HomeMy WebLinkAbout12-13-10i 7', _. _.
1505610140
RED'-1500 ~` (°'-'°'
PA Department of Revenue OFFICIAL USE C~NLI
Bureau of Individual Taxes County Code Ye~'r
Po Box 280601 INHERITANCE TAX RETURN 2 ~ joi
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYW
1 7 4 2 0 7 3 3 6 1 1 2 2 2 0 1 0 0 7 0 8 1 9 2 3'
Decedent's last Name Suffix Decedent's First Name
WAR D E D N A
(M Applic~le) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name
I
Spouse's Soda) Security Number '~
THIS RETURN MUST BE FILED IN DUPLICA VV
REGISTER OF WILLS
~.~ ~ ..~ ..,s.....,..~ ...
File Number
°~ZZ(
MI
M
MI
THE
0 1.Original Retum ~ 2. Supplemental Retum ~ 3. Remai e m (date of death
prior to 1 -1 ~2)
4. Limited Estate ~ 4a. Future Interest Compromise (dabs of ~ 5. Federal to Tax Retum Required
death after 12-12-82)
6. Decedent Died Testate
(Attach C
f wl ~ 7. Decedent Maintained a Living Trust 8. Total Nur> hbe of Safe Deposit Boxes
opy o
p (Attach Copy of Trust) II
9. Litigation Proceeds; Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election t Under Sec. 9113(A)
" between 12-31-91 and 1-1-95) (Attach S )
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMA ION S OULD BE DIRECTED Ti
Name ? Daytime Teleph ne Nlumber
J A N L B R O W N 7 1 7 ~ 1 5 5 5 0
REGISTE OF VINILLS USE ONLY
First line of address m
J A N L B R O W
N & A S S O C I A T E S to rr
crna ~ ~ t
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Second line of address ~ r=~ .`-
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8 4 5 S I R T H O M A S C T S T E 1 2 ~,
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City or Post Office ~ State. ZIP Code ~
AILED
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H A R R I S~ U R G P A 1 7 1 0 9 c ~~~ ~
Corrspondertt's e-mail atldress: BRENDAJLB VERIZON.NET
Under penalties Of perjspy, I declare that I have examined qua return, including aocompenying schedules and statements. and to q-s knowledge and belief
k is true, carrert and ownplete. Dederagon of other than the peroonal representative is based on all inforrnatkm of which p N os any krawledge.
SI RE OF ON OR FILI RN B ATE
2/10/2010
DRE
5 SANTA MARIA~AVE CAMP HILL I P 17011
SIGNATURE OF PR R O REPRESENTATIVE i qq~
2/10/2010
ADDRESS
_
845 SIR
AS CT STE 12 HARRISBURG ~' P 17109
PLEASE USE ORIGINAL FORM ONLY
~ ',
i
Side 1 ~~
L 1505610140
__ 1505611 1 ~ J
1505610240
REV-1500 EX
Decedents Sbd I Security Number
Name: EDN A M• WARD 1 7 4' 0 7 3 3 6
RECAPITULATION
1. Real Estate (Schedule A) ........................................... 1.
2. Shocks and Bonds (Schedule B) ...................................... 2.
3. Closely Field Corporation, Partnership or Sde-Proprietorship (Schedule C) ..... 3.
4. Mortgages and Notes Receivable (Schedule D) .......................... 4.
5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5.
6. Jdntly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6.
7. inter-Vivos Transfers & Miscellaneous -Probate Property
(Schedule G) ;. ~ Separate Billing Requested ....... 7.
8. ToW Gross Assets (total Unes 1 through 7) ........................... 8.
9. Funeral Expenses and Administrative Costs (Schedule H) .................. 9.
10. Debts of Decedent, Mortgage UabNities, and Uens (Schedule I) ............. 10.
11. Total Deductions (total Unes 9 and 10) ............................... 11.
12. Net Value of Estate (Une 8 minus Une 11) ............................ 12.
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election m tax has not been made (Schedule J) ...................... 13.
i
14. Nst Valus Subject to Tax (Une 12 minus Une 13) ...................... 14.
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 _ c 0 . 0 0 15.
16. Amount of Line 14 taxable
at lineal rate X .045 ' 5 6 2 6 1. 1 0 1 s.
17. Amount of Line 14 taxable
at sibling rate X .12 ~ 0 . 0 0 17.
18. Amount of Line 14 taxable
at collateral rate X .45 0 . 0 0 18.
