Loading...
HomeMy WebLinkAbout08-11-0915056051058 REV-1500 Ex (06-05) OFFICUIL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN ~) ~/ Hanisburg, PA 17128-0601 RESIDENT DECEDENT ~- ~ C~ 11~I~~./ ENTER DECEDENT INFORIilAT10N BELOW Socal Security Number Date of Death Date of Birth 09/18/2008 08/02/1946 Decedent's Last Name Miller Suffix Decedent's First Narne Catherine (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name ' Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW ~ 1. Original Return THIS RETURN MUST BE FlLED IN DUPLICATE WIl'H THE REGISTER OF WILLS 2. Supplemental Return MI L MI 3. Remainder Return (data 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 6. Total Number of Safe Deposit Boxes (Attach Copy of Wili) (Attach Copy of Trust) 9. Litigation Proceeds Received 10. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A) berireen 12-31-91 and 1-1-95) (Attach 5ch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number Joanna Miller (71 i') 791-0945 Firm Name (If Applicable) REGISTER OF WILLS USE ONLY First line of address 5 E. Marble St. 1st FI n ~' Second line of address ~ ~, ?w. _ - JJ i j ;:- . ~-_n City or Post Office State ZIP Code DATErFII-'~ "' t i ., Mechanicsburg PA 17055 ~~ ,l , `_-; ` ~ -o - - ' , ~~;-~ , _ ; ; ~ - _ - Corespondent's e-mail address: joa r19691~a01.COm ~ '~ ~ ._ `~~. _. , ~ 7 ~ Under hies of perjury, I declare that I examined this return, Irrduding accompanying schedules and statements, and 1D the best of my kra~eAedge a lief, r it is correct and o~mplete. Ded of preparer ther than the personal represer>tstive is based on all information which preparer has any Imowledge. IG E F PERS 5P FOR FILING RETURN SS E. Marble St. 1st FI. Mechanicsburg, PA 17055 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEII8E USE ORIGINAL FORM ONLY Side 1 15056051058 15056051058 J 15056052059 REV-1500 EX Decedent's Social Security Number Decedents Name: Catherine L Miller RECAPITULATION 1. Real estate (Schedule A) ............................................. 1. 60,360.00 2. Stocks and Bonds (Schedule B) ....................................... 2. 0.00 3. Closet' Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 0.00 4. Mortgages S Notes Receivable (Schedule D) ............................. 4. 0.00 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ........ 5. 1,045.00 6. Jointly Owned Property (Schedule F) Separate Billing Requested ....... 6. 0.00 7. Inter-~vos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) • Separate Billing Requested........ 7. 318,047.38 8. Total Gross Assets (total Lines 1-7) .................................... 8. 379,452.40 9. Funeral Expenses 8 Administrative Costs (Schedule H) ..................... 9. 7,079.50 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................ 10. 33,085.72 11. Total Deductions (total Lines 9 8~ 10) ................................... 11. 40,765.22 12. Net Value of Estate (Line B minus Line 11) .............................. 12. 339,287.18 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ........................ 13. 0.00 14. Net Value Subject to Tax (Line 12 minus Line 13) ........................ 14. 339,287.18 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 .o_ 0.00 15. 15,302.61 16. Amount of Line 14 taxable at lineal rate X .045 339,287.18 16. 17. Amount of Line 14 taxable at sibling rate X .12 0.00 17 18. Amount of Line 14 taxable at collateral rate X .15 0.00 18 19. TAX DUE ......................................................... 19. 