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HomeMy WebLinkAbout02-17-101505605104? --~ ' REV- ^ 50O EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes PO BOX 280601 INHERfTANCE TAX RETURN ~ ~ ~ ~. ! ~ 2 Harristw , PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth ~~~~~ ~~~~ ~ ~ ~y. Decedent's Last Name Suffix Decedent's First Name MI t C h ~~ ~- ~ s ~ A ~ ~ a ~ r?. (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name ZIP Code Spouse's Social Security Number 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 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) bet•Neen 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 T0: Name Daytime Telephone Number ~ ~~ p - Firm Name (If Applicable) First line of address zzs~ ~ Second line of address i Y7 '' ~ ~ LJ r? t~ (~T City or Post Office ~er,~t s'b~r ry State P /t REGISTE~1-ILLS USC~NLY --~- ~ -r~ ~~ A~~ _ ~ r -.{ - _ F-j~ ~. f f . , C ' ~ . DATE FILED MI ~~ .: %"_ ~ .,~ .. ~~_ 1.~ ~~ y_._..~ . _.~':t _.., . E 1"~~[~ E C,....) .~. t `733 q Cones ondent's e-mail address: r 1 G ~~ R rll`S ~~.~~ C~ (~'~~ ~~~" ~~~ P Under penalties of perjury, I declare that I have examined this return, including acx:ompanying schedules and statements, and to the best 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. SIGNATURE OF PE ESPOI~IBLE O_ R FI ING R TURN AT ADDRESS ,,,(,,. ~-/f~ +t..L~f/j~S lJ~'!-/"~/ ~~ ~ ~.~,~ _ dZ dZ S.2 ~n P J vim `-~1 ~ ~ SIGNATURE OF PREPARER OTHER THAN REPRESENTATNE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505605147 15056051047 J J ],5056052048 REV-1500 EX Decedent's Social Security Number ~ ~ ~, c=~i ~ ~ ~ ~ r ~ red-1~. . ~ , Decedent's Name: RECAPITULATION 1. Real estate (Schedule A) . ............................................ 1. • ~ ~ ~ ~ "1 • 2. dule B ................................... Stocks and Bonds (Sche ) .. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. • 4. Mortgages 8 Notes Receivable (Schedule D) ............................. 4. • ~ ~; a 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ........ 5. • 6 ~ ~ ~ ~ c~ f • 6. Jointly Owned Property (Schedule F) Q Separate Billing Requested ....... . 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property 7 • (Schedule G) 0 Separate Billing Requested........ . s I l/ 2 U ? 3. 8. Total Gross Assets {total Lines 1-7) ................................... . . 9. Funeral Expenses & Administrative Costs (Schedule H) ..................... 9. "I ~ ~ `~ • 10. 9 9 ( ) .......... Debts of Decedent, Mort a e Liabilities, 8~ Liens Schedule I ..... 10. ~ ~ ! ~ • 11. Total Deductions (total Lines 9 8~ 10} ................................... 11. ~ U / G ~ 12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. ~ ~ { ~ ~ 3 • 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. 13 ~ ~ ~ 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 ~ ~ 3 ~ ~ •~ . 16. ~ q f ~ C~' • at lineal rate X .0 _ 17. Amount of Line 14 taxable ~ 17 U • . at sibling rate X .12 . 18. Amount of Line 14 taxable ~ 18 (~ ` ' at collateral rate X .15 . 19. TAX DUE ......................................................... 19. ~ ~ ~ .~, 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 L 15U56052D48 1505605248 C7 J ~V-1500 E X Page 3 File Number Decedent's Complete Address: ~ ~ ~ Gj ~ ~G.2 ~' DECEDENT'S NAME _-___ STREET ADDRESS ( i CITY ~~ ~ ~ ~ ~ ~~ ~ c s bif -- ___ _ __ STATE ~~ ZtP % ~'G'S.~ ax Payments and Credits: Tax Due (Page 2 Line 19) Credits/Payments A. Spousal Poverty Credit __._____ _ __ ___ __ B. Prior Payments ,~.