The URL can be used to link to this page

Home My WebLink About04-28-10 15056071120 REV-1500 PA Department of Revenue EX (06-05) OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO 60X.280601 INHERITANCE TAX RETURN ~ Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 05 0232 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 202 20 1164 03 03 2005 02 24 1928 Decedent's Last Name Suffix Decedent's First Name MI MOWERY RICHARD S (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI MOWERY CAROL J Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ~~ 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-82) ~] 4. Limited Estate ~ 4a. Future Interest Compromise ~ 5. Federal Estate Tax Return Required (date of death after 12-12-82) f~ g Decedent Died Testate ~ I (Attach Copy of Will) ~ De~acheCoMa~of Trust a Living Trust 0 8. Total Number of Safe Deposit Boxes ( PY ) 9. litigation Proceeds Received ~ 10. Spousal PoveRV Credit (date of death 11. Election to tax under Sec. 9113(A) between 12-31- 1 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 EDWARD P. SEEBER ESQ. 717 533 3280 Firm Name (If Applicable) JAMES, SMITH, DIETTERICK & First line of address SUITE C-400, 555 GETTYSBURG PIKE Second line of address City or Post Office MECHANICSBURG State ZIP Code PA 17055 REGISTER OR,IiNIti~S USE OD1~Y -~, ~~ r i -? J --r7 __7 - r.; - r -ti . . DAT~FILED f~ -r7 __T'1 .% i:~> ;~ Correspondent's a-mail address: epS@jSdC.COnI Under penalties of perjury, I declare that I have examined this return, including accompanying 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 S N RESPONSIBLE FOR FILING RETURN DATE ~~ Carol J. Mowery ~ I ~ ADDRESS 168 Kerrs ad Carlisle PA 17015 SIGNATURE OF P RER OTHER THAN REPRESENTATIVE DATE - Edward P. Seeber Esq. 3 ADDR Suite C-400, 555 Gettysburg Pike, Mechanicsburg, PA 17055 Side 1 15056071120 15056071120 J ~._1 ~) 15056072120 REV-1500 EX Decedent's Social Security Number Decedent's Name: RlChard S. Mowery 202 20 1164 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. 4. Mortgages & Notes Receivable (Schedule D) ....................................................... . 4. 9 , 950.44 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) .............. . 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers & Miscellaneous -Probate Property (Schedule G) ~ Separate Billing Requested............ 7, 8. Total Gross Assets (total Lines 1-7) ................................................................... .. g, 9, 950.44 9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... 9. 30.00 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. 10. 11. Total Deductions (total Lines 9 & 10) ................................................................... 11. 30.00 12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12. 9 , 920.44 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. 9 , 92 0 . 4 4 -- - 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 .o0 9, 92 0. 4 4 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate X .045 0. 0 0 16' 0. 0 0 17. Amount of Line 14 taxable at sibling rate X .12 0. 0 0 17' 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0, 0 0 18. 0, 0 0 19. Tax Due ................................................................................................................. . 19. 0 . 0 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 15056072120 15056072120 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-05-0232 DECEDENT'S NAME Richard S. Mowery STREET ADDRESS 168 Kerrs Road __ CITY Carlisle _ STATE PA _ __ ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 0.00 Total Credits (A + B + C) (2) 3. Interest/Penalty if applicable -- - - p. 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. (4) Check box 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. (5) 0.00 A. Enter the interest on the tax due. (5A) g. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) ~.~~ 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 :............................................................................... ~ ~J~ b. retain the right to designate who shall use the property transferred or its income :................................. [~ ~ ~_, c. retain a reversionary interest; or ............................................................................................................... ^x ~Jl 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?....... ~j ~x' 4. Did decedent own arylndiv9 ual Retirement Account, annuity, or other non-probate property which contains a beneficia desi nation ..................... x 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)]. A sibling 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-7607 EX+j6-98) SCHEDULE D MORTGAGES & NOTES RECEIVABLE COMMON W EALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Mowery, Richard