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HomeMy WebLinkAbout03-08-11J 1505610145 REV-1500 ~` `°'-'°' Pennsylvania OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes DEPAR7AENTOFREVENUE Po Box 2sosol INHERITANCE TAX RETURN `;~ ~ ~~ .~ ~,~ 3 Harrisbur , PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 186-28-7362 06302010 07251934 Decedent's Last Name Suffix Decedent's First Name MI Marston Barbara J (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. Onginal Return 0 2. Supplemental Return ~] 3. Remainder Return (date of death 0 4. Limited Estate ~ 4a. Future Interest Compromise (date of prior to 12-13-82) ~ 5. Federal Estate Tax Return Required death after 12-12-82) 0 6. Decedent Died Testate (Attach Copy of Will) 0 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Trust) 9. Litigation Proceeds Received [~ 10. Spousal Poverty Credit (date of death [~ 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 Robert G. Frey 7172435838 First line of address 5 South Hanover Street Second line of address City or Post Office Carlisle State ZIP Code PA 17013 REGISTER OF WILLS USE ONLY C7 -. ~ -~ --- ~. _c3 -;- ..r..y n ~~~ ~~ '~~~ '_ ~3 t_!~ ~ C:J .J ~. **( ~ f ` ''~~. ILE~ --gro ~a -- ` ~ v _...I ~J %.._T r-r-7 ~' ~.~.~ `°`~ O -~ '~J c-*~ F~7 ~~ ; 'i =1 _'.' Correspondent's a-mail address: rf rey@f reyt i ley . 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 SIG RE PERSON RESPOI~ISIBLE FOR FI ING RETURN DATE ~7 ADDRE ~~C ~ ~'"~` SS ai~rv i Kt F P EPA OTHEt~(TH ESENTATIVE DATE ADDRESS _ /~ ~~ C' ~ z ~ ~'' 5 South Hanover Street, rlisle, PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505610145 15 '~ 05610145 J ~/\ ,_~~ -- -_ - _ ' . - ~ J 1505610245 REV-1500 EX Decedent's Social Security Number Decedent's Name: Barbara J Marston 186-28-7362 RECAPITULATION 1. Real Estate (Schedule A) ........................................... 1. 8 8 5 0 0. 0 0 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. 11 O 9 O . 6 7 6. Jointly Owned Property (Schedule F) Separate Billing Requested ........ 6. NONE 7. Inter-~vos Transfers 8~ Miscellaneous Non-Probate Property (Schedule G) OSeparate Billing Requested ........ 7 NONE 8. Total Gross Assets (total Lines 1 through 7) ........................... 8. 9 9 5 9 O. 6 7 9. Funeral Expenses and Administrative Costs (Schedule H) .................. 9. 3 O 119.0 0 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ............. 10. 2 9 9 . 0 0 11. Total Deductions (total Lines 9 and 10) ............................... 11. 3 O 418.0 0 12. Net Value of Estate (Line 8 minus Line 11) ............................. 12. 6 917 2 . 6 7 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ....................... 13. O , 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) 14 6 917 2 6 7 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 O 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate X .0 4 5 1 g. 0. 0 0 17. Amount of Line 14 18. taxable at sibling rate X• 12 6 917 2. 6 7 Amount of Line 14 taxable 17. 8 3 0 0. 7 2 at collateral rate X , 15 18. 0 . 0 0 19. TAX DUE ....................................................... 19. 8300.72 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 L 1505610245 1505610245 REV-1500 EX Page 3 File Number 186-28-7362 Decedent's Complete Address: 21-10-os73 DECEDENT'S NAME Barbara J Mars STREET ADDRESS CITY Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments 8195.00 B. Discount 4097.60 3. Interest ZIP 1701 (1) 8300.72 Total Credits (A + g) (2) 12292.60 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. (3) (4) 3991.88 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 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 ............................................................................................................ ^ 0 d. receive the promise for life of either payments, benefits or care? .......................................................... ^ 0 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................... ^ ............................................. ................................. X 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~ ,........,.