HomeMy WebLinkAbout01-21-11 EV-1500 EX (01-10)
PA Department of Revenue
Bureau of Individual Taxes
PO BOX 280601
Harrisburg, PA 17128-0601
1505610148
OFFICIAL USE ONLY
County Code Year File Number
INHERITANCE TAX RETURN 21 10 016 4
.RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
161-32-4308 12232009
Decedent's Last Name
SUTTON
MMDDYYYY Date of Birth MMDDYYYY
07241940
Suffix Decedent's First Name
JUDITH
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name
SUTTON RUSSEL
Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
186-28-7490 REGISTER OF WILLS
FILL IN APPROPRIATE BOXES BELOW
® 1. Original Return ^ 2. Supplemental Return
^ 4. Limited Estate ^ 4a. Future Interest Compromise (date of
6. Decedent Died Testate
^ death after 12-12-82)
7. Decedent Maintained a Living Trust
^ (Attach Copy of Will)
9. Litigation Proceeds Received
^ (Attach Copy of Trust)
10. Spousal Poverty Credit (date of death
between 12-31-91 and 1-1-95)
MI
A
MI
M
^ 3. Remainder Return (date of death
prior to 12-13-82)
^ 5. Federal Estate Tax Return Required
~ 8. Total Number of Safe Deposit Boxes
^ 11. Election to tax under Sec. 9113(A)
(Attach Sch. O)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
KEITH 0• BRENNEMAN, ESQ•
First line of address
44 WEST MAIN STREET
Second line of address
P • 0 • BOX 31,8
City or Post Office State ZIP Code
MECHANICSBURG PA 17055
717-697-8528
REGISTE ~~LLS USE3~t3LY
_" ~~ ~ ---
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DATE FILED _.__
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,
it is true, correct and complete. Declaratior~f preparer other than the personal representative is based on all information of which preparer has any knowledge.
fE
ADDRESS - `1
RUSSEL M• SUTTON, EXECUTOR 1924 STERETTS GAP AVENUE, CARLISLE
SIGN~T E~PARER OTHER THAN REPRESENTATIVE ~/~g/I~ DATE PA 17 013
ADDRESS
KEITH 0• BRENNEMAN, ESQUIRE 44 WEST MAIN STREET, MECHANICSCBURG
PLEASE USE ORIGINAL FORM ONLY PA 17055
1505610148
Side 1
9M4647 4.DOD
1505610148
-~ ~/
0
1505610248
REV-1500 EX
Decedent's Social Security Number
161-32-4308
Decedent's Name SUTTON JUDITH A
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 and Notes Receivable (Schedule D) 4.
5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) 5,
6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested g.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) ~ Separate Billing Requested 7.
8. Total Gross Assets (total Lines 1 through 7) g.
Side 2
9. Funeral Expenses and Administrative Costs (Schedule H), ,g.
10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) 10,
11. Total Deductions (total Lines 9 and 10) , 11.
12. Net Value of Estate (Line 8 minus Line 11) 12,
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.
1505610248
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers unSier Sec. 9116
16. Amount of Line 14 t xable
4 ~
at lineal rate X .0 0 •0 0 16.
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 .15 0 . 0 0 18.
19. TAX DUE 19.
20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
1505610248
0.00
0.00
0.00
1,258.00
0.00
0.00
1,258.00
392.90
5,119.10
5,512.00
(4,254.00)
0.00
(4,254.00)
0.00
0.00
0.00
0.00
0.00
9M4648 4.000
REV-1500 EX Page 3
Decedent's Complete Address:
File Number
2L LO X164
DECEDENTS NAME
SUTTON JUDITH A
STREET ADDRESS
MIDDLETON TOWNSHIP
CUM ERLAN COUNTY
CITY STATE ZIP
CARLISLE PA 17013-
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/Payments
A. Prior Payments 0 • 0 0
B. Discount 0 • 0 0
3. Interest
(1> 0.00
Total Credits (A + B) (2)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in box on Page 2, Line 20 to request a refund.
