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HomeMy WebLinkAbout03-18-09J 15056041125 REV-1500 Ex (D5-05, PA DepaMlent of Revenue Bureau of IndNidual Taws County Code Year File Number poaox2eosol INHERITANCE TAX RETURN Hardsbu , PA 17128-0501 RESIDENT DECEDENT 2 1 0 8 1 0 9 6 ENTER DECEDEN7INFORMATION BELOW Social Security Number Date of Death Date of Birth 1 1 0 3 0 2 0 0 8 0 4 1 2 1 9 2 7 Decedent's Last Nama Sulfur Decedent's First Name MI TAN N E R W I N I F R E D M (N Applicable) Eller Surviving Spouse's Information Below Spouse's last Name Suffer Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE FILL IN APPROPRIATE OVALS BELOW REGISTER OF WILLS Q 1. Ortginal Retum ^ 2. Supplememal Return ^ 3. Remainder Retum (date of death ^ 4. Limited Estate prior to 12-13-02) ^X 6 De d ^ 4a. Future Interest Compromise (date of death after 12-12-82) ^ 5. Federal Estate Tax Retum Required . ce ent Died Testate (Attach Copy of Will) ^ T Decedent~yrrodfaTrusta Living Trust (Attach C ) ._ 8. Total Number of Safe Deposit Boxes ^ 9. Ldigation Proceeds Received ^ 10. Spousal Poverty Credk (date of death ^ 11 Electi t between 12-31-97 and 1-1-95) . on o tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFpENTU1L T N ame AX NIFORMATpN SHOULD BE DIRECTED T0: W I L L I A M A Daytime Telephone Number Finn Name (If Applicable) D U N CAN 7 1 7 2 4 9 7 7 8 0 D U N C A N & H A R T M A N P REGISTER OP WILLS USE pNLY ~ First line of address C n o C .`~'~ _ ' O 1 I R V I N E R 0 W ~L i i ~~> ;a # S Second line of address ~~ = - ~ `~ , aD r City or Post Office =f~ ~ ~ f State ZIP Code ~ _ _ DAT2~ LED tD C A R L I S L E P A 1 7 0 1 3 w corespondent's a-mail address: billduncan~pa.net Under penalties or perjury, I dedare that I have e>cami this rum, indud' it ~ e', and late m8 a~PanYb9 sdledules and afa~meM d . of SIG E O RS RES s, an b the !lest of my knowledge and belief, n the personal representati ormation W which preparer has any knowled e SI LE FO IUN RN g . ~~ DATE A ESS 5 YOUNG DRIVE CARLISLE SIGNATURE OF PREPARER OTHER THAN REPRESENTATNE PA DATE PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056041125 15056041125 J ' `~ ~~ ` ~ ~~ `-~~ J 15056042126 REV-1500 EX Decedent's Social Security Number Decetlent's Name: WINI FRED M. TANNER 5 2 RECAPITULATION 1. Real estate (Schedule A) . .... . . . ............................... . L , 2. Stocks and Bonds (Schedule B) .................................. 2. 3. Cbsely Hekl Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages & Notes Receivable (Schedule D) ... . .... . . .... . .... . . . . . 4. 5. Cash, Bank Daposds & Miscellaneous Personal Property (Schedule E) ....... 5. 1 7 0 9 2 3 , 3 1 6. JoiMy Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. 7. Inter-Vivos Transfers & Miscellaneous Nan-Probate property (Schedule G) u Separate Billing Requested ....... 7. 8. Total Gross Asset (total Linea 1-7) .................. 6. 1 7 0 9 2 3, 3 1 9. Funeral Expenses & Administrative Costs (Schedule H) s. 1 2 8 8 2, 3 0 10. Detks of Decedent, Mortgage Liabilities, & Liens (Schedule Q ............ 10. 1 0 9 0, 4 7 11. Total Deductions (total Lines 9& 10) 1 3 9 2 2, 7 7 ........................... 11. 12. Net Value of Estate (Line 8 minus Line 11) ......................... 12. 1 5 7 0 0 0 , 5 4 13. Charitable and GovemmeMal 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) . , , .. 1 5 7 0 0 0 , 5 4 ............. 14. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATE$ 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 8116 (a)(1.2)X.0 16. Amount of Line 14 taxable ~ 15' 0 , 0 0 at lineal rate X .045 1 5 7 0 0 0, 5 4 17. Amount of Line 14 taxable 1s. 7 0 6 5 . 