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HomeMy WebLinkAbout10-21-0915056041158 REV-1500 EX (os-o5) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number Po Box zeosol INHERITANCE TAX RETURN 21 0 7 10 9 2 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 161-32-5312 11232007 12081937 Decedent's Last Name DONOVAN Suffix Decedent's First Name MARJORIE MI M (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE - - REGISTER OF WILLS FILL IN APPROPRIATE BOXES BELOW MI 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (date of death ^ 4. Limited Estate ^ 4a. Future Interest Compromise (date of ^ 5. prior to 12-13-82) Federal Estate Tax Return. Required 6. Decedent Died Testate (Attach Copy of Will) death after 12-12-82) ^ 7. Decedent Maintained a Living Trust At ~ 8. Total Number of Safe Deposit Boxes ^ 9 Litigation Proceeds Re i d ( tach Copy of Trust) ^ 10 ^ . ce ve ' . 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 $HOt1LD BE DIRECTED TO: Name Daytime Telephone Numlber RICHARD C• SNELBAKER, ESQUIRE 71 7-697-852'.8 Firm Name (If Applicable) ~ o vL, ?;~ r -.y_..,j SNELBAKER & BRENNEMAN , P • C • REGISTER OFI, _ S USE OIfLS `~ ~~ ~ +~:':~ 'F> :....~ `~--` First line of address F-=-i ~ 44 WEST MAIN STREET ~'.~ c ~_: Second line of address ~;: r . -.., ice...; ,~ ~ _ '~'i P•0- B0X 318 -~ ~ ~ ~~ ~ : ~;~. _ City or Post Office State ZIP Code DATE FILED ~ MECHANICSBURG PA 17055 Correspondent's e-mail address: Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the tDest 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. ADDRESS ~ ~ ~ ~ ~ ~ BREND J• BEECHER, EXECUTRIX 2250 PINE ROAD, NEWVILLE, PA 17241 cirnr-e ~icc~/e~ ~ ~ ' DA E l i rvc inc rrtlilVKth'KtbtNIAIIV~ RICHARD C• SNELBAKER, ESQUIRE 44 WEST MAIN STREET, M CHANICSBURG PLEASE USE ORIGINAL FORM ONLY PA 17055 Side 1 L 15056041158 15056041158 6M4647 3.000 15056042159 REV-1500 EX Decedent's Social Security Number 161-32-5312 Decedent'sName:DONOVAN McR,IORTF M RECAPITULATION 1. Real estate (Schedule A) 1. D.DD 2. Stocks and Bonds (Schedule B) .......................... 2. 5 6 6 9 • 9 6 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . 3. 0 • 0 0 4. Mortgages & Notes Receivable (Schedule D). 4. 0 • D D 5. Cash, Bank Deposits i£ Miscellaneous Personal Property (Schedule E) . 5. 7 9 S 1 • 12 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested 6. 0 • 0 0 7. Inter-Vivos Transfers i~ Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested 7. 0 • D 0 8. Total Gross Assets (total Lines 1-7). . . . . . . . . . . . . . . . . 8. 1 ~ 6 21 .0 8 9. Funeral Expenses & Administrative Costs (Schedule H) . 9. 1119 2 , 11 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). 10. 19 014 • 6 8 11. Total Deductions (total Lines 9 8 10) . 11. 3 0 2 D 6• 7 9 12. Net Value of Estate (Line 8 minus Line 11) 12. -16 5 8 5 •71 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) . 13. 0 • 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) 14. -16 5 8 5 • 71 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 .00._ D• D D 15• D• O D 16. Amount of Line 14 taxable at lineal rate x .04-5 D. D O 16. D• 0 0 17. Amount of Line 14 taxable at sibling rate X .12 D• D O 17• D• D D 18. Amount of Line 14 taxable at collateral rate X .15 D• 0 0 18• D. O D 19. TAX DUE 19. D • D 0 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 15056042159 snnaa4az.ooo 15056042159 REV-1500 EX Page 3 Decedent's Complete Adrirecc• Flle Number l.fl9~ DECEDENTS NAME DONOVAN MARJORI M STREET ADDRESS M R AN CO NT CITY STATE ZIP N WVILLE Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit Q • Q Q B. Prior Payments Q • Q Q C. Discount Q . Q Q 3. Interest/Penalty if applicable D. Interest Q , Q Q E. Penalty Q • Q Q (1) Q•QQ Total Credits (A + g + C) (2) Q , Q Q Total Interest/PenaRy (D + E) (3) - Q • Q Q 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in box on Page 2, Line 20 to request a refund. (4) _ Q • Q Q 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) _ 0 • D 0 A. Enter the interest on the tax due. (5A) _ 0 • 0 0 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) _ 0 • 0 D Make Check Payable to: REGISTER OF W111S, 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 . ^ X 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? . 