15,267.92 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 15056052059 REV-1500 EX Page 3 Decedent's Complete Address: Flle Number DECEDENTS NAME DECEDENTS SOCIAL SECURITY NUMBER Catherine L Miller 184-38-0026 STREET ADDRESS 5 E. Marble St. 1 st FI CITY Mechanicsburg STATE PA ZIP 17055 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 15,267.92 2. CreditsfPayments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A+ B + C) (2) 15,267.92 3. InterestlPenalty if applicable D. Interest E. Penalty 382.57 Total InteresNPenalty (D + E) (3) 382.57 4. ff 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. (4) 5. If line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 15,650.49 A. Enter the interest on the tax due. (5A) 83.80 B. Enter the total of Line 5 + 5A. This is the BALANCE DUB. (5B) 15,734.29 Make Check Payable fo: 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 inwme of the property transferred :.......................................................................................... ^ b. retain the right to designate who shall use the property transfened 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 12,19132, did decedent transfer properly within one year of death without receiving adequate consideratan? .............................................................................................................. ^ 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 benefiaary designation? ........................................................................................................................ ^ 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE R 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} (~]. 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 benefiaary. 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-ha{f (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}]. 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. REV-1502 EX+ (11-08j pennsylvania SCHEDULE A DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF Catherine Miller FILE NUMBER 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 knowiedoe of the relevant farts .~ unnc DFla{.C 10 IICCOCO, mser[ aamnonai sneel5 of the same size. REV-1510 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS 8~ MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Catherine Miller 1505605105 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. BEM DESCRIPTION OF PROPERTY UMBER INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSkUP T° DECEDENT AND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE THE DATE of TRANSFER ATTACHACOPY OF THE DEED FOR REAL ESTATE VALUE OF ASSET INTEREST pFAPPLICABLE) VALUE ~ ~ IRA -Kay Miller -Daughter 6,864.34 33% 6,831.37 IRA- Joanna Miller- Daughter 7,072.35 34% 7,072.35 IRA- Shannon Miller -Daughter 6,864.34 33% 6,831.37 2 Defen'ed Comp -Joanna Miller -Daughter 9,138.72 100 9,138.72 3 Retirement -Kay Miller 96,077.07 34 96,077.07 Retirement -Joanna Miller 96,048.25 33 96,048.25 Retirement -Shannon Miller 96,048.25 33 96,048.25 TOTAL (Also enter on fine 7 Recapitulation) s I 318,047.38 {If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCNEDIILE H FUNERAL EXPENSES 8~ ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Catherine Miller 1505605105 Debts of dscederrt must be roportsd on Schedule L ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~' Myers Funeral Home 3,579.50 B. 1 2. 3. 4. 5. 6. 7. aty Mechanicsburg State PA _Zp 17055 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Sodal Security Number(s)/EIN Number of Personal Representative(s) Street Address ~' ,State Year(s) Commission Paid: Attorney Fees Family Exemption: (If decedent's address is not the same as daimant's, attach explanation) claimant Joanna Miller Street Address 5 E. Marble St. Relationship of Claimant to Decedent Daughter Probate fees Accountant's Fees Tax Return Preparer's Fees Zrp 3,500.00 TOTAL (Also enter on line 9, Recapitulation) I ; 7,079.50 (If more space is needed, insert additional sheets of the same size) REV-1512 EX+ (12-OS) Pennsylvania SCHEDULE I ~-+~ DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Catherine Miller _ 1505605105 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreim6ursed mndi~al nYnenena •~ ~~~~~ _ ~Na~= ~~ ~~__~_~, m~cn aomnonai sneers or me same size. REV-1508 EX+ (8-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSRS, & MISC. PERSONAL