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Home My WebLink About08-05-10I 1505607121 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN 2 1 0 9 0 1 0 5 6 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 2 0 3 1 0 9 2 1 4 1 1 0 5 2 0 0 9 0 4 1 2 1 9 2 3 Decedent's Last Name Suffix Decedent's First Name MI B a u m B e u l a h L (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW Ste• 101 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 Return 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 to ta:K 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: Name Daytime Telephone Number S t e p h e n J H o g g 7 1 7 2 4 5 ;2 6 9 8 Firm Name (If Applicable) , _ ______ }- _ ._ ' ~~' _ ~a REGIR~ WILLS US'E'ONLY ~.' ~~, .. --~ '~* -- -, {~.': ' First line of address I ~ ~ ~ 4~~ ~ ~ C,J-1 s 1 9 S H a n o v e r S t r e e t - ~.f:,' Second line of address I -> % ~ ~3 I .. S t e 1 0 1 ~ '=~ City or Post Office State ZIP Code _____ ___ _ DATE FILED ~_ C a r l i s l e P A 170 13 Correspondent's a-mail address: Shogg12@Centurylink.net ,~~~ __ under penalties of per , I dec re that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct an pl eclaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE R6SPONSIDCE FDR_FILING RETURN ~~T~ ADDRESS 19 S• Hanover 51CiNATURE OF PREPARER OTHE ..., .,, ADDRESS 940 Forest Court THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS Carlisle N REPRESENTATIVE Carlisle PLEASE USE ORIGINAL FORM ONLY Side 1 1505607121 PA 17013 ~~~Z ~~'o PA 17010 1505607121 ~~`^- J 1505607221 REV-1500 EX Decedent's Social Security Number Decedent's Name: B e u l a h L• Baum 2 0 3 1 0 9 2 1 4 RECAPITULATION 1. Real estate (Schedule A) ............... ......................... 1. 0 . 0 0 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 8~ Miscellaneous Personal Property (Schedule E) ....... 5. 1 1 1 0 2 . 5 7 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested .... .. 6. • 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested ..... , . 7. 1 1 3 0 0 0 0 0 8. Total Grvss Assets (total Lines 1-7) .......... . . . .. . . . ..... . . . g 1 2 4 1 0 2 , 5 7 9. Funeral Expenses 8~ Administrative Costs (Schedule H) ............. ... 9. 9 9 9 1 . 1 8 10. Debts of Decedent, Mortgage Liabilities, ~ Liens (Schedule I) ......... ... 10. 6 5 9 1 . 3 2 11. Total Deductions (total Lines 9 & 10) ........................ ... 11. 1 6 5 8 2 . 5 0 12. Net Value of Estate (Line 8 minus Line 11) ...................... ... 12. 1 0 7 5 2 0 , 0 7 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. 1 0 7 5 2 0 . 0 ? 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 .04.5 15 0 • 0 0 16. Amount of Line 14 taxable at lineal rate X 4.5 1 0 7 5 2 0. 0 7 1 s. 4 8 3 8. 4 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. 4 8 3 8. 4 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1,505607221 1,505607221 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 09 01056 DECEDENT'S NAME Beulah L. Baum STREET ADDRESS 915 North Pitt Street CITY Carlisle STATE i ZIP PA ~ 17013 Tax Payments and Credits: ~. Tax Due (Page 2 Line 19) (1) 4,838.40 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 4,000.00 C. Discount Total Credits (A + B + C) (2) 4, 000.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total interestlPenalty (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) 838.40 A. Enter the interest on the tax due, (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 838.40 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 : ................................................................ i i ...... ^ ^ 0 ncome; ......................... ts b. retain the right to designate who shall use the property transferred or ...... ^ c. retain a reversionary interest; or .......................................................................................... ...... ^ 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? ................................................................................. " " ...... ~ ^ ^ or payable upon death bank account or security at his or her death? ... in trust for 3, Did decedent own an ...... 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ............................................................................................ ...... ^ 0 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)J. 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, excerpt 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)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-1508 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Beulah L. Baum FILE NUMBER 21 09 01056 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. M&T Checking Account No. 9838898626 9,397.14 2. Interest -November 27, 2009 0.37 3. Interest -December 30, 2009 0.32 4. Interest - Janaury 29, 2010 0.20 5. Interest -February 26, 2010 0.04 6. Interest -April 30, 2010 0.01 7. ING Financial Annuity Life Insurance Company Refund 1,578.69 8. West Shore A.L.S. Refund 80.75 9. Prudential Refund 23.80 10. Prudential Refund 21.25 TOTAL (Also enter on line 5, Recapitulation} I $ 11,102.57 (If more space is needed, insert additional sheets of the same size) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY REV-1510 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Beulah L. Baum 21 09 01056 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1. 