HomeMy WebLinkAbout11-23-0915056051047
REV-1500 EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue County Code Year Flle Numher
Bureau of Individual Taxes INHERITANCE TAX RETURN
Po Box 2aosol ,~ ~ p v, p / b ~ O
Harrisbur , PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
~ ~ o~~s~,oo~ I da3~q~7
Dece~ en?'s Last Name Suffix Decedent s First Nan~~e MI
~Lr ~G ~a4 D Al ;~ ~ ~~~ ~S ~-
(IfApplicable) Enter Surviving Spouse's Information Below
Spouses Last Name Suffix Spouse's First Name MI
~~S 15 ~ t~N nher
Spouses oaa ~ecun y ur
THIS RETURN MUST BE FILED IN DURLICATE WITH THE
~° REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
O 1. Original Return O 2. Supplemental Return O 3. Remainder Return (date of death
prior to 12-13-82)
O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required
death after 12-12-82)
~ 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 Sch. O)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
Finn Narne (If Applicable)
r.
REGISTE ~IILLSUSE~NLY ~ {
r y
~ ~
-
Tn 1 V rl
r
t
~ ~
~'C! 4 ,~
r ~'~
First line of address ~
r
- t. .)
5 a~ ~~ rn P P v s T x-14- ru ~. ~~o~ ~ -
Second line of address t~~^ _
~ ~;'~ .
'
'
i
1
City or Post Office
State ZIP Cod DATE FILED
e
C.~ ~ ~ ~ L ~-L. ~ 1~ _! ~i D l ~
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 besfof 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.
SIGNAT~F PERSON R SPONSIBLE_FOR FILI G TURN DATE
~ ~~ ~
ADD 3 O ~~cc,sn~,4 ~Jdb'f" L-~c.~.~ ~ ~ ~/~ / / , cz / 7 ~ l(
SIGNATURE OF PREPARER OTHER THA REPRESENTATIV
EASE USE ORIt61NAL FORM ONLY
Side 1
L 15056051047 15056051047 J
15056052048
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: ~GL YI'~-~~ ~/i ?1~/•l l ~ 1 l 1, ~ ~i L ~ h/)~'1 I ~ ~-
RECAPITULATION
1. Real estate (Schedule A) ........................................... .. 1. ~ •
2. Stocks and Bonds (Schedule B) ..................................... .. 2. ~ •
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... .. 3. ~ i
4. Mortgages & Notes Receivable (Schedule D) ........................... .. 4. L1 r
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ...... .. 5. C
6. Jointly Owned Property (Schedule F) O Separate Billing Requested ..... .. 6. ~~ •
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property ,
(Schedule G) O Separate Billing Requested..... ... 7.
8. Total Gross Assets (total Lines 1-7) ................................. ... 8. ~ s
9. Funeral Expenses 8~ Administrative Costs (Schedule H) .................. ... 9. <~ .'
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............. ... 10. ~ ~~ • C
11. Total Deductions (total Lines 9 & 10) ................................ ... 11. !, ;
12. Net Value of Estate (Line 8 minus Line 11) ........................... ... 12. '~ `"~ ' s
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) ..................... ... 13.
~S a:
r 1 J ~{fir. .
14. Net Value Subject to Tax (Line 12 minus Line 13) ..................... ... 14. #j~,
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
16. Amount of Line 14 taxable '
at lineal rate X .0 _ „ 16.
17. Amount of Line 14 taxable
at sibling rate X .12 17.
18. Amount of Line 14 taxable
at collateral rate X .15 ~ 18.
19. TAX DUE ......................................................... 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
O
Side 2
15056052048 15056052048 J
REV-1500 EX Page 3 ~ File Number
Decedent's Complete Address:
DECEDENT'S NAME --
STREET ADDRESS ~ ~ U `"~^-'!~"l., P I ~ ~S ~ L.. ~-e _ _ -___ _ _ _- ~_.-
CITY - --- J STATE ~ ZIP 1 •~
e-~i. ~'i.G' ~ ~ ~/ I ~ ~a l
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. CreditslPayments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
3. Interest/Penalty if applicable
D. Interest
E. Penalty
(3)
(4)
(5)
(5A)
(5B)
(1)
Total Credits (A + B + C) (2)
- Total Interest/Penalty (D + E )
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.
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.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTION$ 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 :.................................................................................... ...... ^
b. retain the right to designate who shall use the property transferred 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, 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? ........ ...... ^
Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
4
.
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 fhe use of the surviving spouse
is three (3) percent [72 P.S. §9116 (a) (1.1) (i)J.
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 j72 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 finrelve (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.