19. TAX DUE .................... ........................... ....... 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
ti
Side 2
L 150561D240
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!, 1 4 3. D 0
5~! 7 '6 6 2. 5 2
5 ~~, 7 8 0 5. 5 2
1 '5 4 4. 4 2
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S~16
5~
X112
2
15056104
5 4 4. 4 2
2 6 1. 1 0
2 6 1. 1 0
0. 0 0
5 3 1. 7 5
0. 0 0
0. 0 0
5 3 1. 7 5
REV-1500 EX Page 3
Decedent's Complete Address:
Fik Number
00
DECEDENTS NAME
EDNA M. WARD
STREET ADDRESS
5 Santa Maria Avenue
'
~
Lower Allen Townshi ',
clnr
sTATE ~
zIP
Cam Hill '
PA 17011
Tax Payments and Credits:
1• Tax Due (Page 2, Line 19) (1)
2. CreditslPayments
A. Prior Payments
B. Disoa~nt 126.58
Total Credits (A + B) (2)
3. Interest
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (3)
F81 in oval on Page 2, Line 20 to r+equset a refund. (4)
5. tf Line 1 + Line 3 is greater than Line 2, enter the diffenance. This is the TAX DUE. (5)
Make check payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPF
1. Did decedent make a transfer and:
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 ................................................................................................
d. receive the promise for life of either payments, benefits or care? .......................................................
2. ff death occurred Ater December 12,1982, did decedant transfer property within one year of death
without receiving adequate consideration? .......................................................................................
3. Did decedent own an'in trust fol' orpayable-upon-death bank account or security at his or her death? .........
4. Did decedent own an individual retirement account, annuity or other non-probate property, which
contains a beneficiary designation? ..................................................................................................
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE I~ A
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 of fo
3 percent (72 P.S. §9116 (a) (1.1) (i)].,
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 survi ng
[72 P.S. §9116 (a) (1.1) (ii)]. The stata~ does not exempt a transfer to a surviving spouse from tax, and the statutory requi~err
filing a tax return are stfil 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 tl~e 1
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 percent, exo
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 decedenPs siblings is 12 percent [72 P.S. §91 6(.
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.'.
TE BLOCKS
No
a
0
PART OF THE RETURN.
the use of the surviving spouse
se is 0 percent
for disdosure of assets and
of a natural parent, an
as noted in
.3)J. A sibling is defined, unde
REV-1508 EX + (8-98)
'` SCHEDULE E
CoIYNiAONWEAITH OF PENNSYLVANIA CASH, BANK DEPOSITS, ~ MSC.
IN RES DENT DECEDEN RN PERSONAL PROPERTY
ESTATE OF FILE NUMBE
EDNA M. WARD 0 0
Indude the proceeds of Utlpafion and the date the proceeds were received by the estate. ~ i
Alt Property joirrdy-owned with of survivorship must be discbsed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION ' OF DEATH
1. Erie Insurance Group; cancellation refund ', 84.00
2 Sterling Life Insurance Company; cancellation refund ~ 59.00
TOTAL (Also enter on line 5, Recapitul ion '~ _ ~
(If more space fs -~eeded, insert addilieonal sheets of the same size)
- - _ I
REV-1509 EX+ (01-10)
pennsylvania
APARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF: FILE NUMBER '~
EDNA M. WARD 0 0 I ',
M an asset wss made johitly owned wlthln one year of the decedent's date of death, R must be reported ~n $cheduk G.
SURVIVING JOINT TENANT(S) NAME(S) ADDRESS RELATIONSHIP TO DECEDENT
A. Jonette R Ward 5 Santa Maria Avenue
~ daughter
Camp Hiil PA 17011
',
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B. i
~
c.
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III
JOINTLY-OYYNED PROPERTY:
TTEM LETTER
FOR JQINi DATE
MADE DESCRIPTION OF PROPERTY
INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR
DATE OF DEATH % OF
CEDENTS DATE OF DEATH
VALUE OF
NUMBER TENANT JOINT IDENTIFYING NUMBER ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENTS INTEREST
1. A. 1994 Susquehanna Valley 243.5 50. 121.79
Account 12945; Type 00 Regular Shares
2 A 1994 Susquehanna Valley 81.4 i, 50. 40.73
Account 12945; Type 40 Share Draft
3 A 1980 Parcel IDs 13-23-0551-094 & 13-23-0551-095 115,000. 50. 57,500.00
5 Santa Maria Ave, Lower Allen Twp, Cumb Co
Value:based upon comparable market analysis
performed by Linda Atherton at Jack Gaughan
Realtor ERA, Camp Hill office, linda.atherton(ci~jgr.com
~i
TOTAL (Also enter on Line 6, Recapitulation) ~ Z
57 662.52
n mae spac8 s neeaea, use aaananal sneers or paper of me same size.
_ T
-- ,~
~,_.
REV-1511 EX+ (10-09)
Pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE ~ FUNERAL EXPENSES AND
iNtlEwrANCE rAx izEruRN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF
EDNA M. WARD
Decedent= debt must be roported on Schedule I.
