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HomeMy WebLinkAbout04-07602~7 REV-I~00 EX (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BEPT, 280601 HARRISBURG, PA 17128-0601 REV-1500 OEE,O,^L USE INHERITANCE TAX RETURN 04 1 RESIDENT DECEDENT 'cou. eoo .... U ,BER DATE OF BIRTH (MM-DD-YEAR) ]ECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Anna Mae Speers SOCIAL SECURITY NUMBER 201-18-9866 DATE OF DEATH (MM-DD-YEAR) TH~S RETURN MUST lIE FILED IN DUPLICATE WrTH THE 7/2/2004 REGISTER OF WILLS F APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER ~1 Uti§in;I Returq [~] 2. StJpplemer~t81Retum ~ 3 Remai.der Return (date of d .............. 3-82) ~ 4 Limited Esta,e ~4a Future Interest Compromise (date of death after 12-,2 82) ~ 5 Federal Estate Tax Return Required ~ 6 Deceden[DiedTestate(AttachcopyofWi[I) ~ 7 DecedentMaintainedaLivingT~st(AttachcopyofT~sl) 8 TotalNumberofSareDeposilBoxes Z NAME Robert G, Frey FIRM NAME (If Applicable) Frey & Tiley~ TELEPHONE NUMBER 717-243-5838 8 9 1 Real Estate (Schedule A) (1) NONE 2 Stocks and Bonds (Schedule B) (2) NONE 3 Closely Held Corporation. Partnership or Sole-Proprietorship (3) NONE 3OMPLETE MAILING ADDRESS 5 South Hanover Street Carlisle, PA 17013 4 Mortgages & Notes Receivable (Schedule D) (4) NONE 5 Cash, Bank Deposits & Miscellaneous Personal Propedy (Schedule E) (5) NONE 6 Jointly Owned Property (Schedule F) (6} ~Separate Billing Requested 7 Inter Vivos Transfer & Miscellaneous Non-Probate Proper~y (Schedule G or L) (7) NONE TOTAL GROSS ASSETS (total Lines 1-7) Funeral Expenses & Administrative Costs (Schedule H) (9) OFFICIAL USE ONLY Debts of Decedent, Modgage LLabifities, & Liens (Schedule I) ',10) NONE TOTAL DEDUCTIONS (total Lines 9 & f0) NET VALUE OF ESTATE (Line 8 minus Line 11 ) Charitable and Governmental Bequests/Sec 9113 Trusts (or which an election to tax has not been made (ScheduLe J) Ne[ Value Subject to Tax (Line 12 minus Line 13) 13,434 (8) 1,792 13,434 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES (12) 1,792 11,642 11,642 15 Amount of Line 14 taxable at the spousal tax rate .or transfers under Sec9116 (a)(1 2) 16 Amount of Line 14 taxable at lineal rate 17 Amount of Line 14 taxable at sibling rate 18 Amount of [ine 14 taxable at collateral rate 19 Tax Due x .0 11,642 x .045 x ,12 x .15 (15) (16) (17) 09) 524 524 2~ Anna Mae Speers 201-18-9866 Decedent's Complete Address: STREET ADDRESS CITY STATE ZIP ~ PENNSYLVAN A 17013 Tax Payments and Credits: 1 Tax Due (Page 1 Line 19) 2 Credits/Payments A Spousal Povedy Credit B Pdor Payments C Oiscount 25 (1) 524 Total Credits (A + B + C ) (2) 25 3 Interest/Penalty if applicable D rnterest E Penalty Total Interest/Penalty ( D + E ) (3) 4 If Line 2 is greater than Line 1 + Line 3, enter the difference This is the OVERPAYMENT Check box on Page 1 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) 499 A Enter the interest on the tax due (SA) B Enter the total at Line 5 + 5A This is the BALANCE DUE (5B) 499 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 properly transferred; b~ b~J b retain the right to designate who shall use the property transferred or its income; b~ c retain a reversionary interest; or LJ b~d d receive the promise for life of either payments, ben¢'ts or care? [] [] 2 If death occurred a¢ter December 12,1982,did decedent transfer property within one year of death without receiving adequate consideration? 3 Did decedent own an 'rin trust for" or payable upon death bank account or security at his or her death? bJ b~ 4 Did decedent own an Individual Retirement Account, annuity or other non-probate propedy which contains a beneficiary designation? [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE [T AS PART OF THE RETURN, Under penailies of perlury, [ declare that I have examJned this re[urn, [ncJuding accompanying schedules and s~atements and to the besl Of my knowJedge and belief, It is Irue, , and complete Declaration of preparer ether than Ihe pemonal represenlalive is based on all information Of which preparer has any knowledge SIGNATURE OF F :~ FILING RETURN DATE DATE For dates of death on or after July I 1994 and before January 1, 1995, the tax tale imposed on [he net value of Iransfers to or for the use of Ihe surviving spouse is 3% [72 P S Section 9116 (a)(1 1 )(i)] For dates of dealh on or after January 1, 1995, Ihe lax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P S Section 9116 (a)(1 1 )(ii 217 REV-1509 EX+(6 98) COMMONWEALTH OF PENNSYLVANFA rNHERfTANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF Anna Mae Speers FILE NUMBER If an asset was made joint within one year or'the decedent's date of death, it must be repot[ed on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A Alfred H. Speers, Jr. Son 90 Southside Drive Newville, PA 1724'~ JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY I % OF DATE OF DEATH 1. A 8/~/71 PNCAcct. No. 5140192'~15 26,868 50.00% 13,434 TOTAL (Also enter on line 6, Recapitulation $ 13,43L (If more space is needed, insert additional sheets of the same size) 217 REV 1511 EX + (12 99) COMMONWEALTH OF PENNSYLVANIA ~NHER~TANCE TAX RETURN RESfDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Anna Mae Speers Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT 2. 