915 North Pitt Street, Carlisle, PA 17013 passing under 116,000.00 100. 3,000.00 113,000.00 Deed from parent to child dated October 14, 2009 and recorded in the Cumberland County Recorder of Deeds TOTAL (Also enter on line 7 Recapitulation) I $ 113, 000.00 (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (10-06) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Beulah ~_ Baum _ 21 09 01056 Debts of decedent must be reported on Schedule 1. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. B 2 3 4. 5. 6. 7. 8 9 City Carlisle State FA Zip 17013 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Arla Basile Street Address 940 Forest COUrt Year(s) Commission Paid: Attorney Fees Stephen J. Hogg, Esquire Family Exemption: {If decedents address is not the same as claimant's, attach explanation) Claimant Street Address 6,205.13 3,000.00 City State Zip Relationship of Claimant to Decedent Probate Fees 256.00 Accountant's Fees Tax Return Preparer's Fees Advertising: Cumberland Law Journal 75.00 Sentinel 225.05 Accounting (Est.) 200.00 Tax Return and Inventory Filing Fee 30.00 TOTAL (Also enter on line 9, Recapitulation) I $ g,gg1.18 (If more space is needed, insert additional sheets of the same size) REV-1512 EX + (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Beulah L. Baum 21 09 01056 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1, Hoffman Roth 28.92 2. IThornwald Home 3. I West Shore EMS 4. S.W. Barrett Real Estate & Appraisal Services -appraisal of real estate located at 915 N. Pitt Street, Carlisle, PA 17013 5. ~Millenium Pharmacy TOTAL (Also enter on line 10, Recapitulation} N $ (If more space is needed, insert additional sheets of the same size) 6,014.61 127.27 350.00 70.52 6.591.32 REV-1513 EX + (g-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Rci ~I~h I Ft~i.m 21 09 01056 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. Arla Basile Lineal 940 Forest Court Carlisle, PA 17013 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET jj. NON-TAXABLE DISTRIBUTIONS: 1. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART it -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET (If more space is needed, insert additional sheets of the same size) oe-i4-ib'~3-o91 ~`7 ~` ~ Ifl~l~l~fl9l9~lltl~ ~~j t~ ~ eel, tVlADE T HE day of a ~n the year of our Lord two thousand nine BFTWEFIV Beulah B. Baum, widow, of Cumberland County, Pennsylvania, Grantor, And Arla D. Basile, daugther, of Cumberland County, Pennsylvania, Grantee, WITIVESSETH, that in consideration of One ($1.00}-------------____________.______ -------------------------------------------------------------------------------------------------Dollar, in hand paid, the reeeipf whereof is hereby acknowledged, fhe said grantor does hereby grant and convey to fhe said grantee, ALL THAT CERTAIN lot of ground situate in the Borough of Carlislf:, County of Cumberland and State of Pennsylvania, bounded and described as follows: On the North and East by sixteen foot alleys; on the South by lot of Oliver Arbegast; and on the West by North Pitt Street, being fifty (50}feet in front on said North Pitt Street and extending at an even width one hundred thirty (130} feet in depth to the said agey on the East. It being composed of part of lot No. 2 and the whole of lot No. 1 of tree plan of lots known as "Home Acres", which Plan is recorded in the Recorder's Office of Cumberland County in Plan Book 1, page. 93. 08/04/2010 10:17:21 AM CUMBERLAND COUNTY lnst_# 200935161 -Page 1 of 4 BEING the same property which was conveyed to John Herbert E. Baum and Beulah B. Baum, his wife, by deed of Norman Arbegast and Florence Arbegast, his wife, dated August 4, 1947 and recorded in the office of the Recorder of Deeds for Cumberland County, in Deed Book "O", Volume 13, Page S'yD SAlD John Herbert E. Baum died February 4, 2005 vesting title to Beulah B. Baum, grantor herein. This is a transfer from parent to child, therefore, no realty transfer tax is due. 08/04/2010 10:17:21 AM CUMBERLAND COUNTY Inst.# 200935161 -Page 2 of A1VD the said grantor hereby convenants and agrees fhaf she will warrant specially the property hereby conveyed. 1N WITNESS WI-IFREOF, said grantor has hereunto set her hand and seal the day and year frrsf above written. ~igneb, ~eateb anb ~3e[ibereb 3f tt t~je ~regetue of State of Pennsylvania l~ ~ ~- Beulah B. Baum SEAL SEAL. SEAL. ss. County of Cumberland l On this, the / day of ~ , 2009, before me, a Nofary Public in and for fhe above-named Commonwea!#h and County, the undersigned officer, personally appeared Beulah B. Baum known to me (or satisfactorily proven) fo be fhe person whose name is subscribed fo fhe within instrument, and acknowledged that she executed fhe same for the purposes therein contained. ~~;: :~~ ~ _, _ . -~~~~;u`~_ ~ FBI-yjhereunto set my ha and official seal. ~ ~ ~~~ ~P~ ~Zitl'~~l&Y1~Yj~ ~i'b. ~'~i _SEAL - , : , .: , . ~- Cam ~"pt~p tcr,P~ ~, aril } .,,_ . _ ~ .: ~- - A =~ - ~ ~ ~ 1 do hereby certify that the precise residence and complete post office address of fhe within named grantee is 940 Forest Court, Carlisle, Pennsylvania 770?3. Affomey for 08/04/2010 10:17:21 AM CUMBERLAND COUNTY Inst_# 200935161 -Page 3 of 4