Loading...
HomeMy WebLinkAbout04-27-09 (2)1505607121 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number Poaox2sosol INHERITANCE TAX RETURN 2 1 0 9 0 1 7 4 _ Hamsburg PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Sociial Security Number Date of Death Date of Birth 1 9 3 1 2 8 6 5 2 0 2 1 0 2 0 0 9 1 0 3 1 1 9 2 2 Decedent's Last Name Suffix Decedent's First Name MI H O C K E N B E R RY E T H E L M (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL. IN APPROPRIATE OVALS BELOW THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 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) 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 T0: Narne 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 Firrn Name (If Applicable) I R W I N & Fir;>t 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: State ZIP Code REGISTER OF WILLS USE ONLY -, h.~ :~ _ ,~ :-~ T' ~'' - ~ - ~ - -' _ ::;-; ,~ _ _; "'[7 -: t)&tE FILED -.~> ~ -- P A 1 7 0 1 3 y t.d- ~ _ r-i [~ ~._. -, w , 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, coned an complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE P RSON RESPONSI OR (LING RETURN L DAT ~'1 ~f 11~d6 EASY ROAD CARLISLE PA 17013 SIGNATURE O~ PREPARER OTH R THAN REPRESENTATIVE .DATE ADDRESS 60 WEST PpMF ET STREET CARLISLE PA 17013 M c K N I G H T P C P O M F R E T S T R E E T PLEASE USE ORIGINAL FORM ONLY 1505607121 Side 1 1505607121 J 1505607221 REV-1500 EX Decedent's Social Security Number Decedents Name: ETHEL M• HOCKENBERRY 1 9 3 1 2 8 6 5 2 RECAPITULATION ........................................ 'I . Real estate (Schedule A) 1 2. Stocks and Bonds (Schedule 8) .................................. 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. 4 D 8 9 9 " 1 4 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. ~ 0 8 9 9 . 1 4 9. Funeral Expenses & Administrative Costs (Schedule H) ................ 9. 7 3 5 3 . 5 4 1CI. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............ 10. 11. Total Deductions (total Lines 9 & 10) ........................ . .. 11. 7 3 5 3 , 5 4 .................. 12'. Net Value of Estate (Line 8 minus Line 11) .. ... .. 12. 3 3 5 4 5 . 6 0 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. 3 3 5 4 5 . 6 0 TAU( COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 0 0 0 15 0 0 0 (a)(1.2) x.o ~ . . 1 E•. Amount of Line 14 taxable 3 3 5 4 5 6 0 1 5 0 9. 5 5 at lineal rate X .045 16. 17. Amount of Line 14 taxable 0. 0 0 17 0. 0 0 at sibling rate X .12 . 18. Amount of Line 14 taxable 0 0 0 0. 0 0 . at collateral rate X .15 18, 19. Tax Due ................................................19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 1505607221 Side 2 1 5 0 9. 5 5 1505607221 J w~ ~ ~~~ ~~ ~~ ~~~ REV-1500 EX Page 3 Decedent"s Complete Address: File Number 21 09 0174 DECEDENT'S NAME ETHEL M. FIOCKENBERRY STREET ADDRESS 1106 EASY ROAD CITY ----- _ _ - - STATE I ZIP CARLISLE PA j 17013 Tax Payments and Credits: ~ _ Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. Interest/Penalty if applicable D. Interest E. Penalty 75.48 (1) 1,509.55 Total Credits (A + g + C) (2) 75.48 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) 1 434.07 (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) 1,434.07 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 : .............................................................. ^ Q ........ b. retain the right to designate who shall use the property transferred or its income; ............................... ^ X^ c. retain a reversionary interest; or .............................................................................................. ^ 0 .. d. receive the promise for life of either payments, benefits or care? ....................................................... ^ Q 2. If death occurred after December 12, 1952, 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? .................................................................................................. ^ 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 (O) 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 irriposed 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) j72 P.S. §9116(a)(1)J. 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)J. 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 + (6-93) SCHEDULE Ep //++ COMMON~NEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, 8c M~SI~. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER ETHEL M. HOCKENBERRY 21 09 0174 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. COMMERCE BANK -CHECKING ACCOUNT #536887185 4,754.87 2. COMMERCE BANK -SAVINGS ACCOUNT #626545917 15,278.97 3. SOVEREIGN BANK -MONEY MARKET #1674060637 7,036.39 4. SOVEREIGN BANK -CHECKING ACCOUNT #1691014893 357.98 5. SOVEREIGN BANK -CERTIFICATE OF DEPOSIT #1675203572 2,003.60 6. SOVEREIGN BANK -CERTIFICATE OF DEPOSIT #1675364549 5,982.79 7. SOVEREIGN BANK -CERTIFICATE OF DEPOSIT #1675541120 556.09 8. M&T BANK -CHECKING ACCOUNT #555630 445.45 9. PERSONAL PROPERTY -APPRAISAL ATTACHED 4.483.00 TOTAL (Also enter on line 5, Recapitulation) I $ 40,899.14 (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 ETHEL M. HOCKENBERRY 21 09 0174 Debts of decedent must be reported on Schedule 1. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. WESTMINSTER CEMETERY 170.00 2, DONATION -MINISTER 150.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Street Address City State Zip Year(s) Commission Paid: 2 Attorney Fees IRWIN & McKNIGHT, P.C. 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant SHARYN L. STUM Street Address 1106 EASY ROAD City CARLISLE State PA Zip 17015 Relationship of Claimantto Decedent DAUGHTER 4. Probate Fees REGISTER OF WILLS 5 Accountants Fees 6. Tax Retum Preparer's Fees PATRICIA A. ROSENDALE, CPA 7. REGISTER OF WILLS -FILING FEE 8. CUMBERLAND LAW JOURNAL -ESTATE NOTICE 9. THE SENTINEL -ESTATE NOTICE 2, 700.00 3, 500.00 191.00 350.00 30.00 75.00 187.54 TOTAL (Also enter on line 9, Recapitulation) I $ 7,353.54 (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (9-00) SCHEDULE J COMMONV~IEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER ETHEL M. I-IOCKENBERRY 21 09 0174 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE j TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)) 1. :>HARYN L. STUM Lineal 33,545.60 11106 EASY ROAD REMAINDER CARLISLE, PA 17015 ~_IENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET jj, 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 I $ (If more space is needed, insert additional sheets of the same size) ~ ~ ~f' /~/j/ ~ A /9 '~ ~a s~,.:,~r~~1 R /f a y ~."f°. ~ ~~ ~. ~_~~__ __ _.____.. __. _.__ _. .___ _._ __ __. __._.__ .. _... _... ,y_^_________._._. __. ._. ._____ ~.. _.a~T~ r _~~._lil-G ~.-tai ~9~.~~e~+~_ _ _ . _~/D.. _ ~ ~ __...__ __ _~.~.. F ~- -_--. --_~._._ . ~,rr ,s ,r '~ . !- ~ ~ -..-~ a. _ _..._.._. .-------------._ ._ _ _. .. _.._.- -- ~~~ ~~,. ~ s "~ --. ._. - .._. ._ -.. _.__- - ------ r ~~~,, e~~. v ~ ~~j ~ © ~ --------'-'-'-" _,_ . ~~~y.-~ /~ 1' y ~-~,~ -_ -- -- ~ r - - --- - - y /D ~ ~' d~a~ =~ _ _ _ _ - -- -'~ -- --- - k --- ei41`!G~ r 7a0~'c.r' _ _ T - - _ _..... . O ...-_ y_ _~~ G ~ ~ - - - - -- - --- ___ - --- -- , .