3. 5 6. 7 8. 9. FUNERAL EXPENSES: Internment fee to cemetery Cremation Society of Pennsylvania Monument engraving ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s) ! EIN Number of Personal RepresentatLve(s) Street Address CiW State __ Zip Year(s) Commission Paid: Attorney Fees Family Exemption: (Il decedent's address is not the same as claimantrs, attach explanation) Claimant Street Address City ReLationship of Claimant to Decedent Probate Fees Aooountent's Fees Tax Return Preparer's Fees Final nursing home bill to Todd Home Ambulance bill Final pharmacy bil~ state __ Zip 275 290 150 100 85O 63 64 TOTAL (Aisc enter on line 9, Recapitulation; S 1,792 (if more space is needed, insert additional sheets of the same size) PNCBANK July 28, 2004 Robert G Frey Attorney at Law 5 $ Hanover St. Carlisle, PA 17013 scp Estate of Anna Mae Speers (Deceased) SSN: 201-18-9866 DOD: 07-02-20(M Dear Mr. Frey: In response to your request for Date of Death balances for the customer noted above, our records show thc following: Checking Account Account #5140192115 Established 08-01 - 1971 ANNA MAE SPEERS ALFRED lq SPEERS, IR DOD balance: $26,865.59 + 52.19 accrued interest Please note that this office only provides date of death balances for deposit accounts 0RAs, CDs, Checking and Savings account~). We do not process any fi~uctal transactions or provide statements. Ifyou need assistance with any of these items, please call 1-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch Sincerely, Brica L 5cMegel 1-800-762-1775 P7-PFSC-O4 F 300 First Ave. Pittsburgh PA 15219 Member FDIC TOTAL P.O1 I. AST WILL AND TESTAMENT O F ANNA MAESPEERS I, ANNA MAE SPEERS, widow, of the Borough of (~t[qisle~ Cumberbqnd County, Pennsylvania, being of sound and disposing mind, memory and understnnding, do hereby make, publish and declare this as and for my bast Will and Testament, hereby revoi<i.tr and making void any and all Wills by me at any time he,etofore made. I. I direct Iny hereinafter named Executors to pay all of my just debts and rune,al expenses as soon after my death as may be found convenient to do so. 2. All the rest, residue and ~'emainder of my Estate, t'¢al, be~'son~l and mixed, and wheresoever the same may be situate, I give, devise and beqtmath to my son nnd daughte~'- inqaw, Alfred llenry Speet's, Jr.., and Dot'othy Ann Spcers, husband and wire, their heirs and assig'ns, as tenants by the entireties, provided at least one of them slmll survive mc by a period of ninety (90) days, but should both of them fail to so sm'vive me, then I give. devise and bcqueath the same to snch of their thl'ee (3) children as shall sm'vive me by n period of ninety (9tl) days, theii' heirs and assigns, said three childt'en being Mnrjo,ie A. Speers, Kristin L. Speers, and Jack L. Speers, but should any of said three children f~il to survive me by a period of llinety (90) days then the share such deceased child would Imve received slmll pass to such of his or he~' issue as shall survive him o~' hel' by a pet']od o~ ninety (90) days, per stit'pes, and should theI'e be no such issue then said shal, e shall lapse and be adder] to the remaining shares, pet' sti~'pes. 3. [ hereby nominate, constitute and appoint my said son and daughterqnq~w, Ail,ed ttenry Speers, &'., and Dorothy Ann Speers, or either of them, as Executors ~,~ lids my Last Will ~md Testament, but should both of them fail to qualify, then in such event I nominate, constitute and appoint their three (3) children or any of them, they being M~r'jo,ie A. Speers, l<,dstin L. Speers, and Jack L. Speer~, as co Executors, and [ furthe, di,ect that none of them shall be required to post any bond to secu~'e the faithful per£oi'marlce of his or her duties in the Commonwealth of Pennsylvania of in any othei' jurisdiction. IN WITNESS WIIEREOF~ I have het'eunto set my hsnd and seal to this my Last Will and Testament, wl'itten on one (1) page, the 27th day of ,January , 1!183. Signed, sealed, published and declared by ANNA MAI?