HomeMy WebLinkAbout05-27-09
15056051058
-~ REV-1500 EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue County Code Year File Number
Bureau of individual Taxes INHERITANCE TAX RETURN 21 Og ~'I 0132
PO BOX 280601 RESIDENT DECEDENT --
Harisburg, PA 17128-0601
ENTER DECEDENT INFORMATION BELODate of Death Date of Birth
Social Security Number
'.183-16-7464 ! 101/17/2009 { 10/30/1921
MI
Decedent's Last Name Suffix Decedent's First Name -
Marie ~ 1'i G
i, Huntington __ _ __ __ '; ~i-- _-----__ ' _--___-._______.~__~_---.---_.._.----
(If Applicable) Enter Surviving Spouse's Information Below _--~ - MI
Spouse's Last Name Suffix Spouse's First Name
' j I I
~ _-----~
-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
;~-5 4. Limited Estate
°:~s 6. Decedent Died Testate
(Attach Copy of Will)
_._,,, 9. Litigation Proceeds Received
2. Supplemental Return
4a. Future Interest Compromise (date of
death after 12-12-82)
~; 7. Decedent Maintained a Living Trust
(Attach Copy of Trust)
10. Spousal Poverty Credit (date of death
between 12-31-91 and 1-1-95)
3. Remainder Return (date of death
prior to 12-13-62)
5. Federal Estate Tax Return Required
0 S. Total Number of Safe Deposit Boxes
;w~.„. 11. Election to tax under Sec. 9113(A)
(Attach Sch. O)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIALD ~ mFe Te ephoneHNumbeE DIRECTED T0:
Name ', (717) 243-0123
Ronald E. Johnson, Esq
I N LY
Firm Name (If Applicable)
Andrews & Johnson
-- ----
First line of address
~~78 West Pomfret Street
Second line of address
~~
~c
N
.J
-'j t
FILED • -
State ZIP Code = .....-
City or Post Office -F="
Carlisle ~~ PA~,17013
Correspondent's a-mail address: rejohnSOn@pa.net
Under penalties of perjury, I dedare 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. Dedaration of preparer other than the personal representative is based on all information of which prepay DATE any knowledge.
_-.____.-.,...~....., ooconMSIRI F FOR FILING RETURN ~~~ , ~„ C
Side 1 15056051058
15056051058
REGIST~E,,R~OF WILLS U
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REV-1500 EX
15056052059
r,e~a~o~r~e Name Marie G Huntington
Decedent's Social Security Number
183-16-7464
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 i3< 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.
S. Total Gross Assets (total Lines 1-7) .................................... 8.
------ --- - ( ) i 6,212.62 ';
9. Funeral Expenses & Administrative Costs Schedule H ..................... 9. '~
10.x,
10. Debts of Decedent, Mortgage Liabilities, ~ Liens (Schedule I) ................ !
11. Total Deductions (total Lines 9 8~ 10) ................................... 11. 6,212.62 ',
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.
75,147.05 !,
14. Net Value Subject to Tax (Line 12 minus Line 13) ....
- .. 14. ~' 75,147.05
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES ,
15. Amount of Line 14 taxable
at the spousal tax rate, or -_------------------------------------------------
transfers under Sec. 9116 15.
16. Amount of Line 14 taxable
16. '
at lineal rate X .0 - ~~
17. Amount of Line 14 taxable
17. '
at sibling rate X .12 -- - - - -----____--
18. Amount of Line 14 taxable 75,147.05 '; ~' 11,272.06
1S.'
at collateral rate X.15 -------------_-.T..__' ;~.~,~..~.~ -- ------a_~
19. TAX DUE .........................................................19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
15056052059
Side 2
11,272.06 ';
;-
15056052059
81,359.67 ',
REV-1500 EX Page 3
Decedent's Comalete Address:
File Number
21 09 0132
DECEDENTS NAME DECEDENTS SOCIAL SECURITY NUMBER
Marie G Huntington 183-16-7464
STREET ADDRESS
825 North Hanover Street
Apt. 309
CITY STATE ZIP
Carlisle PA 17013
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. CreditslPayments
A. Spousal Poverty Credit
B. Prior Payments 10,000.00
C. Discount 526.32
3. InteresUPenalty if applicable
D. Interest
E. Penalty
(1)
Total Credits (A + B + C) (2)
Total InteresUPenalty (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, Llne 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.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(3)
(4)
(5)
(5A)
(5B)
Make Check Payable fo: REGISTER OF WILLS, AGENT
11,272.06
10,526.32
745.74
745.74
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
b. retain the right to designate who shall use the property transferred or its income : ............................................ ^ Q
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 "in trust for" or payable upon death bank account or security at his or her death? .............. ^ ^K
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ ^ 0
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 decedents 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.
