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HomeMy WebLinkAbout05-04-10 15056051058 '-' REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Plumber Bureau of Individual Taxes INHERITANCE TAX RETURN Po Box 28oso1 21 10 0159 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ~. ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 188-12-3291 ' 09/24/2009 12/2911912 Decedent's Last Name Suffix Decedent's First Name MI __ __ Carden _ James F __ _ __ _ ........................... (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI _. ................. 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 (date of ;,,, 5. Federal Estate Tax Reaurn Required death after 12-12-82) !;; 6. Decedent Died Testate .;~°= 7. Decedent Maintained a Living Trust __._ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received 10. Spousal Poverty Credit (date of death .:.. 11. Election #o tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (~~ttach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFI)RMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Numbeir Lisa Marie Coyne, Esq. (717) 737-0464 __ __ """ . Firm Name (If Applicable:) _ _... REGISTER OF USE DN ; ,~ Coyne & Coyne, P.C. r^~ ~,~7 ~ '~_- =~ First Line of address ~m I ..~ Cn . ~, ', 3901 Market Street ~'. . . ~~ ,~ .. ~ ~~~' ~ ' , o _ Second fine of address -' -~ _._ ._.. r ~-~ o IAA FILECI '~ •• '` ~ C-.:~ ~ "' City or Post Office State ZIP Code _.. .... __ ... __.. _.:~'~ .. Camp HiII PA ' 170'11 __ __ __ Correspondent's e-mail address: 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 beliet, it is true, correct and complete. Declaration of preparer other than the personal representative is basf:d on all information of which preparer has any knowledge. SI~GINATURE OAF PERSON RESP~ONS-I$LE FOR FILING RETURN DATE ADDRES Elizabe h Cole 9 Wetherburn Road, Enola, PA 17025 _ __ SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY 15056051058 Side 1 15056051058 J 15056052059 REV-1500 EX Decedent's Social Security Number _ _... James F Carden Decedent's Name: ~..-,,,. ... h.._~,,._,.~....~., _ .._.,,...~_............,,._.~........M..,..,,....,...._._.,_.,.,._w...._..., _,~ ...~.w...... ... .. .~ w .. , . ,. 188-12-3291 . . _ . . . _ RECAPITULATION . . ._ ~_,... .~~ ,w._ .~,.._~...,,,....,,.~.w._. ,.,.,_,._..~ ,,.,_,. ,, ..~_..__._...m...,.,...~_ __ _ _ 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. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) .... .... 5. 6. Jointly Owned Property (Schedule F) "~":;::': Separate Billing Requested ... .... 6. 5,233.18 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) tip;; Separate Billing Requested.... .... 7. 8. Total Gross Assets (total Lines 1-7) ................................ .... 8. 5,627.37, 9. Funeral Expenses & Administrative Costs (Schedule Fi) ................. .... 9. 1 1,963.00 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............ .... 10. 3,473.90 11. Total Deductions (total Lines 9 & 10) ............................... .... 11. 15,436.00 !. 12. Net Value of Estate (Line 8 minus Line 11) .......................... .... 12. -9,808.63 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. 0.00 ': TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or trans ers under Sec. 9116 _ __ _ _ _ __ _ __ _ _ (a)(1.2) X .0_ I ' 15. 16. _.. _ Amount of Line 14 taxable __ at lineal rate X .0 0 ' 0.00 16. 0.00 17. .. ~. . Amount of Line 'i4 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. TAX DUE ........... . 19. 0.00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 150560520~i9 REV-1500 E.X Page 3 Decedent's Complete Address: File, N ,umber 21 10 ''0159 _ DECEDENT'S NAME James F Carden __ DECEDENT'S SOCIAL SECURITY IJUMBER 188-12-3291 STREET ADDRESS 108 Arnold Road _ __ CITY Enola STATE ~ PA -ZIP 17025 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 0.00 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) 0.00 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. (4) 0.00 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) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0.00 Make Check Payable to: REGISTER OF WILLS, AGiENT 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 for life of either