The URL can be used to link to this page

Home My WebLink About04-21-10 505605104? REV-1500 Ex (06-05) OFFICIAL USE ONLY PA De~rtnter~ of Reverwe - iiureau ~ Individt>ai Taxes County Code Year File Nurr>ber PD eox 2130601 INHERITANCE TAX RETURN H9, PA 17128-0601 RESIDENT DECEDENT ~ ~ ~ C% D ~ ~ ;~ ENTER DECEDENT MIFORMATtON BEL03N Social Severity Number Date of Oeath Date of Birth Decedents Last Name Suffix Decedent's First Name MI (ff Applicable) Enter Surviving Spouse's Information Below Spause's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FlLED )N DUPLICATE WITH THE ~ ~ Y 3 6 ~-~ ~ '~ REGISTER OF WILLS FlLL tN APPROPRIATE OVALS BELOW ~ 1. Original Retum O 2. Supplemental Retum O 3. Remainder Retum (date of death prior to 12-13-82) ~} 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Retum Required death after 12-12-82) tt~ fi. Decedent Died Testate O 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Baxes (Attach Copy of Will) (Attach Copy of Trust) ~} 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 CONFlDENTFAL TAX INFORtiIATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number Firrn Name (If Applicable) RE OF WFLLS USE ONLY ~, First line of address Sq~G S~it,~He'"~S C~t~sSi~1~ Second line of address City or Post Office State ZIP Code r~ t~C N l~1 ~~ ! ~. Ste' ~ 2 ~ ~ .~. 1 ? G ~°'~ Correspondents e-mail address: Under penalties of perjury, I declare that I have examined this return, including accompanying sdiedules and statements, arxi to the best of my knowledge and belief, it is true, d and cxrmpiete. Dedaratiar of preparer other than the personal representative is based on all infornration of wtuch preparer trds any krwvNedge. StGNA ~ PERSON ~ESPON~~Ft~ `ING RET ~ qA, ~_ /' ~ `~ C~~ - S~'E~l~t!~~r~ls ~=~~=c~Sr~ ~, ~~'~~tca'~~i;~r.~4_ ``~--j ~e ~~ SIGNATURE OF PREPARER OTHER ADDRESS 15056051047 PLEASE USE ORIGfNAL FORM ONLY Side 1 ~ tV c~ c~ ~ - ~ ~,:,~ ~- rr1 t'~} ; ~AtEB ., ,. , , ~} . ` 1, ~ ~~~ DATE 1505605104? '~ ~_%~) REV-1500 EX 15056052048 Decedent's Social Security Nu b er Decedent's Name: m / l ~ ~ J ~ ~~ Y RECAPFTULATiON 1. Real estate (ScheduleA) ....................................•.---.... 1. ~ .O 2- Stocks and Bonds (Schedule B) . . ........... . ... . .............. . ..... . 2. 3.J ~ • 3. Gosely Hetd Corporation, Partnership or Sod-Proprietorship (Schedule Cj ..... 3. ~ j ~t L 4. Mortgages 8 Notes Receivable (Schedule D} ........... . . . . . . . . . .. . ...... 4. ~~ . t1 (} 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ........ 5. ~ ~~ C_i ~ • !t 6. Jarrtiy Owned Property {Schedule F} O Separate Billing Requested ....... 6. --y ~ ! ~ ~ ~ 2. ~ • 7. Inter-llrvos Transfers ~ Miscellaneous Non-Probate Property (Schedule G) O Separate B71ing Requested........ 7. ~ , d 8. Total Gross Assets {total Lines 1-7} .................................... 8. 1 ' ~ ~ ~ ~' ~ • ,~ ,j 9- Funeral Expenses & Administra5ve Costs (Schedule H) ..................... 9. ~ ~ / ~/ • c~ Z 10. Debts of Decedent, Mortgage Liabiifies, & Liens (Sdiedute I} ................ 10. ~ Q ~~ 11. Total Deductions (total Lines 9 & 10) ............ . ...................... 11. ~/ ~ ~ ~ • ~ ~, 12. N¢t Vahre of Estate (Line 8 minus Line 11 j .............................. 12. ~ ~ ~ ~ ~ ~,. l I • 13. Charitable and Governmental 8equestslSec 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. ? ~ l ~ ~ . ~ / TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 911 S 16. Amount of Line 14 taxable at lineal rate X .0 _ i 6. 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. FlLL !N THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 15056052048 15056052048 ~ •a 0 c'~ RE1~1500 EX Page 3 F~ Nt~ber Decedent's Complete Address: DECDENf'S NAME Sam a~2~ L., S i e~r~2. t~ STREETAOORESS -- crrY ~ ~ sraTE ~~ z~P~ ~O j ..~ eeC~~~v~~s 6~~ Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1} 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + g + C) (2} 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penatty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the dfference. This is the OVERPAYMENT. Fill in oval on Page Z, Line 20 b request a refund. (4) 5. 