HomeMy WebLinkAbout08-23-10 1505610101
REV-1500 ~~01-1°' ~
PA Department of Revenue
OFFICIAL USE ONLY
pennsylvaMa
Bureau of Individual Taxes °°....,E^'°',..E~~ Coun Code Year File Number
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INHERITANCE TAX RETURN
PO BOX 280601 n //-~
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Harrisburg, PA i7iz8-o6oi J I
RESIDENT DECEDENT ~
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ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
175-30-7557 ' 11 /16/2009 11 /24/1938
Decedent's Last Name _. __ _
Suffix Decedent's First Name MI
Depew Sudrey A
_. _ __
_ _
(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
m 1. Original Retum O 2. Supplemental Retum O 3. Remainder Retum (date of death
prior to 12-13-82)
O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Retum Required
death after 12-12-82}
~ 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
O 9. Litigation Proceeds Received O 10. Spousal Poverty Credk (date of death O 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 CONFIDENTUIL TAX INFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number
Joseph J. Baldassari
_._ _ (610) 666-7500
...................................... .
_ __
First line of address
1043 S. Park Ave.
Second line of address
City or Post Office State ZIP Code
REGISTER OF WILLS USE ~Y
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Correspondent's a-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 belief,
R is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNA'Yl1RE OFPERSON RESPONSIBLE FOIZFILING RETURN. - .neTG,
ADDRE
Zl ~i r1r ljfl/sL d~ t~~~ .r- / ~ yr j'
SI ATUR F PARER OTHER TH N REPRESENTATIVE DATE
P/~y ~v
ADD SS
PLEASE USE RIGINAL FORM ONLY
Slde 1
1505610101 1505610101 J
/'~, ,
J
REV-1500 EX
1505610105
Decedent's Social Security Number
......................... .
Decedent's Name: Audrey A. Depew 175-30-7557
RECAPITULATION
1. Real Estate (Schedule A) ............................................. 1.
2.
Stocks and Bonds (Schedule B) ..................................
..... 2.: ..
796.89
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3.
4. Mortgages and Notes Receivable (Schedule Dj ...................... ..... 4.
~. _...
5.
Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E).. e.....
..... 5. ___
1,423.52
6.
Jointly Owned Property (Schedule F) O Separate Billing Requested ..
..... 6. _......
7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property
__
-
(Schedule G) O Separate Billing Requested... ..... 7. 81,240.71
8. Total Gross Assets (total Lines 1 through 7) ........................ ..... 8. 83,461.12
9. Funeral Expenses and Administrative Costs (Schedule H) .............. ..... 9. i
_~... ....__.... 12,892.67
_.r~
10.
Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) .........
..... 10. .. ,.
11.
Total Deductions (total lines 9 and 10) ............................ _.. ..
..... 11. ,._....r.. , ,,.
.....
12,892.67
12.
Net Value of Estate (Line 8 minus Line 11) .........................
.... 12 __
70
568
45
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. ; ..
70,568 45
TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116 _ _. .
_ __ _
_ __
(ax1.2) X .0_ 15.
16. Amount of Line 14 taxable °"WW" .- -_..,,,_....~_ _",_._. .._.~.,~~ .,.._. ~;
at lineal rate X .0 45 70,568.45 ' 16. 3,175.59
17. Amount of Line 14 taxable ~ °.___. , _,,..~.._ ~,._...~_.. ~ ,.,__~ .,_. ,... ,....~ ~____ :
at sibling rate X .12 17
18. .__....._ _.,...."., .~_.__~".. ~....._~..,,_
Amount of Line 14 taxable v
°-~-° °°--•~- -
-
at collateral rate X .15 18.
19.
TAX DUE .....................................................
....19.' _:
3,175.59'.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
O
Side 2
1505610105 1505610105 J
REV-1500 EX Page 3 Flle Number
Decedent's Complete Address:
', DECEDENTS NAME
Audrey A. Depew
_ __
__
STREET ADDRESS __ _ _ _ _ _ _ _ _ _
32 W. Main St.
.._......._..._..._._....
-__ _ _.
_ _ _.. _.
_ ___
..................
cm~
Walnut Bottom
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/Payments
A. Prior Payments ___
B. Discount
_ _ STATEPA _ _ ZIP
17266
3. Interest
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.
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
Total Credits (A + B) (2)
(3)
(4)
(5)
3,175.59
0.00
0.00
3,175.59
,.,~~ Make check payable to: REGISTER OF WILLS,~cA~~~GENT.
? ° 1^x~ r~" .-... .3: ... ,, .., ~~ 7Fr ~ ~~~° ~"St '~.~'~':':~ ~?s'. r:~i 'E`.! G ! ~ ri,, .'fj '~ ~ si .'.I..K,.
f'..
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 .......................................................................................................................... ^ 0
d. receive the promise for life of either payments, benefits or care? ...................................................................... ^
2. If death occurred after Dec. 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? .............. ^ x^
4. Did decedent own an individual retirement account, annuity or other non-probate property, which
contains a benefiaary designation? ........................................................................................................................ ~ ^
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 Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is
3 percent [72 P.S. §9116 (a) (1.1) (i)J.
For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent
[72 P.S. §9116 (a) (1.1) (ii)J. 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 benefiaary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child 21 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 0 percent [72 P.S. §9116(a)(1.2)J.
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal benefiaaries is 4.5 percent, except as noted in
72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)J.
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116(a)(1.3jJ. 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-1503 EX+ (6-98)
SCI~IEDI~ILE B
COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Audrey A. Depew
FILE NUMBER
21-10-0060
All pfOp@(tY IOIBZIV-OW09d With daht of RunllVnrc6in .w~~e~ ti. at...i..e~~ -_ Q-L-J..~_
~n ui~~o apaco is niroutsa~ mseR aaamonai snee[s of 01e same size)
REV-1508 EX+ (g-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCNEDt~LE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
Audrey A. Depew21
FILE NUMBER
21-10-0060
InGude the proceeds of Iftigation and the date the proceeds were received by the estate.
All property Jointly-Owned with rlaht et survlvnrsh~n ~.~~e~ tie ai...i,....w „~ e-~_~..~_
~~~ nwre space is neeaea, insert aaanlonal sheets of the same size)
REV-1510 EX+ (OS-09)
'~' pennsytvania SCHEDULE G
~ DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND
INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
eaiwie ~r FILE NUMBER
Audrey A. Depew 21-10-0060
This schedule must be completed and filed if the answer ro aov of ~~~p~r~„~~ , rtim~~„ti ~ ,,....,,.., .~.___ _~ .~_ ~........_ .
.~ ~~~~~ ~ ~Na~c ~~ nceaea, use aaDiaonai sneers or paper of the same size.
REV-1511 EX+ (10-09)
Pennsylvania
DEPARTMENT OF REVENUE
INHERrrANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Audrey A. Depew
ITEM
NUMBER
Decedent's debts must be reported on Schedule I.
FILE NUMBER
21-10-0060
A. FUNERAL EXPENSES: Ni~wni
1' Hoffman and Roth Funeral Director
1,690.00
Cremation Ums
84.76
Funeral Cards
24.12
Postage
28.50
Funeral Luncheon
1, 860.65
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s) of Personal Representative(s)
.._.........._......
__ ._ ._
_.
__ _
_. _.
Street Address
.. ...........
..._ ............................
__.. __
........ __ .
...
_____ __
.
..........._......... _.
..._ ._............
City __________ ______ ___ State 2IP
----__
Year(s) Commission Paid:
z• Attorney Fees: 4,000.00
3• Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) 3, 500.00 -
Claimant Donna Brobst
........_......_
..._ .............__... .
.. __... ................. ._. _....__.....
__
Street Address 32 W. Main St.
.__
.........._._ ................
..... _... _..._...._. _ .......................
City Walnut Bottom _ ___ state Pa ZIp 17266
----
Relationship of Claimant to Decedent daughter
..._.......__...._..._.___.. .
__ _ _
4• Probate Fees:
288.50
5• Accountant Fees:
6• Tax Return Preparer Fees:
~• Publication of Grant of Letters
141.34
B Discover Cana
3.01
s Lower Bucks Hospital
680.00
~o Aria Health
575.00
~~ Verizon
16.79
12
If more space is needed, use additional sheets of paper of the same size.
SCHEDULE H
FUNERAL EXPENSES AND
ADMINISTRATIVE COSTS
TOTAL (Also enter on Line 9, Recapitulation) I ~ f a . $ 9,t, b .7
REV-1513 EX+ (01-10)
'~ i~ Pennsylvania SCHEDULE ~
~- DEPARTMENT Of REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
w~wre vr: FILE NUMBER:
Audrey A. Depew 21-10-0060
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 [Indude outright spousal distributions and transfers under
Sec. 9116 (a) (1.2).]
1• Donna Brobst, 32 W. Main St., Walnut Bottom, Pa. 17266 daughter one-third
_.
2 Calvin Depew, 2 Hyaanth Rd., Levittown, Pa. 19056 son one-third
3 Deana Brown, 1126 Second Ave., Croydon, Pa. 19021 daughter one-third
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE.
II NON-TAXABLE DISTRIBUTIONS
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
_ __ _
L
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBl1TI0NS ON LINE 13 OF REV-1500 COVER SHEET. ~
If more space is needed, use additional sheets of paper of the same size.
`ii~~
~D
P I, AUDREY A. DEPEW, of Levittown, Bucks County, Pennsylvania,
declare this to be my Last Will and revoke any Will previously made
by me.
ITEM I: I direct that all my just debts and funeral expenses
shall be paid from my residuary estate, as soon as practicable
after my decease as a part of the expense of the administration of
my estate.
ITEM II: I direct that all taxes that may be assessed in
consequence of my death, of whatever nature and by whatever
jurisdiction imposed, shall be paid from my residuary estate as a
part of the expense of the administration of my estate.
ITEM III: I give my cherry wood bedroom set to my son, CALVIN
DEPEW, JR.
ITEM IV: I give my grandmother's clock to my daughter DEANA
MAE DEPEW.
1
ITEM V: All the rest, residue and remainder of my estate I
give to my children, DONNA MARIE HOLLIS, CALVIN DEPEW, JR. and
` DEANA MAE DEPEW in equal shares, per stirpes.
1~
ITEM VI: With the exception of the gifts made in Items III
and IV above, any principal or income to which a minor (anyone
under 20 years of age) becomes entitled absolutely under the
foregoing provisions may nevertheless be retained by my Trustee
during the minority of the beneficiary and the income may be
accumulated and invested in accordance with the discretionary
powers given my Trustee. My Trustee may apply such parts or all or
none of the income and principal as my Trustee may determine in the
sole discretion of my Trustee for the education, support and
welfare of the minor, by payment of bills therefor or by direct
payment to the minor or by payment to any person selected by my
Trustee to disburse such funds, whose receipt shall be a complete
discharge of my Trustee therefor. In exercising the discretionary
power to use income or principal for the minor, my Trustee may but
need not necessarily consider the resources, and sources of funds
available to such beneficiary. If my Trustee determines that it,is
impracticable to administer a minor's share hereunder, my Trustee
may in discharge of all duty hereunder, deposit it in an interest
bearing account in the minor's name with or without restrictions on
withdrawal prior to majority. All funds not paid or applied in
accordance with the foregoing provisions shall be paid to the minor
2
....
at majority or to the minor's personal representative in the event
of the minor's death prior to majority.
ITLM VIZ: I appoint my sister, LINDA BALDASSARI, Executrix of
this my Last Will and Testament and trustee of any trust created
hereunder.
In the event my sister, LINDA BALDASS
ARI, shall predecease me
or for any reason be unable to serve or complete her duties as
Executrix or Trustee hereunder, I then appoint my daughter, DONNA
MARIE HOLLIS, as substitute Executrix and Trustee in her place and
stead.
ITEM VIII: My personal representatives and/or trustees shall
have the following powers in addition to those vested in them by
law and by other provisions of my Will, applicable to all my
property, whether principal or income, and effective until actual
distribution of all property.
A. To retain any or all of the assets of my estate, real
or personal, without regard to any principle of diversification,
risk or productivity.
B. To invest in all forms of property, including stocks,
common trust funds and mortgage investment funds, without
restriction to investments authorized for Pennsylvania fiduciaries,
as they deem proper, without regard to any principle of
diversification, risk or productivity.
C. To sell at public or private sale, to exchange or to
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lease, for any period of time, any real or personal property and to
give options for sales, exchanges or leases for such prices and
upon such terms or conditions as they deem proper.
D. To allocate receipts and expenses to principal or
income or partly to each as my personal representative or corporate
trustee from time to time thinks proper.
ITEM I8: I direct that my personal representatives and/or
trustees shall not be required to give bond for the faithful
performance of their duties in any jurisdiction.
IN 11ITNSBB WHEREOF, I have hereunto set my hand this „~~
day of , 1996.
(Seal)
AUDREY A. D EW
SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named
Testatrix, AUDREY A. DEPEW, as and for her Will, in the presence of
us, who at her request, in her presence and in the presence of each
other, have hereunto subscribed our names as witnesses in the
attestation thereof.
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Wit ess Ad ress
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Witne Address
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