SCHEDULE B
STOCKS AND BONDS
ESTATE OF FILE NUMBER
Marie G. Huntington 21-09-0132
TOTAL (also online 2, Recapitulation) $49,614.52
Report Date: Match 12, 2009
Time Prepared: 01:50:52 PM
Requested By: CHRISTINE SERKEDAKIS
Includes: Account: SO 00 1205 0 07
MARIE G. HUNTINGTON (CLOSED)
Account Holdings as of 1/17/2009
ORRSTOWN BANK
Cusip No. Security Name Shares /Par Investment Unit Price Market Value Price Date
60934N625 FED MONEY MKT-PRI 48,605.6500 48,605.65 1.00 48,605.65 01/16/2009
60934N621 FED MONEY MKT-INC 988.0900 988.09 1.00 988.09 01/16/2009
Total Securities 49.593.7400 49,593.74 49,593.74
Income Cash 0.00 0.00
Principal Cash 0.00 0.00
Account Total 49,593.74 49,593.74
~~cei' ~ ~ C~/r~ _ `~' 2L~.'1 ~
Page 1
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANIOUS PERSONAL PROPERTY
ESTATE OF
FILE NUMBER
Marie G. Huntin on 21-09-0132
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
ITEM DESCRIPTION VALUE AT DATE
OF DEATH
NUMBER
1 (Checking Account No: 410551-Orrstown Bank (see letter attached) I $5,549.29
2 Proceeds from sale of furniture $500.00
3 Erie Insurance Co. -refund from homeowners insurance $95.00
4 LeTort Manor -equity refund for apartment 309 $25,400.00
5 PA State Employees Retirement System -refund due to error $200.86
TOTAL (also online 5, Recapitulation) $31,745.15
A Tradition of Excellence
February 19, 2009
To: Andrews & Johnson
78 West Pomfret Street
Carlisle Pa 17013
From: Traci Yohe
Orrstown Bank
Customer Service Center
PO BOX 250
Shippensburg, Pa 17257
Re: Estate of Marie G Huntington
Date of death January 17, 2009
IT IS HERERBY CERTIFIED THAT THE ABOVE NAMED DECEDENT, ON THE
ABOVE DATE, HAD THE FOLLOWING ACCOUNTS WITH ORRSTOWN BANK:
CHECKING ACCOUNT
Account # Title of Account Date opened Principal Accrued Interest
410551 Marie G Huntington 05/24/96 5,549.08 0.21
SA VINGS ACCO UNT
unt # Title of Account
A Date opened Principal Accrued Interest
cco
CERTIFICATE OF DEPOSIT
nt # Title of Account
A Date Opened Principal Accrued Interest
ccou
P.O. Box 250 •Shippensburg, PA 17257 • 717.530.3530 • 717.532.4143 fax
SCHEDULE H
FUNERAL EXPENSES, ADMINISTRATIVE
COSTS AND MISCELLANEOUS EXPENSES
ES"1'A"1'E OF
FILE NUMBER
Marie G. Huntington 21 09 0132
Debts of decedent must be reported on Schedule I.
A.
B.
11 r:M DESCRIl'TION
NUMBER AMOUNT
Funeral Ezpenses:
1 Martin R. Brown Funeral Home (partially prepaid) $731.61
2 Rev. Bradley Moore -officiating at funeral $100.00
Administrative Costs:
1 Personal Representive Commissions
Name of Personal Representative(s)
Social Security Number of Personal Representative:
Street Address:
City: State: Zip:
Year(s) commissions paid:
2 Attorney fees to Andrews & Johnson $2,500.00
3 Family Exemption
Claimant
Street:
City: State & Zip
Relationship of Claimant to Decedent:
4 Probate Fees to Register of Wills $256.00
5 Accountant Fees to Patricia Rosendale, CPA
6 Tax Return Preparer's Fees $49.90
7 Joann Kidd -apt. cleaning $100.00
8 Church of God Home -prorated January payment $753.82
9 PA. State Employees Retirement System -prorated retun of payment $461.99
10 Continuing Care Rx -prescriptions $101.68
11 Continuing Care Rx -prescriptions - fmal prescription bill $642.62
12 Registe of Wills-Inheritance Tax filing fee $15.00
13 Reserve for Closing and Accounting $500.00
14
15
16
17
18
19
TOTAL (also on line 9, Recapitulation) $6,212.62
SCHEDULE J
BENEFICIARIES
ESTATE OF
FILE NUMBER
Marie G. Huntin on 21-09-0132
ITEM NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT OR SHARE
NUMBER Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBiTIIDNS [include outright spousal distributions, e~ trensfen wader Sec. 9116(aX1.2)]
David W. Mirages
1817 South Road, Baltimore, MD 21209
NON-TAXABLE DISTRIBUTIONS:
nephew
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
Charitah]e and Governmental Bequests:
100%
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (also enter on line 13, Recapitulation) $Q