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HomeMy WebLinkAbout09-25-091505607121 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year Fife Number poeox28oso1 INHERITANCE TAX RETURN 2 1 0 9 (1q0-~ Harrisburg PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 2 0 1 1 8 2 6 2 4 0 8 1 9 2 0 0 9 0 3 2 6 1 9 2 4 Decedent's Last Name Suffix Decedent's First Name MI B A U M M L O I S (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 IN APPROPRIATE OVALS BELOW a 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 Retum 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) r~ CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFOfi~TION SHOULfeT. DIREC'1'~T'0: Name Daytime Tels~~e Numbe~~~ l O G E R B I R W I N E S Q U I R E ~ ., -~-i 9. 3 5 7 1 7 ~' Sl' R , Firm Name (If Applicable) I R W I N 8~ M c K N I G H T, P C First line of address 6 0 W E S T P O M F R E T S T R E E T Second Tine of address City or Post Office C A R L I S L E State P A ZIP Code ~ 1 7 0 1 3 DATE FILED Correspondent's a-mail address: 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 be{ief, 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. GN TU~F P SON RES 1BLE FOR FILING RETURN DAT -^ 32 WEST RIDGE STREET CARLISLE PA 17013 SIGNAT F PREPARER O ER TH REPRESENTATIVE DATE ADDRESS 60 WEST ;PO FRET STREET CARLISLE PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 1505607121 1505607121 r 'L22L09SOS2 'I22L09SOS'I Z ap!S Q 6 'fi fi 0 fi D 0 •0 B 6 'fi fi 0 fi 0 0 •D D D '0 1N3WJl`dd213A0 Nt/ dO aNlld321 d JNI1S3flb32i 321b~ IIOA dl lHAO 3Hl NI llld 'OZ .66 ................................................ and X1'66 '86 D D D 46' X a;e~ lea;epoo;e algexe; b6 au!q;o;unowy •86 'L6 L 'I 9 D L E E Z6' X a;e~ 6uligls;e algexe; b6 aul~;o;unowy '~~ '96 D D D -0' X a;e~ leaull;e algexe; b6 aul-l;o;unowy •96 96 66 'oag ~apun spa;sue~3 ao 'a;e~ xe; lesnods ay;;e algexe; y6 aull;o;unowy 'g6 S31b~ 318`d~llddt/ 2104 SNO11~11211SNi 33S - NO111~1f1dW0~ XVl L 'C •9 D L E E L 'C 'g O L E E 2 9 •6 9 6 L 2 Q '6 9 6 L Q 6 'L L 9 2 fi L S •2 0 2 L 9 L '2 Q 2 Q 2 S 9 •2 6 E 9 'b6 .................. (£6 aul-l snulw Z6 aul~) xel o3;oafgng anleA 3aN 'b6 ............... •£~ ' ' ' ~ alnpayog) apew uaaq;ou sey xe; o; uol;oala ue yoiynn ao; sisn~l £ 4 66 oag/s;sanbag le;uawwanoO pue algeluey~ '£ ~ .Z6 ......................... (6 6 aui~ snulw g aull) ale3s3;o anleA 3aN 'Z6 . `~ ........................... (06'8 6 saul-l leloi) suolaanpaa le;ol ' 6 6 'O L ' ' " ' ' ' ' ' ' ' ' ' (I alnpayog) sual~ +g 'salililge1l a6e6~olN 'luapaoat];o sigar] '06 '6 ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ' ' (H alnpayog) s;sod and;e~;slulwpy ~ sasuadx3 le~aun~ •g .8 ........................... (~-6 scull lelol) s;assbr ssaO 1e3o1 '8 '~ ' ' • ~ ' • • pa;sanbaa 6upll9 a;e~edag ~ (J alnPayoS) ~(}~adad a;egad-uoN snoauepaoslW ~ spa;sued sonl~-aalul ~L •g ' ' ' ' ' ' ' pa;sanba2l 6u!II!8 ale~edag ~ (~ alnpayog) ~adad paunnp ~llulof •g 'S ' ' • • ' ' ' (3 alnpayog) ~adad leuos~ad snoauepaoslW ~ s;Isodaa ~lueg 'yse~ •g .~ ........................ (d alnPayoS) algenlaoab sa;oN +g sa6e6~ow 'ti • '£ ' ' ' ' ' (O alnpayog} dlys~o;audad-slog ~o dlys~au}Jed `uol;e~od~oO plaH ~tlasola '£ .Z .................................. (e alnPayoS) sPuoB pue s~loolS 'Z • .6 ........................................ (d alnPayoS)ale;saleab ~6 NOll~d'Illlldb~~321 W n d~ S 1 ~ 1 • W :aweN s,luapa~aa fi 2 9 2 B 2 2 D 2 ~agwnN ~unoag leloog s,;uapaoap X3 0086-n3b 'I22L09SOS'C r REV-1 ~0 EX Page 3 . Decedent's Complete Address: File Number 21 09 0 DECEDENT'S NAME M. LOIS BAUM _ STREETADDRESS 32 WEST RIDGE STREET CITY CARLISLE STATE PA ZIP 17013 Tax Payments and Credits: ~. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 202.25 3. Interest/Penalty if applicable D. Interest E. Penalty (1) 4,044.98 Total Credits (A + B + C) (2) 202.25 Total Interest/Penalty (D + E) (3) 0.00 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. (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 3,842.73 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 +5A. This is the BALANCE DUE. (5B) 3,842.73 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 : ...................................................................... ^ ^X b. retain the right to designate who shall use the property transferred or its income; ............................... ^ ^X c. retain a reversionary interest; or ................................................................................................ ^ d. receive the promise for life of either payments, benefits or care? ....................................................... ^ ^X 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... ^ X^ 3. Did decedent own an "intrust tor" 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? .................................................................................................. ^ ^X 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)j. 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-1508 EX + (6-98) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. IN RESIDE T DECED N RN PERSONAL PROPERTY ESTATE OF FILE NUMBER M. LOtS BAUM 21 09 0 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. M&T BANK -CHECKING ACCOUNT #14146916 6,392.65 TOTAL (Also enter on line 5, Recapitulation) I $ (If more space is needed, insert additional sheets of the same size) REV-1509 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE SCHEDULE F JOINTLY-OWNED PROPERTY FILE NUMBER M. LOTS BAUM 21 09 0 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME A. VIOLA BAUM e c JOINTLY-OWNED PROPERTY: 32 WEST RIDGE STREET CARLISLE, PA 17013 ADDRESS RELATIONSHIP TO DECEDENT SISTER ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST 1. A. SOVEREIGN BANK 12,365.51 50. 6,182.76 CERTIFICATE OF DEPOSIT #2895268668 2. A. SOVEREIGN BANK 44,000.00 50. 22,000.00 CERTIFICATE OF DEPOSIT #2895415509 TOTAL (Also enter on line 6, Recapitulation) I S 2g 182 76 (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (10-06) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER M. LOTS BAUM 21 09 0 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. HOFFMAN-ROTH FUNERAL HOME 6,439.81 B. 1 2. 3. 4. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Street Address City State Zip Year(s) Commission Paid: Attorney Fees IRWIN & McKNIGHT, P.C. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent Probate Fees 5 Accountant's Fees 6, Tax Return Preparers Fees 7. REGISTER OF WILLS -FILING FEE TOTAL (Also enter on line 9, Recapitulation) I $ (If more space is needed, insert additional sheets of the same size) 1, 500.00 30.00 7 REV-1513 EX + (g-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER M. LOIS BAUM 21 09 0 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. VIOLA BAUM Sibling 33,708.17 32 WEST RIDGE STREET JOINT ACCOUNTS CARLISLE, PA 17013 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (It more space is needed, insert additional sheets of the same size) ©~B~ 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 Phone (888) 502-4349 Fax (302) 934-2955 September 15, 2009 Law Offices _ Irwin & McKnight, P.C. West Pomfret Professional Building 60 West Pomfret Street "=` ' .. . Carlisle, Pennsylvania 17013-3222 Re: Estate of M. Lois Baum Social Security: 201-18-2624 Date of Death: August 19. 