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Home My WebLink About10-07-10- _ - - __. _ r_I_ 1505610143 REV~1 ~oO EX (01-10) OFFICIAL USE ONLX PA Department of Revenue Pennsylvania county cods veer Fils Numbsr Buroau of Individual Taxes °PM""'s1R°'~"~'"'~ PO 80X.280601 INHERIT NCE TAX RETURN 21 10 00168 Harrisburg PA 17128-0601 REBID NT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 206 32 1184 O1 11 2010 05 02 1944 Decedent's Last Name Suffix) Decedent's First Name MI HOWELL JR:I LESTER E (If Applicable) Enter Surviving Spouse's Informstion Bslow Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW THIS RETURN MUST BE FILED IN DUPLICAtE WITH THE REGISTER OF WILLS a 1. Original Retum ^ U m 2. Supplemental Ret ^ 4. Limited Estate ^ P ru ~+ 48. ~~ oiade~ath~iner~72-121-~82) ^ 8' (A C~ of wlplj t~ ^ 7' ~A°~~, in~l'~~ Living Trust ^ 9. Litigation Proceeds Received ^ 10. su$°"hve°s°r~,i$~ra°rn~~d~~s~rdenh ^ 3. Remainder fRatym!(date of death prior to 12-13-8a) ' 5. Federal Estate fiapc Retum Required 8. Total NumtSer oM'~afe Deposit Boxes ^ t t ,Election to tax 4nc~er Sec. 9113(A) (Attach Sch. O), ' TI0~1 IgHOULD BE DIRECTED TO: CORRESPONDENT -THIS 8ECTION MU8T BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTUIL TAX INFORMAI Name Daytime Telsp~orhe Number EDMUND G MYERS (717) 7~]l 4540 First line of addross 301 MARKET STREET Second line of address PO BOX 109 City or Post Office State ZIP Coda LEMOYNE PA Corresponderrt's small address: egm~asW.com REGISTER QF ~S USE O>~:Y ~p O ,"~ Z ~ ~-1 ~'cJ7~ J C7 i~ 't7 ~. O -T7 ~ K ~ D TE' PV EU v ~~ `' t ~_i }, ~ 7 ~..._~ .~ ~ ~ ~~ ~.3 C_:7 C " ~~ ~ :..1 ;. __ C;~ __> Under of perjury, I declere that, l have examined this return, including ac~rompanying schedules and atatemenb, and to the lea oti my kno~Medae and belief, it is true, and complete. Declaratron of proparer other than the personnel representative is based on all iniormatlon of which pa has any kn edge. SIG OF RSON,R~jS~PON FO FILING RETURN D/A~TE _ g. ~GY 1 ~ ,- Nicole M Garr ~(J ~i~ /~~ .. 19 RY~tter Road Hallfs>It PA 17032 SIG RE OF PREPARER OTHER THAN REPRESENTATIVE ', DATE ~(ij ~_ EDMUND G. MYERS ', ref t: /~~ ADDRESS - 301 MARKET STREET, Lemoyne, PA '~ Side 1 15D5610143 150561C11I413 J ~P 1505610243 REV-1500 EX Decedent's Spcial Security Number oecad~,r,Ne~: HOWELL, Lester E. Jr. 206 3~ '1184 RECAPITULATION 1. Real Estate (Schedule A) ....................................................................................... 1. 2. Stocks and Bonds (Schedule B) ............................................................................. 2. 3. Closely Held Corporation, Partnership orSole-Proprietorship (Schedule C)......... 3. 4. Mortgages & Notes Receivable (Schedule D) ........................................................ 4. 24,272.00 5. Cash, Bank Deposits 8 Miscellaneous Personal Property (Schedule E) ............... 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6. 7. Inter-Vrvos Transfers 8 Miscellaneous inn; Probate Property arate Billing Requested Se 7 ............ p (Schedule G) u . 2 4, 2 7 2. 0 0 8. Total (cross Assets (total Lines 1-7) ..................................................................... 8. 6,185.83 9. Funeral Expenses 8 Administrative Costs (Schedule H) ....................................... 9. !2 3 , 63 6.2 6 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) .............................. 10. 29,822.09 11. Total Deductions (total Lines 9 & 10) ................................................................... 11. - 5 , $ 5 0 . 0 9 12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12. 13. Charitable and Governmental Bequests/Sac 9113 Trusts for which an election to tax has not been made (Schedule J) ............................................... 13. '-5 , 550.0 9 14. ........................ Net Value Subject to Tax (Line 12 minus Line 13) ....................... 14. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 15 0.00 (a)(1.2) X .00 16. Amount of Line 14 taxable Q , Q Q 16. 0 . 0 0 at lineal rate X .045 17. Amount of Line 14 taxable 0 , 00 17. 0.00 at sibling rate X .12 18. Amount of Line 14 taxable 0 0 0 18. 0 . 0 0 . at collateral rate X .15 19. ........................................ Tax Due .......................................................................... 19. 0 . 0 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 1505610243 15056117243 REV-1500 EX Page 3 flawaeianl~: ~_mm~in+R AddrAlRS_ File Number 21-10-00166 DECEDENTS NAME HOWELL, Lester E. Jr. STREET ADDRESS 13 Cottage Court CITY Mechanicsburg STATE PA 21P 17050 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. CreditslPayments A. Prior Payments B. Discount 0.00 (h) Total CredRs (A + B) (~) 3. Interest q, If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Pape 2 Line 20 to roqusst a rofund 5, If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. Make Check Pavable to: REGISTER OF (3) (~) (5) 0.00 0.00 0.0~ PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPRIDP-aIATE BLOCKS 1. Did decedent make a transfer and: Yss 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 roveraionary interost; or ............................................................................................................... x d. receive the promise for life of either payments, benefds or care? ............................................................ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death withput receiving adequate consideration? ................................................................................................................:... ^ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death4....... ^ ^x 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation9 .................................................................................................................. ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE t3 AND FILE'',IT ~-$ PART OF THE RETURN. For dates of death on or after Juty 1, 1994 and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to br fbrthe use of the surviving spouse is 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 su ivYng spouse is 0 percent p2 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, end the statutory rec~uir~rrtenta 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 21 years of age or younger at death to or for th~ use of a natural parent, an adoptive parent, or a stepparent of the child is 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 4.5 percen(, e~Caspt 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 12 percent [72 P.S. §911 ~ a) (1.3) . A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whmther ~y bloo~ or adoption. Rw-760a t"sX~ (6-96) scN~ou~E ~ CASH, BANK DEPOSITS, ~ MISC. PERSONAL PROPERTY COMMbNNIEALTH OF PENNBVIVANIA INHERITANCE TAX RETURN RESIDENiI)ECEDENT ESTATE OF (FILE NUNA~ER HOWELL. Lester E. Jr. 21-1b-010+168 Include the procseds of litipa~ion and lhs date the proceeds wsro nxxived by the eelste. All property jolndy-owned with tM right of suMvonhip must be dleeloeed on schedule F. ~n moro space is nseaea, aaamonal payee of me same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Forrn PlA-16Q0 Schedule E (Rev. 6-98) Rev-t~a~ ex+i~o-os) conn~~~q~ e~y~:i~'"'nNw SCHEDULE H FUNERAL EXPENSES 8~ ESTATE OF FILE N~IM ER HOWELL, Lester E. Jr. 21-10 168 Debts of decedent must bs reported on Schedule I. ITEM DESCRIPTION AMOUNT A. FUNERAL EXPENSES: See continuation schedule(s) attached 3,688.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address city State zio Yearlsl Commission oaid 2. Attomev's Fees JOHNSON DUFFIE 2,150.00 3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant _~ ', Street Address City State Zio Relationshio of Claimant to Decadent Pro to Fee 61.50 4 ba s I 5. Accountant's Fees 6. Tax Return Proparor's Fees 7. Other Administrative Costs 285.33 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 6,185.83 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA«ltibq Schedule H (Rev. 10-06) 1 ~___ SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE t~UI~IBER HOWELL, Lester E. Jr. 21-1~1 X188 i i ITEM NUMBER DESCRIPTION AMOUNT i ~ Funeral Exoenseg 1 Myers Harney Funeral Home 3,688.00 H-A 3,688.00 Other Administrative ~QB,~ 2 Cumberland County Register of Wills Office -Filing Fees for Inheritance tax and Inventpry 3 Halffax Postal Office 4 The Cumberland Law Journal -Notice of Estate Administration 5 The Patriot News Co. -Notice of Estab Administration H-B7 Copyright (c) 2002 form software only The Lackner Group, Inc. 30.00 18.30 75.00 162.03 285.33 Form pA-15U0 Schedule H (Rev. 6-98) Rw-1672 EX+ (12-0!) scNSOU~e ~ DEBTS OF DECEDENT, MORTGAGE LIABILITIES, ~ LIENS co~oNUVEwTNOf PENNSYWANIA INHERRANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE N~11~I~ER HOWELL Lester E. Jr. 21-1 -Op'~68 Report dafKS ineurtad b1' tM dacaMnt prior to death that ramainad unpaW at tM dab of dsaq~, Including unnimbursad s Ilse. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 2008 Personal Income Taxes -Local 53.00 2 2008 Personal Income Taxes -State 100.00 3 AscensionPoint Recovory Services, LLC - CitiBank South Dakota -Home Depot Credit ICa~d' 2,362.70 Account No. 6035320052780308 4 Cardiology Diagnostic, LLC 35.00 5 Central Penn Radiation 2.595.00 6 Motorcycle -Remaining Payment on Motorcycle 763.00 7 Progressive Motorcycle Insurance 207.00 8 Snap On Credit 2,685.20 9 SnapAn Tool Box/tools -Remaining balance of loan 2,000.00 10 South Central EMS 50.00 11 Sovereign Bank -Credit Card Account 2,682.01 12 StarMed -Invoice No. PA-51-1111510 53.45 13 Suzuki - HSBC Retail Services Account No. 0222.6011-0358-1481 10,038.80 TOTAL (Also enter on Line 10, Recapitulatia~n) ~'~ I 23,636.26 (M more space is needed, addftionel pages of the same size) T Copyright (c) 2009 form software only The Lackner Group, Inc. Form P~1-1$tN0 Schedule I (Rev. 12-08) :~. ems, ,.,, ~,._ ,,,s„ SCNEDIiLE J ~o""~~~~~~-E'~~Y""'^ BENEFICIARIES ESTATE OF FILE ~IUMNBER HOWELL, Lester E. Jr. 21-1 -0 168 NAME AND ADDRESS OF RELATIONSHIP TO DECEDENT SHARE OF ESTAITE 'MOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY (words) (aaa) I TAXABLE DISTRIBUTIONS [include outright spousal • distnbutions, and transfers under Sec. 9116 a 1.2 Nicole M Garr Daughter 1/2 of residue 19 Rutter Road Halifax, PA 17032 Michael A Howell 1l2 of residue '. Port Trevorton, PA 17864 Total Enter dollar amounts ford' tributions shown above on lines 15 throw h 18 on Rev 15 00 cover sheet as r riate. NON-TAXABLE DISTRIBUTIONS: II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT fiAMCEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAU OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 1~OF REV-1500 COVERS SF~E~TI ^~~ Copyright (c) 2009 form software ony The Lackner Group, Inc. Form P/)-180 Schedule J (Rev. 11-OS) r'~ ~ i~ 'Fi i~# } `~4~i 'I, ;~ a ~ ~ ~• .~ O ~ O ~ ~p~ A ~ ~~ ~. ~ ~~ ~~ ~~ oo ..r .... i'~ t~ N tai ~.. V tr ~- C - `~ L e` ~ M yy~ 1- ~ ' ~ 1!! ~ ~ a, Y~ ~' ~ + i ~ ~+ ~ ~ tl~ ~ r'-; ,3 ~ IK±~ .+• {yj~~~ ~ 9.' ~~ ~ ~~~y ~ ~. ~ ~ ~.~~ - ~- s ~ ~!f f- ~' ~~ ~~ ~~ d M+ 1O r *~~ -li f C ~~S ,~~ s .~ 9`SS i~ JERRY R. DUFFIE RICHARD W. STEWART C. ROY WEIDNER, JR. EDMUND G. MYERS DAVID W. DELUGE JOHN A. STATLER JEFFERSON J. SHIPMAN JEFFREY B. RETTIG KEVIN E. OSBORNE RALPH H. WRIGHT, JR. MARK C. DUFFIE JOHN R. NINOSKY MICHAEL J. CASSIDY Register of Wills Office Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Dear Register. J D FFOiv MELISSA PEEL GREEVY WADE D. MANLEY ELIZABETH D. SNOVER ANDREW P. DOLLMAN SARAH E. HOFFMAN ANDREW J. PETSU, JR. OF COUNSEL HORACE A. JOHNSON F. LEE SHIPMAN J1965-2006) J!:-1~3.~T.: ciltt %r~,~dstv.c~ ortt October 6, 2010 tv o = c~ --- ~ .: ~,, ~ ~- rn ~~;,~ I .,,j ;- ~,,, c.~ RE: Estate of fester E. Howell alk/a Sonn ~ell ~ ~fjQ. `~ T Date of Death: January 11,2010 ~ ~'' Your File No. 21-2010-0168 Our File No. 16170-1 Encbsed for filing please find the folbwing documents for the above referenced decedent: 1. 2 Original PA inheritance Tax Returns. There is no tax due. This is an insolvent estat@. 2. Inventory 3. One cop y of Page 1 of the Pa Inheritance tax return and two (2) Inventories, which] w~ ~k that you time-stamp and return to us in the encbsed envelope. 4. Our check in the amount of $30.00 repn3sen6ng the filing fee for this Return. Should you have any questions, please do not hesitate to contact our office. Thank you for ~yo~ assistance in this matter. Very telly yours, JOHNSON, DUFFIE, STEWART &WEIDNER ~~~~ Dana Wieseman Estate Administration Paralegal Enc. c: Nicole M. Garr, Administratrix i :anaso 301 MARKET STREET P.O. BOX 109 LEMOYNE, PENNSYLVANIA 17043-0109 WWW.JDSW.COM 717.761.4540 FAX: 717.761.3015 MAIL~JDSW.COM JOHNSON, DUFFIE, STEWART &WEIDNER, P.C.