HomeMy WebLinkAbout05-21-10 (2)J 15056051058
REV-1500 i=x (~-~) OFFICIAL USE ONLY
PA Department of Revenue County Code Year File Number
Po Box 2aoso ual Taxes INHERITANCE TAX RETURN r ~.-~
Harrisburg, PA 17128-0601 RESIDENT DECEDENT ~~' ~t~ ~~ ~ ~~
ENTER DECEDENT INFORMATION BELOW
Soaal Security Number Date of Death
098-24-0934 03/11 /2010
Decedent's Last Name
McGarvey
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name
Spouse's Social Security Number
FILL IN APPROPRIATE OVALS BELOW
~ 1. Original Retum
4. Limited Estate
6. Decedent Died Testate
(Attach Copy of Wifl)
9. Litigation Proceeds Received
Date of Birth
03/18/1926
Suffix Decedent's First Name MI
Ruth J
Suffix Spouse's First Name MI
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
2. Supplemental Retum
4a. Future Interest Compromise (date of
death after 12-12-82)
7. Decedent Maintained a Living Trust
(Attach Copy of Trust)
10. Spousal Poverty Credit (date of death
between 12-31-91 and 1-1-95)
3. Remainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
11. Election to tax under Sec. 9113(A)
(Attach Sch. O)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFDENTtAL TAX MiFORMATION SHOULD BE DRECTED T0:
Name Daytime Telephone Number
Carl S. McGarvey (717) 394-3964
Firm Name (If Applicable) N
RimG?s'rQ CAF 1NILLS U~ONLY
C_~~ ra
:Xl ~':
First line of address ~~ T ~ --G
i
°-
= r
rv
1812 Edenwald Lane '.' ~ > = - -
C
Second line of address l ~ ~ `'i ~ ^`~
^ ..:kL
~' csATi:: F3LED ~~ , .,., , ...
City or Post Office State ZIP Code -
Lancaster PA 17801
Correspondent's a-mail address: CSR1Cf~8f1/eYt'C~rT1Sn.COfTt
Under penalties of perjury, 1 declare that I have examined this return, indudirg accompanying schedules and statemeMS, and to the best of my knowledge and belief,
it is true, correct and complete. Declaration of preparer other than the personal representative is txased on aN information of which preparer has any knowledge.
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE
ADDRESS
PLEASE USE ORIGINAL FORM ONLY
Side 1
15056051058 15056051058
1'~
ADDRESS aa y, n
D IZ £~tv~ yJal~. ~rtrQ. , `,NNfUtS7G/ Pi~f ~ ~ ~ O
J
15056052059
REV-1500 EX
Decedent's Social Security Number
decedent's Name: Ruth J MCGarvey 098-24-0934
RECAPITULATION
1. Real estate (Schedule A) . ............................................ 1.
2. Stocks and Bonds (Schedule B) , ... 2. 276.84
..................................
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. 9,701.27
fi. Jointly Owned Property (Schedule F) Separate Billing Requested ..... .. 6. 20,037.94
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) Separate Billing Requested...... .. 7.
8. Total Gross Assets (total Lines 1-7) .................................. .. 8. 30,016.05
9. Funeral Expenses & Administrative Costs (Schedule H) ................ .. .. 9. 6,864.05
10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) .............. .. 10. 203.39
11. Total Deductions (total Lines 9 & 10) ................................. .. 11. 7,068.38
12. Net Vaiue of Estate (Line 8 minus Line 11) ......................... .. .. 12. 22,947.67
13. Charitable and Governmental BequestslSec 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. 22,947.67
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 .0_ 15.
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
22
947
67
3
442
15
,
.
at collateral rate X .t5 18 ,
.
19. TAX DUE ....................................................... .. 19. 3,442.15
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
15056052059 Side 2
15056052059
REV-150 EX Page 3
Decedent's Complete Address:
File Number
DECEDENT'S NAME DECEI?EfJT'S SOCIAL SECURITY NUMBER
Ruth J McGarvey
098-24-0934
___ _ _
STREET ADDRESS
Chapel Pointe at Carlisle
770 S. Hanover Street
CITY STATE ZIP
Carlisle PA 17013
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
3. InteresitPenalty rfapplicable
D. Interest
E. Penalty
(1)
total credNs (A + B + c) (2)
Total tnterest/Penalty (D + E )
4. tf Line 2 is greater than Line 1 + Line 3, enter the difference. This ~ 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. Ths 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.