~ ------ _ C. Discount (1 } 5 9/z Total Credits (A + 6 + C) (2} ,S „~ InteresUPenalty if applicable D. Interest _ _ E. Penalty - _ - _ --- Total Interest/Penalty (D + E) (3) 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) If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) ~~ ~,.,~ A. Enter the interest on the tax due. (5A) B. Enter the total of line 5 + 5A. This is the BALANCE DUE. (56) Make Check Payable fo: 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 :.............................................. ^ 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 far 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? .............. ^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which 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. =or 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 s three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. =or 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 fling a tax return are still applicable even if the surviving spouse is the only beneficiary. =or dates of death on or after July 1, 2000: fhe 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)]. fhe 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 '2 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. fhe 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-1503 Ex+ (s-ss) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCNEQ~ULE B STOCKS & BONDS ESTATE OF n ~ FILE NUMBER eu ..~...,~.. ini.Nlv.er~ with right olf SurvhrOfshiD t11tlSt be d 01'! SC11edt1ie F. RE11-1500IX+(1~97~ SCHEDULE E coMan~ of ~s~r~va~a CASH, BANK DEPOSITS, 8~ MISC. ~""~~"'~ T~ " PERSONAL PROPERTY RFCIr1FNT t]FCFDENT _ _ ESTATE OF / - FILE NUMBER Include the proceeds of litigation and the date the pt+ooeeds were received by the eshate. Ap property jointy--owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH ,. ~3 ~~;~~~. s~; ~ ~ i ,b,~~t ~ .3 ~; ~~ ~.~ ~o~ .~, T-~~Pw~s« ~~ (~x~~~ ~~~i ~ ~ c~~~ dl,~ ~ Q .~_ -~ ~ d I.~ ~.~~~~ 1~~~~s 1~ ~. /~ ~»~ tea; r ~,'~- S. 1 ~il`f~~ ~~~~ ~ ~ c~Yn Q ~ ~, .T~~~i~~y ~c~s~~,~~ > ~a 7. ~~ ins P~~~~I , ~P~~s, ~ ~,, ~, . o TOTAL (Also enter on line 5, Recapitulations ` S ,,~ 7 REV 1509 IX • i1~e'ri SCHEDULE F COMMONWEALTH of PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX i~TURN ESTATE OF R ~~~~~~ Han asset was made joint within one year of the decedent's date of death, it must be reported on Schedu~ G. SURVMNG JOINT TENANT(S) NAME A. ~11r 1, C. '~ ; c ~~ ~ ~s. B. C. ADDRESS RELATIONSHIP TO DECEDENT .7,2 ~ ~ l~`~ ~ r~-» 1~~, ~>~c~„ s~r~rr~ ,i~~I 173.3 ~ I S'~i.~i JOINTLY-OWNED PROPERTY: LETTER DATE ITEM FOR JOINT MADE DESCR~'TION OF PROPERTY Include name ~ financial in5ti~bon aixl bank account nranber or sim~ar kienfifiting ~ Attach ~`~ ~ DEATH VALUE OF ASSET 96 OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTERE: NUMBER TENANT JOINT ~ay2 deed forjointly-fold real ~a ~C C ~ Gv ~ ~~ c~,~ck~ n ~ cr ~~ ~ y ~ ~0.? ~ % LX16 ,S'D .~~0 ,. a. A , ~ z ~~ ~ c~`i~iir~~G~ mr,~~~ n~r~ ~ ~3dlo .z~~ ~~o s© ~~,~9s z ~ ~ 2 oc~z ~ ~~~ov~i ~ ~,?r--~ f' ~j~>~1 ~r~~~, ~ ~ 0~ St /.Z 7, ~G ~ .~-o (~ .~, yJ~ 3 ~ A , Zda 2 ~~ ~~~~~~ ~l'(.~ ~-~`m at^y ~ ~ ~ gad©'Y ~ ~ ~ ,~ .~ t ~ ~ 1 ~ S ~a ~d ~~l l~' ;, KGs ZV ~ ~ z~~ Z ~ ~~- ~f ~~t C~i~swr ~,~rla~~ Ff ~~ C 1~ t * ~rvya 1~/, . , « Tt7TAl. (Aim ec>ter on tree 6, Rerapitulatan}' ; i~' ~ ~ g '~'~ ^ REV 1511 EX+ (10-06) SCI~IEpi~LE H COMMONWEALTH of PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTIR~ATNE COSTS RESIDENT DECEDENT ESTATE OF ~ FtLE NUMBER /, ~~Q~' a- l~. ~j.~tiL~V~s ~r -~g- ~V~l~ Debts of decedent must be reported on Schedule L ITEM NUMBER DESCRfPTION AMOUNT A. FUNERAL EXPENSES: ~ ~~` 1. r ~~ ~i ~ C ~ ~ ~, ~ C it c°VYt ~ f~'- r,~ K ,~ f Pj- $'t't'Ir/ ~ G~i`hn ~'Y ~1. ~.; l~n ~~- cl~ ~; r~r B. 1 2. 3. 4. 5. 6. 7. ADMINISTRATIVE COSTS: Personal Represerrtative's Commissions Name of Personal Representative(s) Street Address __~.__.-- __._-- City Year(s) Commission Paid: `_ __ Attorney Fees Family Exemption: (If decedent's address is not the same as claimants, attach explanation} Claimant Street Address .