S. 21-05-0232 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Rodney & Debra Little Note Receivable -payment from Chapter 13 bankruptcy 829.42 trustee on 1/20/09 2 Rodney 8 Debra Little Note Receivable -payment from Chapter 13 bankruptcy 829.42 trustee on 2/9/09 3 Rodney 8r Debra Little Note Receivable -payment from Chapter 13 bankruptcy 829.42 trustee on 3/10/09 4 Rodney 8~ Debra Little Note Receivable -payment from Chapter 13 bankruptcy 829.42 trustee on 4/15/09 5 Rodney 8r Debra Little Note Receivable -payment from Chapter 13 bankruptcy 829.42 trustee on 5/12/09 6 Rodney 8r Debra Little Note Receivable -payment from Chapter 13 bankruptcy 829.42 trustee on 6/9/09 7 Rodney 8~ Debra Little Note Receivable -payment from Chapter 13 bankruptcy 829.43 trustee on 7/14/09 8 Rodney 8~ Debra Little Note Receivable -payment from Chapter 13 bankruptcy 829.43 trustee on 8/11/09 9 Rodney 8~ Debra Little Note Receivable -payment from Chapter 13 bankruptcy 829.42 trustee on 9/15/09 10 Rodney 8r Debra Little Note Receivable -payment from Chapter 13 bankruptcy 828.55 trustee on 10/14/09 11 Rodney 8r Debra Little Note Receivable -payment from Chapter 13 bankruptcy 828.54 trustee on 11/13/09 Total of Continuation Schedule See attached page TOTAL (Also enter on Line 4, Recapitulation) 9.950.44 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule D (Rev. 6-98) Rev-7607 EX+16-98) SCHEDULE D MORTGAGES & NOTES RECEIVABLE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN continued RESIDENT DECEDENT ESTATE OF (FILE NUMBER Mowery. Richard S. 21-05-0232 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule D (Rev. 6-98) REV-1161 EX+~10-06) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES ~ INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Mowery, Richard S. 21-05-0232 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A, FUNERAL EXPENSES: B. 1 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Street Address City Year(sl Commission raid State Zip 2. Attorney's Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Car01 J. Mowery Street Address 168 Kerrs Road city Carlisle state PA zip 17013 Relationship of Claimant to Decedent SpOUSe 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 30.00 TOTAL (Also enter on line 9, Recapitulation) I 30.00 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06) REV-1613 EX+I11-OS) SCHEDULE J COMMO ER URNANIA AX RE TANC O BENEFICIARIES T T I E RESIDENT DECEDENT ESTATE OF I FILE NUMBER Mowery Richard S. 21-05-0232 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER pERSON(Sl RECEIVING PROPERTY D ECEDEN . (Words) ($$$) ~ g oo I TAXABLE DISTRIBUTIONS [include outright spousal ~ distributions, and transfers under Sec. 9116 a 1.2 1 Carol J. Mowery Spouse 9,920.44 168 Kerrs Road Carlisle, PA 17013 Total 9,920.44 Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 15 00 cover sheet, as a ro riate. NON-TAXABLE DISTRIBUTIONS: II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEETI Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08) JAMES SMITI-I DIbTl'ERICK 8z CONNELLY LLP Apri127, 2010 Glenda Farner Strasbaugh, Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 Re: Estate of Richard S. Mowery, deceased File No. 2005-00232 Cheryl L. Baker, CP Certified Paralegal Dear Ms. Farner Strasbaugh: clb@~sae.°°m Enclosed are the following documents to be filed in the above-referenced Estate: 1. An original and two (2) copies of supplemental Pennsylvania Inheritance Tax GF°Y ~ JHM~S Mix J SMITH. J~;. Return Jo ~N J co°°~J ~, JR. . 2. An original and two (2) copies of the su lemental I t SCJi1 A. DIFrrEH;CK JA`s=5 F sP~°° pp nven or Y 3. A check in the amount of $30.00 representing the filing fee for the MnrrHEw CH48a'~ w P"s' E'~ supplemental Return and Inventor , °B~R y. SusnN M K°°~~ JARAD W. HANDELMAN Please time-stamp the extra copies and return them to in the enclosed self dd d COUFrNE_~ K POWELL K~~~°E~`` A B°NNEq -a resse , stam ed p envelo e p JEFF~;~v M MccORM~ck . Kn~~~N N CGNN~LLY JOHN M_ HvnMs If you have any questions, please feel free to contact me. CH~'iSTW~ T. BRANN OF ,';C;UNSEL. GR_GOrxv K_ RicF~anOs Very truly yours, BERNARD A. RYAN, JF. TTERICK & CONNELLY, LLP ~r~L. Baker, CP Certifi d Paralegal ~ "' ~ ~ ~== Enclosures `_~ ~ ; ., ~~~ ; n u - ~-i1 cc: Carol J. Mowery, Executrix - - t~J . - -. _ ~ _, -acs --~~; _ ^? _ v~ -~ Reply to: Suite C-400 555 Gettysburg Pike Mechanicsburg, PA 17055 Direct Dial: 717-298-2094 Direct Fax: 717-298-2095 ti . 4:i ~~ $ .,. 'u .wF ~. ~ F`,4 ~ y~ T Y' ~~RR n~D S =o~: $, 1 aba~,s'~ ~I;.f ' J.pl~~.. !"~ ta_- C~ 2 c -_ t ~ Q.. rti - ~' ~ ~ r U f .- -- N ._ _ ~ -r G! C~ cL -' ~ C'' _~ ~ ~ N v ° r, a¢.. ~7 c7 H~ ~~ ~ ° ~ U 5.~°~"C rrW^ vJ ~'' O V O ~ U ~ ~ r~~ M ~ .~-i a O ~~ ,~ W ~ ~ ~ ~ Q W(O~ ~ LOS C~ ~ [~ Q lL~~• ~ ,..~v~l '-~~ U~ ~~U.-~ U