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 pro ert which , p y 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 (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute d9es 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 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)]. 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. 6M4671 1.000 REV-1503 EX+ (6-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT FILE Mariorie M. Donovan 21 07 1092 All property jointly-owned with right of survivorship must be disclosed on Schedule F. swasss i.ooo ()r more space is needed, insert additional sheets of the same size) REV-1508 EX+ I8-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Mariorie M. Donovan 21 07 1092 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointlyowned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Adams County National Bank 6,991.70 checking account #115746 2 Capital Blue Cross 137.89 refund unused insurance premium 3 Distributive share 0.00 from the Estate of Helen Arlene Donovan, decedent's mother (1/5 of residue). Please suspend the asset until value can be determined, at which time a Supplemental Inheritance Tax Return will be filed. 4 Household goods 117.00 sold at public auction 5 Household goods retained 346.00 by family, appraised value 6 Pace Independent Insurance/Blue Cross 58.53 refund unused insurance premium 7 United States Treasury 300.00 2008 economic stimulus rebate TOTAL (Also enter on line 5 Recapitulation) $ ~ 7 , 951 12 sWa6AD t.ooo (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 Marjorie M. Donovan 21 07 1092 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~. Fogelsanger-Bricker Funeral Home funeral services 9,920.58 B. 1 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zip 2. Attorney Fees Snelbaker & Brenneman, P.C -fees will be claimed on Supplemental Inheritance Tax Return 3. Family Exemption: (If decedent's address is not the same as Gaimant's, attach explanation) Claimant Street Address 4. 5. 6. 7. 1 Year(s) Commission Paid: City State Zip Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees Cumberland Law Journal advertising Executrix Notice Total from continuation schedules . 87.00 300.00 75.00 809.53 TOTAL (Also enter on line 9, Recapitulation) ~ $ 11 ,192.11 ~waen~ 1.000 (If more space is needed, insert additional sheets of the same size) Estate of: Marjorie M. Donovan Schedule H Part 7 (Page 2) 161-32-5312 2 Dan Hershey Auction Service, LLC commission paid on sale of household goods 40.95 3 Dan Hershey Auction Service, LLC appraisal fee 75.00 4 Register of Wills short certificate 4.00 5 Register of Wills filing fee for Inheritance Tax Return 15.00 6 The Sentinel advertising Executrix Notice 174.58 7 Reserve for filing fees, accountant fees and other costs associated with the administration of the Decedent's estate. 500.00 Total (Carry forward to main schedule) 809.53 REV-1572 EX + 02_03) SCHEDULEI COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, RESIDENTD EDENrRN MORTGAGE LIABILITIES, ~ LIENS ESTATE OF FILE M~iorie M. Donovan 21 07 1092 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. 3W46AH 2.000 (If more space is needed, insert additional sheets of the same size) REV-1513 EX+(9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Mar orie M. Donovan 21 0 7 1092 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEMNG PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [inGude outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 Tiffany N. Beecher Warner 312 Liberty Drive Shippensburg, PA 17257 Niece 0.00 2 Matthew Beecher 2250 Pine Road Newville, PA 17241 Nephew 0.00 3 Brenda J. Beecher, Guardian for Logan Donovan 305 Bulls Head Road Newville, PA 17241 Nephew 0.00 4 Brenda J. Beecher, Guardian for Wade Donovan 305 Bulls Head Road Newville, PA 17241 Nephew 0.00 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18, AS APPROPRIATE, O N REV-1500 COVER SHEET II 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 $ 0 . 