-- -____ ____ _-- ._~_._-- City State Zip Relationship of Claimant to Decedent ____^ _ _ ____ __~____._ ._-___. Probate Fees Acxountant's Fees Tax Return Preparer's Fees Es~a~e- »z~c~. I!1~l lls~n~ ~r~~-- ~y;r~ ~ /~h~. State Zip 3 3,Z.. ~7 Ct TOTAL (Also enter on line 9, Recapitulation) I ~ ~~U33 REV-1512 EX+ (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT sc~~ou~E ~ DEBTS QF DECEDENT, NI~ORTGAGE LU4BlU'TIES, & UENS ESTATE OF ~ q r a r~ f ~ ~~ ~ ~~ ~ ~~ s FILE NUMBER Report debts incurred by the decedent prior to death which remained unpaid as of the date of death. including unreimbursed medical expenses. REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCNEatILE ~ BENEFfC1AR1ES EST TEA OF NUMBER I 1. ~. 7~ II j~~ NAME AND ADDRESS OF PERSON`S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [ir~de outrigt-t spousal distrbutions, and tn~sfers under Sec. 911 & (a) (1 •~] ~~ ~~ ~. •~', ~h a ~f ~ ~,, J~r/ ~~i s 4x-rY~ ~~ l 733 `~ ~-~a~ ~, r2; ~d ~s ~ 3 ~z~ s~ zip sf, s~e~J~,~ ~'~ 17~ ~n~r~~ T= ~;~~~~~~ / ~ ~' ~~~ l~uc~n ~r , I~~f ,~, /-~~tYr~sONr~,f~/1 ~~Jl :zz .~z ~°n ~ dun r~~, ~.~'~/';~~,~r~ y, ,~'1~ / ~j..~ ~Q. y~hGt l~ Ur // ~1° S ~JP f~ l/~~~ FlLE NUMBER ,~ ~ - a ~- ~i1~~ RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustee(s~ OF ESTATE saw y ~M~So~ ~ ra raP~au ~at~ i~~ y~~s(~h I~~-~~~~o~~ ~~ ~~ ~~ ,3" °~ ~~ ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ~! LINES i 5 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTR'I'BUTIONS UNDER SECTi~19113 FOR WH~H AN ELECTtOIV TO TAX lS NOT BEING MADE 1. 1 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET ,; (If more space is needed. insert addit'wnal sheets of the same size) ~ ~ . ;.~_, ``~ ~~'\ LAST WILL AND TESTAMENT OF ~ ` ~~=-' <~ ~: ; ` °:-~ t - ~--- _.. ~__ __ 1VIAR.GARET MAY RICHAR.DS ~ :'~ -. I, Margaret May Richazds , of Upper Allen Township, Cumberland County, Perin~ylvani~- ': ~~ ~;~ - ~~ being of sound mind and memory, do make, publish and declare this my Last Will and Testamen`~,~ hereby revoking and making void any and all wills by me heretofore made. FIRS I order and direct that all of my just debts and funeral expenses be paid by my hereinafter named Executor as soon after my death as may be found convenient. SECOND: I give to my son, Philip C. Richards, alI accounts which are designated "In Trust For Philip C. Richazds," provided that he survives me. If he does not survive me, then I direct the assets set forth in this paragraph be given to my daughter-in-law, Laura D. Richards. THI I direct that all the rest, residue and remainder of my estate, real, personal and mixed, of whatever nature and wheresoever situate, which I may own or have the right to dispose of at the time of my death be given as follows: A. Five {5%) percent to my grandson Adam J. Richards. B. Five (5%) percent to my granddaughter Andrea J. Richards. C. Five (5%) percent to my grandson Gregory S. Richards. D. Five {5%) percent to my grandson Nathan D. Richards. E. Eighty (80%) percent to my son Philip C. Richards, provided that he survives me. If he does not survive me, then I direct that his eighty (80%) percent share of my residuary estate be given as follows: v 1 Margar May Richar . M ~ 1. Ten (10%) percent to my grandson Adam J. Richards. 2. Ten (10%) percent to my granddaughter Andrea J. Richards. 3. Forty (40%) percent to my daughter-in-law Laura D. Richards. 4. Ten (10%) percent to my grandson Gregory S. Richards. 