HomeMy WebLinkAbout05-10-10 (2)-~ REV-1500 1505607120
EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue County Code Year File Number
Bureau of Individual Taxes INHERITANCE TAX RETURN
PO 60X.280601 21 0 8 1 0 9 2
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
192302166 10162008
Decedent's Last Name
JOHNSON
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name
LEMMING
Spouse's Social Security Number
FILL IN APPROPRIATE OVALS BELOW
® 1. Original Return
^ 4. Limited Estate
^ g, Decedent Died Testate
(Attach Copy of Will)
Date of Birth
03221941
Suffix Decedent's First Name
BOYD
Suffix Spouse's First Name
NANCY
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
^ 2. Supplemental Return
^ 4a. Future Interest Compromise
(date of death after 12-12-82)
^ ~, Decedent Maintained a Living Trust
(Attach Copy of Trust)
^ 3, Remainder Return (date of death
prior to 12-13-82)
^ 5. Federal Estate Tax Return Required
MI
J
MI
L
8. Total Number of Safe Deposit Boxes
^ 9. Litigation Proceeds Received ^ 10. Spousal Poverty Credit (date of death 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 CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
ame Daytime Telephone Number
HAMILTON C DAVIS 7175325713
Firm Name (If Applicable)
ZULLINGER DAVIS, PC
First line of address
20 EAST BURD STREET, SUITE 6
Second line of address
City or Post Office
SHIPPENSBURG
State ZIP Code
PA 17257
REGISTER OE W~LLS USE~IVLY _
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Correspondent's a-mail address: H C D@ h a m i l t o n d a v i s l a w. c o m
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.
S~~PERSON RESPO Sli At BLS-PgR`,~':TURN DATE
lJ~.,~1i/ /~--~/ ` ,, _ _ ~„ NANCY L. LEMMING ~ ~ ~•l 1171
27 SPRING DRIVE, SHIPPENSBURG, PA 17257
SIGNATURE OF P ARER OTHER THAN REPRESENTATIVE
A ~
Hamilton C Davis
DATE ~°
' Z cr ~ 2T~ rrs
ADDRE,45 v-
20 East Burd Street, Suite 6, Shippensburg, PA 17257
Side 1
1505607120 1505607120 ~.
~.,
J
1505607220
REV-1500 EX
Decedent's Social Security Number
Decedents Name: JOHNSON , B O Y D J 19 2 3 0 216 6
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.
5• Cash, Bank De osits & Miscellaneous Personal Pro a
p p rtY (Schedule E) ................ 5. 2 5 1 3 7 8. 7 9
r
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ............. 6. 4 4 , 4 8 4 9 5
7. Inter-Vivps Transfers & Miscellaneous Non-Probate Property
(Schedule G) ^ Separate Billing Requested ............. 7, 0 . 0 0
8. Total Gross Assets (total Lines 1-7) ....................................................................... 8. 2 9 5, 8 6 3. 7 4
9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... 9. 17 , 5 2 6 . 4 0
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10.
11. Total Deductions (total Lines 9 & 10) ...................................................................... 11. 1 7 , 5 2 6 . 4 0
12. Net Value of Estate (Line 8 minus Line 11) ............................................................. 12. 2 7 8 , 3 3 7 3 4
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. 2 7 8 , 3 3 7 . 3 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 .00 161 , 411.14 15. 0 . 0 0
16. Amount of Line 14 taxable
at lineal rate X .045 116 , 9 2 6. 2 0 1 s. 5, 2 61.6 8
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.
5,261.68
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^
Side 2
L 1505607220 150560722U
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21 - 08 - 1092
' A
JOHNSON, BOYD J
STREET ADDRESS
27 SPRING DRIVE
CITY
SHIPPENSBURG STATE
PA ZIP
17257
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19) (1) 5, 2 61 .6 8
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
3. Total Credits (A + B + C)
Interest/Penalty if applicable (2) 0.00
p, 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. (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) 5, 2 61 .6 8
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) IJ ~ 2 s ~ . s 8
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 :..................................................................................
b. retain the right to designate who shall use the property transferred or its income :.................................... ^ 0
c. retain a reversionary interest; or .................................................................................................................. ^ ^x
d. receive the promise for life of either payments, benefits or care? .............................................................. ^ 0
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration? ....................................................................................................................... ^ 0
3. Did decedent own an "in trust fog" or payable upon death bank account or security at his or her death?......... ^ ^x
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ...................................................................................................................... ^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.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF JOHNSON, BOYD J
FILE NUMBER
21 - 08 - 1092
Include the proceeds ofi litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivorship must be disclosed on schedule F.
ITEM __
NUMBER DESCRIPTION VALUE AT DATE OF
DEATH
1 FIRST NATIONAL BANK OF CHESTER COUNTY MONEY MARKET ACCOUNT NO. 111074 213,359.84
2 ACCRUED INTEREST ON 1
18.95
3 1992 REDMAN DOUBLEWIDE MOBILE HOME
38, 000.00
TOTAL (Also enter on Line 5, Recapitulation) 251 378.79
i
SCHEDULE F
COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY
INHERITANCE 7AX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
JOHNSON, BOYD J 21 - 08 - 1092
If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G.