- SPEERS, the Tcstati'ix above named, as and for her Last Will and Testament, in our presence, who, in her presence, at attesting witnesses. Page I of 1 Prlgc COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENU~ BUREAU OF ~NDIVIDUAL TAXES DEPT 280601 HARRISBURG PA 17128 060! RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV 1162 EX(11 96) NO. CD O04278 SPEERS ALFRED H JR 90 SOUTHSIDE DR NEWVILLE, PA 17241 ESTATE INFORMATION: SSN: 201-189866 FILE NUMBER: 2104 0760 DECEDENT NAME: SPEERS ANNA MAE DATE OF PAYMENT: 08/16/2004 POSTMARK DATE: 08/16/2004 COUNTY: CUMBERLAND DATE OF DEATH: 07/02/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $524.00 TOTAL AMOUNT PAID: $524.00 REMARKS: A SPEER SEAL CHECK# 7053 INITIALS: VZ RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES TNHERITANCE TAX DZV/SION DEPT. Z60601 HARRTSBURG, PA 171Z8-060! COMMONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1;¢? EX AFP ANNA H '04 ~CT 13 ROBERT G FREY FREY & TILEY 5 S HANOVER ST L,i.;, CARLISLE PA 170~i'i;~: ..... DATE 10-11-200q ESTATE OF SPEERS DATE OF DEATH 07-OZ-ZOOq FILE NUHBER 21 0~-0760 !.~-~(-}BCOUNTY CUMBERLAND ACN 101 Amount Remitted HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF SPEERS ANNA HFZLE NO. Z! 0~-0760 ACN 101 DATE 10-11-200q TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held S~ock/Partnersh/p Interest (ScheduZe C) (3) q. Mortgages/Notes Rece/vable (Schedule D) (q) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 6. Jo/ntly O~ned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Tote! Assets APPROVED DEDUCTIONS AND EXEHPTZONS: 9. Funeral Expanses/Ada. Costs/M/sc. Expanses (Schedule H) (9) 10. Debts/Mortgage L/eb/1/ties/L/ens (Schedule I) (10) 11. Total Deduct/ons 12. Net Value of Tax Re~urn 15. 1~. Char/table/Governaental Bequests; Non-elected 9115 Trusts (Schedule J) Nat Value of Estate Subject to Tax .00 .00 l~3/qSq. O0 .00 .00 NOTE: To insure proper .00 credit to your account, .00 sube/t the upper port/on of th/s fora w/th your tax payment. (8) 1,792.00 .00 NOTE: 13,~3~.00 IF PAID AFTER DATE INDICATED) SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ASSESSHENT OF TAX: 1.;. Amount of L/ne 1~ at Spousal rata 16. Amount of L/ne 1~ taxable at Lineal~Class A rata 17. Amount of L/ne lq at S/bl/ng rate 18. Amount of L/ne lq taxable at Collateral/Class B rata 19. Pr/nc/pal Tax Due TAX CREDITS: PAYMENT RECETpT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) 08-16-ZOOq COOOq278 Z6.ZO (1.;) .00 X O0 = .00 (16) 11,6q2.00 x Oq5= 52q.00 (17) . O0 X 12 = . O0 (lB) .00 x 15 = .00 (19)= 52q. O0 AMOUNT PAID 5Zq. O0 reflect flgures that include the total of ALL returns assessed to date. TOTAL TAX CREDIT I 550.20 BALANCE OF TAX DUEl 26.ZOCR INTEREST AND PEN. .00 TOTAL DUE 26.20CR ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REgUZRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR)) YOU MAY BE DU~/~ A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) Zf an assessment was issued previously, lines 1~, 15 and/or 16, 17, 18 and 19 will (11) (12) 11,6qZ. O0 (15) . O0 (1~) 11,6q2.00 RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decadents dying on or before December 12, 19&Z -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life er for years, the Commonwealth hereby expressly reserves the right to appraise end assess transfer Inheritance Taxes at the lawful Class D (collateral) rate on any such future interest. To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (72 P.S. Section Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. --Make check or money order payable to: REGISTER OF #ILLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Nills, any of the 23 Revenue District Offices, or by calling the special gq-hour answering service for forms ordering: 1-800-36Z-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-qq7-3020 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object eithin sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. gE0601, Harrisburg, PA 1712B-0601 Phone (717) 787-6305. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SX) discount of the tax paid is allowed. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine [9) months and one (1) day from the data of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (62) percent per annum calculated at a daily rate of .O0016q. All taxes which became delinquent on and after January l~ 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through ZOOq are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~ ZOX .O00Sq8 ~-8-1991 112 .OOO3Ol ~ 92 .OOOZq7 1983 167. . O00qS8 1992 92 . O00gq7 gOO2 67. . O0016q 198q 117. .000301 1993-199q 77. .000192 Z003 57. .000137 1985 137. .000356 1995-1998 97. .O00Zq7 ZOOq qT. .000110 1986 107. .O00Z7q 1999 77. · 000192 1987 107. .O00ZTq ZOOO 77. .000192 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated.