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HomeMy WebLinkAbout11-09-0915056041125 ~' REV-1500 ~ (x-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes INHERITANCE TAX RETURN County Code Year File Number PO Box 28oso1 a l ~ ~' ~ ~ ~~ Hanisbum, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 1 6 2 2 2 6 3 6 5 0 6 0 4 2 0 0 9 0 3 0 2 1 9 2 8 Decedent's Last Name D EA V 0 R Suffix Decedent's First Name H A Z E L (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 Retum 4. Limited Estate Q 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 2. Supplemental Retum 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) MI C MI 3. Remainder Retum (date of death prior to 12-13-82) 5. Federal Estate Tax Retum Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number W I L L I A M A D U N C A N 7 1 7 2 4 9 ,,,~ 7 8 0 Firm Name (If Applicable) D U N C A N & H A R T M A N P C First line of address 1 I R V I N E R O W Second line of address City or Post Office C A R L I S L E State ZIP Code P A 1 7 0 1 3 •.A. REGIS• :liFF~F WILLS U~ ' ' ONL~..:~ . ,, : ~. . i t "~"' ~ 1 `~ , ~ • t a .. yy ~l - ' r T.F~ .... ;.. ~ ~ ~ ~,~j ~' ~. .I 1i . {/~ p~~ ~ " ~ ~ ~1 r j ~ ~ L_./ ~ ,.t ', :~ W DATE FILED trJ Correspondent's a-mail address: bIIldUncant~pallet Under penalties of perjury, I declare that 1 have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, coned and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. TURE OF PERSON RESPONSIBL~FOR FILING RETURN ~ DATE 10 WESTMINISTER DRIVE CARLISLE PA 17013 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 15056041125 15056041125 J J 15056042126 REV-1500 EX Decedent's Social Security Number Decedents Name: HAZEL C. DEAVOR 1 6 2 2 2 6 3 6 5 RECAPITULATION 1. Real estate (Schedule A) ........................................ 1 • • 2. Stocks and Bonds (Schedule B) ................................. . 2 6 3 5 5 4. 1 8 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. • 4. Mortgages 8~ Notes Receivable (Schedule D) ........................ 4. • 5. Cash, Bank Deposits 8~ Miscellaneous Personal Property (Schedule E) ....... 5. 3 2 7 2 9 • 6 3 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. • 7. Inter-Vivos Transfers 8~ Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested ....... 7. 8. Total Gross Assets (total Lines 1-7) ........................... 8. 9 6 2 8 3, 8 1 9. Funeral Expenses & Administrative Costs (Schedule H) ................ 9. 7 9 6 0 • 1 7 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) ............ 10. 1 9 0 9 • 7 9 11. Total Deductions (total Lines 9 8~ 10) ........................... 11. 9 8 6 9. 9 6 12. Net Value of Estate (Line 8 minus Line 11) ......................... 12. 8 6 4 1 3 • 8 5 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) .................. .................. 13. 14. 8 6 4 1 3 • 8 5 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 0 0 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate X 0 0 0 16. 0 . 0 0 17. Amount of Line 14 taxable 8 6 4 1 3 8 5 1 0 3 6 9 6 6 at sibling rate X .12 17. . 18. Amount of Line 14 taxable 0 0 0 at collateral rate X .15 . 18 0 • 0 0 19. Tax Due ............................ ........... .. ....... 19. 1 0 3 6 9. 6 6 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 15056042126 15056042126 F~EV-1500 PJ( Page 3 Decedent's Complete Address: (1) 10, 369.66 DECEDENTS NAME HAZEL C. DEAVOR STREET ADDRESS 75 E. NORTH 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 3. Interest/Penalty if applicable D. Interest E. Penalty 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 ZO to request a refund. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) 10, 369.66 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 : ...................................................................... ^ 0 b. retain the right to designate who shall use the property transferred or its income; ............................... ^ Q c. retain a reversionary interest; or ................................................................................................ ^ d. receive the promise for life of either payments, benefits or care? ................:...................................... ^ 0 2. If death oax~rred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... ^ Q 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ......... ^ Q 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .................................................................................................. Q ^ 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. Total Credits (A + B + C) (2) 0.00 Total Interest/Penalty (D + E) (3) 0.00 File Number 0 0 (4) 0.00 (5) 10, 369.66 REV-1503 EX + (6-98) scHEOV~E s COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERrfANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER HAZEL C. DEAVOR 0 0 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. SCUDDER DESTINATION VARIABLE ANNUITY 63,554.18 jSEE DOD LETTER ATTACHED] TOTAL (Also enter on line 2, Recapitulation) I ~ 63, 554.18 REV-1508 EX + (6-98) scHEOV,LE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, ~ MASC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER HAZEL C. DEAVOR 0 0 Indude the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be discbsed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. M8~T BANK ACCOUNT # 27755878 30,262.10 [DOD LETTER ATTACHED] 2. KEMPER INVESTORS REFUND 500.00 3. REFUND 141.42 4. COMCAST REFUND 268.36 5. PPL REFUND 48.28 6. PROCEEDS OF SALE OF PERSONAL PROPERTY - ROTZ'S AUCTION 1,475.66 7. REFUND FROM WELLSPAN HEALTH 33.81 TOTAL (Also enter on line 5, Recapitulation) I ~ 32.729.63 REV-1511 EX + (12-99) SCHED!/LE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES 8~ INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER HAZEL C. DEAVOR 0 0 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. HOFFMAN-ROTH FUNERAL HOME 2,245.06 2. CORRECTED DEATH CERTIFICATES 62.00 B. ADMINISTRATIVE COSTS: 1, Personal Representative's Commissions Name of Personal Representative (s) Soaal Security Number(s~EIN Number of Personal Repn~entative(s) Street Address City State Zip Year(s) Commission Paid: 2. Atbomey Fees DUNCAN & HARTMAN, PC 4,814.19 3, Family Exemption: (If deoedenYs address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. probate Fees REGISTER OF WILLS -FILING FEE 272.00 5 Accountant's Fees 6. Tax Retum Preparers Fees 7. CUMBERLAND LAW JOURNAL 75.00 8. THE SENTINEL -LEGAL AD 176.92 9. REGISTER OF WILLS -FILING FEE 15.00 10. HELD IN RESERVE 300.00 TOTAL (Also enter on line 9, Recapitulation) I ~ 7, 960.17 REV-1512 EX + (12-03) SCHEDULE / COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, INHERrrANCE TAX RETURN MORTGAGE LIABILITIES, & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER HAZEL C. DEAVOR 0 0 Report debts incun~ed by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. ROGER HEFFELFINGER LANDLORD -RENT DUE 575.00 2. EMBARQ REFUND 1.94 3. PPL 26.29 4. WHITE ROSE AMBULANCE 238.75 5. WELLSPAN HEALTH 33.81 6. HANOVER FIRE COMPANY 1 -AMBULANCE 684.00 7. ROGER HEFFLEFINGER -LANDLORD -CLEAN APARTMENT 350.00 8. TOTAL (Also enter on line 10, Recapitulation) I $ 1,909.79 (If more space ~s needed, insert additional sheets of the same size) REV-1513 EX'f (9-00) SCHEDULE) COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER un~~i ~ n~evnQ 0 0 ~~~~ v ~" ` v ~ ` 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 [ndude outright spousal distributions, and transfers under Sec. 9116 (a) {1. )2 1. JANET L. SMITH Sibling 10 WESTMINISTER DRIVE 50% SHARE CARLISLE, PA 17013 2. LILLIAN WALTERS Sibling 34 E. PENN STREET 50% SHARE 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 ~ flf mnra cnar~? i¢ naatari incest arlrtitinnal chaatc of the cams ci~al M&TBarik 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 Phone (888) 502-4349 Fax (302) 934-2955 June 18, 2009 Estate of Hazel C. Deavor C/O William A. Duncan, Esquire Duncan & Hartman, P.C. One Irvine Row Carlisle, PA 17013 Re: Estate of Hazel C. Deavor Social Security: 202-20-3068 Date of Death: June 04, 2009 Dear Sir or Madam: Per your inquiry dated June 10, 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 Account Number Ownership (Names o~ Opening Date Balance on Date of Death Accrued Interest Total Checking Account 27755878 Hazel C Deavor 8/28/64 Closed 6/16/09 $ 30,262.10 ~ 0.00 $ 30,262.10 _....