0.00
(3) 0.0 0
(a> 0.00
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0 • 0 0
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;
c. retain a reversionary interest; or . .
^
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? .
"
"
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?
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)].
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)]. 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 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. g9116(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, 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 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.
9M4671 2.000
REV-1508 EX + (6-g8)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Judith A. Sutton 21 10 0164
Include the proceeds of litigation and the date the proceeds were received by the estate.
All properly iointlyowned with the right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER r~cr.RlvTlnnl OF DEATH
1 Baltimore Life Insurance Company
Life insurance policies payable to Decedent arising from
the death of her mother Dorothy S. Auman.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
1,258.00
1. #I54080367 $401.00
2. #I03482107 $466.00
3. #I03327831 $391.00
3W46AD 1.000
(If more space is needed, insert additional sheets of the same size)
1,258.00
REV-1511 EX+ (10.09)
Pennsylvania
DEPARTCu~NTOF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES AND
ADMINISTRATIVE COSTS
__
ESTATE OF FILE NUMBER
Judith A. Sutton 21 10 0164
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
~ None
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s) of Personal Representative(s)
Street Address
City
Year(s) Commission Paid:
State ZIP
2. Attorney Fees:
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.)
Claimant
Street Address
4.
5.
6.
7.
1
9W46AG 2.000
City State ZIP
Relationship of Claimant to Decedent
Probate Fees:
Accountant Fees:
Tax Return Preparer Fees:
Cumberland Law Journal
advertising Executor's Notice
Total from continuation schedules .
TOTAL (Also enter on Line 9, Recapitulation) ~ $
If more space is needed, use additional sheets of paper of the same size.
83.50
75.00
234.40
392.90
Estate of: Judith A. Sutton
Schedule H Part 7 (Page 2)
2 Register of Wills
filing fee for Inheritance Tax Return
3 The Sentinel
advertising Executor's Notice
21 10 0164
15.00
219.40
Total (Carry forward to main schedule) 234.40
REV-1512 EX+(12-08) SCHEDULE
pennsylvania
DEPARTMENTOF REVENUE DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Judith A. Sutton 21 10 0164
Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1• First National Bank Omaha
claim for credit card debt 5,119.10
TOTAL (Also enter on Line 10, Recapitulation) ~ 3 5 ,119.10
swasAH z.ooo If more space is needed, insert additional sheets of the same size.
REV-1513 EX+(01-10) SCHEDULE J
Pennsylvania
DEPARTMENT OF REVENUE BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Judith A. Sutton 21 10 0164
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under
Sec. 9116 (a) (1.2).]
1, Russel M. Sutton
1924 Steretts Gap Avenue
Carlisle, PA 17013
Surviving Spouse
0.00
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE.
[[ NON-TAXABLE DISTRIBUTIONS
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1
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.
0.00
9 W 46AI 2.000
r ai +
~ ~ ~ - -
~ h ~~~:
sr
.~~ r
LAST WILL AND TESTAMENT OF
JUDITH A. SUTTON
E . ',
I, JUDITH A. SUTTON of Cumberland County, Pennsylvania, being of
sound and disposing mind, memory and understanding, do hereby make, publish and
declare this as and for my Last Will and Testament, hereby revoking all other
wills and codicils heretofore made by me.
FIRST
~-
9
~~
I direct that a brief, Christian memorial service be announced and
conducted in Grace United Methodist Church by the minister of that church, My
remains are not to be present in any form. In lieu of flowers contributions
should be sent to Grace United Methodist Church, Carlisle, PA.
I hereby direct the donation of such bodily organs necessary for
transplantation, therapy, medical research or education, pursuant to any
agreement entered into by me prior to my death with any organization for such
purposes.
I direct the payment of my debts and expenses of my last illness and
cremation from my estate as soon after my death as conveniently may be done.