(3)
(4)
(5)
(5A}
(56)
Make Check Payable fo: REGISTER OF WILLS, AGENT
3,442.15
172.11
3,270.04
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 come of the property transferred :...................... ^ 0
b. retain the right to desgnate who shah use the property transferred a its irxbme : ............................................. ^
c. retain a reversionary interest; or .......................................................................................................................... ^
d. receive the promise for life of either payrrrents, benefits a care? ...................................................................... ^
2. If death occurred after December 12,1982, did decedent transfer properly wdhin one year of death
WIthOUt feceNing adequate Conslderatl0n? .............................................................................................................. ^
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. ^ Q
4. Did decedent own an Individual Rettrement Account, annuity, or other non-probate property which
contains a beneficiary designation? ...........................................................................
............................................. ® Q
IF THE ANSWER TO ANY OF THE A80VE 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 rath imposed on the net value of tr~tsfers to or for the use of fhe surviving spouse
is three (3) percent ]72 P.S. §9116 (a) (1.1) (i)).
For dates of death on a after January 1, 1995, the tax rate imposed on the net value of transfers to a 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 disdosure of assets and
ailing a tax return are still applicable even 'rf the surviving spouse is the only 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 rte years of age a 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 decedents ~rteal beneficiaries is four and ate-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 ttte use of the decedents 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 ate parent in common with ttte decedent, whether by blood ~ adoption.
REV-1503 EX+ (6-98)
COMMN ER TANCE TAX RETURNANIA
SCHEDULE B
STOCKS & BONDS
ESTATE OF
R~rtn J_ McGarvey
-~ -~ -- ~_w....~ c
FILE NUMBER
20~o-oo2as
REV-i5Q8 EX+ (6-98) SCHEDULE E
CASH, BANK DEPOSITS, & M15C.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN PERSONAL PROPER
RESIDENT DECEDENT
ESTATE OF
Ruth J. McGarvey wn and the date the proceerts were received bN the estate.
Include the proceeds of li6gaf
All property jointly-owned vriHr right of survivorship must be disclosed on Schedule
ITEM DESCRIPTION
NUMBER
1 Cash in checking account at M&T Bank on date of death
2 Furnishings in assisted living room at Chapel Point at Carlisle
3. Clothing and personal effects
4 Refund of prepaid costs for assisted living at Chapel Pointe at Carlisle
5 Refund of unearned premium from Royal Neighbors Insurance, medicare B supplemental
FILE NUMBER
2010-00285
VALUE AT DATE
OF DEATH
4,931.38
100.00
100.00
4,37322
196.67
I 9.701.27
TOTAL (Also enter on line 5, Recapitulation) S
CERTIFICATE OF TITLE FOIR A VEHICLE
~ 341
1Q1L834270112263-Q01
!C2y91,p I 19821 DEROSE ~ 34UCISp1B903 MC
VEHICLE IDENTIFICATION NUMBER YEAR trLAKE OF VEHICLE TR1.E Nt1M8ER:
u
I
" ^r~ [{
1
,
~ 4/28l10r EXEMPT I 4
BODY TYPE {
I
I SEAT CAP I
DU'P PRIOR TITLE STATE ODOM. PROCD. DATE ODOM. MILES ODC)M.:$TATUS
112lQ7f8L 1 4/2811t] 1
I
I
I
DATE PA TITLED DATE OF ISSUE UNLADEN WEIGHT i GVWR GCWR TITLE BRANDS
ODOMETER DISCLOSURE ` EX~~f?T `~Y, FErDERAL LAW
REGISTERED OWNEA(S) ~' ,N,~'''~, j/ct,.
'mot .
