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Home My WebLink About10-23-09Bureau of Individual Taxes PO BOX 280601_ _ _ _ -- . INHERITANCE TAX RETURN ~cc~nC\IT n~i+Cr-CWT ENTER DECEDENT INFORMATION BELOW Soaal Security Number Date of Death ~ ~ 159-52-8919 07/01 /2009 T_y _ Decedent's Last Name Suffix Fetrow (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix ` ' S I S ri Number Date of Birth 09/28/1964 De_a3dent's First Name MI Mary Ann Spouse's First Name. _ MI Spouses oaa ecu ty ___~ THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW (~ 1. Original Retum O 2. Supplemental Retum O 3. Remainder. Retum (date of death prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Retum Required death after 12-12-62) O 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust _.. 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Scfh. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephorhe Number ~__ __~ Attorney James M. Bach _ _ (717) 737-2033 Finn Name REGISTER iOF WILLS USE ONLY First line of address _._.__.._. C7 0 ~ _____ -- - -- ~-- ----- 352 S. Sporting Hill Rd. _~ ____ ~ o ,a ~ ~ ~ i-f~ `` f Second line of address ~~ ~ --f c ~ _.;D ~ DAT~F City or Post Office State ZIP Code __ - ~j =i.1 ~ C , ~ C7 ~--- Mechanicsburg ~ ~PA 17050 ~ ~ f ~ - _-- ....._.._.__..._.._.-...... _....___.. ___ __. .... V ~___~.__._..~--I i..t ~ ^ Correspondent's a-mail address: ~'' ~~ Under penalties of perjury. I declare that 1 have exami s re u ding accompanying schedules and statements, and to the bAst of my knowledge and belief, it is true, corr§c,~ a9d'complete. Dedaretion of preps other than the p e nal representative is based on all information of which pr+ieparter has any knowledge. DATE ie- ~3 ~~ 5263 E. Trindle Rd., Mechanicsburg, PA 17050 SIGNATU E OF PREPARER OTHER TH PRESENT NE DATE ADpR S 352 S. orting Hill Rd. Mechanicsburg, PA 17050 PLEASE USE ORIIti1NAL FORM ONLY Side 1 15056051058 15056051058 15056051058 REV-1500 Ex (06-05) OFFICWL USE ON4Y PA Department of Revenue County Code Year File Number 15056052059 REV-1500 EX Decedent's Social Security Number Mary Ann Fetrow ~ 159-52-8919 t~ecedenrs Neme~ RECAPITULATION - 1 50,000.00 1. Real estate (Schedule A) ........................................... .. . ~ 2. Stocks and Bonds (Schedule B) ..................................... .. 2. ~_' 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... .. 3. ~n...._.__-__._ _._~-... 4. Mortgages & Notes Receivable (Schedule D) ........................... i .. 4. ~-- 5. po Pe )...... Cash, Bank De sits 8 Miscellaneous Personal Pro rty (Schedule E 5. ~_ .. 5,500.00 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ..... r .. 6. j --°° 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property uested Re ate Billin D S t 7 ...... g q epar (Schedule G) .. . t---- 8. Total Gross Assets (total Lines 1-7) .................................. .. 8. i 55,500.00 9. Funeral Expenses 8 Administrative Costs (Schedule H) ................... .. 9. 9,894.00 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............. i .. 10. E 11. Total Deductions (total Lines 9 & 10) ................................. .. 11. ', 9,894.00 12. Net Value of Estate (Line 8 minus Line 11) ............................ .. 12. 45,606.00 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. ~ 45,606.00 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 `-~~ 15 (a)(1.2) X .0_ ~~~~~ . ® 16. Amount of Line 14 taxable ~ ~ at lineal rate X .0 _ 16. 17. Amount of Line 14 taxable 45 606.00 ~ 17 5,472.72 , at sibling rate X .12 • ~_ 18. Amount of Line 14 taxable , at collateral rate X .15 ~ __ .._ _ _. __ _.._.... 18. r--~------- 5,472.72 1s. .................................. TAX DUE ..................... ..19.i------- 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O 15056052059 Stde2 1505052059 REV-1500 EX Page 3 11s~"erlnn4~~ rnm~'1tof0 0~'II'IfPCC_ ...`..~................r•--- - ---- ---- DECEDENTS NAME DECEDENTS SOCIAL SECURITY NUMBER Mary Ann Fetrow 159-52-8919 STREET ADDRESS 5263 E. Trindle Rd. CiTf STATE zIP Mechanicsburg, PA 17050 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 5,472.72 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) 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) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 5,472.72 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 5,472.72 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPR(DPRIATE BLOCKS 1. Did decedent make a transfer and: Yes 0 No a. retain the use or income of the property transferred :.................................................................................... i i ...... ncome : ...................................... ts b. retain the right to designate who shall use the property transferred or ...... c. retain a reversionary interest; or .................................................................................................................... ...... d d. receive the promise for life of either payments, benefits or care? ..........................:..................................... ...... 2. If death occuned after December 12,1982, did decedent transfer property within one year of death d without receiving adequate consideration? ........................................................................................................ " " ...... d or payable upon death bank account or security at his or her death? ....... intrust for 3. Did decedent own an ....... 