ITEM
NUMBER DESCRIPTION
A. FUNERAL EXPENSES:
1. Auer Cremation Services of Pennsylvania Inc
2 Gowns By Design (veil) and Target (pillow)
3 Flowers, photos, luncheon
4 Postage
B. ADMINISTRATIVE COSTS:
1 • Personal Representative Commissions:
Name(s) o(Personal Representative(s)
Street Address
Cdy State ZIP
Year(s) Corrsnission Paid:
y, AtBomey Fees: fan L BrOWn & ASSOCIateS
3. Family Exemption: (If decedents address is rrot the same as daimanfs, attach explanation.)
Clairant .:
Street Address
City State ZIP
Relationship of Claimant le Decedent
4• Probate Fees:
5. Accountant Fees: y
6. Tax Retum Preparer Fees:
7. Register of Vlyills, Cumberland Co; Inher Tax Retum filing fee
0
I AMOUNT
775.49
196.09
247.70
10.14
300.00
15.00
TOTAL (Also enter on Une 9, Recapitul I ) !'s 1544.42
If mae space is needed, use additional sheets of paper of the same size.
Iii
RLl/_1 S17 CYa !M _1l1~
Pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE
BENEFICIARIES
iNHERrrANCE rAx RE~ura~
RES~oErrr oECEOENr i
ESTATE OF: FILE NUMBER
EDNA M. WARD ~ 0 0 ',
NUMBER
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDE T
Do Not List Tnusba{s) ' AMOUNT OR SHARE
OF ESTATE
I TAXABLE DISTRIBUTIONS pndude ht I dbtributlons and transfeB under
Sec. 91 f6 (a (1.2).]
1. Jonette R Ward, daughter Lineal
5 Santa Maria Avenue, Camp Hill, PA 17011 ', $ch F
x
i
I
i
"ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T i
HROUGH 18 OF REV-1500 COV R
MEET, AS APPROPRIATE.
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: ~~
1.
I
~I
I
I
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
i
i
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. ~~
__
_- __
ATTACHMENT TO REV-1500
ESTATE OF
EDNA M WARD
FILE
Schedule Descri tion Value on ev
Schedule F Parcel IDs 13-23-0551-094 & $$115,000 .'
Jointly-Owned Property 13-23-0551-095; 5 Santa Maria $57,500.00
Ave, Lower Allen Twp, ',
Cumberland Co, PA
At decedent's death the 2004 Cumberland I'
County tax assessed value wall $ ]
CLR factor 1.25 Y $162,412.50.
The 2010 Cumberland County reassessment is $166,100.
Linda Atherton, a realtor with Jack Gaughen Realtor ERA in Camp Hill, >#en
performed a comparative market analysis which resulted in a valuation of $110,0~0-
The realtor stated that "due to the condition of the home, I feel that the value is in the
not both the land 'and home." I!
Based upon the above criteria-a date of death value of the asset in the ~m
$115,000 has been used on Schedule F of the Inheritance Tax Return.
The deductions itemized on Schedule H were paid by Jonette R. Ward wh~ v
responsible and obligated to pay the deductible items. These same debts will not l~e c
any other person. ~,
- 500
id =
x
135,000.
land and
of
by
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RECGr~,: i H
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Made the ~32 V day of OC j p,B~jL in the year
one thousand nine hundred and eighty (1980) ~
Between JOHN J. MCDONEL and MARY ELIZABETH MCDONEL, his wife, of
the City of St. Petersburg fn the State of Florida, parties of the
first part, grantors, ',
A N D ~~ ~
EDNA M. WARD and JONETTE R. WARD, s Joint Tena ta`with the ri ht of
Svrvtvorahip and not as Tenants Common, of Lower en owns ,
um er an oCunty;'~e`nnay~vans-a, part es of the second part, grantees.
Witnesxth, that in comideration of Forty-nine Thousand N e Hundred
~~l~9,900.00) Aotbus!
in hand paid. the receipt whereof is hereby adtnotvledged, the said Grantor g do Iii
hereby grant and convey eo the said Grantees :their heirs and aesigns, as Joint Tena~T
with the Right of Survivorship and not as Tenants in Common:
~-i.[.THAT CERTAIN House and tract of land situate in the Township o~'
Lower Allen, County of Cumberland and State of Pennsylvania, bounded
and described as follows, to wit:-
BEGINNING at a point at the northeast intersection of Lebanon and
Massachusetts Avenue; thence extending along the eastern line of Leba
Avenue in a northern direction a distance of 160.68 feet to a point
in the dividing line between Lots Nos. 166 and 167 on the hereinafter
mentioned Plan of Lots; thence along the dividing line between Lots N
166 and 167 on said Plan in an easterly direction a distance of 150.0
feet to a point on Santa Maria Alley; thence extending along the west
line of Santa Maria Alley in a southern direction a distance of 1b0.6~
feet to a point at the intersection of Santa Maria Alley and Massachw
Avenue; thence extending along the northern line of Massachusetts Ave:
in a westerly direotion a distance of 150.00 feet to the intersection
Lebanon and Massachusetts Avenue, aforesaid, at the point and place o:
BEGINNING.