payments, benefits or care? ...................................................................... L_] 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 ~' .............. C 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 ~4ND 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 statu~iory 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(x)(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 [7;? P.S. §9116(x)(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. t s COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF i=fLE NUMBER GARDEN, JAMES F 21 - 2010 - 0159 If an asset was made joint within one year of the decedent's date of death, it must be reporte~~ on schedule C~. A Elizabeth Cole 9 Wetherburn Rd. Daughter Enola, PA 1'7025 B John P. Carden 403 Linestone Road Son Carlisle, PA 17015 JOINTLI~' OWNED PROPERTY: ____ _ DESCRIPTION OF PROPERTY ~ % OF DATE OF DEATH ITEM ~ LETTER DATE Include name of financial institution and bank account number DATE OF DEATH DECD'S VALUE OF NUMBER ~' FOR JOINT'.. MADE or similar identifying number. Attach deed for jointly-held real VALUE c~F ASSET INTEREST DECEDENT'S INTEREST TENANT JOINT estate. _ _ _ 1_ A, B j 06/05;1998 ~ Sovereign Bank Savings Acct. 13,810.151 >3%~ 4,557.35 2 ~ A, B ~'~ 06/05/1998 M&T Bank Checking Acct. 2,047.97~~ 33%i 675.83 ~, I ~' ~, ~' ~' ~' ,I I' ~~ I I ' I~ I ', i i j TOTAL (Also enter on line 6, Recapitulation) 5,233.18 if; 1' !~ J - ,`t> G . _~~ i M~TBar~ _ ,,~: _ ' ,~~;'~' 499 Mitchell Road, Millsboro, DE 19966 Adjustment Services ~;=~ Phone888-502-4:349 _ F 02)934-2955 F ~,i,`ti ~O 1() Coyne & Coyne ~~ ~j ,~ 3901 Marl~et Street ~ ~~ ~~ Camp Hill, PA 17011-4227 ey, ~~ ~, ~'/~% u~~ //~, ~~ ,~~ ~ ~ ,,°~' Re: Estate of James F Caru~en ~`~~ ~:'~ Social Security.: 188-12-3291 \~; ,~ mate oT yeath: ~eptemher 24, 20179 Dear Sir or Madam: Per your inquiry dated February 19, 2010, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Account 1Vumber Ownership (Names of Opening Date Balance on Date of Death Accrued Interest Total Checking Account 0265473 James Carden Johan P Carden Elizabeth Cole 0624/92 $2, 047.97 ~ 0.00 $2, 047.97 For further account information, closures and/or reimbursement of funds please call the Summerdale Plaza Office at #717-:?55-2261. VVe were unable to locate any safe deposit box for the above-mentioned decedent. Since r ~uzanne M Kimble Adjustment Services Sovereign Bank ESTATE OF James F. Carden SOCIAL SECURITY #: 188-"12-3291 DATE OF DEATH: September 24, 2009 Account #: 0924029994 Type: _ Savings Open date: 6/5/1998 In the name of: Jalnes F Carden or Elizabeth I Cole or John P Carden llate of Death Balance: $13,808.70 Int.(YTD) from 1 /1 /2009 to _ 6/3 0/2009 . _ $24.48 Accrued interest to date of death: $1.45 Other Info: Account #: 0925540767 Type: CD Open date: 3`22/2007 In the name of: James F Carden or Elizabeth I Cole Date of Death Balance: Account closed prior to death " Int.(YTD) from to _ Accrued interest to date of death: Other Info: Account ~lo~e~l nn n~»aine Page 1 of 1 SCHEDULE H ., . FUNERAL DCPENSES & COMMONWEALTH OF PENNSYLVAPJIA ~ /"11.~YIIN'J 1 1~~ ~~ INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF GARDEN, JAMES F FILE NUMBER 21 - 2010- 0159 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. !FUNERAL EXPENSES: 1. ~~ Sullivan Funeral Home 6,184.00 I 2. ~', Reception 500.00 B. 'ADMINISTRATIVE COSTS: 1. ', Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid 2. Attorney`s Fees Coyne & Coyne, P.C. 3. Family Exemption: (If decedent's 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 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. ' Other Administrative Costs i 1 ' Postage 2 I Inheritance Tax Filing Fee Total of Continuation Schedule(s) 2,500.00 75.50 200.00 15.00 2,438.50 TOTAL (Also enter on line 9, Recapitulation) ~ 11,913.00 t r ~ COMMONWEALTH OF PENNSYLVANIA Funeral ~ INHERITANCE TAX RETURN ~'~'~~nj~-~]yIB ~'~ continued RESIDENT DECEDENT ~ _ ESTATE OF GARDEN, JAMES F FILE NUMBER 21 -2010-0159 3 j Legal Advertisement--Patriot News 4 ', Legal Advertisement--Cumberland Law Journal 5 ', DPW CLaim (Class 3--Last Six Months of Life) 6 I Soverign Bank Fee for DOD Balance 7 Cleaning Apartment R Reserves 9 Income Tax Preparation Fees 10 