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Home My WebLink About02-14-11 (2)1 1505610145 REV-1500 Exlo,_,o, pennsylvania ..._.._~._..___.__._........___.._.~..__.......... _....._...._....._...._......._._......~__....._._._...._._._ PA Department of Revenue pEPARTMENTOFREVENUE County Code Year Fife Number Bureau of Individual Taxes ~- PO BOX 280601 INHERITANCE TAX RETURN ~ a y Harrisburg, PA 17128-0601 RESIDENT DECEDENT l J _ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 493-24-9684 09082010 12141912 Decedent's Last Name Suffix Decedent's First Name MI CALHOUN ROSALIND M (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 BOXES BELOW 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 Q 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 0 9. Litigation Proceeds Received ~] 10. Spousal Poverty Credit (date of death 0 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 CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number JAMES ROBINSON 717-245-9688 r;:~ ~_:~~ I~EGfST ILL s USI""OI~tL ,~ ~ : ~ Y _~.~,! ;'.'t ; 4 , : , ~ ~ ~' First line of address =~.~ it t~ C-~ ~ ITt ""' ~ . :% `' ' `~ r' f7 ~ 1 -, 129 S PITT STREET `-mac :~~ ~-~,~ , j ~ -,-~; Second line of address ~;;~ ~ -,.~: ; . .~ ~~ ~:~ ~ , ~ .i....:~ ~ ~~ `- ~~'F: ~iLED ~ _~'. ~~ --r1 City or Post Office State ZIP Code CARLISLE PA 17013 Correspondent's a-mail address: JRO B I N SON @ T U ROLAW . COM 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. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSO~N/RESPONSIBLE FOR FILING RETURN DATE: ADDRE , SUZANNE K DAMS, 735 CAPRI CIR, LEWISBERRY, PA 17339 SIGNATURE OF PREPARER OTHER THAN REPRESENTATI E DATE. Ronald Calhoun ~' .~/ j ADDRESS RONALD J CALHOUN, P 0 BOX 3909, ORK, PA 17402-0149 PLEASE USE ORIGINAL FORM ONLY Side 1 1,505610145 1,50561,01,45 _~ ~~~,'" J 1,50561,0245 REV-1500 EX Decedent's Name: ROSALIND M CALHOUN Decedent's Social Serurity Number 493-24-9684 RECAPITULATION 1. Real Estate (Schedule A) ........................................... 1. NONE 2. Stocks and Bonds (Schedule B) ...................................... 2. NONE 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. NONE 4. Mortgages and Notes Receivable (Schedule D) ................ . ......... 4. NONE 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) ...... 5. 14 5 9 9 . 0 0 6. Jointly Owned Property (Schedule F) OSeparate Billing Requested ........ 6. NONE 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) OSeparate Billing Requested ........ 7 NONE 8. Total Gross Assets (total Lines 1 through 7) ........................... 8. 14 5 9 9 . O 0 9. Funeral Expenses and Administrative Costs (Schedule H) ................. . 9. 12 5 O 8 . 0 0 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ............. 10. 3 4 3 . 0 0 11. Total Deductions (total Lines 9 and 10) ............................... 11. 12 8 51.0 0 12. Net Value of Estate (Line 8 minus Line 11) ............................. 12. 17 4 8 . O 0 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ....................... 13. O . 0 O 14. Net Value Subject to Tax (Line 12 minus Line 13) ........ 14 17 4 8 . 0 0 TAX CALCULATION -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 .0 0 15. 0. 0 0 16. Amount of Line 14 taxable at linealratex.o 45 1748.00 16. 78.66 17. Amount of Line 14 taxable at sibling rate X 12 17. O . 0 O 18. Amount of Line 14 taxable at collateral rate X , 15 18. 0 . 0 0 19. TAX DUE ....................................................... 19. 78.66 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1,50561,0245 1,505610245 0 J REV-1500 EX Page 3 File Number 493-24-9684 Decedent's Comalete Address: 009599-2010 DECEDENT'S NAME ROSALIND M CALHOUN STREET ADDRESS CITY STATE ZI P Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount Total Credits (A + B) (2) 3. Interest (3) 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. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) (1) 78.66 0.00 0.00 78.66 Make check payable to: REGISTER OF WILLS, AGENT .. ri ,. 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? ................................................................................................. ^ 0 3. Did decedent own an "in trust for" or payable-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 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. §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, 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. REV-1508 EX+ (11-10) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & M15C. PERSONAL PROPERTY ESTATE OF: FILE NUMBER: ESTATE OF ROSALIND M CALHOUN 009599-2010 Include the proceeds of litigation and the date the proceeds were received by the estate. All oroaertv jointly owned with right of survivorship must be disclosed on Schedule F. If more space is needed, use additional sheets of paper of the same size. REV-1511 EX + (10-09) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER ESTATE OF ROSALIND M CALHOUN 00959-2010 Decedent's debts must be reported on Schedule 1. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. PARTHEMORE FUNERAL HOME 8~ CREMATION SERVICES INC 11,636 2. GINRICH MEMORIALS 250 3. DRYCLEANERS FOR FUNERAL CLOTHING 16 B. 1 ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City Year(s) Commission Paid: 2. Attorney Fees: 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant 4. 5. 6. 7. Street Address City State ZIP Relationship of Claimant to Decedent Probate Fees: Accountant Fees: Tax Return Preparer Fees: POSTAL E TOTAL (Also enter on Line 9, Recapitulation) ~ $ If more space is needed, use additional sheets of paper of the same size. State ZIP 600 6 12,508 REV-1512 EX+ (12-08) pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN RESIDENT DECEDENT MORTGAGE LIABILITIES & LIENS ESTATE OF FILE NUMBER ESTATE OF ROSALIND M CALHOUN 00959-2010 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. If more space is needed, insert additional sheets of the same size. REV-1513 EX+ (01-10) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF: FILE NUMBER: ESTATE OF ROSALIND M CALHOUN 00959-2010 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 [Inc{ude outright spousal distributions and transfers under Sec. 9116 (a) (1.2}.] JOHN CALHOUN 1 ~ 5016 RAVEN ROAD SON ONE: THIRD MECHANICSBURG, PA 17055 2 SUZANNE DAVIS . 735 CAPRI CIRCLE DAUGHTER LEWISBERRY, PA 17339 ONE THIRD RONALD CALHOUN 3~ 101 MEADOW HILL DRIVE SON YORK, PA 17402-8600 ONE THIRD I 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. I $ If more space is needed, use additional sheets of paper of the same size. +f~tst bill autD ~e~#t~mettt OF ROSALIND M _ CALHOLTN I, ROSALIND M. CALHOUN, a resident of Lower Allen Township, Cumberland County, Pennsylvania, do hereby make my Last Will and Testament and revoke all prior Wills. ~~ FIRST: I give and bequeath the sum of One thousand ($1,000.00) Dollars to each of my grandchildren living at the time of my death. I name my daughter,, Suzanne K. Davis, guardian of the estate of any minor grandchild. Should Suzanne k:. Davis not be living at the time of my death, I name her husband, George T. Davis, III, guardian of the estate of any minor grandchild. I authorize said guardian to use principal as well as income for the care, maintenance, education and welfare of such minor. SECOND: All the. rest, residue and remainder of my estate, real and personal, I give, devise and bequeath in equal shares to my children, John R. Calhoun, 1270 W. Lisburn Rd., rtechanicsburg, Pennsylvania, 17055, Ronald J. Calhoun, 1.01 Meadow Hill Dr., York, Pennsylvania, 17402, and Suzanne K. Davis, 735 Capri Circle, Lewisberry, ' Pennsylvania, 17339. Should any of my children not be living at the time of my death, I give the share he or she would have received to his or her issue, if any, and if none, to my issue. Should my daughter, Suzanne K. Davis fail to survive me, T name her husband, George T. Davis, III, guardian of the estate of any minor children who may receive an interest under the terms of this, my Wiil, or otherwise by reason of my death. I authorize said guardian to use principal as well as income for the care, maintenance, education and welfare of such minor. Witness: ~~ ~~ f• .. %+/ ~~f; l ~~ ~G~ ,/% ~f ~~~~~1~7~5>~'y'C SEAL ) r THIRD: I name ~.~~: :.n~~~.::~e ~ ~:~__ _.. :.a~naun, nora~d ~ . ,a~~~Lr. and Suzanne K. avis, or the survivor or survivors of them, executors of this, my Will: FOURTH: In addition to and not in limitation of the powers conferred upon exe- utors by law, I authorize the exercise of the following: (a) To hold, or to sell at public or private sale, without order of court, r to lease and exchange any real or personal property composing my estate. (b) To compromise claims. (,c) `To make distribution in cash or kind. FIFTH: I direct that my executors and. guardian shall not be required to enter ecurity in any jurisdiction in which they may act. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Fast Will . .~ nd Testament, this ! /~c-~- day of f 1993 . fitness: ~~' -~ ,~ ~~` ~.-~:~ ~. c ~~.~~~~ .~ ~ ~`: ~",,~:~-~~,.,~~ :..~ - ~ v -~r p~ ~':~ :/~r ~ . ~ , t` , ~~E ~~~t~ ( SEAL ~ // ,:-. _J .1 ~~~'~, t ' Vii. .'Sr;.C^ f ' ~' r~.s"~ -~~~if ~. ~~` ~~. G -2- .`- COMMONWEALTH OF r ~i'~~ J%,: ~_'~ COUNTY OF YORK We, Rosalind M. Calhoun, -' ~'~,` ' •' ~ ~ and r;' ,~ , _ r'~ ~a;:~~,.,.,,-_...~_` the testatrix and the witnesses, respectively, ..,..- 4 ! 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 instrument as her last Will and that she had signed willingly, and that she executed it as her free and voluntary act for the purposes herein expressed, and that each of the witnesses, in the presence and hearing of the•_testatrix signed the Will as witness and that to the best of his or her knowledge the testatrix was at the time eighteen years of age or older, of sound mind and under no ~:.onstraint or undue influence. Testatrix Witness r W~~tness % f - - - - Subscribed, sworn and acknowledged before me by Rosalind M. Calhoun, the itestatrix, and subscribed and sworn to before me by ', - and ~. . _ _.-;~'~... ._ r` _:-~-~j--~-~ .- -- witnesses, this . ~ r~ ,'~J~• day of ;' :. ~:.. _ ~r~:.R~~f ,~ .. f 1993 . . /.. , Notary Public ~' A 1.1~4tTi~, #4YARY PUSLIC YB~It El~11, X01( tQ~ItiY ~ ~MISSt~I fXPlRES MaifEMtHt I6, ~9lS -~-_~_