PROPERTY 45TATE OF FILE NUMBER Catherine Miller 1505605105 Indude the proceeds of litigation and the date the proceeds were received by the estate. AN property iolntly-oMmed vvkh rtght of survhronshlo must 6e disdesed on seheAuln F ~•.....,,~ uyei.c ~a nccueu, msen aaamonai sneers or me same sae) LAST WILL AND TESTAMENT BE IT REMEMBERED THAT I, CATHERINE L. MILLER, a resident of Cumberland County, Pennsylvania, being of sound mind, memory and understanding, do make, publish and declare this to be my LAST WILL AND TESTAMENT, herc;by revoking any and all Wills and Codicils previously made by me. I I declare that I am not married, and that I have three children, KAY L. MILLER, SHANNON M. MILLER and JOANNA R. MILLER. II I direct that all my just debts and funeral expenses shall be paid from any residuary estate as soon as practicable after my decease. iII - I direct that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expense of the administration of my estate. IV I give, devise and bequeath my house and my automobile to my daughter, JOANNA R. MILLER, per capita. V All the rest, residue and remainder of my property, whether real or personal, wherever situate, including any property over which I may have a power of appointment, I give, devise and bequeath to my children, KAY ],. MILLER, SHANNON M. MILLER and JOANNA R. MILLER, in equal shares, pe:r stirpes. I nominate, constitute and appoint my daughter, JOANNA R. MILLER, as Executrix of this LAST WILL, to serve without bond. IN WITNESS WHEI~OF, I, CATHERINE L. MILLER, have set my hand to this LAST WILL this ~ --~ day of ~ (G L'`'i 'vr ~. ('-~.~, . , 2006. l.1 CAHTERINE L. MILLER Signed, sealed, published and declared by the above-named CATHERINE L. MILLER, as and for her Last Will and Testament, in the presence of us, who, at her request and in her presence, and in the presence of each o er, ]zave hereunto subscribed our names as witnesses. ~L ACKNOWLEDC3rEffiENT COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ss. I, CATHERINE L. MILLER, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do here;by acknowledge that I signed and executed the instrument as my LAST WILL; that I signed it as my free and voluntary. act for the purposes therein expressed. t ~1.~~11~//~l- ~ I ~ .Y Y I~~.~ CATHERINE L. MILLER Sworn or affirmed to and acknowledged before me by CATHERINE L. MILLER, Testatrix, this ~ v~ day of ~r~r~.F~-- , 2006. Notary Public NOTARWI. SEAL DEBORAH L RYAN, Notary Pubib MecheNcaburg Boro., Cotmly of Qxriberland My (;ommieaion Expires June 11,2010 AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA ss. COUNTY OF CUMBERLAND We, / "f U"~t~cZ ~. (.J~ L~~~~ d _ J' ~c~ n.~ e /l'1. ,,~,`n i~~, the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testatrix sign and execute the instrument as her LAST WILL, that CATHERINE L. MILLER signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hears. and sight of the Testatrix signed the Will as witnesses; and that to the best of knowledge, the Testatrix was at the time 18 years of or more of so ' id and under no constraint or undue influence. !ti/~ifz~. /yl ~' ' Sworn or affirmed to and acknowledged before rrie this ~;lG._ day of 'fL~z=~.~.-E'.,,r..c~ , 2006. .f U~~~ .~ C~? Notary Public - ~eGei `1 °' (~ TffiS DEED MADE THIS day of {~,e%rGt~~ 20t}l. SHANNON M. GEIGER, single woman, of 188 Holiday Avenue, Mechanicsburg, Pennsylvania, AND Grantor CATHRYN L. NIILLER, of 14 East Marble Street, Mechanicsburg, Pennsylvania, Grantee WITNESSETH, that the grantors for and in consideration of ONE DOLLAR ($1.00) lawful money of the United States of America, to the Grantors in hand well and truly paid by the Grantee, at or before the sealing and delivery of these presents, the receipt whereolE is hereby acknowledged and the Grantors being therewith fully satisfied, do by these presents grant„ bargain, sell and convey unto the Grantee forever, their heirs and assigns: ALL THAT CERTAIN tract or