5. Ten (10%) percent to my grandson Nathan D. Richards. The share of any individual who has not yet reached the age of twenty-one (21) years shall be held by my son Philip C. Richards IN TRUST NEVERTHELESS, under the following terms and conditions: A. In the event that more than one child is under the age of twenty-one (21) years at the time of my death the Trustee shall hold and administer each share as a separate and distinct trust. B. The Trustee shall hold, manage, invest and reinvest each trust fund. C. The Trustee shall pay the income and .the principal of each trust fund as follows: 1. The Trustee is authorized and empowered to expend such sums from either income or principal of the trust fund as he in his sole and absolute discretion shall deem adequate for the maintenance, education and support of the beneficiary of the trust fund until that ~~ ~~: 2 Mar et May chards ., child reaches the age of twenty-one (21) years. 2. The Trustee is authorized and empowered to expend sufficient funds to provide apost-high school formal education for the beneficiary of the trust fund. 3 . When any child for whom a trust has been established under the terms of this Last Will and Testament reaches the age of twenty-one (21) years, the trust shall be terminated and all assets in the trust shall be given to said child forthwith. 4. In the event that a child for whom a trust has been established under the terms of this Last Will and Testament dies prior to reaching the age of twenty-one (21) years, leaving issue to survive him, I direct that all assets in the trust be divided among his issue, per stirpes. In the event that Gregory S. Richards dies prior to reaching the age of twenty-one (21) years, without leaving issue to survive him, I direct that all assets in his trust be given to his brother Nathan D. Richards. In the event that Nathan D. Richards dies prior to reaching the age of twenty-one (21) years, without leaving issue to survive him, I direct that all ~ ~Q 3 Mar et May 'chards assets in his trust be given to his brother Gregory S. Richards. D. The interest, whether in principal or income, of any beneficiary hereunder shall not be subject to voluntary anticipation, incumbrance, alienation, or assignment, either in whole or in part, nor shall any such interest while in the hands of the Trustee, be subject to any judicial process to levy upon or attach the same for or on behalf of such beneficiary's creditors or claimants. E. If my son Philip C. Richards is unable or unwilling to serve as Trustee, I appoint my daughter-in-law Laura D. Richards as Trustee. FOURTH: I hereby nominate, constitute and appoint my son Philip C. Richards, as Executor of this, my Last Will and Testament, and I do direct that no bond shall be required of such Executor hereunder. My said Executor shall have full power at his discretion to do any and all things necessary for the complete administration of my estate, including the power to sell at public or private sale and without order of Court, any real or personal property belonging to my estate, and to compound, compromise or otherwise to settle or adjust any and all claims, charges, debts and demands, whatsoever, against or in favor of my estate, as fully as I could do if living. In the event that my son does not survive me or fails to qualify, then I nominate, constitute and r~ ~ 4 Margaret May 'chards . ~ appoint my daughter-in-law Laura D. Richards, as the alternate Executrix. Said alternate Executrix shall have all of the powers, privileges, duties and immunities as hereinbefore more fully set forth for my original Executor. IN WITNESS WHEREOF, I, Margaret May Richards ,the above Testatrix have set my hand and seal to this my Last Will and Testament, which consists of five (5}pages, to each of which I have affixed m si afore this ~ ~ ~~ da of ~u / 2007. y ~ y (SEAL} M aret Ma 'chards Signed, sealed, published and declared by the above named Testatrix as and for her Last Will and Testament, in the presence of us, who at her request and in her presence and in the presence of each other have hereunto subscribed our names as witnesses. 0, 5 ~N ~Jv-e_ Go ~ ~ Via, 21~c~ . ~v ~ ~~p