0 2 at sibling rate X .12 0 0 0 t ~ 18. Amount of Line 14 taxable 0 . 0 0 at collateral rate x .t5 0 , 0 0 1a. 0. 0 0 19. Tax Due ............................ 1s. 7 0 6 5. 0 2 2D. FILL IN THE OVAL iF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 L 15056092126 15056042126 REV-1500 EX Page 3 Decedent's t CITY M. Address: Tax Payments and Credits: ,. Tax Due (Page 2 Line 19) 2. CredilslPayments A. Spouse Poverty Credit B. Prior Payments C. Discount 3. IMeresflPenalty'rfopplicable D. Interest E. Penalty Fie Number 21 08 1096 STATE 7ota1 Credits (A +g +C ) 4. If Line 2 is greater than Lme 1 +Line 3, enter the difference. This Is the OVERPAYMENi.Taal InteresbpeoaNy (0 +E ) FIN M oval on Page Z, Line 20 b nqueat a rehxW. 5. ff ~ce 1 +Line 3 is greater than Line 2, eM~ the difference. This is the TAX DUE. A. Enter the Interest on the tax due ZIP 17~ (1) 7065.02 (2) 0.00 (3) 0.00 (4) 0.00 (5) 7065.02 (5A) B. Enter the total of Line 5 +5A, This is the BALANCE WE. (~) 7 065.02 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: 2. 3. 4. IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, No YOU MUST COMPLETE SCHEDULE G AND FILE R AS PART OF THE RETURN. For dales ~ deatl, on ar offer July 1.1994 and before January 1,1995, Bre tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [/2 P.S. §9116 (a) (1.1) (i)]. ~2 dates ofldeath ant) (6)]~. Thensfatute~ t9~r ex a booster to a s~urvi . value of transfers to or far the uae of the surviving spouse is zero (0) pement ~ () ( vurg spouse from tax, and the shut filing a tax return are sfill applicable even ff the surviving spouse is the only berreflaary, a)' requiremenLS for disclosure of assets and For dates of death on or offer July 1, 2000; The tax rate imposed on the net value of transfers from a deceased tirNd twenty-0ne years of age or yourxler at death to or for the use of a naNr~ parent, an adopfive parent, or a stepparent of the child is zero (0) Percent 172 P.S. §9116(a)(1,2)]. The tax rate imposed on the rret value ~ transfers to or far fhe use of the decedent's lineal benefidaries is four andone-half (4.5) percent, except as rroted in 72 P.S. §9116(1.2) p2 P.S. §9116(aN1)]. The tax rate imposed on the net value of transfers b ar for the use of the decedent's siblings is twelve (12) percent [/2 P.S. §9116(aH1.3)]. 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 adopficn. a. retain the use w incertre of the ~~ prapeAy transferred : .............................. b. retain the dght to designate who shall use the ................... .. .. ...... ^ c. retain a reversionary interest; or ........... Property hansferred or its inceme : ............................... ^ d. receive the promise for life of either payments, benefits or care? .............. ff death occurred otter December 12,1982, did decedent hansfer . ........................................ ^ without receiving adequate censideration7 P~dy within one year of death .............................. Did decedent own an'in host far' a ......................... ..... Did decedent own an Individual 11e8rement~Acceunt~annu ty, a ~M or secerity at his or her death? ......... ^ contains a ~..... reprobate prapeAy which benefraary designafron . ................................................................... REV-1508 EX + (&99) COM~AONWEgL7yt OF PENNSYLVANIA INHERRANCE TAX RETURN SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY IINIFRED M. TANNER FN.E NUMBER gtqude d~ ~ AM properhr ~ ~~iIpIN a ~~ 21 08 1096 o ITEM ewrK M dMcl II ~uN F. (UMBER 1 DESCRIPTION VALUE