CARL SAMUEL M CGARt1~E'#r' > ,,~<~'. , ',~^~r° .~r,._, ~,,
1812 EDENWALD LN
LANCASTER PA 17601
FIRST LIEN FAVOR OF:
FlRS1 LIEN RELEA.9ED DATE '
BY
AUTHORiZE6 REPRESENTATIVE
MAILING ADDRESS
CARL SAMUEL MCGARVEY
15112 EDENWALD LN
LANCASTER PA 1761
SECOND LIEN FAVOR OF:
OCOtAETEP STATUS
0 =ACTUAL MILEAGE
1 =MILEAGE EXCEEDS THE MEGHANICAi.
LIMITS
2 =NOT THE ACTUAL MILEAGE
3 =NOT THE ACRIAL MU.£AGE-ODD=IETEFt
TAMPER~IG VERIFfET1'~...
4 = E%EMPT FROM ODOMETER DI$CLGSUI{E
'. TITLE BRANDS
,~ = ANTIQUE VEHICLE
I C : CI.ABSIC VEthCI£
O = COLLECT19LE VEMIELE
r- ~ G1JT OF COUNIT4Y
~ = CHIGINALI:Y MF(ip:.FOR IVS)N.II. S.
(%$TRI®UTt()N
H = AGRICU<rTURAL VE1110LE
L = LOGGING VEHICLE
P = ISAVAS A POLICE VEHICLE
R = RECONSTRIjCTED
S =STREET RC)D
T = pECOVEftEA THEFT VEHICLE
V = VEHICLE:Ct7cerA1NS RFjSSUEO ~~rl
W =FLOOD VEHICLE
% = tBrWASA TA%I
Ii a second genhomer is lis4etl upon satisfaction of the first lien, the first
lienhofder must lorward this Tithe n the Bureau of Motor Vehicles with'.Ihe
appropriate form and fee.
SECOND LIEN R'cLEASED
DATE
BY
4lfrHORfZED REPRESENTATIVE
pennsytvania
DEPARTMENT OF TRANSPORTATION
_,_, Y ~e~°.~~__ ALLEN D_ BIEHLER _
L. cacti[y_ac-of-lira.data- r iscuc_k~_rffi~_recarda_of. rtla.PeRns Ivarria _. _ __. _ _ _ _.. -
ol Transportation reflect that the person(s) ar ~mpany named herein is the lawful owner
of fhe said Vehicle. _ Secretary fi'Fiatt4p111'[attaA
suescRleED Arro swoRN
TO BEFORE.ME:
~Q
w 71w er~r~ee randy mdas ana~l~ mr cert~xate ar nnp m u,e °erwe a«~w_
'~1 aCa,re, sWixt fv me wzaMrm~cas. ena rra+er Ie3N tlaimn set twm nere
/~yW''~
W SIGNATURE OF RPRLICANT OR AUTHORIZED SIGNER
Cf~
SIGNATURE OF CO-APPLICANT.TIT~E OF AUTHORIZED S,6NER
If a co-purchaser other than your spouse is listed antl you want the fHle to
j be listed as °Joint Tenants wth Right of Survivorshtp° (On death of one
~~ owner title gees to surviving owner) CHECK HERE ~. Otherwise, the Ntle
wit( ite issued as °Tenants in Common° (On death of one owner, interest of
deceased owner goes to his/her heirs or estate).
-"-~ 1F NO LIEN, CNECKII IS THIS AN ELT? (IF YES, FN REWIRED} YES.Q NbQ
j 1ST LIENHOl1]ER FNANCIAL INSTITUTIGN NUMBER'
~-
I 15T LIENHOLDER NAME
~-
~ STREET
('-'~~
t CITY STATE ZIP
'p... ,. r
IF NO 2ND UEiN, CHECK ~ IS THIS AN ELT? (IF YES, FIN REQUIRED} YES Q NO^
°d }°
I 2ND UENHOL.DER FINANCIAL INSTITUTION NUMBER:
I 2ND LIENHOLDER NAME
STR~
I CITY STATE 2EP
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REV-15og EX+ (oi-io)
Pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCNEp1~LE F
70INTLY-OWNED PROPERTY
ESTATE OF: FILE NUMBER:
Ruth J. McGarvey 2010-00285
If an asset became jointly owned within one year of the decedent's date of death, it must be reported on Schedule G.
