5) percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (i)). 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. E ULE G COMMONWEALTH OF PENNSYLVANIA i ~~~ D '~ INHERITANCE TAX RETURN INTER-VIVOS TRANSFERS & RESIDENT DECEDENT MISC. NON-PROBATE PROPERTY ~.~ _ _ _ _ ESTATE OF Montgomery, Robert C. II FILE NUMBER This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes. r ITEM DESCRIPTION OF PROPERTY DATE OF DEATH ,! ~ OF ~ EXCLUSION TAXABLE VALUE NUMBER ! Include the name °f the transferee, their relationship to decedent ~, VALUE OF ASSET ~ INTEREST ~! OF APPLICABLE) I~' -and the date of transfer. Attach a copy of the deed for real estate. 1 Ameriprise ~ 21,281.65 , 100% 21,281.65 I Income Opp Fund-A #0010-1194-5103-6-002 'Transfer on death to Beneficiary, Arthur L. Montgomery, son of Decedent ', 2 'Ameriprise 27,560.16 ' 100% 27,560.16 High Yield Bond-A ~~ ~~ #0012-5433-1569-6-002 ~, Transfer on death to Beneficiary, Arthur L. !Montgomery, son of Decedent li i 3 Amerprise 135,305.17 I' 100% I, 135,305.17 Diverse Bond Fund-A #0011-2433-1569-1-002 Transfer on death to Arthur L. Montgomery, son of Decedent o 4 'Ameriprise 40,941.80 100 /° 40,941.80 Brokerage Account #0000-3051-8237-0-021 ' Transfer on death to Arthur L. Montgomery, son of Decedent I' TOTAL (Also enter on line 7, Recapitulation) 225,088.78 SCHEDULE H COMMONWEALTH OF PENNSYLVANIA wrVl~ C/~GI~I~w7 INHERITANCE TAX RETURN ~~ /'~LJIYIII ~IIJ I IW~ ('~(1QT'Q ' RESIDENT DECEDENT , w , . v~ , , - ` vvww ~~ vv ESTATE OF Montgomery, Robert C. FILE NUMBER 21 Debts of decedent must be reported on Schedule L ITEM DESCRIPTION AMOUNT NUMBER; FUNERAL EXPENSES: A. B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Years} Commission paid 2. Attorney's Fees Kerwin and Kerwin -- Terrence J. Kerwin 500.00 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 6. ' Tax Return Preparer's Fees 7, Other Administrative Costs 1 'Register of Wlls -filing fee for Inheritance Tax Return 25.00 TOTAL (Also enter on line 9, Recapitulation) 525.00 K~ RWIN ~ K~ RWIN ATTORNEYS AT LAW 4245 ROUTE 209 GOVERNORS' ROW PATRICK E. KERWIN (]913-1987) ELIZABETHVILLE, PA 17023 27 NORTH FRONT STREET HARRISBURG, PA 17101 (Z 17) 362-3215 GREGORY M. KERWIN - ~m)xedn@)iohnai).com (717) 896-9089 (717) 238-4765 TERRENCE J. KERWIN - TJK@Kerwin)aw{irni.com FAX (717) 362-4459 FAX (717) 238-8455 JOSEPH D. KERWIN - DK@ Kerwin)aw~inn. com HOLLYMeCLURE KERD(rIN - HMK@Kerwin)aw~irni.com f~~ease Ilep~z~ T r ~ ELIZABETHVILLE OFFICE ~ HARRISBURG OFFICE March 12, 2009 Register of Wills Office Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Re: Robert C. Montgomery, deceased No Letters Inheritance Tax Return Dear Register of Wills: Please find enclosed herewith for filing an original and two (2) copies of a No Letters Inheritance Tax Return. Also enclosed is a check in the amount of $10,105.37 for payment of the inheritance tax due. Also enclosed is a $15.00 check to cover the filing fee for the return. A self- addressed return envelope is enclosed for your convenience in returning the time-stamped copy and receipt to me. Thank you for your kind assistance. Very truly yours, r / t r TERRENCE J. 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