In this connection, I authorize my personal representative to expend funds from
my estate, in such amount as my personal representative shall consider necessar
and desirable, for the cremation of my body and the disposal of my ashes.
SECOND
I give, devise and bequeath my diamond wedding ring to my daughter,
JODY SUTTON. In the event my husband does not survive me, I give, devise and
bequeath my dishes to my daughter, JODY SUTTON, and my antique Tiffany lamp to
my brother-in-law, CLYDE C. SUTTON, if living, otherwise to my son, BRETT C.
I SUTTON.
THIRD
Lww oF~lces
SHMAN & HESS
CARLISLE,
NSYLVANIA 17013
~.~ ~~ ~_.
e -_
n
I give, devise and bequeath all other tangible personal property owned
by me at the time of my death, together with all insurance policies"thereon,
•
unto my husband, RUSSEL M. SUTTON, if he survives me by thirty (30) days. In f
the event he fails to survive me by thirty (30) days, I give and bequeath said
tangible personal property and all insurance policies thereon in as nearly
~tV
L
'c~
Y
equal shares as is practicable unto such of my children as survive me by
thirty (30) days, per stirpes.
In the event the executor is unable to divide the personal property to
the mutual satisfaction of all beneficiaries, the executor shall sell all
said personal property or shall sell all such personal property the distributi~
of which has been so disputed and shall divide the proceeds per stirpes.
I authorize my Executor to deliver such articles to which a minor may
be entitled under this paragraph to the guardian of the minor or to the person
having custody of the minor, or to retain such property until an age at which
my executor considers it appropriate to deliver the property to him or to her,
provided in no event shall such property be retained by my executor beyond
the time the minor attains his or her majority. The receipt of such of the
.above enumerated persons as may be selected to receive delivery of such
property shall be a full and complete discharge to my executor. In the event
my executor at any time decides it is desirable to sell any item or items of
tangible personal property held hereunder for a minor, the proceeds of such
sale or sales shall be delivered to the guardian of the property of the minor
appointed in paragraph SEVENTH hereinafter to be held under the terms and
conditions thereof.
FOURTH
I give, devise and bequeath all the rest, residue and remainder of my
estate unto my husband, RUSSEL M. SUTTON, if he survives me by thirty (30)
In the event he fails to survive me by thirty (30) days, I give, devise and
bequeath all the rest, residue and remainder of my estate unto such of my
children as shall survive me by thirty (30) days, per stirpes.
FIFTH
I direct that any and all Inheritance, Estate and Transfer Taxes imposes
,-
g
s
upon my estate passing under my Wi11 or otherwise, shall be paid out of the
principal of my residuary estate.
SIXTH
In addition to the powers conferred by law, I authorize my executor,
in his absolute discretion:
a. to retain in the form received, and to sell either at public or
private sale any real or personal property;
b. to manage real estate;
c. to invest and reinvest in all forms of property without being
confined to legal investments, and without regard to the principle of
diversification;
d, to exercise any option or rights arising from ownership of
investments;
e. to compromise claims without court approval, and without the
consent of any beneficiary;
f. to join with my husband, RUSSEL M. SUTTON, or his personal repre-
sentative in the filing of any Federal income tax return for any year for
which I have-not filed such return prior to my death, and to consent to the
treatment of any gifts made by him as being made one-half by me for gift tax
purposes notwithstanding the fact that such action may result in additional
liabilities for my estate. Any income or gift taxes due on such returns and
any deficiencies, interest, penalties, or refunds thereon, shall be allocated
between my estate and my said husband or his estate, or all to any of them,
in such manner as my executor and my said husband or his personal representa-
tive may agree.
