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HomeMy WebLinkAbout04-15-111505610145. J Ex(o,_,a> REV-1500 OFFICIAL USE ONLY PA Department of Revenue Pennsylvania oeanRn~r,TOFRevErue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 28060, I / 1 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ~~ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 161-54-4165 12242010 01041927 Decedent's Last Name Suffix Decedent's First Name MI Jones Ruth I (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 0 1. Original Retum ~ 2. Supplemental Retum ~ 3. Remainder Retum (date of death prior to 12-13-82) Q 4. Limited Estate 0 4a. Future Interest Compromise (date of 0 5. Federal Estate Tax Retum Required death after 12-12-82) © 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) ~ 0 9. Litigation Proceeds Received 0 10. Spousal Poverty Credit (date of death 0 111. 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 REGISTER OF WILLS USE:~NLY ~ a,~ `.~. ;,Y ~r-y ,-~ ~,~ r ,~ ~ ~ F_~ .a-^ DA~~' D r~~.e R ";.. '. City or Post Office State ZIP Code Carlisle PA 17013 --c> '._ `r,~ ... ,; ._ ,.. .~'_, ,~, Correspondent's a-mail address: rf reyC~f reyt i ley . Com Under penalties of perjury, l 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 corn lete. Declaration of re aver other than the ersonal re resentative is based on all information of which re aver has an knowled e. S~~TUr~R~E O~ /~~f~ON SP ~/BIBLE/~~OR ~1 ` ~nETUR /~~ ^ ~ ~ ~ / ~J2 //~ _ ~ ~ ~ _ DATE y~ ~ ` ~ ~ 1ss~' ~' V1~C-- did ~,~~ ~~_a ~ ~,~,.~ /; ~l ~ . ~,~ ~~~ SIGNATUR EPAR R O A~ RE ENTATIVE f' ~ S A; E ADDRESS ^'/,J l 5 South Hanover Street, rlisle, PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505610145 1505610145 ~/~ ~~~~~ J 1505610245 REV-1500 EX Decedent's Name: Ruth I Jo n e S Decedent's Social Security Number 161- 5 4- 416 5 RECAPITULATION 1. Real Estate (Schedule A) ........................................... 1. 13 9 0 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. 16 0 0 3 . 0 0 6. Jointly Owned Property (Schedule F) Separate Billing Requested ........ 6. NONE 7. Inter-Vivos Transfers S~ Miscellaneous Non-Probate Property (Schedule G) OSeparate Billing Requested ........ 7. NONE 8. Total Gross Assets (total Lines 1 through 7) ........................... 8. 15 5 O O 3 . 0 0 9. Funeral Expenses and Administrative Costs (Schedule H) .................. 9. 14 4 O 1 . 0 0 10. Debtsyof Decedent, Mortgage Liabilities, and Liens (Schedule I) ............. X10. 2 0 3 0 . 0 0 11. Total Deductions (total Lines 9 and 10) ............................... 11. 16 4 31.0 0 12. Net Value of Estate (Line 8 minus Line 11) ............................. 12. 13 8 5 7 2 . 0 0 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ....................... 13. 0 . 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) ....................... 14. 13 8 5 7 2 . 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 138572.00 16. 6235.74 17. Amount of Line 14 taxable at sibling rate X • 12 17. 0 . 0 0 18. Amount of Line 14 taxable at collateral rate X . 15 18. 0 . 0 0 19. TAX DUE .......................................................19. 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 6235.74 L 1505610245 1505610245 J REV-1500 EX (FI) Page 3 Decedent's Complete Address: 21-11-0034 File Number 161-54-4165 DECEDENT'S NAME RUTHIJONES STREET ADDRESS 1555 Nevwille Road CITY Carlisle STATE PA ZIP 17241 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments 6500.00 B. Discount 311.79 3. Interest (1) 6235.74 Total Credits (A + B) (2) 6811.79 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. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (3) (4) (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 ................................................................................................................... ....... ^ 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? .................................................................................................... ...... ^ 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, whichi 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(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)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 576.05 REV-1502 EX+ (01-10) pennsylvania SCHEDULE A DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Ruth I Jones 21-11-0034 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 knowledge of the relevant facts. If more space is needed, use additional sheets of paper of the same size. REV-1508 Ex+ ~„-,o, SCHEDULE E Pennsylvania CASH, BANK DEPOSITS, & MISC. DEPARTMENT OF REVENUE PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Ruth I Jones 21-11-0034 Include the proceeds of litigation and the date the proceeds were received by the estate. All property 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 DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address Ciry State ZIP Year(s) Commission Paid: Attorney Fees: Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant ESTATE OF FILE NUMBER Ruth I Jones 21-11-0034 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Hoffman Roth Funeral Home 8,095 2. Cumberland Valley Memorial Gardens 1,595 3. Funeral luncheon 211 B. 1. r 2. 3. 4,500 4. 5. 6. 7. Street Address SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS Cib State ZIP Relationship of Claimant to Decedent Probate Fees: Accountant Fees: Tax Return Preparer Fees: TOTAL (Also enter on Line 9,, Re If more space is needed, use additional sheets of paper of the same size. Included in atty fee Included in atty fee lation) ~ $ 14.401 REV-1512 EX+ (12-08) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS ESTATE OF FILE NUMBER Ruth I Jones 21-11-0034 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. it more space is needed, insert additional sheets of the same size. REV-1513 EX+ (01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: rcu><n I po nes Z1-11-0034 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).] Kathleen A. Jones 1 ~ 1555 Newville Road, Carlisle, PA 17015 Daughter 1/2 of real est/ 1/3 of residuE Loretta M. Fisher 2~ 156 Crossroad School Road, Newville, PA 17241 Daughter 1/2 of real est/ 1/3 of residuE 3 Lloyd R. Jones 76 Bears Road, Newville, PA 17241 Son 1/3 of residue ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUG H 18 OF REV-1500 COVER SH EET, 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. a If more space is needed, use additional sheets of paper of the same size. + _ _ " - - - LAST WILL AND TESTAMENT OF RUTH Z. JONES I, RUTH I. JONES, of West pennsboro Township tntaili.ng address: Z R. D. i4, Sox 56, Cazlisle, Pennsylvania 17013), Cumberland County, Pennsylvania, being of sound and disposing mind, me:aory and under- standing, do hereby make, publish and declare this as and far my Last will and Testament, hereby revoking and making void any and all wills by me at anytime heretofore made. 1. I direct my hereinafter named Executors to pay all of my just debts and funeral expenses as soon after my death as may be found con- venient to do so. I direct that my body be interred on our burial Iot located in Cumberland valley Memorial Gardens in west Perinsboro Town- ship, Cumberland County. Pen»sylvania. Z, I give, devise and bequeath my house and lot: of ground located in West Pennsboro Township, Cumberland County, Pennsylvania, with mailing address of R. D. $4, Hox 56, Carlisle, Pennsylvania 17013, together with all the household goods and furnishings therein which belong to me, to my two l2) daughters, Kathleen A. Jones, and Loretta M. Jones, as joint tenants with the right of survivorship and not as tenants in common- I specifically bring to the attention of my Executors that the bedroom suite used by my daughter, Loretta M. Jones, belongs to her and the major portion of the household goods and furnishings belong to my daughter, Kathleen A. Jones. 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 in equal shares to such of my three t3) children as shall survive me by a period of ninety t90) days, but should any of theta fait to so survive me then the share such deceased child would ~ have received shall pass to such of his or her issue as shall survive °~ ms by a period of ninety i90) days, per stirpes, and i.f there be no such issue the same shall lapse and be added to the other shares, per stirpes. I am the mother of the following three (3? children: Kathleen A. Jones, Loretta M. Jones and Lloyd R. 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Type of Account Account Number Ownership (Names oj~ Opening Date Balance on Date of Death Accrued Interest Total 2. Type of Account Account Number Ownership (Names o, fl Opening Date Balance on Date of Death Accrued Interest Total Checking Account 420425 Ruth I Jones 09/01/67 $2,042.67 $ .00 .......................................................................................................................................... . $2,042.67 Savings Account 15004200900874 Ruth I Jones 05/06/83 $4,244.05 $ .06 .......................................................................................................................................... . $4,244.11 3. Type of Account Account Number Ownership (Names o, fl Opening Date Balance on Date of Death Accrued Interest Total 4. Type of Account Account Number Ownership (Names o, f ) Opening Date Balance on Date of Death Accrued Interest Total Certificate of Deposit 31003911158573 Ruth I Jones Kathleen A Jones 05/05/09 $6, 056.15 $ 1.00 $6, 057.15 Certificate of Deposit 31003911158581 Ruth 1 Jones Kathleen A Jones 05/05/09 $3,000.00 $ .50 _. __ $3,000.50 For further account information, dosures and/or reimbursement of funds please call the High Street Carlisle Office at #717-240-4536. We were unable to locate any safe deposit box for the above-mentioned decedent. This letter does not indude any accounts in which the deceased may have been listed as Power of Attorney, Custodian of Uniform Transfers, Representative Payee, or Trustee under a Written Agreement Sincerely, ,, Tammy Spencer Adjustment Service 'J' v1 C cr~'7 '~,---~~ TaxDB Result Details T~Pta;lerl Results for Parcel 46-19-1653-001. in the 2010 Tax Assessment Database DistrictNo 46 Parcel ID 46-19-1653-001. MapSuffix HouseNo 1555 Direction Street NEWVILLE ROAD Ownerl JONES, PAUL R & RUTH I C/O PropType R PropDesc LivArea 1362 CurLandVal 42900 CurImpVal 96100 CurTotVal 139000 CurPretyal Acreage .75 CIGrnStat TaxEx 1 SaleAmt SaleMo SaleDa SaleCe SaleYr DeedBkPage 0024P-00534 YearBlt 1955 HF File Date 03/01/2005 HF_Approval Status A 2/22/11 12:01 PM http://taxdb.ccpa.net/details.asp?id=46-19-1653-001.&dbselect=l Page 1 of 1