~.. -~ f ... ----- ~, __----- ~ ' _- _-z~- -- ;~ February 27, 2009 Irwin & McKnight, PC Attn: Roger B. Irwin 60 W Pomfret St Carlisle PA 17013 RE: Estate of: Ethel M. Hockenberry Tax Identification Number: 193-12-8652 Date of Death: February 10, 2009 To Whom It May Concern: Commerce Bank ,:, ~', .._ €_... _. This letter is in reference to decedent account information you requested for the individual listed above. We are able to provide the following: Account Type: Checking Account Number: 536887185 Date Opened: 02/02/2005 Primary Owner: Ethel M. Hockenberry Date of Death Balance: $4754.87 Accrued Interest: $0.02 Principal Balance: $4754.85 Account Type: Savings Account Number: 626545917 Date Opened: 02/02/2005 Primary Owner: Ethel M. Hockenberry Date of Death Balance: $15278.97 Accrued Interest: $1.05 Principal Balance: $15277.92 Please feel free to contact me at (717) 412-6127 if I may be of further assistance. Sincerely, Diana Reynolds Commerce Bank Research Associate/Deposit Services Commerce Bank /Harrisburg PO Box 4999 3801 Paxton Street Harrisburg, PA 17111-0999 commercepc.com overelgn Bank MA1 MB3 02-10 Court Ordered Processing/Decedent P.O. Box 841005 Boston, MA 02284 March 4, 2009 Attn: Roger B. Irwin Irwin & McKnight, P.C. West Pomfret Professional Building 60 West Pomfret Street Carlisle, PA 17013-3222 RE: Estate of Ethel M. Hockenberry Date of Death: 02/10/09 SS# 193-12-8652 Dear Mr. Irwin: -!~ 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. Very truly yours, 'J ,; icole Job COP Specialist III Decedent Department (617) 533-1364 -~ ~~ P' Sovereign Bank ESTATE OF Ethel M. Hockenberry SOCIAL SECURITY #: 193-12-8652 DATE OF DEATH: February 10, 2009 Account #: 1674060637 Type: Money Market Open date: 1/4/2006 In the name of: Ethel M Hockenberry Date of Death Balance: $7,030.06 Int.(YTD) from 1/1/2009 to 2/6/2009 $6.33 Accrued interest to date of death: $3.08 Other Info: Account #: 1691014893 Type: Checking Open date: 7/1/2002 In the name of: Ethel M Hockenberry Date of Death Balance: $357.98 Int.(YTD) from 1/1/2009 to 2/6/2009 $0.00 Accrued interest to date of death: $0.00 Otherlnfo: Account #: 1675203572 Type: CD Open date: 11/1/1999 In the name of: Ethel M Hockenberry Date of Death Balance: $2,000.00 Int.(YTD) from 1 /1 /2009 to 1 /31 /2009 $3.60 Accrued interest to date of death: $1.27 Otherlnfo: Account #: 1675364549 Type: CD Open date: 7/15/2002 In the name of: Ethel M Hockenberry Date of Death Balance: $5,972.41 Int.(YTD) from 1 /1 /2009 to 1 /31 /2009 $10.38 Accrued interest to date of death: $3.60 Otherlnfo: Account #: 1675541120 Type: CD Open date: 9/15/2006 In the name of: Ethel M Hockenberry Date of Death Balance: $555.05 Int.(YTD) from 1 / 1 /2009 to 1 /31 /2009 $1.04 Accrued interest to date of death: $0.38 Otherlnfo: Page 1 of 1 1VI8TBat~i 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 Phone (888)502-4349 Fax (302)934-2955 Mazch 3, 2009 Law Offices Irwin & McKnight, P.C. West Pomfret Professional Building 60 West Pomfret Street Carlisle, Pennsylvania 17013-3222 ;~•~F, ,: Re: Estate of Ethel M. Hockenberry Social Security: 193-12-8652 Date of Death: February 10, 2009 Dear Sir or Madam: Per your inquiry dated February 25, 2009, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: Type ofAccount Account Number Ownership (Names oj~ Opening Date Balance on Date of Death Accrued Interest Total Checking Account 555630 Ethel MHockenberry* 8/1/78 $ 445.45 $ D.00 $ 445.45 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 account 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 High Street Carlisle Office # 717-240-4536. S' rely,' ~~~~, ~l~~Nl}~/ Trade Hare Adjustment Services