„ .................................................................. ^ ............. X 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(ax1.3)]. 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. STATE PA REV-1502 EX+ (01-10) pennsylvania SCHEDULE A DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ~~ ~ P- ~ t ur: FILE NUMBER: Barbara J Marston 21-10-0673 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowlPrinp r,f rho rolov~n+ f~..t~ •• •••-•-- .,r........, ~~GG\JG\J, ..~~ GUU~I~V.,cl, snee[s or paper or the same size. REV-1508 EX+ (6-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. COMIMOERITANCETAXRETURNANIA PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF Barbara J Marston FILE NUMBER Include the proceeds of litigation and the date the nrnnaoric wcrc ~e..ec,,..a ~... «_ __~_._ 21-~ 0-0673 - - -- -- -~---.. , ...~~., a....,~~~~.a. ~~~CC~~ yr ine same size) REV-1511 EX + (10-09) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND RESIDENT DECEDENTTURN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Barbara J Marston Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION A• FUNERAL EXPENSES: AMOUNT 1. Hoffman-Roth Funeral Home 6,407 2. Weslyan Church of the Cross, funeral luncheon 200 B• ADMINISTRATIVE COSTS: ~ • Personal Representative Commissions: 4,900 Name(s) of Personal Representative(s) Shirley Willhide Street Address 820 Sheriff Lane city Kissimmee state FL zIP 34746 Year(s) Commission Paid: 2011 2• Attorney Fees: 4,900 3• Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4• Probate Fees: 323 5• Accountant Fees: 6• Tax Return Preparer Fees: 7. Expenses in connection with real estate sold, see statement attached 7,009 8. Advertising costs to Cumberland Law Journal and the Sentinel 263 9. Final Medical expenses, see statement attached 116 10. Executrix Travel Expenses, see statement attached 6, 001 TOTAL (Also enter on Line 9, Recapitulation) I $ 30,119 If more space Is needed, use addltlonal sheets of paper of the same size. REV-1513 EX+ (01-10) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: Barbara J M SCHEDULE J BENEFICIARIES NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1 See Attached list FILE NUMBER: 21-10-0673 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustee(s) OF ESTATE Siblings Entire Remainder 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: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. 0 If more space is needed, use additional sheets of paper of the same size. ADDRESSES OF INHERITORS SHIRLT ' WILLHIDE X20 SHERIFF LANE ISSIMMEE, FL 3476 -I AR ~' BREAM ~%'~ OLD BARN LANE t ~ DEC' '~~I~~RTI~Y ~` g 'C'IO ~,7 ~' TAIL ROAD AI~I_ISLE, PA 17015 . ~ --~ ~, ~ `~' ~ ~-I~ EAST STREET ~~~ ~_ :I_~~ ~ ~ A~.OL ~l S ~ 5 =I~,.NIS :GOAD ~ORDt yILLE, PA I7529 ~~_M~EL BLYBB ~TR. ~' E ASS' _AIN STREET '~ I~, `~' ' I ~ :_. E ,~ PA 172 4 I ~5 . ~'I., '. L1~ ATE ~..~ ,IS:,f, 1._ 70I5 ~,~J _~F ~'1 ~S B~~BB ~~62 E~~-S`I' LO~rTHER STREET WILLIAM IS NOT IN THE WILL, SO A LETTER WILL NEED TO BE SENT TO THE OTHER INHERITORS FOR PERMISSION TO ALLOW HIM IN. Executrix Travel Expenses Auto Train, 9/19/10, return 9/29/10 AirTran, 7/14/10 AirTran, 7/7/10 Auto Train 8/30/10, return 9/9/10 Amtrac, 8/19/10 Country Inns & Suites 6000 miles @ $0.50 Total Travel Expenses 766 201 331 801 272 630 3,000 6 001 Final Medical Expenses Romaine White, care giver 100 Quest Diagnostics 10 Carlisle Regional Medical Center 6 Total Medical Expenses 116 Expenses in Connection with Real Estate Settlement costs from HUD-1 Settlement Statement Auctioneer Commission Lowes, materials Walmart, replacement lock Walmart, cleaning supplies Walmart, repair supplies PPL PPL PPL Carlisle Borough School Real Estate tax Labor to clean and repair house (70 hrs @ $15/hr) Total Expenses in Connection with Real Estate Sold 1,935 2,655 21 6 37 44 41 82 51 79 1, 008 1,050 7 009 ._----~ t~~M~r~h a ~`m OMB Approval No. 2502-0265 ~ R ~t ~+ '~ ~= A. ` Settlement Statement (HUD-1) 9~e oaJtti~~ B. Type of Loan 6 Fil 1. Q FHA 2. Q RHS 3. QX Conv. Unins. . e Number. FAT10.26 HUSEINOVIC 7. Loan Number. 