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate properly which contains a benefiaary designation? ................................................................................................................. ....... 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 olr 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 exemot 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 of 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 beneficiariesds four and one-h81f (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) Pennsylvania LV DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER Mary Ann Fetrow 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 kndwledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule ~. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1• :112 interest in 5263 E. Trindle Rd. 50,000.00 !Mechanicsburg, PA 17050 r _ __.. u..,= :,. ,.. ...~.. ~ ~ . ~~ _. _ _. _ _ _ __. _ I I ~~~~~~ ~ .. Tax Parcel No. 14=23-0561-005 THIS DEED THIS DEED made the ~ day of December, 2007 BETWEEN RONALD L. FETROW, GRANTOR AND MARY ANN FETROW AND VANCE E. FETROW, as Joint Tenants with Rights of Survivorship, and not as Tenants in Common, parties of the second part, asi GRANTEE WITNESSETH, that the said GRANTOR for and in consideration of the shun of $30.000.00 (Thirty Thousand Dollars and No Cents) paid by the said GRANTEE to the GRANTOR, at and before the signing and delivery of these presents, the receipt whereaf is hereby acknowledged, has granted, bargained, sold, and conveyed, and by these presents does grant; bargain, sell and convey unto the said GRAriTEE and GRANTEE'S heirs, successors and assigms: AN undivided one-half interest in all that certain house and lot of ground situate in the Township of Hampden, County of Cumberland, and State of Pennsylvania, bounded' and described as follows, to wit: BEGINNING at an iron pin in the Northern right-of--way line of the Trindle Rmad (Route 641), at the Southeast comer of land now or formerly of Stanley G. Fetrow and Linda ~. Fetrow, his wife; thence extending .along the line of said land now or formerly of Stanley G. Fetraw and Linda E. Fetrow, his wife, North 26 degrees 52 minutes West, two hundred eight artd ninety-five one- hundredths (208.95) feet to an iron pin in the line of land conveyed to Kenr4eth E. Fetrow and Barbara A. Fetrow, his wife; thence along the line of said land now or formerly of Kenneth E. Fetrow and Barbara A. Fetrow, his wife, North 71 degrees 40 minutes East, eight-five and fifty one hundredths (85.51) feet to an iron pin in the line of land now or formerly Hof Kenneth Spidle;. thence along the line of said land now or formerly of Kenneth Spidle, Soµth 37 degrees 51 minutes East, two hundred twenty-four and eighty-five one-hundredths (224.85 feet to an iron pin in the Northern right-of--way line of the Trindle Road (Route 641), aforesaid; thence along the __ _ _ ... RE1/-1511 EX+ (12-99) SCI~IEDULE N COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Fetrow, Mary Ann Debts of decedent must be reported on Schedule L ITEM AMOUNT NUMBER DESCRIPTION A. FUNERAL EXPENSES_ _, _ . . ___ _ ._... ._____ 1. .Myers Funeral Home 2,677.00 Mechanicsburg, PA 17055 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions ~~ 2,775.00 Kenneth E Fet Name of Personal Representatve(s) _ rOW Social Security Number(s)lEIN Number of Personal Representative(s) ?209"28"9222 :_ ` _m--_ _..~ ~...., ....___ ; streetnddress~5263 E. Tnndle Rd. t .~~ ~ t;;ryxMechanicsburg state PA 'Zip X17050 __ Year(s) Commission Paid:'2010 ~_.,. .~,.,_.~ p. i Attorney Fees 750.00 3. Family Exemptiorr. (If decedent's address is not the same as daimant's, attach explanation) 3,500.00 Claimant `Kennet E. Fetrow streetnddress 5263 E. Trindle Rd. ~_ Mechanicsburg, state ,PA _zip .17050 __ y ... Relationship of Claimant to Decedent ,Father 4. Probate Fees 5. Accountant's Fees g. Tax Return Preparer's Fees z. k _ ~~ v.m _ ~_ _ .__ _ r..~. .. __ ,, w.... Register of Wills 192.00 TOTAL (Also enter on line 9, Recapitulation) ~ 9,894.00 (If more space is needed, insert additional sheets of the same size) • 'REV-1508 EX+(8-98) Cu SCFIEpuLE E COMMONWEALTH OF PENNSYLVANIA ~SH~ BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Mary Ann Fetrow Include the proceeds of litigation and the date the proceeds were received by the estate. All properly jointly-owned with right of survivorship must be disclosed on Sdrledule F. ITEM VALUE AT DATE NUMBER DESCRIPTION _ __ _ OF DEATH __ _.. 1. 1988 Harley Motorcycle (poor condition) (150,000 miles) ~ 500.00 . .._ 2. 2004 Harley Motorcycle 5,5D0.60 `~~~ ~ ~~~ AMES M. BACH J Attorney At Law 352 S. Sporting Hill Rd., Mechanicsburg, PA 17050, Tel: (717) 737-2033 October 23, 2009 Register of Wills 1 Courthouse Square Carlisle, PA 17013 Re: Estate of Mary Ann Fetrow Dear Register of Wills, Enclosed herewith please find an original and one copy of a Pennsylvania Inheritance Tag Return. We also enclose a check payable to the Register of Wills in the amount of $15.00 and a check in the amount of $5,472.72 for inheritance tag. Kindly process this in your normal fashion and return to me an official receipt regarding payment. Respectfully, ~~ es M. Bach orney at Law Encl.: PA Inheritance Tax Return (2) $15.00 Check $5,472.72 Check ~.a c~ r__ ~ ° ~+ ~ ~ ~ ~~ ~ ~- '.~ ~`-> r "~ r ~ '~ ~> rr~ N t ~ ~ . _ r_._~ C~ `- ~ N ~ A