HomeMy WebLinkAbout05-25-11 (2)J REV-1500 EX (01-10) 1505610143
PA De artment of Revenue ~ OFFICIAL USE ONLY
p pennsylvania County Code Year File Number
Bureau of Individual Taxes DEPARTMENT OF REVENUE
PO 60X.280601 INHERITANCE TAX RETURN 2 1 1 1 0 0 8 0
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
032 18 3670 12 25 2010 02 23 1927
Decedent's Last Name Suffix Decedent's First Name MI
MURPHY JEAN F
(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 OVALS 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 ^ 5. Federal Estate Tax Return Required
(date of death after 12-12-82)
0
® 6 Decedent Died Testate ^ ~ Decedent Maintained a Living Trust
(Attach Copy of Trusl) 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will)
^ 9. Litigation Proceeds Received ^ 10. Spousal Poverty Credit (date of death
between 12-31-91 and 1-1-95) ^ 11. Election to tax under Sec. 9113(A)
(Attach Sch. O)
CORRESPONDENT -THIS SECTION MUST BE COM PLETED. ALL CORRESPONDENCE AND C ONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
CRAIG A DIEHL ESQUI RE CPA 717 763 7613
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First line of address
3464 TRINDLE ROAD
State ZIP C d
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Second line of address
City or Post Office
CAMP HILL
REGISTER LS USEA~ILY 't
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PA 170114436
Correspondent'se-mail address: Cdlehl@CadlehllaW.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.
Gail A. Sands
UAIt
. i
ADDRESS ~
1601 Susan Lane, Mechanicsburg, PA 17055
SIGNATURE OF PREPARER OTHER THAN EP ESENTATIVE DATE
' Craig A Diehl Esquire CPA r '
ADDRESS
3464 Trindle Road, Camp Hill, PA 170114436
Side 1
1505610143
1505610143 J
T
1505610243
REV-1500 EX
Decedent's Social Security Number
oacadent~s Name: M U R P H Y JEAN F. 0 3 2 18 3 6 7 0
RECAPITULATION
1. Real Estate (Schedule A) ........................................................................................ .. 1.
2. Stocks and Bonds (Schedule B) ............................................................................. .. 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)........ .. 3.
4. Mortgages & Notes Receivable (Schedule D) ........................................................ .. 4.
5 4,029.95
. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............... . 5.
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ............ . 6. 1 6 , 3 3 9 6 2
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property 2
4 6 7 5 1
(Schedule G) ^ Separate Billing Requested ............ . 7. ,
8. Total Gross Assets (total Lines 1-7) ...................................................................... . g, 2 2, 8 3 7 0 8
8,845.20
9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... .. 9.
616.54
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. .. 10.
11. Total Deductions (total Lines 9 & 10) .................................................................... .. 11. 9 , 4 6 1 7 4
12
Net Value of Estate (Line 8 minus Line 11) ...........................................................
.. 12. 13,375.34
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.
13,375.34
TAX COMPUTATION -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 .00 15.
16. Amount of Line 14 taxable 13 , 3 7 5 3 4 16 6 0 1 8 9
at lineal rate X .045 ,
17. Amount of Line 14 taxable
at sibling rate X .12 17.
18. Amount of Line 14 taxable
at collateral rate X .15 18.
19. Tax Due ................................................................................................................... .. 19. 6 0 1 8 9
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^
Side 2
1505610243 1505610243
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21 - 11 - 0080
DE EDENT' NAM
Murphy, Jean F.
STREET ADDRESS
1601 Sands Lane
CITY
Mechanicsburg STATE
PA ZIP
17055
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/Payments
A. Prior Payments
B. Discount
640.00
30.09
3. Interest
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check 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.
Make Check Payable to: REGISTER OF WILLS, AGENT.
(3) 0.00
(4) 68.20
(5)
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 December 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 which
contains a beneficiary designation? ...................................................................................................................... 0 ^
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. §9196 (a) (1.1) (i)].
For dates of death on or after January 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 re urn 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 ears 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) (y.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)].
(1)
601.89
670.09
Total Credits (A + B) (2)
• 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)1. A
sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, w ether by blood or adoption.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF Murphy, Jean F. 21 - 11 - 0080
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivorship must be disclosed on schedule F.