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. (5B) Make Check Payable to: REGISTER OF W-LLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did dec~fent make a transfer and: Yes No ............................................... a. retain the use or income of the property transferred;.....-•-• .......................... ........ ^ b. retain the right to designate who shalt use the property transferred or its income : .................................... ........ ^ c. retain a reversionary interest or .................................................................................................................. ........ ^ d. receive the promise for 1rfe 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 c~nsiderafion? ...................................................................................................... ........ ^ 3. Did decedent own an "in trust for" or payable upon death bank account or secxmty 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. 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 (3j 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 onty benefidary. 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 far 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 decedents lineal beneficlaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)J. The tax rate imposed on the net value of transfers to or for the use of the decedents siblings is twelve (12) percent (72 P.S. §9116(a)(1.3)J. 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+ (8-98) _ scNEOU~ s COMMONWEALTH OF PENNSYLVANIA STOCKS ~ BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FlLE NUMBER Ail property joirrtlyowned with right of survivorship must be disclosed on Schedule F. (If more space s needed. insert adr5tional sheets of the same size) Pennsylvania DEPARTMENT OE REVENUE INHERrrANff TAX RETURN RfSiDEMr ~CEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF ITEM NUMBER A. i. B. 1. ~" _ FILE NUMBER Decedent's debts must be reported on Schedule I. DESCRIPTION FUNERAL EXPENSES: `-~~.~i ~~ ~ c~ ~ ~, CC,li alt. ~ ~ S ~ni 7'ra ~~N..~~ S~'i-c ~ ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representatives} __ Street Address Gty _ State ZIP Years} Commission Paid: 2• { Attorney Fees: 3. 1 Family Exemption: (If der..edent's address is not the same as claimant's, attach explanation.} Claimant Street Address City _ State ZIP Relationship of Claimant to Decedent 4• i Probate Fees: 5. ~ Accountant Fees: 6. ~ Tax Return Preparer Fees: 7. ~;~ 3 ~ d s'' ~;i, g ~ j ~`; ~ ~ TOTAL (Also enter on Line 9, Recapitulation) ~ $ 8 b ~ O , ~ Z If more space is needed, use additional ~ paper of the same size. RE~1508 EX+ (6-98) GONIMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCNEDI~LE E CASH, BANK POSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointlyowned with right of surv"nrorship must be disclosed on Schedule F. C (N more space is needed, insert additional sheets of the same srze) REV-15o9 IX+ (oi-wj Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDEiYT DECEDd~Ii SCHEDULE F JOINTLY-0WNED PROPERTY ESTATE OF: FILE NUMBER: if an asset became joiFttly owned within one year of the decedeFlYs daOe of death, it must be reported on Schedule G. SURYMNG JOINT TENANT(S) NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A. B. C. JOINTLY OWNED PROPERTY: ITEM NUF~t LETTER TOR JUINi TENANT DATE MADE HTI-fI DESCRIPTION OF PROPERTY IN(]lIDE NAF~IE ~ F-iAN(7AL IPISiIi17IION MR) BAF@c AOCOINPi NIMBER OR SIl47LAR IDH(TIFYING NUMBER. ATTNUI DEED FOR IOINTLY HELD REAL ESTATE DATE OF DEATH VALUE OF ASSET % OF DECEDENT'S INTEREST DATE OF DEATH VawE OF DE[EDB(T"5 INTEREST 1. A. .~ ~Jr7~ ~'1c~%r~t~-WSJ-S7~ ~C~; .~3~5_SL~ %C ~7 0~ ST 7j, 75'L-3a ~t~ ~~3 ~e Sze ~ ~~ C ~ S ~~~l->~.~ ~..~ zsa:•~ ~~~ ~'~ (~ `fi ~.~- ,~ i ~ 1 ~,.