3253 8. Mortgage insurance Case Number. 4. ~ VA 5. Q Conv. Ins. C. Note: This form is famished to give you astatement ofactua/ settlement costs. Amounts paid to and by the settlement agent are shown. /tams marked '(p.o.c.)" ~re paid outside the c/osirrg; the are h h y s own ere for informatlona/ p u rposes and are not included in the totals D. Name and Address of Borrower. E. Name and Address of Seller. Neil Huseinovic . F. Name and Address of Lender. 257 Walnut Bottom Road Estate of Barbara J. Marston Shirley Wilihide Executor Orrstown Bank Carlisle, PA 17013 , 820 Sheriff Lane 2695 Philadelphia Avenue Kissimmee, FL 34746 Chambersburg, PA 17201 G. Property Location: " H. Settlement Agent: 325 F" Street Chesapeake Abstract Company I. Settlement Date: Carlisle, PA 17013 17 South Second Street 6th Floor Cumberland County, Pennsylva , nia Harrisburg, PA 17101 Ph. (717)233-1000 September 24, 2010 Place of Settlement: 17 South Second Street, 6th Floor Harrisburg. PA 17101 110. 409. - 111 410. 112. 411. 412. 120. Gross Amount Due from Borrower 93,660.11 420. Gross Amount Due to Seller 200. Amounts Paid by or in Behalf of a.,~.,...e. __ _ to to 17 519. 220. Total Paid b/for Borrower 79,650.00 520. Total Reduction Amount Due Seller 300. Cash at SetHement from/to Borrower 301. Gross amount due from Borrower line 120 600. Cash at settlement to/from Seller 93 660.11 601. Gross amount due to Seller line 420 302. Less amount aid /for Borrower (line 220) ( 79,650.00) 602. Less reductions due Seller line 520 303. Cash X~ From ~ To Borrower 14,010.11 603. Cash ~ To ~ From Seller The undersigned hereby acknowledge receipt of a completed copy of this~tatement 8 any attachments referred to herein Borrower /,. ~ ~ Seller Estate of Barbara J. Marston 89,4 75,127.79 dur ror this coNsgbn of tnfonnetbn is astYnatad at 35 mkapes par raaponw ror aoYactlrq, iev' ~'~d~phis IsC» tlata This apancy rtwy not tlYa IMormatlon, and you ars not requys0 W , ~PIM a °rtantlY veld OMB caved ember. No corMldsntleYty k auired; thin dix~o,ure u deirpned b proWds tM parties b a RESPA ooQarerl Uanaactlon pph inAorrnrtlon r.. Page 1 of 3 - HUD-1 (FAT1S~-26;~HUSEINOVIC.PED/FAT10-26 HUSEINOVIC/29) BY slWrrq Page 1 a ttNe statement. the alpnetaies edoawisdpe receipt a a completed camr Page 2 of 3 HUD-1 (FAT10-26 HUSEINOVIC.PFD/FAT10-26 HUSEINOVIC/28) d~~~~ T t DidB dal Na =ti02-026ti ~~ A. Settlement Statement tHUD-~) I.QFrw ap ~s 3. ©cm, u~. a o ric~it~ovic ~ N,~: 8. ~~~ Iro~eanoe Caae hkmmtr; 4. QVA g,D Cenv ~ C. Notm 7?r~ilbrn~hhrrotp~sdlo~yw-astdra~ntd~dwfa~toests ~~~ ~a3'+rws0eddoabddt the ~eesbFeids~ andpy ~ ~+i+~t~taro ahorrt a. -~a,,,eaaadroaoreono~~ °~'~'°r~"i-a•~O1N't"'°~0r~v+rpousmaarana~,d~ewd~a,.aom~ t~ Fhaaiatle E Crean end AddUMS of BaQfr: R Name and Addrop of Lender. ~ yy~ e~ ~ of Bad~ara ~, ~,y~ Oastarrn Bank Cadwe. PA 17013 Rom ~Y ~~' ~ovtOt 2895 Phif Ws~ Avaaa a20Lsne Idetkaane. R St7ag Chambersburp~ PA 1720! 328 lAeodon. K 8aftl~eNApad: Cadble, PA !7019 ~~ ~ ~~ ~ 17 Soetb trt~eond t3froat tltlt Rloot 0, PA 17101 Ptaos Settipr~ 17 SouOt Steoad tiftat#, ~h Ftoor L"~'7 Grose ~ Oeie: Ph, fll712~s.~mn ~»P~nbet2r, 2010 i ~ aoz. ~eee ~ 89 d1 Oath X From ~ To~wwer 14.O1Ql1 600. ~h X~ To ~ From Salter ~~~$tota 75.127.78 ~~ ~rttpleted oopjr of this a ~ amdu~ rolaeed to As~stn t3easr ~ ~ ~, aiwMwradmMdon.t ~tr~~`,~~p,'~•~rrrws~~e„ed~~irxi ~.r.~,A~w~O.rw aaw.~ealRt wK~~wlswrr.