ITEM DESCRIPTION VALUE AT DATE OF
NUMBER DEATH
1 2001 Toyota Camry 4,000.00
85,000 Miles
2 ~ Bottom Line -Refund for cancelled magazine subscription ~ 29.95
TOTAL (Also enter on Line 5, Recapitulation) ~ 4,029.95
- SCHEDULEF
COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Murphy, Jean F. 21 - 11 - 0080
If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G.
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
Gail A. Sands
A 1601 Susan Lane
Mechanicsburg, PA 17055 Daughter
Nancy L. Brooks
g 533 N. Bullock Road
Mansfield, PA 16933 Daughter
JOINTLY OWNED PROPERTY:
ITEM
NUMBER LETTER
FOR JOINT
TENANT DATE
MADE
JOINT C~~SCRIPT.l0~11t C~F PRO~ERTY
Include name o Inanclal Ins I u Ion an bank account number
or similar identifying number. Attach deed forjointly-held real
estate.
DATE OF DEATH
VALUE OF ASSET % OF
DECD'S
INTEREST DATE OF DEATH
VALUE OF
DECEDENT'S INTEREST
1 B 12/22/1983 Atlanta Postal Credit Union 20,900.67 50% 10,450.34
Account #8405
2 A,B 5/16/2001 PSECU 11,345.08 33% 3,743.88
Account#0032183670-S4
3 B 09/04/2008 Ameritrade 2,816.74 50% 1,408.37
Account#873116792
4 A 06/01/2007 Members 1st Federal Credit Union 947.45 50% 473.73
Account #305318 ~
5 B 08/18/2008 C&N Bank 526.59 50% 263.30
Account#86027606
TOTAL (Also enter on line 6, Recapitulation) 16,339.62
COMMONWEALTH OF PENNSYLVANIA SCHEDULE G
INHERITANCE TAX RETURN INTER-VIVOS TRANSFERS &
RESIDENT DECEDENT MISC. NON-PROBATE PROPERTY
ESTATE OF Murphy, Jean F.
FILE NUMBER
21 - 11 - 0080
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes.
ITEM
NUMBER
DESCRIPTION OF PROPERTY
Include the name of the transferee, their relationship to decedent
and the date of transfer. Attach a copy of the deed for real estate.
DATE OF DEATH
VALUE OF ASSET
% OF
DECD'S
INTEREST i
EXCLUSION
(IF APPLICABLE) I TAXABLE VALUE
1 I C&N Bank -Individual Retirement Account 2,467.51 100% 0.00 2,467.51
#50001051
I
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I
i
I
i
I
i
i
I
i
I
I
TOTAL (Also enter on line 7, Recapitulation) '! 2,467.51
SCHEDULE H
FUNERAL DCPENSES &
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN /~~~AIw11G~T~ATT /C /'~/'1C~TC~
RESIDENT DECEDENT rY.I1~~ ~~h7 ~ I\F\ ~ NYC \IW ~ ~7
FILE NUMBER
ESTATE OF-Murphy, Jean F. 21 - 11 - 0080
_ Debts of decedent must be reported on Schedule I.
ITEM
NUMBER II FUNERAL EXPENSES: DESCRIPTION AMOUNT
A. 1 I, Dailey Funeral Home -Funeral Bill ~~, 2,985.00
2 ' Tussey Funeral Home -Funeral Bill III 642.00
3 '~ St. Peter's Catholic Church -Grave Opening 125.00
4
B.
1
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
2
3
4
City State Zip
Year(s) Commission paid
Attorney's Fees Law Offices of Craig A. Diehl
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant Gail A. Sands
Street Address 1601 Susan Lane
city Mechanicsburg state PA zip 17
Relationship of Claimant to Decedent Daughter
Probate Fees Register of Wills Cumberland County -Probate Fees
5. j Accountant's Fees
6. Tax Return Preparer's Fees Bob Hagar, CPA
7, ~ Other Administrative Costs
1 Cumberland Law Journal -Estate Advertisement
1,000.00
3,500.00
96.50
175.00
75.00
TOTAL (Also enter on line 9, Recapitulation) 8,845.20
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
- __
Schedule H
Funeral E~enses &
Adminisfiative Casts continued
FILE NUMBER
ESTATE OF Murphy, Jean F. 21 - 11 - 0080
2 The Sentinel -Estate Advertisement 198.16
3 ;Law Offices of Craig A. Diehl -Reimbursement of Certified Mailing of DPW Letter 5.54
4 I Register of Wills -Additional Short Certificates ' 8.00
5 Register of Wills, Cumberland County -Filing Fee for PA Inheritance Tax Return 15.00
6 Register of Wills, Cumberland County -Filing Fee for Family Settlement Agreement 20.00
Page 2 of Schedule H
SCHEDULEI
DEBTS OF DECEDENT, MORTGAGE
COMMONWEALTH OF PENNSYLVANIA LIABILITIES & LIENS
INHERITANCE TAX RETURN 1
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF Murphy, Jean F. 21 - 11 - 0080
Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses.
ITEM DESCRIPTION AMOUNT
NUMBER
1 Discover -Credit Card Account 190.32
2 Holy Spirit Hospital -Medical Expense 52.70
3 APCU Credit Card -Credit Card Account 24.75
4 ~ Hershey MSHMC Physicians Group -Medical Expense ~ 119.96
5 ~ MS Hershey Medical Center Transport -Medical Bill ~ 76.01
6 ~ AAA -Fees to transfer vehicle I 72.00
7 ~ US Postal Service -Postage Expense ~ 5.80
8 ~ Dave Blowers -Amount owed for Tennis Racquet ~ 75.00
TOTAL (Also enter on Line 10, Recapitulation) ~ 616.54
REV•1511 EX+ (11-08) ,~
SCHEDULE)
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Murphy, Jean F. FILE NUMBER
21 - 11 - 0080
~
NUMBER
NAME AND ADDRESS OF PERSON(S) RELATIONSHIP TO
DECEDENT SHARE OF ESTATE
(Words) AMOUNT OF ESTATE
($$$)
RECEIVING PROPERTY Do Not List Trustee(s)
I, TAXABLE DISTRIBUTIONS[include outright spousal
( distributions, and transfers
under Sec. 9116 (a) (1.2)]
1 Gail A. Sands Daughter 1/4 of Residue
1601 Susan Lane
Mechanicsburg, PA 17055
2 Paul D. Murphy Son 1/4 of Residue
176 Schoolhouse Road
Milton, PA 17847
3 Mary R. Hoffman Daughter 1/4 of Residue
741 Weldon Drive
I York, PA 17404
Enter dollar amounts for distributions shown above on lines 1 5 through 18 on Rev 1500 cover sheet, as appropriate.
II NON-TAXABLE DISTRIBUTIONS:
. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
I B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET O.OO
REV-1513 EX+ (9-00) _ ~,
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT SCHEDULE)
BENEFICIARIES continued
ESTATE OF Murphy, Jean F. FILE NUMBER
21 - 11 - 0080
RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$)
RECEIVING PROPERTY Do Not List Trustee(s)
I~ TAXABLE DISTRIBUTIONS [include outright spousal
distributions, and transfers
under Sec. 9116 (a) (1.2)]
4 ~ Nancy L. Brooks Daughter 1/4 of Residue
533 N. Bullock Road
':
'~
i
i Mansfield, PA 16933
I
I
Page 2 of Schedule J
Last Will and Testament '"' ~ ~ - '-'
Q~f
Jean F. Murphy
CLEF; ~~
.. ~.. ,
I, Jean F. Murphy, of Mechanicsburg, Cumberland County, Pennsylvania, being of sound and
disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament,
hereby revoking all Wills and Codicils previously made by me.
ITEM ONE: I direct the payment of my funeral expenses, expenses connected with my last
illness, or other expenses connected with the administration of my Estate, be paid from the assets
of my Estate as soon after my death as can be done conveniently.
ITEM TWO: I direct that there shall be paid from my Estate all debts, inheritance, succession,
transfer and state taxes (both state and federal), or like taxes, that my be assessed or levied against
my Estate on property passing outside this Will or by reason of the legacies and devises herein
made, or which may be in any way or for any reason enforceable against or collectible from my
Estate, which shall be paid from any assets available therefore as determined by my Executor in
his sol, unfettered and sound discretion. My Executor shall, in making this determination, consider
paying such taxes from the residuary without prorating but after considering the ultimate impact
on all beneficiaries wary from this suggestion. I give my Executor discretionary power and
authority to compromise such future tax with the proper governmental officer or authority and gay
the amount so fixed and determined.
ITEM THREE: I give, devise and bequeath the rest, residue and remainder of my estate, real,
personal and mixed, of whatever kind and wherever situated to be divided equally among my four
children, PAUL D. MUPRHY, GAIL A. SANDS, MARY R. HOFFMAN AND NANCY L.
BROOKS per stirpes. In the event that any of my children predeceases me without issue, then I
direct that his or her share shall be divided equally among my remaining children.
ITEM FOUR: I appoint my daughter, GAII. A. SANDS, as Executor of my Will. In the event that
she is unable or unwilling to serve, I appoint my daughter, NANCY L. BROOKS, as successor
Executor.
The term Executor as used in this Will shall be construed to be masculine or feminine, singular or
plural, as the case may be.
I direct that my Executor shall not be required to fiarnish any bond or any security in any
jurisdiction, notwithstanding the fact that she may be a nonresident of the Commonwealth of
Pennsylvania.
ITEM FIVE: In the event that either of my Trustees is unable or unwilling to serve as Trustee,
then I appoint the other named Trustee as Trustee in her stead.
ITEM SIX: My Executor and my Trustee shall have the following powers in addition to but no in
limitation of those powers vested in fiduciaries by law and by other provisions of this Will,
applicable to all property held by them, exercisable without court approval and effective until
actually distribution of all property:
(1) To retain any property received by them for so long as they deem proper, and invest and re-
invest in all forms of property, without restriction to investments authorized for fiduciaries and
without regard to any principle of productivity, diversification, or risk.
(2) To sell or exchange for cash, property or credit, or to lease, any real or personal property, or to
give options for those purposes, for such prices and upon such terms and conditions as they
may deem proper.
(3) To manage and operate all real estate inclu ding but not limited to the power to release,
partition, vacate or abandon it, to grant and acquire licenses and easements with respect
thereto, to make improvements to or upon it, and to construct, demolish, alter, repair, and
maintain buildings or other improvements.
(4) To borrow money from any source and mortgage or pledge as security any property where
necessary in the opinion of the Executor or Trustee.
(5) To arbitrate, compromise, adjust or settle any claim or controversy.
(6) To distribute in cash or kind, or partly in each, and for that purpose, to divide, partition and
allot property at valuations fined by them
(7) To employ investments counsel, brokers, attorneys and such other assistants and agents as thye
may deem advisable.
(8) To execute and deliver any written instruments which they may deem advisable to carry out
any power or discretion granted to them
My Executor and Trustee shall have the same power, authority and discretion to deal with any
situation which may arise respecting my estate as would be lawful for them were they the actual
owners of the estate. To grant my Executor and Trustee any specific power, authority or
discretion shall not be construed to limit in any way the full power, authority, discretion which it is
intended and directed shall be exercisable at all times by them respecting any and all matters
pertaining to my estate or any part thereof. My Executor and Trustee, acting in good faith, shall
not be responsible or accountable for any loss resulting from the exercise or non-exercise of any of
the powers, authority or discretion conferred upon them by the provisions of this Will. ~ L ?
IN WITNESS THEREOF, I have hereunto set my hand and sell this `~ day of ~ lJ d D ,
2008.
WIT
~ ~~~
.~
/f Jean F. Murphy
1
v
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
We, JEAN F. MURPHY, ~1o~..re3~ Cn~~.
and ~ou.x~ C~~~~ ,Testatrix and witnesses, respectively,
whose names are signed to the attached instrument, being first duly affirmed, do hereby declare to
the undersigned authority that the Testatrix signed and executed in the instrument as her Las Will
and Testament and that she signed willingly and that she executed it as her free and voluntary act
for the purposes therein expressed, and that each of the witnesses, in the presences and hearing of
the Testatrix signed the Will as witnesses and that to the best of our knowledge, the Testatrix as at
the time eighteen (18) years of age or older, of sound mind and under no constraint or undue
influence.
~~_
tc.-~., ~ ~[..-
e F. Murphy
fitness
:,
Witness
Sworn and subscribed to
Before me this ~~ day
Of dc~'D D @r ,
2008.
~.
~~~ ~ ~~~~
Notary Public
COMMON~dVEAETH OF FEPdi`~5`r'i.Vki4;~;
NCTAl2lAL SEAL ~
ROSERTA E. f31ESECKI=R, Notary Public
Camp Hill Boro, Cumberian~ County
~Y Corutaission Expires July 23, 20Q