SURVMNG JOINT TENANT(S) NAME(S) ADDRESS RELATIONSHIP TO DECEDENT
A• Carl S. McGarvey 1812 Edenwald Lane Nephew
Lancaster PA 17601
B.
C.
]OINTLY OWNED PROPERTY:
ITEM
NUMBER LETTER
FOR JOINr
TENANT DATE
MADE
JOINT OESCRIPT70N OF PROPBtTY -
INCLUDE NAME OF FINANCIAL INSiIRlrION AND BANK ACCOUNT NUMBS! OR SIMILAR
IDENRFYING NUMBER. ATTACH DEED FOR)D[NTLY HELD REAL ESTATE.
DATE OF DEATH
VALID OF ASSET % of
DECEDENTS
INTEREST DATE of DEATH
VALUE ~
DECEDENT'SINiERESi
1. A. 10101!99 Mobile Home located at Mahaffey Camp and Conference center owned 10,000.00 50 5,000.00
2 A 10/01/99 Certificates of deposit held by Alliance Development Fund in COS, CO 30,075.87 50 15,037.94
TOTAL (Also enter on Line 6, Recapitulation) I ~ 20,037.94
If more space is needed, use additional sheets of paper of the same size.
...'.7i. ~. .Ill ...
Pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES AND
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Ruth J. McGarvey ~O ~ ~ -. p0 Z,g C,
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1.
Evuing Brothers Funeral Home 4,615.12
2 Flowers, Ray's Florist 44.52
3 Fairview Cemetary 400.00
a Grave Marker Cuetera-Nile Memorial 700.00
5 Milage and Tolls from Carlisle PA to La Jose PA for burial 176.09
s Cost for Clergy (Rev. Frankenberry, Mrs. Nelson, Rev. McGarvey) 300.00
7. Travel Expenses related to making arrangements, funeral, meals for guests. 358.33
B. ADMINISTRATIVE COSTS:
I. Personal Representative Commissions: 0.00
Name(s) of Personal Representative(s) Call S. McGarvey
Street Address 1812 Edenwald Lane
___
_-
city Lancaster state PA zIP 17601
__
Year(s) Commission Paid:
Z• Attorney Fees: 0.00
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: 149.50
5• Accountant Fees: 0.00
6• Tax Return Preparer Fees: 19 99
~• Notary and Transfer Fees for Mobile home and Savings Bond redemption 67.50
e Cost for checks for Estate Account from M8T Bank 18.94
s Filing Fee for Inheritance Taz 15.00
TOTAL (Also enter on Line 9, Recapitulation) I $ 6,864.99
If more space is needed, use additional sheets of paper of the same size.
Pennsylvania
DEPARTMENT CIF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES 8~ LIENS
ESTATE OF FILE NUMBER
Ruth J. McGarvey 2 m /O - ODD 28'.+'
Report debts incurred by the decedent prior to death that remained unpaid at the date of death. induAfee ~~~~p~mti~~.~e,~ ,..va:.~~ e.,..e____
.~ ni~ic nyac.e io neeaea, insert aoo¢ionai sheets of the same size.
Y ~
REV-1513 EX+ (01-10)
Pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE ~
BENEFICIARIES
tJ1Alt Vt:
Ruth J. McGarvey
NUMBER NAME AND ADDRESS OF PERSON(S) RECEMNG PROPERTY
I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under
Sec. 9116 (a) (1.2).]
1• Carl S. McGarvey
RELATIONSHIP TO DECEDENT
tTb Not List Trusteefsl
Nephew
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEEP, AS APPROPRIATE.
II NON TAXABLE DISTRIBUTIONS
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
FILE NUMBER:
AMOUNT OR SHARE
OF ESTATE
100%
TOTAL OF PART II -ENTER TOTAL NON TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $
If more space is needed, use additional sheets of paper of the same size.