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Home My WebLink About07-13-0915056051058 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number ~. PO BOX 280601 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT ~\ G~fj ~ (~~' ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 227-07-8428 08/14/2008 02/15/1916 Decedent's Last Name Suffix Decedent's First Name MI MELLON RUTH A (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 INAPPROPRIATE OVALS BELOW 1. Original Retum r,=-~ 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 r °- ---~ Y.J 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 t~ 10. Spousal Poverty Credit (date of death :m;~..~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) ~~rcKtsrvNVENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number HARRY M. BATURIN, ESQ (717) 234-2427 Firm Name (If Applicable) BATURIN &BATURIN First line of address 2604 North Second Street Second line of address City or Post Office Harrisburg Correspondent's a-mail address: REGISTER O F WILLS USE ~ ~ - u --i C:7 w - - ~? +°~ r ~' :. r- - _ W "-7 _. State ZIP Code DATE~ED (,,J C-t PA 17110 ~ t ~ r ~ ~iiuer penaicies or penury, 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 and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. ..,~.~,..avn~ yr r~rcavi JrVMrvAIC hVK FILING RETU/~RNp.{ M /~ ('`~ ADDRESS. -_ -- ! ~ -~~!! ~+\ 1 _1 I _ _ ~l 1 7L~ n ~J11~ l~ S __ __ __ _ _ -- - SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE ADDRESS DATE /' ~y `\ Ys ~'N! DATE PLEASE USE ORIGINAL FORM ONLY Side 1 15056051058 15056051058 REV-1500 EX 15056052059 Decedent's Name: RUTH A MELLON 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 & Notes Receivable (Schedule D) .......................... ... 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ...... .. 5. 6. Jointly Owned Property (Schedule F) C-.7 Separate Billing Requested ..... .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) C°7 Separate Billing Requested...... .. 7. 8. Total Gross Assets (total Lines 1-7) .................................. .. 8. 9. Funeral Expenses & Administrative Costs (Schedule H) ................... .. 9. 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) .............. .. 10. 11. Total Deductions (total Lines 9 & 10) ................................. .. 11. 12. Net Value of Estate (Line S 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. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 0.00 15, 16. Amount of Line 14 taxable at lineal rate X .0 _ q $ ~ 5 ~ ~ 16. 17. Amount of Line 14 taxable at sibling rate X .12 49,078.81 17 18. Amount of Line 14 taxable at collateral rate X .15 39,263.05 1~ 19. TAX DUE .........................................................19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 Decedent's Social Security Number 227-07-8428 0.00 0.00 0.00 0.00 137, 554.57 0.00 0.00 137,554.57 36,121.58 3,275.37 39,396.95 98,157.62 0.00 98,157.62 0.00 0.00 5,889.45 5,889.46 11,778.91 15056052059 REV-1500 EX Page 3 Decedent's Complete Address: ells "umber DECEDENT'S NAME _~. _ RUTH A MELLON - _ _ DECEDENT'S SOCIAL SECURITY NUMBER STREETADDRESS - -----_-- 721 Second Street ------- - -- -_-_ _ - --- -- -- 227-07-8428 -- _ cirY _ __ _ - - _-_ - New Cumberland ~ srarE - _ - - - - Tax Payments and Credits: FA zIP 17070 1. Tax Due (Page 2 Line 19) 2. Credits/Payments (1) A. Spousal Poverty Credit 11, 778.91 B. Prior Payments C. Discount ---------- - 6,210.00 ------_ --- ---------- 3. Interest/Penalty ifapplicable ----- - Total Credits (A + B + C) (2) D. Interest 6,210.00 E. Penalty -- - -- -- -- -- - - - - 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.tal Interest/Penalty (D + E) (3) Fill in oval on Page 2, Line 20 to request a refund. 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (4) A. Enter the interest on the tax due. (5) 5,568.91 (5A) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) 5,568.91 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIAT 1. Did decedent make a transfer and: E BLOCKS a. retain the use or income of the property transferred :............................................ Yes No b. retain the right to designate who shall use the property transferred or its income : ............................................ O 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? .............. 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which ^ contains a beneficiary designation? ...............- .................................... J LJ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETUR N. 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 n_ of 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-1500 EX Page 3 Decedent's Complete Address: STREET ADDRESS CITY File Number --_ - - - __ -- - STATE ZIP Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. Interest/Penalty if applicable Total Credits (A + B + C) (2) D. Interest E. Penalty 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENTotal Interest/Penalty (D + E) (3) Fill in oval on Page Z, Line 20 to request a refund. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) 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 :.......................................................................................... ^ ^ b. retain the right to designate who shall use the property transferred or its income : ............................................ ^ ^ 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? .............. ^ ^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................................................................................................. - I I-1 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-1502 EX+ (11-08) ~i ' Pennsylvania SCHEDULE A ~7 DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF FILE NUMBER RUTH A. MELLON 2009-00908 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F. If more space is needed, insert additional sheets of the same size. REV-1507 EX+ (6-98) SCHEDULE D COMMONWEALTH OF PENNSYLVANIA MORTGAGES & NOTES INHERITANCE TAX RETURN RECEIVABLE RESIDENT DECEDENT ESTATE OF FILE NUMBER RUTH A. MELLON 2008-00908 All property jointly-owned with right of survivorship must be disclosed on Schedule F. (If more space is needed, insert additional sheets of the same size) REV-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF RUTH A. MELLON SCNED~ILE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY 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 I~,10C^ 1 Fairpoint Communications, Inc. (Dividend) 2 Federal Reserve Bank of Philadelphia (Account No. D37020091480009) 3 2008 Federal Income Tax Refund Check 4 M&T Bank -Checking Account No. 59512717 5 M&T Bank -Certificate of Deposit Account No. 031003915142663 6 M&T Bank -Certificate of Deposit Account No. 031003914482507 7 M&T Bank -Savings Account No. 015004206023943 8 M&T Bank -Savings Account No. 015004208561496 9 Wachovia Savings Account No. 30883368268032 10 Verizon Communications, Inc. (Dividend) TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) FILE NUMBER 2008-00908 VALUE AT DATE OF DEATH 0.26 4,043.69 509.56 20, 002.07 44,233.32 45,080.17 18,345.88 2,533.10 2,758.68 47.84 137, 554.57 REV-1509 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY OWNED PROPERTY t~ rarE ol= RUTH A. MELLON If an asset was made joint within one year of the decedent's date of death, it must be FILE NUMBER on Schedule G. SURVIVING JOINT TENANT(S) NAME I ADDRESS RELATIONSHIP TO DECEDENT A. NONE C. JOINTLY-OWNED PROPERTY: ___..._.._. _..,,,,.,, „~ ...c uauic aite~ REV•1511 EX+ (12-99) SCNEDIJLE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT t~tatt ur FILE NUMBER RUTH A. MELLON 2008-00908 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: t' Parthemore Funeral Home 10,744.62 Misc. Funeral Expenses -Luncheons 1,000.00 Catholic Cemetaries 900.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Margaret R. Fulton Social Security Number(s)IEIN Number of Personal Representative(s) 182-46-4864 _ Street Address 721 Second Street city New Cumberland .state PA zip 17070 Year(s) Commission Paid: 2009 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Margaret R. Fulton Street Address 721 Second Street city New Cumberland State PA z;p 17070 Relationship of Claimant to Decedent Daughter 4. Probate Fees 5. Accountant's Fees 6. Tax Retum Preparer's Fees 7. Cumberland County Law Journal (Estate Advertising) The Patriot News (Estate Advertising) Filing Inheritance Tax Return 9,624.48 9,624.48 3,500.00 353.00 75.00 275.00 25.00 TOTAL (Also enter on line 9, Recapitulation) I $ 36,121.58 (If more space is needed, insert additional sheets of the same size) REV-1512 EX+ (12-08) Pennsylvania SCHEDULE I ~i1 DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER RUTH A. MELLON 2008-00908 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. If more space is needed, insert additional sheets of the same size. REV-1513 EX+ (11-08) Pennsylvania SCHEDULE ~ DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER RUTH A. MELLON 2008-00908 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. Margaret R. Fulton, 721 Second St., New Cumberland, PA 17070 Niece 1 /10 2 Helen Ilioff, 4 Beson Circle, Apt C, Baltimore, MD 21236 Sister 1 /2 3 Marilyn Wheatley, 625 Old Quaker Rd., Apt#1, Lewisberry, PA 17339 Niece 1/10 4 Marion Filson, 590 Pleasant View Dr., Lewisberry, PA 17339 Niece 1 /10 5 Patricia Danner, 900 Cornhill Rd., Etters, PA 17319 Niece 1 /10 6 Elmer Weir, 12 Beaver Rd., Camp Hill, PA 17011 Father 1 /10 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, A S APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN 1. NONE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. NONE TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ NONE If more space is needed, insert additional sheets of the same size,