SEVENTH
I appoint CLYDE C. SUTTON of Carlisle, Pennsylvania, guardian of any
property, including but not limited to all proceeds of insurance on my life,
which passes to a minor and with respect to which I am authorized to appoint a
guardian and have not otherwise specifically done so. In addition to the
-------- _- -- --- _- -~--T- - ~.~~. ,~
-- -_ ~
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powers given by law, I authorize the guardian (a) to use such amounts of both
income and principal as he, in his sole discretion, deems proper for the suppc
education and welfare of such minor without leave of any court, and (b) to
invest in any property without restriction to legal investments. The guardian
shall not be required to give bond or furnish sureties in any jurisdiction.
EIGHTH
In the event my said husband, RUSSEL M. SUTTON, predeceases me, I
appoint MR. and MRS. BRADFORD E. AUMAN of Carlisle, Pennsylvania, guardian of
the person of any of my children who may be minors at the time of my death.
NINTH
-Any and all payment or payments of any sum or sums, whether in cash or
c~
in kind and whether for principal or income, payable to the said children, or
any of them, shall be made upon the sole receipt of the respective individual
to whom the payment is made, and free from anticipation, alienation, assign-
ment, attachment, and pledge, and free from control by the creditors of any
such beneficiary. All shares of principal and income herein given shall be
free from anticipation, assignment, pledge, or obligations of any beneficiary,
and shall not be subject to any execution or attachment.
TENTH
I nominate, constitute and appoint my husband, RUSSEL t1. SUTTON,
Executor of this my Last Will and Testament. In the event of the renunciation,
death, resignation or inability to act for any reason whatsoever of my husban ,
if either or both of my children are minors, I nominate, constitute and
appoint CLYDE C. SUTTON, Executor of this my Last Will and Testament, and in
the event both children are over age eighteen {18), T appoint my children
JODY SUTTON and BRETT SUTTON, or the survivor thereof, Co-Executors. I hereby
relieve my Executor from the necessity of posting security in connection with)
his duties as such in any jurisdiction in which he may be called upon to act
IN WITNESS WHEREGF, I have hereunto set my hand and seal to this, my
Last Will and Testament, consisting of five (5) typewritten pages, the first
four (4) of which bear my signature in the margin for the purpose of
identification, this ) `~` day of ~~ ir;~a_., 1984 .
4r a _
,,.,~.1 ~~.+.'~k}~., -ti9..~~~ SEAL)
JUC3ITH A. SUTTON
Signed, sealed, published and declared by the above reamed testatrix,
JUDITH A. SUTTON, as and for her Last Will and Testament, in the presence of
us, who, at her request, in her sight and presence, and in the sight and
presence of each other, have hereunto subscribed our names as witnesses.
~~ <' l.~ ~Z.K-2~.f ~ ADDRESS ~ r l,~cr1.~ l{
Cl~ ADDRESS ~, ~.-~., ~;~%7r--_ ,~ C.%e;~-~~
COMMONWEALTH OF PENNSYLVANIA:
:SS.
COUNTY OF CUMBERLAND -
f r
r ~/ .~ ,~~j l
F7e, JUDITH A. SUTTON, ~~)~ /"~ . ~ ` and i..~7Lf.~a'} ~.'\j~'%t%i~--
the testatrix .and the witnesses respectively, whose names are signed to the
attached or foregoing instrument, being first duly sworn, do hereby declare to
the undersigned authority that the testatrix signed and executed the instrumen
as her Last Will, and that she signed willingly, and that she executed as Pier
free and voluntary act for the purposes therein expressed, and that each of the
witnesses, in the presence and hearing of the testatrix, signed the will as
witnesses, and that to the best of their knowledge, the testatrix was at the
time eighteen (18) years of age or older, of sound mind, and under no con-
straint or undue influence.
Sworn to and subscribed before me
this ~ ~~ day of +~.~ ~~`._,, 1984
~~ 1 • /
l.. ,
RENEE i OUISE LiGii~t, NotarM ~ab1iE.
My Commsson Exp7es Oct. 21, i98$
Hs:ri:.i:scti, Fe., Oaupnln i:ountg