Mileage for Executors @ $.50/mile 200.00 75.00 993.50 20.00 200.00 500.00 250.00 200.00 Page 2 of Schedule H ' SCHEDULEI t, - ~~ DEBTS OF DECEDENT, MORTGAGE COMMONWEALTH OF PENNSYLVANIA i LIABILITIES, & LIENS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF I~ ILE NUMBER GARDEN, JAMES F 21-2010-O1S9 Include unreimbursed medical expenses. ITEM DESCRIPTION AMOUNT NUMBER 1 Bethany Village 3,473.90 TOTAL (Also enter on Line 10, Recapitulation) ~ 3,473.90 REV-1513 EX+ (9-GO) t' f. • f l CORQMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF GARDEN, :FAMES F F=ILE NUMBER 21 - 2010 - 0159 RELATIONSHIP TO AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE ao Not Lis~Tr~~i~(~1-_ TAXABLE DISTRIBUTIONS (include outright spousal distributions) I. 1 ~I John P. Carden II Son 1/4 of Residual Estate I 2 i Elizabeth I Cole Dau hte;r g 1/4 of Residual Estate 3 ', Andrew Carden Son 1/4 of Residual Estate 4 James M. Carden Son i 1/4 of Residual Estate Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover shut i II. ',NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT 'BEING MADE ''~ B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE: 13 OF REV-1500 COVER SHEE7~ LAST WILL I OF ~ JAMES F. GARDEN I, JAMES F. GARDEN, of the Township of East Pen.nsboro, i Cumberland County, Pennsylvania, declare this to be my Last Will and revoke any Will previously made by me. Item 1: I devise and bequeath all of my estate of every nature anti wheresoever situate, together with insurance ~~ thereon, in equal shares, to my issue, per capita, and not per atirpea. I~ Item 2: I direct that all taxes that may be assessed in ~', consequence of my death, of whatever nature and by whatever I? 1, I jurisdiction imposed, shall be paid- from my residuary estate II j as a part of the expense of the administration of my estate. j Item 3: I I direct that all my just debts and expenses ~j be paid as soon as practical after my depth. I~ Item 4: I appoint my son, JOHN P. GARDEN of 403 I Limestone Road, Carlisle, Pennsylvainia, and my daughter, ELIZABETH I. COLE of Logana Run, Enola, Pennsylvania, I 'I I' Co-Executors of this my Last Will. ji ~ Item 5: I direct that my body bye buried at the National I i i Cemetery, Fort Indiantown Gap, Annville, Lebanon County, Pennsylvania. Item 6: I direct that my per:~onal representative, or their successors, shall not be requii^ed to give bond for the faithful performance of their duties in any jurisdiction. r- " IN WITNESS WHEREOF, I have hereunto set my hand this ~,/,f~l day o f~j.=~;z~~.~,~ ~• ? , 19 9 4 . f ,y ~+~ ~~... ~,~ //rl ~,.~Ct~s -' ~ G~ _.l --r h %`~ JAMES F . GARDEN The preceding instrument, consisting of this and one (1) other typewritten page, each identified by the signature of ', the Testator, TAMES F. GARDEN, on the day and date thereof signed, published and declared by JAMES F. GARDEN, the Testator therein named, as and for kris Last Will, in the presence of each other, have subscribed our names as witnesses hereto. ~~ ~ , . , , ~ ~~~ residing at~,r• ~ -~~rZ i / ~/ /~ ~)' ~ residing at ri- .~,~,F ~~~~ _ _-~~~17 „i' ~ ~ C-;~c. r ate.,-~-/~,~>/Fv ~~/ ~~ ~ , ,!~ L/ T COMMONWEALTH OF' PENNSYLVANIA ) COUNTY OF CUMBERLAND > sa: We , JAMES F . GARDEN , ~ ' ~ ~ ~8i ~ ~--- `/ /~ ~~ ~ ~~~ ~ the Testator and the witnesses and C.~%~~~/ ~ /~ ~ <_ ~ u~ r~/~ ~c-r 4~ef , I reapectivel.y, who.ae names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his Last Will and that he had signed willingly, and that he execut:ed it as his free and ` voluntary act for the purpose therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Will as witness and that to the beat of his or her i knowledge, the Testator was at the time eighteen (18) wears of age or older, of sound mind and undez• no constraint or undue i I influence. ~~ y~ J1~ S CARD Witness ~ Witnes ~ ~~ Subscribed, sworn and acknowledged before me ;~ i ~ '~ ~ ~~ b JAMES F. GARDEN, the Te~~~//tator, and subscribed and sworn/ to before me b/y / / / ~dC';7l` ' ~ ~/l ~- and ,~~~ ~ ~~ J~/~,rl~~~/,R1-a~r~._ the witnesses, this ~ day of ^}'~-c"'~'~,,.,~~e..9-- ,/1994. Notary Public ~ (SEAL) NOTARIAL SEAIn EILEEN B. COYNE, NOTARY PLipL1C MAA4PC)C:~:td TIC+P. CUf~4E~ERlANC) C0.. MY cc~Mr,41~.SI;JP! C:KPIRES JUNi: 25, 1p~"