__ ............._.._._..._ . 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 Carlisle West Office # 717-240-6717. Sincerely, f n Tracie Hare Adjustment Services - : t ... .., , .: ¢ _~. _~~ ~ ~ ~_~l.1 t;l:.~~.ti _, t ._ :_ . _. r ._. _ ._ .. _~, ~"~.(,~~: a~ ~:~a':'.3~i~:Y;"~;,~~~L>:.iii X`~;lt i'~'?tatl~~i~;~~ ii"l ~~{)tip' ~e~terCi~^.~~U.~titi~ G~,.~,~~,~~. ~4t;~~f~ 1:~~.°~~~c~3~':~ ~~~tc~d~~' 1:~e~tin~.tio.n~ ~'~riable ~.n.n~t~v l~~~t;:~ t~'t ~.~~tti~ ~'s~sh ~i~a~ut ~~3,~54.18 ~nsi.~~~.rr!ce 't~~.l~t~ -t-~~i~3~~.~b ~.3~~th ~3eir~e~~~ .E~ai~ ~~9~'~10.~~ :I:.merest ~ ~' 1.0~ ~?1e,:~s~:> tees fi~e;e tcf ~:.~t~t~ic:~ t~iv~ c~tf~i~:e ~,~~th any furt'laer gLtesYion~. ~~`h~~rt~: yui.>.. ~it~c~erciy, .~ ~~ r I7~.n i~;1 ~V. ~;tc~tt ,:,~~.~~.~ri't:>.:.~, ofl'~:1'6t! 'pia?;?€Igis F:(:i:>. ~<'esx i,avrsstrr!caii Si;rvice~,``~", ~a %ti;i l••~7:i"i!~. StB}.7S! 11iii.Jr til~~';~+~eiis ~'Lli'}~tl t~: ~•i)CS1F7i]l4 y, ^!jtCi'!i`+~: i': ~:Si~'t: r s t}3,S?F eat'JE"~il,`RtIECi'6[l,I1\4'ily +i3~~ G'C~I.tY'Li'a t'nlJiji' ~':•s'i+l c;, : i:~!E5$ (`~(i.~3S, E`i-i~ 1 y,, f5~i'.~ti}~,)fiil The .cast Will And Testament Of Mazel C. Deavar I, Hazel C. Deavor, of Cumberland County, Commonwealth of Pennsylvania, presently residing at 75 East North Street, Carlisle; Pennsylvania, 17013, being of sound w and disposing mind and memory, do hereby make, publish and declare this to be my. Mast 111li!! and Testament and hereby revoke any prior wills or codicils heretofore made by me. First give and bequest the following specific gifts: To my sisters, Janet L. Smith and Lillian Walters, I give and bequest all of my jewelry in equal shares provided each survives me by thirty (30) days. In the event that either. 'of my sisters predeceasz ~-ne .or fail .to survive me by' 3J days, I then give the'sr interest in all of my jewelry to my surviving sister. second give ~ all of my remaining tangible personal property wherever situated including but not limited to automobiles, furniture, works of art, cash, bank. accounts, mutual funds, stocks, bonds, interests in partnerships or sole proprietorships and any~other investment vehicles to my sisters, Janet ~. Smith aril Lillian vllalters, in equal shares, provided that each survives me by thirty (30) days. Third In the event that either of my sisters predecease me or fail to survive me by 30 days, I then give their interest in all of my remaining tangible personal property wherever situated including. but not limited to automobiles, furniture, works of art, cash, bank accounts; mutual funds, stocks, bonds, interests in partnerships or sole proprietorships and any other investment vehicles to my surviving sister. In the event that both of my sisters predecease me, I then give all of my remaining tangible personal property wherever situated including but not limited to automobiles, furniture, works of art, cash, bank accounts, mutual funds, 's#ocks, bonds, interests in partnerships or sole proprietorships and any other investment vehicles to my niece, Barbara Parrish of Bethel Park, Pennsylvania. Fourth give the residue of my estate, to my sisters, Lillian Walters .and Janet L. Smith, in equal shares, provided that each survives me by thirty (30) days. Fifth In the .event tha# either of my sisters predecease me or fail to survive me by 30 days, I then give their interest in the residue of r-iy estate to my surviving sister. In the event that both of my sisters predecease me, I then give all of my interest in the residue of my estate to my niece Barbara Parrish of Be#hel Park, Pennsylvania. Sixth appoint Janet L. Smith as Executrix of~rr~y estate. In the event, she predeceases me or. is unwilling or unable to act as my Executrix, I appoint .Lillian. Walters to act in her stead. In the event,. she predeceases me or is unwilling or unable to. act as my: Executrix, appoint Peter J. Russo, Esquire, to act in her stead. Seventh My Executor/Executrix shall not be required to file a bond in this or~ ariy Qther jurisdiction. . Eight In addition to powers given them by law, my Executor .and any ,successor. Executor shall have the following powers, applicable to all property held by .them, effective without court order .anal until actual distribution: (a) To retain. any property received by them, including the stock of any corporate fiduciary acting hereunder; (b) To sell real estate for any purpose, publicly. or privately, for such prices and on such terms as they deem proper, without liabili#y. to the .purchasers to see to application of the purchase monies; (c) To compromise controversies; {d) To distribute in cash or kind or both at such valuations as they may fix; (e) To distribute property passing to a minor under this will either to the minor or to any person to hold for a minor; (f) To sell articles passing to a minor under this will if the Executrix, in his/her sole discretion considers such articles unsuitable for a minor and to use the proceeds of such sale to equalize the shares of the other beneficiaries of this will; and (g) To hold investments in the name of a nominee. Ninth All federal, s#ate, and other death taxes payable because of my dea#h. an the property forming my gross estate for tax pur..poses, shall be paid out of the principal of my probate estate so that the burden thereof falls on my estate anal none of those taxes shall be charged against any beneficiary, or any outside fund. ~ . Tenth My Executrix is directed #o have my remains by placed in my plot at Westminster Cemetery in Carlisle next to my husband, Raymond N. Deavor. As my funeral has been pre-paid, ~my final wishes have been communicated and set forth as~ a part of the funeral arrangements I have made. In Witness Whereof, I have hereunder set my hand and seal this ~ day of , 1998. M a2el eavor The preceding instrument, consisting of this and 3 other typewritten pages, was on the date thereof signed,. by the .above-named Testatrix as her Lash Will, in the presence of us, who at her request, in her presence .and in presence of each other, have subscribed our names as wi#nesses hereto. Peter ~. Russo Residing at: ~ 61~ West Louther street Carlisle. PA 17013 r Shirley A. Lee Residing at: 651 Lines Road -~-~_ DillsburQ; PA 17019 COIIAMQNIN~AL,TH OF PENNSYLVANIA SS. COUNTY Q~ CUMBERLAND . I, Hazel . C. Deavor, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowiedge that signed and executed this instrument as my Last Will; that I signed i~t willingly, and that signed it. as my free an voluntary act for the purposes therein expressed. Haz C. Deavor Sworn to and subscribed before r~ne this 29th day of June, 1998. ~ ~ ~ . -~~ w~T~R~~. ~~~. ROGER C: ~pITZ, NOTARY PUBLIC CAR~l~LE ~p~Ll~H, CUAIIBERLAt~ID CO., PA AA~C Iv:CMAA..~RES AAAY Z6, 2002 AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA ' SS. CUUNTY OF~ CUMBERLAND • We, .Peter J. Russo. and _ Shirley A: Lee ,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 Hanel C. Deavar, Testatrix, sign and execute the instrument as her Last Will; and that she executed it as her free and voluntary act' for the purposes therein expressed; Ghat each of us in the hearing. and $i~ht of the Testatrix signed the Will. as witnesses; and that to the best of our knowledge the Testatrix was at the time 18 or more years of age, ofi sound mind and under na .constraint or undue influence. ------~ ~ Residing at: C~ West .Lowther Street Peter J: Russo _ Car. lisle PA 17013 ~ ~~ Shirley A. Lee Residing at. 6b1 Lvnes Fload . Dillsburq PA~1701 g Sworn to and subscribed before me this 9th day of June, 1998. pp,~p~~~ pper., cc: ~:: pp pp '~.M~OP66Y~la~ , ..~.... y7,.~~®Yj.f1~i11® V~d1p ~W „____M1P C~MNIi~~I~~~IF1~S AAA~P 2~. 2A62