~~1N~f~a~rsrNw~M~~rw~°y ~~~~w~ Prae 1 t!3 tFATlo•~s Hus~tNOwC.PI~AT~o,25 }ppyl~ LAST WII.L AND TESTAMENT OF BARBARA J. MARSTON I, BARBARA J. MARSTON, of 325 "F" Street, in the Borough of Cazlisle, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declaze this as and for my Last Will and Testament hereby revoking and making void any and all Wills by me at any time heretofore made. 1. I direct my hereinafter named Executor or Executors to pay all of my just debts and funeral expenses as soon after my death as may be found convenient to do so. I direct that all inheritance, transfer, succession, estate and death taxes which may be payable on account of my death, including interest and penalties thereon, shall be paid from the residue of my estate regardless of whether the assets upon which such taxes aze based are included in my probate estate. 2. I direct that my body be interred on my burial lot located in Cumberland Valley Memorial Gazdens along Ritner Highway neaz the Borough of Cazlisle, Pennsylvania. I bring to the attention of my Executors that said lot consists of two gravesites and that I have already prepaid to Cumberland Valley Memorial Gazdens, two grave openings, two vaults, and a double grave mazker. I further direct that my funeral services be conducted by Hoffman-Roth Funeral Home, 219 North Hanover Street, Carlisle, Pennsylvania. 3. All of the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise, and bequeath to my husband, CLAUDE D. MARSTON, his heirs and assigns, provided my said husband, Claude D. Marston, shall survive me by a period of ninety (90) days. 4. Should my said husband, Claude D. Mazston, predecease me or fail to survive me by the aforesaid period of ninety (90) days, then in such event I give and bequeath all household furnishings and tangible personal property generally, and including my entire doll collection, not including any vehicles, in equal shazes to such of my presently five living sisters and niece, Violet Pfarr and my nephew, Samuel E. Bubb, Jr., who shall survive me by a period of ninety (90) days, but should any of said severi persons fail to so survive me then the shaze they would have received shall lapse. My five presently surviving sisters are, SHIRLEY WILLHIDE, MARY BREAM, PAULINE CAROLUS, JUDITH MARTIN, LINDA CRUM, plus my niece VIOLET PFARR and my nephew, SAMUEL E. BUBB, JR. 5. Should my said husband CLAUDE D. MARSTON predecease me or fail to survive me by the aforesaid period of ninety (90) days, then in such event all of the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, not hereinbefore disposed of, I give, devise and bequeath in equal shazes, to such of my presently surviving five sisters and my niece Violet K. Pfarr and my nephew Samuel E. Bubb, Jr. who shall survive me by a period of ninety (90) days, but should any of them fail to so survive me then the same shall lapse and be included in the share or shazes of the other persons, my said presently surviving sisters being SHIRLEY WILLHIDE, MARY BREAM, PAULINE CAROLUS, JUDITH MARTIN, LINDA CRUM, and my niece VIOLET PFARR and my nephew, SAMUEL E. BUBB, JR. 6. I hereby nominate, constitute and appoint my said husband, CLAUDE D. MARSTON, as Executor of this my Last Will and Testament but should he fail to qualify or cease serving as such, then in such- event I nominate, constitute and appoint my sister, SHIRLEY WILLHIDE of 604 Floral Drive, Kissimmee, Florida 34749-421, as alternate or successor Executrix, but should she fail to qualify or cease serving as such, then in such event I nominate, constitute and appoint my sister, MARY BREAM of 77 Old Barn Lane, Newville, PA 17241 as alternate or successor Executrix. I further direct that none of them shall be required to post any bond to secure the faithful performance of his or her duties in the Commonwealth of Pennsylvania or in any other jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament, written on two (2) pages, this ~°~ day of ~ ~ ~, ~/ 2004. ` , Barbara J. Marston (SEAL) Signed, sealed, published and declared by BARBARA J. MARSTON, the Testatrix above-named, as and for her Last Will and Testament, in our presence, who, in her presence, at her request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. I ~~,0