AT DATE PROCEEDS OF M&T BANK ACCOUNT OF DEATH [SEE ATTACHED DOD LETTER] 36,572.67 2. SOVEREIGN BANK IRA ACCOUNT # 3380427 79 [SEE ATTACHED DOD LETTER] 134,230.64 3. COUNTY OF CUMBERLAND REFUND [NURSING HOME PREPAYMENT] 120.00 70TAL (Also enter on line 5, (N more space b nestled, inert additional shee6 of the same size) REV-1511 EX+(12-99) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & IN D RN RES ENT DECEDENT ADMINISTRATIVE COSTS ESTATE OF WINIFRED M. TANNER FILE NUMBER 21 OS 1096 Dells of decadelK must M npalad on SehaluN L ITEM NUMBER DESCRIPTION A. FUNERAL EXPENSES: AMOUNT 1. B. ADMINISTRATIVE COSTS: ~. Personal Representative's Commissions Name of Personal Representative (s) JAMES N. TANNER JR. Social secuMy Number(spEIN Numherof Personal R epresentative(s) 172-36-2226 5,982.32 Street Address 15 YOUNG DRIVE city CARLISLE Stale PA Zip 17015 ~_ Year(s) Commission paid; 2009 2. AtlomeyFees DUNCAN & HARTMAN, PC 9. Famiy Exemption: pf decedent's address is clot the same as daimaM's, atladl explanation) 5, 982.32 Claimant Street Address Cdy Sfax Zip ~_ Relafbrrshp m Claimant b Decedent 4• ProhaoeFees REGISTER OF WILLS 235.00 5, AxountanCS fees 8. Taz Retum preparers Fees 2008 TAX RETURNS [STOTT TAX SERVICES] 250.00 ~ CUMBERLAND LAW JOURNAL LEGAL NOTIC E 8. THE SENTINEL -LEGAL NOTICE 75 00 9. REGISTER OF WILLS FILING FEE . 142 66 10. RESERVED FOR FILING FEES . 15.00 200.00 Ptmae space's needed, Insert additional sheets tithe same size) TOTAL (Also enter on line 9, Recapitulation) I = REV-1512 E%+ (12-03) COMMONWEALTH OF PENNSYLVANIA INHERRANCE TAX RETURN T SCHEDULE / DEBTS OF DECEDENT, MORTGAGE LIABILITIES, 8 LIENS Report debt incurred c ~ uo luau ~ ~ decedent t~ to death which remained unpaid as of the date of deatll, including unreimbureed medical eXpenses. ITEM NUMBER NURSING HOME 2. 3. DIAGNOSTIC LLC more space's needetl, illsed additional sheets of the same size) DESCRIF?IDN TOTAL (Also enter on line 10, Recapitulation) VALUE AT DATE OF DEATH ~_ 1.63 776.13 REV-1513 E%+ (g_npl COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE) BENEFICIARIES WINIFRED M. TANNER FILE NUMBER 21 08 1096 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT AMOUNT OR SH TAXABLE DISTRIBUTIONS mdude ht Do ~ ~ Ttistee/s) I' <' spousal distributions, and transfers under S OF ESTATE ec. 971fi (a (1. )2 J 1. JAMES N. TANNER, JR. 15 YOUNG DRIVE Lineal CARLISLE, PA 17015 50% SHARE 2. BARBARA ANNSIMMONS 10 GREEN MEADOW DRIVE Lineal CARLISLE, PA 17013 50% SHARE ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 AS APPROPRIATE I , , ON . NON-TAXABLE DISTRIBUTIONS: REV-1500 COVER SHEET A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS i. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIRUTIONS ON LINE 13 OF REV 1500 COVER SHEET j (If more space Is needed, insert adddlonal sheets of the same size) ar~'~s# i11 ttn~ ~es~ttment ~ ~; of ~o ~, I, WINIFRED M. TANNER, of 1404 Viewmore Drive, C $~le,a, , Cumberland County, Pennsylvania, being of sound and d mind, memory and understanding, do hereby make, publi~a~an ~ c.,;_, declare this as and for my Last Will and Testament, hey tV ~~ revoking any and all other wills and codicils heretof~e mad~b `~ me. y ~ -_; FIRST. I direct that all my just debts and funeral expenses be paid from my estate as soon after my death as practically and conveniently may be done. SECOND. I direct that my remains be interred within my family~s burial plot at Cumberland Valley Memorial Gardens. THIRD. I authorize my personal representative to expend funds from my estate, in such amounts as my personal representative shall consider necessary and desirable for the purchase, erection and inscription of a suitable marker for my grave. FOURTH. I give, devise and bequeath any and all tangible personal property owned by me at the time of my death unto my husband, JAMES N. TANNER, provided he survives me by thirty (30) days. In the event he fails to survive me by thirty (30) days, I give, devise and bequeath all said tangible personal property unto my children, JAMES N. TANNER, JR., BARBARA ANN SIMMONS and STEVEN A. TANNER, in equal shares per stirpes. FIFTH. I give, devise and bequeath any and all real estate owned by me at the time of my death, unto my husband, JAMES N. TANNER, provided he survives me by thirty days. In the event he fails to survive me by thirty (30) days„ I give, devise and bequeath all said real estate unto my children, JAMES N. TANNER, JR., BARBARA ANN SIMMONS and STEVEN A. TANNER, in equal shares per stirpes. SIXTH. I give, devise and bequeath all the rest, residue and remainder of my estate unto my husband, JAMES N. TANNER, provided he survives me by thirty (30) days. In the event he fails to survive me by thirty {30) days, I give, devise and bequeath all the rest, residue and remainder of my estate unto my children, JAMES N. TANNER, JR., BARBARA ANN SIMMONS and STEVEN A. TANNER, in equal shares per stirpes subject to the provisions of paragraph Ninth. SEVENTH. I direct that any and all Inheritance, Estate and Transfer taxes imposed upon my estate passing under my will or otherwise, shall be paid out of the principal of my residuary estate. husbandGHJAMESINheTANNERoasnExecutorsoftthisamy Last1Willyand Testament. In the event of renunciation, death, resignation or inability to act for any reason whatsoever of JAMES N. TANNER, I nominate, constitute and appoint my son, JAMES N. TANNER, JR., as Executor of this my Last Will and Testament. I hereby relieve my Executor from the necessity of posting security in connection with his duties, as such, in any jurisdiction in which he may be called upon to .act insofar as I am able by law to do so. In addition to the powers conferred by law, I authorize my Executor, in his absolute discretion, to retain in the form received, and to sell either at public or private sale any real or personal property owned by me at the time of my death. NINTH. Any portion of my Estate which passes to my son Steven Tanner shall be paid over to James N. Tanner, as Trustee for Steven Tanner. As Trustee, James N. Tanner is authorized to expend amounts of principal and/or interest in amounts he in his sole discretion deems appropriate for the maintenance of Steven Tanner. Steven shall have no right to pledge this Trust fund in any manner or to any party whatsoever. If any of the other beneficiaries of this, my Last Will and Testament, shall be under the age of 23 years at the time of my death, then any portion of my estate in which they share shall be held in trust for then with James N. Tanner as Trustee. The trusteeship shall end when the child attains the age of twenty-three (23) years. As Trustee, James N. Tanner, Jr. shall provide for the care and maintenance and education of said children and shall from time to time use either principal or income from the inheritance in Trust to provide for these needs. In the event that James N. Tanner is unavailable to serve as Trustee for the above beneficiaries or resigns same or becomes unable to perform such duties, the Orrstown Bank shall succeed him. TENTH. I have made, or may from time to time make, a written memorandum expressing my desire to give certain items of personal property to specific persons. I urge my Executor and beneficiaries to respect these wishes. Such a memorandum, if made, shall be stored in conjunction with this Will. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last ~^lill and Testament, consisting of two typewritten pages this ~-y-~( day of December, 1995. °~ ` r7-~ WI IFRED M. TANNER Signed, sealed, published and declared by the above named Testatrix WINIFRED M. TANNER as and for her Last Will and Testament, in the presence of us, who, at her request, in her sight and presence and in the sight and presence of each other, have hereunto subscribed our names as witnesses. COMMONWEALTH OF PENNSYLVANIA: COUNTY OF CUMBERLAND ~" _-~t I .' ~ l" ss. I, WINIFRED M. TANNER, Testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. 1~_'Y ~c~~~~ g 7yl <~ ~~ 0 1. i"1IBfIFRED M. TANNER ~ Sworn or affirmed to and acknowledged before me, by WINIFRED M. TANNER this s^r', day of December, 1995. 5 oa V~LDIA RR u~~.S~, tlctary t`urr Notary Public ,~'nsP~ur~+Eia~ (SEAL) Cts.7lt r9 rr3 rr s'~~t l~y~rsl}} '_- .~ u:, F..p;rii~ one fc, COMMONWEALTH OF PENNSYLVANIA: ss. COUNTY OF CUMBERLAND ", ~ ~-"~"~ and JAMES N. TANNER the witnesses whoseWnam~s are1signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw WINIFRED M. TANNER sign and execute the instrument as her Last Will; that WINIFRED M. TANNER signed willingly and that WINIFRED M. TANNER executed as her free and voluntary act for the purposes therein expressd'd; that each of us in the hearing and sight of the Testatrix signed the will as witnesses; and that to the best of our knowledge, the Testatrix was at that time eighteen (18) or more years of age, of sound mind and under no constraint or un, e influence. ,~. Sworn or affirmed to and. U s scr' ed b ore me by~py~, ~ -~ ~---~ and ~`~~~- JAMES N. TANNER, witnesses, this s~ti day of December, 1995. r I t v, ; c rdarWry (~ut6~r. Notary Public (SEAL) ^sht`^tar ~'r~'F'ns~~itrr~:;rierrelLxt;tFp, S"n.~ M3}~f. =°,:nssta~ ~,~tsY,~~};rt7 9~~ 3!#3¢u~ © M&TBa11k 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 Duncan & Hartman, P.C. Attorneys at Law One Irvine Row Carlisle, Pennsylvania 17013 Re: Estate of Winifred M Tanner Social Security 162-22-6852 Date of Death October 30 2008 Phone (888) 502--0349 Fax (302)934-2955 February 18, 2009 Dear Sir or Madam: Per your inquiry dated February 10, 2009, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: Type of Account Account Number Ownership (Names o~ Opening Date Balance on Date of Death Accrued Interesd Total Checking Account 85056324 Wined MTanner* James N Tanner* 11/28/80 Closed 12/8/08 $ 36, 571.48 1.19 $ 36,572 Please be advised, there was no safe deposit box found for the above decedent. * If upon reviewing the information above, you believe there are additional accounts not referenced, please provide us with an acrnunt number and/or name of any possible joint account holder. For any additional information on the above accounts, including ownership and any changes, closures and/or reimbursement of funds, etc., please contact our Carlisle West O[tice # 717-240-6717. Sincerely, ~/ ~ ~l/~- Tracie Har Adjustment Services Sovereign Sank ESTATE OF James N Taamer Winifred M. Tanner, Spouse Beneficiary) SOCIAL SECURITY #: 256-24-952? DATE OF DEATH: September 19, 2006 Account #: 3388042479 Type: 1RA Open date: 10112/200' In the name Uf: James- N Tanner (Winifred M. Tanner, Spouse Beneficiary) °~,Balance as of 1.0130!08 $133,724.20 Int.(YTA) from 1/1/2008 to 4!30/2008 $4,3y4.U1 Accrued interest to date of death: $506.44 Uther Info; Benaficiary James N Taiuaez Jr. -- page 1 of 1