BEING Lots Nos. 167, 168, 169 and 170 on the Plan of Lots laid out
by the Columbian Land Improvement Co., known as Spring Lake, which
said Plan is recorded in the Cumberland County Recorder's Office in
Miscellaneous Record Book No. 11}, Page 287 and in Plan Book No. 1,
Page 80-A in said Recorder's Office.
HAVING thereon erected a single family dwelling known and numbered
as 5 Santa Maria Avenue.
BEING comprised of four (Lt.) separate conveyances to the grantors ~'
herein as follows, to wit: (1) Deed from Harrisburg Trust Company and ~
Frank E. Coover, Executors of the Estates of Joseph J. Baughman and
Annie Baughman, respectively, by their Deed dated January 29, 1948 and
recorded in the Cumberland County Recorder's Office in Deed Book "T",
Volume 13, Page 28; (2) Deed from B. Paul Mowrey, Treasurer, dated
December 20, 19t~9 and recorded in the Cumberland County Recorder's Off~c
in Deed Book "P , Volume 1l~, Page 533, (3) Deed from B. Paul Mowrey, ~
Treasurer, dated December 20, 1949 and recorded in the Cumberland Coun~y
Recorder's Office in Deed Book "P", Volume 1LF, Page 535; and (4) Deed
from Garth G. Rorer and Jane R. Rorer, his wife, dated February 29,
1968 and recorded in the Cumberland County Recorder's Office in Deed '~
Book "T", Volume 23, Page 61.
t"""M~ ~ OMMONWEALTN O~ F,`w~d`tYlVt,n;t, .'~=
Sehool Dist. Cumb. Co., Pa. ~mb, ~ P~. ""' OEPARTMENi OF REVENUE
.~
Z7l Rnl E.t t. Tr.nshr T.a ~ Rssl Ett Tnatfa, Taa "' T~tAN FfR °~`_._ _ _
° ~ ~ ~ ~"!E~Q .~/ ~^x octze•eo ~~ Q 9 s. ~ ~
. !_
Cwnb. Co. Di.f. Cel. Aat ~ Cweb. G. Ditt. Cel. Aqf.
a~o~'zsP~~Ez47
AND the raid Grantors Will Warrant generally the property hereby conveyed.
IN WITNESS WHEREOF, the uid Grantors 6a ve hsreuaeo set their hand s and ~ s
the day and year brat above written./ /
Signed, Sealed and Delivered ~ : •'_~"'"~~... _ ! .._ .6(- . .. ....................._... (SEAL)
c Jo~~". Mc~t~6rie
in the presence of ~ (SEAL)
~ ~i' ((( .................._..._..._.................................................. _................
.. .___.~-..._.~_!~.~._ / __ _.~~ ::........~,.... ._....._......_ ....~!!,!C!r?"su.~_._... (SEA )
... .
.. L
/ . ~~ J~ ~ /,' r~ ~ Ma E1 zabeth McDonel
_....... .\...L<(./L.:.~il. L[.t'.~~.~'tc:4):! ..... __ .............. ................... ... _ .......... ....._ _ _ (SEAL)
~_
..__ ...................__ _._......_.._...._.......... _..............._._........... _._......... ... (SEAL)
STAT3 Or' FLORIDA ) SS : ~ ~;
COUNTY OF PINELLAS)
O't this, ~ 23rd day ~ OCTOBER A. D. 1980 ,before me
appeared John J. McDonel and Mary Elizabeth McDon 1, h~fs wi~~~ ~~~y
known to sae, (or aacisf
proven) to be the pecaon8 whose aame8 are sttbaeribed eo dte within insteupsatb~• ~~~
acknowledged that they executed the ume for cite purpose therein contained, ~ ~~' •' •'
IN WITNESS WHEREOF, I hereunto set my hand and official seal _ ~ (.7~
~~ ... n
My
[ HEREBY CERTIFY, that the precise
Camp Hill, Penna. 17011
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COMMO ,pF F~ENNSYLVANIA
v// ~ SSt
COUNTY F ,~~_r, / p~
Recorded oa this ~~ ~`~ y of Y A. D. 19~ 0 in the
Recordu's Office of the said County is Deed ~ Volume ~~ Page ~ ~~
Given under my head and the seal of the uid Office, the date above written. ~
w--•..~.•-..• ..................~~;~\.1. j Recorder
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~01~29~~248