parcel of land, with the buildin8;s thereon erected, situate on the South side of East Marble Street in the Borough of Mechanicsburg, County of Cumberland and State of Pennsylvania, and known as Lot Number Fifteen on tlar Plan oiFLots as laid out by Lamb and Coover, bounded and described as follows, to wit: BEGINNING at a point at the property line of said East Marble Street and corner of Lot Number Fourteen as described on the said Plan of Lots hereinafter described, now or late of R. Bruce Mowery; thence Estwardly along the said property line Forty and One-tenth (40.1) feet, more or less, to a point on line of property formerly of Nesbit Heirs, now or late of Victor L. C. Hasskarl; thence Southwardly along the line of property now or late of Victor L. C„ Hasskarl, One Hundred Thirty-Eight and Eighty-Five One-Hundredths (138.85) feet to a point on. the line of Beech Alley; thence Westwardly along the line of said alley, Forty-nine and Five-tenths {49.5) feet, more or less, to a point, the corner of said Lot Number Fourteen, aforesaid, now or late of R Bruce Mowery; thence Northwatdly along the line of Lot Number Fourteen, One Hundred Thirty-eight and Fifty-five One-hundredths (138.55) feet to said property line of East Marble Street, the place of BEGINNING. BEING Lot No. I S on the Plan of Lamb and Coover, aforementioned, which said Plan is recorded in the Cumberland County Recorder's Office, in Plan Book No. 1, Page 57. BEING the same premises which John B. Hosler, executor of the estate of Jane E. Garber by his deed dated, May 22, 1991 and recorded May , 1991 in the t)ffice of the Recorder of 1 n ~• .U, ~,•~ ~ „ct 1 Deeds for Cumberland County in Deed Book ,Volume , Yage , granted and conveyed unto Shannon M. Geiger the grantor herein. THIS IS A CONVEYANCE FROM DAUGHTER TO MOTHER ONLY AND I5 THEREFORE TAX EXEMPT. TOGETHER with all and singular the buildings, improvements, ways, woods, waters, watercourses, rights, liberties, privileges, hereditaments and appurtenances to the same belonging or in anyway appertaining; and the reversion and reversions, remainder and. remainders, rents, issues and profits thereof, and of every part and parcel thereof; AND ALSO till the estate, right, title, interest, use, possession, property, claim and demand whatsoever of the Grantors both in law and in equity, o~ in and to the premises herein described and every part and parcel thereof with the appurtenances. TO HAVE AND TO HOLD all and singulaz the premises herein described together with the hereditaments and appurtenances unto the Grantee and to the Grantee's proper use and benefit forever. AND THE SAID GRANTORS do hereby warrant specially the property hereby conveyed. N WITNESS WHEREOF, the Grantors have hereunto set their heads and seal the day and year first above mentioned. Signed, sealed and delivered in the presence of• .~~~ ~ {SEAL) SHANNON M. G IG :: o c ~.-- :~ ,.~ ~ ~ `~; . to ~ :: <. i::~ ~ v ~ :.~i ~~ f~i r. _. ~ ~ rn CD r ~ :r, '9 D 2 GUU!! !.'i~ .~t,~t ~. n ~~ COMMONWEALTH OF PENNSYLVANIA COUNTY OF YORK SS On this, the Z'` t' day of ~Z~, r (,t~t~,~ta-, , 2001, before me, a notary public, personally appeared Shannon M. Geiger, known to me or satisfactorily proven to be the person whose name is subscribed to the within deed and acknowledged that she executed the same for the purposes therein contained. WITNESS, my hand and notarial seal the day and year aforesaid. ----~-~ NOTARY' UBLIC,%~~~ My Commission Expires ~ ~ ~"~ seat S. l~ t3ladfe{tec. Notary PubNe °i~„ ~' a a ~ i ~ 2ooi Mr cons n The undersigned certified that the precise residence and complete post office addressor u1e vrantee 1S' 188 Holiday Avenue Mechanicsburg, PA 17055 COMMONWEALTH OF PENNSYLVANIA COUNTY OF tM 'w (. J A ORNEY FOR G TEE SS RECORDED on this day of ' ' ! ~? Recorder's office of the said County in Deed Book '~ ~ , pages S,f, y Given under my hand and the seal of the said office the day and year aforesaid. 3 RECORDER ~t""