LAST WILL AND TESTAMENT
,,~
c`7 ~
OF ~:~ ~ o , ~ '-:
-
_ ~-
JAMES E. FITZGIBBON
rj
~ ' '' ' ~ -~ ~ f
CO r
L ~
~,~
ri
~1 ~J ~, .i
.~ L~
-~J --I .'~ ._ F t-;
I, JAMES E. FITZGIBBON, of Camp Hill, Hampden Township , Cumberland Canty;'-~:---,
Pennsylvania, declare this to be my Last Will and revoke any Will or Codicil previously
made by me.
ITEM I: 1 direct that all taxes, penalties and interest that may be assessed on
property passing under this Will, of whatever nature and by whatever jurisdiction imposed,
shall be paid from my residuary estate as a part of the expense of administration of my
estate, without apportionment. Any such taxes, penalties and interest imposed on other
property passing as a result of my death but passing outside of my probate estate shall be
apportioned among and allocated to the beneficiaries of such property and shall be paid
by each such beneficiary.
ITEM II: I devise and bequeath all of my estate, of every nature and wherever
situate, to my companion, JUDITH M. MESSING, now of Camp Hill, Pennsylvania,
providing that she survives me by thirty (30) days.
ITEM III: In the event that my companion, JUDITH M. MESSING, dies on or
before the thirtieth (30`h) day following my death, I devise and bequeath all of my estate, of
every nature and wherever situate, in equal shares to such of her children, TRACEL L.
HAWKINS WILT, now of Charlotte, North Carolina, and JAMES R. HAWKINS, III, now of
Harrisburg, Pennsylvania, as are living on the thirty-first (31 gt) day following my death.
ITEM IV: I hereby authorize and empower my Executrix, hereinafter named, to
sell any or all of the real property and personal property which I may own or to which I am
entitled at the time of my death and which is not otherwise specifically bequeathed herein,
in the sole discretion of my Executrix, at private or public sale, without an Order of Court,
at such time or times and upon such terms as the said Executrix shall deem appropriate
for the best interests of my estate (or my beneficiaries) thereby converting the same into
cash. I further authorize and empower my said Executrix to execute, acknowledge and
deliver all proper writings and deeds of conveyance and transfer thereof.
ITEM VI: I appoint my companion, JUDITH M. MESSING, now of Camp Hill,
Pennsylvania as Executrix of this, my Last Will. Should my said companion fail to qualify
or cease to act as Executrix, I appoint my friend, WILLIAM KNITCHMAN, now of Carlisle,
Pennsylvania, Executor of this, my Last Will.
ITEM VII: I direct that my Executrix, or her successors, shall not be required to
give bond for the faithful performance of their duties in any jurisdiction.
2
IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~ day
of , 2008.
(Seal)
A S E. FITZ I ,Testator
The preceding instrument, consisting of this and three (3) other typewritten pages,
identified by the signature of the Testator, JAMES E. FITZGIBBON, was on the day and
date thereof signed, published and declared by JAMES E. FITZGIBBON, the Testator
therein named, as and for his last Will, in the presence of us, who, at his request, in his
presence and in the presence of each other, have subscribed our names as witnesses
hereto.
~~clu"(~1. ~//- ~ of 17 Dorchester Road, Hummelstown PA 17036
of 345 Maple Lane. Carlisle. PA 17015
4
L S
COMMONWEALTH OF PENNSYLVANIA
ss
COUNTY OF DAUPHIN
We, Lr'arta M. Zl~~~ll~~ and
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 the Testator
sign and execute the instrument as his free and voluntary act for the purposes therein
expressed; that each subscribing witness in the hearing and sight of the Testator signed
the Will as a witness; and that to the best of our knowledge, the Testator was at the time
eighteen (18) or more years of age, of sound mind and under no constraint or undue
influence.
CIKa.
ITNESS
WITNESS
SWORN TO OR AFFIRMED BEFORE
ME BY THE ABOVE-NAMED
WITNESSES THIS ~ DAY
OF ~ , 2008.
Notary Public
MMONWEALTH OF PENNSYLVANIA
Notarial Seal
Constance P. Brunt, Note Publlo
Su
squehanna Tw . Dau n Cou
My Commission Expires Oct. 20, 20(f8
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF DAUPHIN
ss
I, JAMES E. FITZGIBBON, the Testator whose name is signed to the
attached or foregoing instrument, having been duly qualified according to law, do hereby
acknowledge that I signed and executed the instrument as my Last Will; and that I signed
it willingly and as my free and voluntary act for the purposes therein expressed.
ES E. F
SWORN TO OR AFFIRMED AND ACKNOWLEDGED
BEFORE ME BY THE ABOVE-NAMED TESTATOR
THIS 9f~ DAY OF ~ , 2008.
C~~
Notary Public
CONII~IONWEALTH OF PENNSYLVANIA
Notarial Seal
Constance P. Brunt, Notarryy Public
Susquehanna Twp., Dauphin County
My commission Expires Oct. 20, 2009
~~~
N, Testator
• t r
REGISTER OF` VrIILLS
CUMBERLAND COUNTY
PENNSYLVANIA
~ ' F, r
CERTIFICATE OF
GRANT OF LETTERS
No . 2008- 01010 PA No . 21- OS- 10 ~ 0
Estate Of : JAMES EDWARD FITZGJBBON
(First, Middle, Last)
Late Of : HAMPDEN TOWNSHIP
CUMBERLAND COUNTY
Deceased
Social Security No:
WHEREAS, on the 8th day of October 2008 an instrument dated
January 9th 2008 was admitted to probate as the Iast will of
JAMES EDWARD FITZGIBBON
(First, Middle, Last)
Late of HAMPDEN TOWNSHIP, CUMBERLAND County,
who died on the 28th day of September 2008 an
WHEREAS, a true copy of the will as probated is annexed hereto.
THEREFORE, I, GLENDA EARNER STRASBAUGH Register of Wills in and
for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby
certify that I have this day granted Letters TESTAMENTARY to:
JUDITH MESSING
who has duly qualified as EXECUTOR(R/X)
and has agreed to administer the estate according to law, all of which
full y appears of record in my office a t CUMBERLAND COUNTY COURT HOUSE,
CARLISLE, PENNSYL VANIA.
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my office on the 8th day of October 2008.
~J C~/J~~
egrster o r!
i
eputy
**NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST)
~ ~- ~-~~
~,%~ ~ r
-~~ ~..-
___ - ,~
`~ .~- ~-.
~ ~ ~~~ ~ ~ ~
°~
.~~~
1c~ ~,~ G'y'.~'
/~J ~'~~
~~~~
~~ ~~~Z~
~~~
~~ ~~~
v 1i,~Y,''t~' y G
~~~"'~ ' COMMONWEALTH OF
BuRFaU of coI,I,EC~oxs ~d' PENNSYLVANIA ~
XYER~IRVICE ~` DEPARTMENT OF REVENUE
HARRISBURG PA 17128-1041
Inheritance Tax Non-Filer Delinquency Notification
REV-834 FO AFP (07-OS)
Date: 10/02/2009
Estate of:
JAMES E FITZGIBBON
JUDITH M MESSING SSN: 179-40-5176
520 LAMPOST LN Date of Death: 09-28-2008
CAMP HILL PA 17011 File Number: 208-1010
Department records indicate you are responsible for the settlement of the above estate or that
you represent the responsible party. The estate is in delinquent status, as the inheritance tax
return has not yet been filed.
The Inheritance and Estate Tax Act mandates the filing of a tax return and payment of all outstanding
liabilities by a personal representative or a transferee of an estate within nine months of a decedent's death.
If this estate was opened for the purpose of filing a lawsuit, please provide the court term and docket
number of the proceeding in writing to this office. The Department may postpone further action regarding
the estate pending the completion of the lawsuit. If there is any other reason that a return has not been filed,
please contact the office listed below.
Under Act 40 of 2005, additional collection costs, including but not limited to fees of up to
39 percent of the amount due and attorney fees incurred in securing payment, maybe
imposed on any liability not paid prior to referral to a collection agency or contract counsel.
To avoid further action, a return must be filed within 15 days of the date of this letter.
If the return has been filed recently, please disregard this notice.
Direct any questions regarding this estate to:
Harrisburg Call Center
(717) 783-3000
TDD# 1-800-447-3020 (service for taxpayers
with special hearing and/or speaking needs)
RETURNS SHOULD BE FILED
AND PAYMENTS MADE AT
THE REGISTER OF WILLS
LISTED BELOW:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
~ pennsylvania
DEPARTMENT OF REVENUE
November 3, 2009
Dear Sirs:
Enclosed please find aREV-1500 that was sent to this office in error. The return
must be filed in duplicate and taxes paid to the Register of Will's Office of the
county the decedent was a resident.
Please contact the Inheritance Tax Division at 717-787-8327 with any questions.
Sincerely, ~~~~~,,~~~
C
Inheritance Tax Division ~ ~ ~~ / ~ ~ ("f
Bureau of Individual Taxes (~
Pennsylvania Department of Revenue
Enclosure(s) CJL~
/~ ~
C ~7DI3
~~ ~....._~. __~..__.~__~.~_~_~_..__~__..,.~~...~~__..tl.....__.~_...~.. _R.__~.... _m. ~_.
Department of Revenue ~ PO Box 280601 ~ Harrisburg, PA 17128 ~ 717.787.8327 i www.revenue.state.pa.us