HomeMy WebLinkAbout06-21-11
1505610140
REV-1500 EX (01-10)
PA Department of Revenue OFFICIAL USE ONLY
Bureau of Individual Taxes County Code Year File Number
Po Box 28oso1 INHERITANCE TAX RETURN
_ Harrisburg, PA 17128-0601 2 1 1 1 D 5 2 2
RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
1 6 2 1 2 1 8 3 8 1 2 2 3 2 0 1 0 0 5 1 9 1 9 1 8
Decedent's Last Name Suffix Decedent's First Name MI
I R W I N R I C H A R D B
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
K A T H L E E N I R W I N L
Spouse's Social Security Number
1 6 6 1 4 0 2 0 3 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
0 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder 12eturn (date of death
prior to 12-13-£i2)
4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required
death after 12-12-82)
OX 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 8. Total NumbE:r of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax sunder 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
R O G E R B- I R W I N E S Q U I R E 7 1 7 2 4 9 2 3 5 B
First line of address
6 0 W E S T
Second line of address
City or Post Office
C A R L I S L E
Correspondent's a-mail address:
State
P A
REGISTER OIF VI~IILLS USE ONLY
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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 prepa~rer has any knowledge.
SIGNATU F PE SON RESP SIBL R FILING RETURN )AT
ADDRESS
8 STRAYER DRIVE CARLISLE PA 17013
SIGNATURE OF~EQARER OTH THAN PRESENTATIVE GATE '
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ADDRESS -'F-
60 WEST POM1 ET STREET CARLISLE PA 17013
PLEASE IJSE ORIGINAL FORM ONLY
Side 1
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REV-1500 EX Page 3
Decedent's Complete Address:
File Number
21 11 0522
DECEDENT'S NAME
RICHARD B. IRWIN __
STREET ADDRESS ---
8 STRAYER DRIVE
CITY
CARLISLE STATE
PA ZIP
17013
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/Payments
A. Prior Payments
B. Discount
3. Interest
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in oval 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.
Total Credits (A + B) (2)
(3)
(4)
(5)
Make check payable to: REGISTER OF WILLS, AGENT
0.00
0.00
0.00
0.00
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 : ................................................................ ...... ^ Q
b. retain the right to designate who shall use the property transferred or its income; .......................... ...... ^ Q
c. retain a reversionary interest; or .......................................................................................... ...... ^ 0
d. receive the promise for life of either payments, benefits or care? ................................................. ...... ^ Q
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .................................................................................. ..... ^ Q
3. Did decedent own an "intrust for" orpayable-upon-death bank account or security at his or her death? .... ..... ^ Q
4. Did decedent own an individual retirement account, annuity or other non-probate property, which
contains a beneficiary designation? ............................................................................................. ..... ^ Q
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
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(x)(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(x)(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(x)('1.3)]. Asibling is defined, undE
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
RE'V-1508 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF FILE NUMBER
RICHARD B. IRWIN 21 11 0522 _
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.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. SUNAMERICA 32,192.77
ANNUITY #7208932A
BENEFICIARY: THE ESTATE OF RICHARD B. IRWIN
TOTAL (Also enter on line 5, Recapitulation1 $ 32,192.77
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX+ (10-09)
pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES AND
ADMINISTRATIVE COSTS
to i A i t uli- FILE NUMBER
RICHARD B. IRWIN 21 11 0522
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION
AMOUNT
A. FUNERAL EXPENSES:
1.
B
1
2.
3.
4,
5.
6.
7.
City State Zip
Year(s) Commission Paid:
ADMINISTRATIVE COSTS:
Personal Representative Commissions:
Name(s) of Personal Representative(s)
Street Address
City State ,_,. ZIP
Relationship of Claimant to Decedent
Attorney Fees: IRWIN & McKNIGHT
Family Exemption: (If decedents address is not the same as claimants, attach explanation.)