0 0 3W48AI 1.000 (If more space is needed, insert additional sheets of the same size) Estate of: Marjorie M. Donovan Schedule J Part 1 (Page 2) Item No. Description 5 Christina Beecher 2250 Pine Road Newville, PA 17241 Niece Relation 161-32-5312 Amount 0.00 • v .... a~ua~ JCI CCC Shippensburg, PA 17257 ,t~s~ 2Ui~ acid J ens Marjorie M. Donovan I, MARJORIE M. DONOVAN, of Penn Township, Cumberland County, Pennsylvania, being of sound mind and memory declare this to be my Last Will and Testament and revoke any will or codicil previously made by me. ITEM I: I direct that all my just debts and funeral expenses, including my gravemarker and all expenses of my last illness, shall be paid from my residuary estate as soon as practicable after my decease as a part of the administration of my estate. ITEM II: I give and devise any automobile of which I die seized to my niece, TIFFANY N. BEECHER. ITEM III: I give, devise and bequeath all of the rest, residue and remainder of my estate of every nature and wheresoever situate to my nieces and nephews, their heirs and assigns, in shares of equal value, share and share alike. ITEM IV: I appoint BRENDA J. BEECHER guardian of any property which passes either under this Will or otherwise to a minor and with respect to which I am authorized to appoint a guardian and have not otherwise specifically done so, provided that this appointment of a guardian shall not supersede the right of any fiduciary in its discretion to distribute a share where possible to the minor or to another for the minor's benefit. Such guardian shall have the power to use principal as well as income from time to time for the minor's support and education r ,. r (including college education, both graduate and undergraduate) without regard to lus or her parent's ability to provide for such support and education, or to make payment for these purposes, without further responsibility to the minor or to the minor's parent or to any person taking care of the minor. ITEM V: I appoint BRENDA J. BEECHER executrix of this, my Last Will and Testament. `~ ITEM VI: I direct that my executrix or her successor shall not be~required to give bond for the faithful performance of her duties in any jurisdiction. IN WITNESS WHEREOF, I hereunto set my hand and seal to this my Last Will and Testament, written on Two (02) sheets of paper, dated tlus 2 ~ day of JULY, 2000. ~ ~~_(SEAL) JORIE M. DONOVAN The preceding instrument, consisting of this and One (O1) other typewritten page, each identified by the signature of the testatrix, MARJORIE M. DONOVAN, was on the day and date thereof signed, published and declared by MARJORIE M. DONOVAN; the testatrix herein named, as and for her Last Will, in the presence of us, who, at her request, in her presence, and in the presence of each other, have subscribed our names as witnesses hereto. ~~~ G(, ~ residing at ~ ~ ~a~ esiding at ~~ ~ F~ r 2 COMMONWEALTH OF PENNSYLVANIA , COUNTY OF CUMBERLAND ~ SS We, MARJORIE M. DONOVAN, the testatrix in, and the undersigned witnesses to, the will, the attached or foregoing instrument, who have signed the instrument, having been qualified according to law do depose and say; (a) that I, the testatrix, do hereby acknowledge that I signed the instrument as my will, that I signed it willingly and as my free and voluntary act for the purposes therein expressed; and (b} that we, the witnesses, ware present and saw the testatrix sign and execute the instrument as her will, that she signed it willingly and executed it as her free and voluntary act for the purposes therein expressed; that each of us in the heaxing and sight of the testatrix signed the will as a witness and that to the,best of our knowledge the testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. RIE M. DO VAN Witness Gc.P ~G~ fitness Subscribed to and subscribed or affirmed and acknowledged before me by MARJORIE M. DONOVAN, the testatrix and the witnesses whose names are signed above this Z D day of JULY. 2000. Notary Pu is _.~.-- NotariafN~ PuWio Sally J. Winder, S~ppens urg Twp., Cuntberlm'fd My Commiss~o~ ~xnires Feb.13, 20 3