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
NANCY L. LEMMING 27 SPRING DRIVE Wife
A SHIPPENSBURG, PA 17257
JOINTLY OWNED PROPERTY:
ITEM
NUMBER LETTER
~
;FOR JOINT
TENANT DATE ~FfSCRIPT.lO~ C~F PRO~ERTkY
;Include name o Inancial ms i u ion an ban account number
MADE or similar identifying number. Attach deed for jointly-held real
JOINT 'estate. ' % OF
DATE OF DEATH ~
~ VALUE OF ASSET ` DECD'S
I ;INTEREST DATE OF DEATH
vALUE OF
DECEDENT'S INTEREST
1 A ;FIRST NATIONAL BANK OF CHESTER ~ 80,242.08: 50% 40,121.04
COUNTY MONEY MARKET ACCOUNT NO.
113905
2
A
ACCRUED INTEREST ON 1 I
I 7.14
50%
3.57
3 A ;FIRST NATIONAL BANK OF CHESTER ~ 8,720.32 ; 50% 4,360.16
'COUNTY CHECKING ACCOUNT NO. 114421
4 A 'ACCRUED INTEREST ON 3
i
i
I
i
I ~ 0.36 50% 0.18
TOTAL (Also enter on line 6, Recapitulation) 44,484.95
SCHEDULE H
i
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN SM/~I~~C'r~/~T11 /C ^f'~'i~
RESIDENT DECEDENT rY.r~~~ N ~ ~ V'1 ~ ~YG ~V~7 1 ~7
'FILE NUMBER
ESTATE OF JOHNSON, BOYD J 21 - 08 - 1092
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT
A. 1 HOFFMAN-ROTH FUNERAL HOME
6, 998.90
B.
1
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address
2
3
City State Zip
Year(s) Commission paid
Attorney's Fees HAMILTON C. DAVIS, ESQUIRE
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
4.
5.
6.
7
1
Street Address
City State Zip
Relationship of Claimant to Decedent
Probate Fees CUMBERLAND COUNTY REGISTER OF WILLS
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
CUMBERLAND COUNTY LEGAL JOURNAL -LEGAL ADVERTISING
10,250.00
101.00
75.00
TOTAL (Also enter on line 9, Recapitulation) 17,526.40
Schedule H
,.
COMMONWEALTH OF PENNSYLVANIA Funeral
INHERITANCE TAX RETURN A~ninislrativle Costs continued
RESIDENT DECEDENT
!FILE NUMBER
ESTATE OF JOHNSON, BOYD J 21 - 08 - 1092
2 THE NEWS CHRONICLE -LEGAL ADVERTISING 101.50
Page 2 of Schedule H
REV-1513 EX+ (9-00)
i i
- SCHEDULE J ,
COM MO ERITANCE TAX RETURNANIA BENEFICIARIES ~
RESIDENT DECEDENT
ESTATE OF JOHNSON, BOYD J FILE NUMBER
21 - 08 - 1092
NUMBER
NAME AND ADDRESS OF PERSON(S) RELATIONSHIP TO ~ SHARE OF ESTATE
DECEDENT ~ (Words) AMOUNT OF ESTATE
($$$)
RECEIVING PROPERTY Do Not Llst Trustee(s)
I~ TAXABLE DISTRIBUTIONS [include outright spousal
distributions, and transfers
under Sec. 9116 (a) (1.2))
1 NANCY L. LEMMING Wife '~~ 1/2 RESIDUE AND 161,411.14
27 SPRING DRIVE ~ JOINT
SHIPPENSBURG, PA 17257
2 JEREMY BYERS Son ~ 1/8 RESIDUE 29,231.55
BC03-21 I N F
APO, AE 09336
3 BOYD JOHNSON JR., III Son 11/8 RESIDUE 29,231.55
111 SANDBANK ROAD
SHIPPENSBURG, PA 17257
Enter dollar amounts for distributions shown above on lines 1 5 through 18, as appropriate, on Rev 1500 cover sheet
II NON-TAXABLE DISTRIBUTIONS:
I A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS
NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00
REV-1613 EX+ (9-00)
I
i ~ SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES continued
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF JOHNSON, BOYD J ~ FILE NUMBER
21 - 08 - 1092
RELATIONSHIP TO i SHARE OF ESTATE !AMOUNT OF ESTATE
NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$)
RECEIVING PROPERTY Do Not List Trustee(s)
I~ TAXABLE DISTRIBUTIONS [include outright spousal
distributions, and transfers
under Sec. 9116 (a) (1.2)]
4 BRADLEY J. JOHNSON Son 1/8 RESIDUE 29,231.55
529 BURGNERS ROAD
CARLISLE, PA 17013
5 JASON B. TURNER Son 1/8 RESIDUE 29,231.55
228 N. COLLEGE STREET j
CARLISLE, PA 17013
Page 2 of Schedule J
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March 2, 2010
Hamilton C Davis, Esquire
2ullinger-Davis, PC
PO Box 40
Shippensburg, PA 17257
RE: Estate of Boyd J Johnson
SSN: 192-30-2166
Date of Death: l0/lfi/2008
Dear Sir/Madam:
9 IV. ~tlgh Street
P.O. Box 523
West Chester, P/1 19381
:= 484.881.4040
=~.~ 1 nbank.cam
Per your request, I submit information concerning the accounts of the above-referenced
decedent held at the bank at the time of his death.
Account # Title Balance @ Accrue Total Balance
DOD d @ Date of
Interest Death
@ DOD
Money Market Boyd J Johnson $213,359.84 $18.95 $213,378.79
#111074
Date opened
3/3/2005
Money Market Boyd J Johnson $80,242.08 $7.14 $80,249.22
#113905 ITF 1~Iancy J
Date opened Lemming
5/9/2008
Checking Boyd J Johnson. $8,720.32 $0.36 $8,720.68
#114421 Nancy J
Date opened Lemming
4/4/2007
A Subsidiary of
Firsl Chester County Carporalion