Claimant
Street Address
Probate Fees: REGISTER OF WILLS
Accountant Fees:
Tax Return PreparerFees: PATRICIA A. ROSENDALE, CPA
REGISTER OF WILLS -FILING FEE
1,750.00
107.50
375.00
30.00
TOTAL (Also enter on Line 9, Recapitulation) J ;$ 2,262.50
If more space is needed, use additional sheets of paper of the same size. ~
REV-1513 EX+ ((}1-10)
pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
RICHARD B. IRWIN ~~ ~ ~ n~~~
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 [Include outright spousal distributions and transfers under
Sec. 9116 (a) (1.2).]
1. KATHLEEN L. IRWIN Spousal 29,930.27
8 STRAYER DRIVE REMAINDER
CARLISLE, PA 17013
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWY ABOVE ON LINES 15 T HROUGH 18 OF REV-1500 COVER S HEET, AS APPROPRIATE.
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT TAKEN;
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
I
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. g~
SCHEDULE J
BENEFICIARIES
n inure s{~dce is neeaea, use aaaiuonai sneers or paper of the same size.
-! i
~T1I ~Yt~ ~PSt~ritPltt
I, RICHARD B. IRWIN, of South Middleton Town
ship,
Cumberland County, Pennsylvania, declare this instru
ment to be
my last will and testament, hereby expressly revokin
g all wills
and codicils heretofore made by me.
1• I direct my executrix to pay all of my debts
funeral
and administrative expenses as soon as may be done co
nveniently
after my decease.
2. I authorize and empower my executrix to sell a
ny r~_alty
owned by me at my death, and not specifically devised her '
either eir~, at
public or private sale, and to give good and suffi :'
c lent
deeds therefor, in fee simple, as I could do if livin
9•
3• I give, devise and bequeath all of my estate
of every
nature and wherever situate to my wife, Kathlee
n L. Irwwin,
providing she shall survive me by sixty days.
4. Should the gift in Paragraph No. 3 not take e
ffect., I
devise and bequeath all of my estate of every nature
and wherever
situate to my two children, share and share alike
the child or
children of any deceased child taking the share th '
eir parent
would have taken if living.
5• I nominate and appoint Kathleen L. Irwin to
be i:he
executrix of this my last will and testament; she is to se <~
rve a.,
such without bond. Should she die before my death re
nounce or•
refuse to serve for any reason, or die leaving an of m
Y y estate
unadministered, I nominate and appoint Thomas R. Irwin .and
Larry E. Irwin, as substitute executors, also to serve as such
without bond with the same powers as are given herein to my
executrix.
6. I hereby suggest that my personal representative
retain the services of Irwin, Irwin & McKnight, as attorneys
in the settlement of my estate.
IN WITNESS WHEREOF, I have hereunto set my hand and seal
th i s L~ ~' day of January, 1990.
~` -
C RD B.~ RWIN
Signed, sealed, published and declared by Richard B.
Irwin, the above named testator, as and for his last will
and testament, in the presence of us, who at his request, in
his presence and in the presence of each other have subscribed
our names as witnesses hereto.
-~..7Llo~rl~~2
~f~ . _ d°4~ !_ o ,
ACKNOWLEDGEMENT AND AFFIDAVIT
WE, RICHARD B. IRWIN, BETZI A. MORRISON and SHARON L.
SCHWALM, the testator and witnesses respectively, whose names
are signed to the foregoing instrument, being first duly sworn,
do hereby declare to the undersigned authority that the
testator signed and executed the instrument as his Last Will
and that he had signed willingly, and that he executed it ass his
free and voluntary act for the purpose herein. expressed, and
that each of the witnesses, in their presence and hearing of
the testator, signed the Will as a witness and that to
the best of their knowledge the testator was at that time
eighteen years of age or older, of sound mind and under no
constraint or undue influence.
B. R
.~, ,~° ap , p~
COMMONWEALTH OF PENNSYLVANIA:
ss.
COUNTY OF CUMBERLAND :
Subscribed, sworn to and acknowledged before me by
RICHARD B. IRWIN, the testator, and subscribed and sworn to
before me by BETZI A. MORRISON and SHARON L. SCHWALM,
witnesses, this ~e day of January, 1990.
RQGEf~ :~. cn1N1~, t~;CTAAY PUBLIC
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