~~_ ~~~ 3 TOTAL (Also enter on Line 6, Recapitulation) I $ ~ ~~ I"f Zrj ~ o-~ If more space is needed, use additional sheets of paper of the same size. pennsylvarria SCHEDULE G DErAnTnENT OF REVENUE INTER-vIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER This schedule must be completed and filed if the answer to any of questions i through 4 on page three of the REV-1500 is yes. ITEM NUMBER DESCRIPTION OF PROPERTY ~E Rff wuE of TtE TRN~, THHR ro DEGffiBiT AFH1 ntE omE aF-. Amami ~ cave t>F THE 0®FOR REAL ESOUE DATE Of DEATH VALUE Of ASSET % OF DECD'S INTEREST EXCLUSION ~ aPP~cAetE) TAXABLE VALUE ~~a~~~n IZ-~~-- ~ cc~'j I TOTAL (Also enter on line 7, Recapitulation) ~ ~Q ~ i}!3O ,.~ If ~e space is needed, use add sheets ~ paper ~ the same size. LAST WILL AND TESTAMENT OF SANDRA L. STEWART I, Sandra L. Stewart, of Mechanicsburg, Cumberland County, Pennsylvania, being of sound mind, memory and understanding, do make and publish this, my Last Will and Testament, hereby revoking all former Wills by me at any time heretofore made. Item I. I direct that all inheritance and estate taxes becoming due by reason of my death, whether such taxes may be payable by my estate or by any recipient of any property shall be paid by my Executor out of the property passing under Item II of this Will, as an expense and cost of administration of my estate. My Executor shall have no duty or obligation to obtain reimbursement of any such tax so paid, even though on proceeds of insurance or other property not passing under this Will. In the absolute discretion of my Executor, such taxes may be paid immediately, or the Executor may postpone the payment of taxes on future or remainder interests until the time possession thereof accrues to the beneficiary. Item II. I give, devise and bequeath all the rest, residue and remainder of my estate, of whatsoever nature and wheresoever situate at the time of my death, to my husband, Sandra L. Stewart Page 1 of 3 pages Brad C.. Stewart, provided he survives me by thirty (30) days. In the event my husband should predecease me or not survive me by thirty (30) days, I give, devise and bequeath my entire estate to my children Jeffrey S. Stewart, of Las Vegas, Nevada and Michael A. Stewart, of Middletown, Pennsylvania in equal shares. In the event either of my sons should predecease me, I give, devise and bequeath his share to his surviving spouse, if any, and his children. Item III. I nominate, constitute and appoint Brad C. Stewart as Executor of my Last Will and Testament. I nominate, constitute and appoint Jeffrey S. Stewart and Michael A. Stewart, or the survivor of them, as alternate Co-Executors of this, my Last Will and Testament. It is my desire that my Executor shall serve without bond. IN WITNESS WHEREOF, I, SANDRA L. STEWART, have set my hand and seal to this, my Last Will and Testament, typewritten on this and four (3}other pages, this a- day of ~,~~, 2006. Witness: ~ - ~ ~ - -t ~~~ ~t--~'~--~~ ~,,~~` ~`~`~'f-.' (seal) ,\' ~ • - ` ~ Sandra L. Stewart Page 2 of 3 pages State of Pennsylvania County of Dauphin I; SANDRA L. STEWART, testatrix 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 Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein contained. Sworn or affirmed to and acknowledged before me, by SANDRA L. STEWART, the testatrix, the ~ day of ~ ~ 1 , 2006. -, k~~ '~vtr~-~~ ~ ~ti=~-~~=tom`-~...~.~ ~ NOTARIAL SEAL Stacey A Fogte, Notary Public Susquehanna Twp-, Dauphin County ~Y ~>~~ expires January 02, 2009 Sandra~L~ ./S~tewart ~ /~~~, ,+ Notary Public r We, James H. Turner and Patricia A. Kreitzer, the Witnesses, respectively, 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 testatrix sign and execute the instrument as her Last Will and Testament; that SANDRA L. STEWART signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the testator was at that time eighteen or more years of age, of sound mind and under no constraint or undue influence. Sworn or affirmed to and subscribed to before me b James H. Turner and Patricia A_ Kreitzer, the Witnesses, this ~ day of ~ 1 _, 2006. NOTARIAL Sr~.At. Stacey A Fogle, Notary Public Susquehanna Twp., Dauphin Connty h+fy commission expires Jam~ary 02, 2009 Witness ~, i ~ r.f a ~ j/ / -~i'C-l ~'i~ Witness ~` Notary Public Page ~ of 3 pages