2009 Dear Sir or Madam: Per your inquiry dated September 9, 2009, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type ofAccount Checking Account Account Number 14146916 Ownership (Names o~ Lois MBaum* Opening Date 8/28/64 Balance on Date of Death $ 6,392.54 Accrued Interest $ 0.11 Total $ 6, 392 65 2. Type ofAccount IRA Account Number 35004201762736 Ownership (Names oj~ Lois MBaum* Viola 1 Baum, Beneficiary* Opening Date 3/07/85 Balance on Date of Death $ 7, 055.21 Accrued Interest $ 47.36 Total -- ------------------------------------------------------------------- $ 7,102. S7 ----------- 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. Since ~ l~y'j~ i\Vll/~' ~ ~ VC Tracie Hare Adjustment Services `Page: 1 Document Name: untitled DDMAIN Time Deposit Display Main Acct 2895268668 Alpha key BAUM.LM.04 WAYP Product T612 -----------Balances------------ Face amount 12,365.51 Branch --Compound value 12,365.51 Officer Available bal 12,365.51 Initial deposit 12,365.51 -----Interest Information------ Rate (RR ) 1.8800% Accrued int 9.55 Int adjustment 0.00 Account Type Last int paid 19.76 TIME ACCOUNT Total penalty 0.00 TDDINT TDDMISC TDDHIST TDDHISTMONEY COMMAND =__> F2=Retrieve F3=Exit F4=CRFwindow F6=Toggle ~ ~~~ ~~ ~~, 6017 09/14/09 DORMANT -------------Dates-------------- 00289 Issued 02/07/2009 ZZZ Maturity 02/07/2010 Opened 02/07/2000 Last int payment 08/31/2009 Next int payment 09/30/2009 Last activity 10/08/2008 Last principal change 00/00/0000 Recalc effective date 08/31/2009 ~Q~~ ~ S`~ . ~ Date: 9/15/2009 Time: 2:40:29 PM 0 . Page: 1 Document Name: untitled DDHISTMONEY Time Deposit Display History of Money Trans. 6017 09/14/09 Acct 2895268668 Alpha key BAUM.LM.04 Request ALLTRANS Trans Dt Eff Date Trans Type 10/31/08 10/31/08 INT CHECK 11/28/08 11/30/08 INT CHECK 12/31/08 12/31/08 INT CHECK 01/30/09 01/31/09 INT CHECK 02/06/09 02/07/09 INT CHECK 02/06/09 02/07/09 ROLLOVER 02/27/09 02/28/09 INT CHECK 03/31/09 03/31/09 INT CHECK 04/30/09 04/30/09 INT CHECK 05/29/09 05/31/09 INT CHECK 06/30/09 06/30/09 INT CHECK 07/31/09 07/31/09 INT CHECK 08/31/09 08/31/09 INT CHECK TDDHISTREQ Last page of information. COMMAND =__> Trans Inf o 1.8800$ Trans Amount 31.55 30.53 31.55 31.55 7.08 _ TDDMAIN _ TDDINT Resulting Bal 12,365.51 12,365.51 12,365.51 12,365.51 12,365.51 12,365.51 13.38 19.76 19.12 19.76 19.12 19.76 19.76 _ TDCMISC 12,365.51 12,365.51 12,365.51 12,365.51 12,365.51 12, 3:6`5.5'1 12,365.51 _ TDDHIST GN20000I02 F2=Retrieve F3=Exit F4=CRFwindow F6=Toggle F7=Backward Date: 9/15/2009 Time: 2:38:30 PM Page: 1 Document Name: untitled DDMAIN Time Deposit Display Main 6017 09/14/09 Acct 2895415509 Alpha key BAUM.LM.04 WAYP Product T660 -----------Balances------------ Face amount 44,000.00 Branch Compound value 44,000.00 Officer Available bal 44,000.00 Initial deposit 44,000.00 DORMANT -------------Dates-------------- 00289 Issued 10/09/2007 ZZZ <Maturity 10/09/2012 Opened 09/09/2000 Last int payment 08/31/2009 Next int payment 09/30/2009 Last activity 10/08/2008 Last principal change 00/00/0000 Recalc effective date 08/31/2009 -----Interest Information------ Rate (RR ) 4.0900% Accrued int 74.01 Int adjustment 0.00 Account Type Last int paid 153.10 TIME ACCOUNT Total penalty 0.00 TDDINT TDDMISC TDDHIST TDDHISTMONEY COMMAND =__> F2=Retrieve F3=Exit F4=CRFwindow F6=Toggle Date: 9/15/2009 Time: 2:40:35 PM 1 Page: 1 Document Name: untitled DDHISTMONEY Time Deposit Display History of Money Trans. 6017 09/14/09 Acct 2895415509 Alpha key BAUM.LM.04 Request ALLTRANS Trans Dt Eff Date Trans Type Trans Info Trans Amount Resulting Bal 08/29/08 08/31/08 INT CHECK 153.10 44,000.00 09/30/08 09/30/08 INT CHECK 148.15 44,000.00 10/31/08 10/31/08 INT CHECK 153.10 44,000.00 11/28/08 11/30/08 INT CHECK 148.15 44,000.00 12/31/08 12/31/08 INT CHECK 153.10 44,000.00 01/30/09 01/31/09 INT CHECK 153.10 44,000.00 02/27/09 02/28/09 INT CHECK 138.26 44,000.00 03/31/09 03/31/09 INT CHECK 153.10 44,000.00 04/30/09 04/30/09 INT CHECK 148.15 44,000.00 05/29/09 05/31/09 INT CHECK 153.10 44,000.00 06/30/09 06/30/09 INT CHECK 148.15 44,000.00 07/31/09 07/31/09 INT CHECK 153.10 44,00.0.00. 08/31/09 08/31/09 INT CHECK 153.10 44,000.00 TDDHISTREQ TDDMAIN _ TDDINT _ TDCMISC _ TDDHIST Last page of information _ GN20000I02 COMMAND =__> F2=Retrieve F3=Exit F4=CRFwindow F6=Toggle F7=Backward Date: 9j15/2009 Time: 2:38:47 PM ~. r~ `.