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HomeMy WebLinkAbout09-16-11J 15056101 REV-1500 ~(o,_,o, 45 PA Department of Revenue PennaylVania PO eu of Individual Taxes ~,rac,~„B,~ BOX 2808pt ~a~r ENTER HaRisbu PA 17,28-~60, INHERITANCE Tq)( RETURN ~CEOENTrNF RESIDENT D Social Security Number ORMgnpN aELOW ECEDENT 17 8 - sate of De~h 1 b- 4 5 5 5 MMDpyy~'Y Date of Birth Decedent's Last Name 0 92 4 2 010 County Code Year~~ !l File Number ~ 1 C C" r jt~~ :~ MMDDyyyy Kuhn Sunbc 01291921 Decedent's First Name ~f APPt~cable) Enter Surviving Sppuses Information Be-ow Spouse's Last Name The.7_ma suf-bc sPouae's First Nwme Spouse's Social Secu-itY Number FILL tN gpPROPRwTE BOXES BELOW TH13 RETURN MUST BE FILED IN DUPL~gTE {KITH THE ® t~ ~+nal Return REGi13TE'R pF WILI.$ 0 2. Supplemental Return 0 4. Limited Estate rr^~~--~~ [~ 4a. Future Intere~ Corn V 3. Remainder Return (date of death ® 6' Decedgrrt Died 7 death i~romise (date of prior to f2-13.g2j (qm3~ estate after 12.12-82) [~ 5. Federal SPY of Wfll) ~ 7• Decederrt Meintalned a Living Trust Estate Tax Return Re C] 9. Lrti~ation Proceeds (Attach 0 quired Received SPY of Trust) --.... 6. Totat Num C ~ 10. Spousal PoyprtY Credit (date of deem ber of Safe pert Boxes f'OtVOENT-7}gSSE between,1231-91 and 1-1~ ~] 11. E Hams CTrpN MUST BE COMPLETEp. ALL ~~~NCEHCE Ar~D Ct>H -ection to tax under Sec. (q~~s~•O) 91t3(A) ROBERT Fl~EHn4L ru(pr~~~ G • FRE Y paYNme Teb 311WLD BE q~TED ~, Phone Nut»ber 717243583~~,-~ Frst line of address = F-: - ^~ ` ~,i 5 SOUTH HANOVER STREET `~' ~~' Second Tine of address - -? ~" ' __ ` r _ ... _ )-,j _. City or Post pfTice ~ -,_ _.~ _..~ CARLISLE state ZtP Code Ca'-~ ' corr~pw~denrs PA 17 013 e{na'taddress: RFREY true ~ peryury, @FREYTILEY•COM sIGNq~~andco~ a Dedarationof elo~rrr ret~n, r RE OF P 501-RE other than the ~ r ay~8 statements, a to R FILING RETURN atrve ~ wed ~ all i my SS r~o-mation of which has ~ k , rf is r ~Y ~, D TE SIGNATU REPA R rY~ l f/ ~~~ A EPR TATN / ~ ~~ r,~ '~ t / /~~ ~ SOUTH HANOVER STREET, C ~ 7E SLE, PA 17013 T! pLE'I4SE' USE ORrQrN,~ FORM ONLY L 1505b10145 Side 1 1505610145 MI P MI _ T? _ ; ~ ~• 'r 7 J REV-1500 EX 1505610245 Decedent's Name: Thelma P RECAPITULATION Kuhn 1 • Real Estate (Schedule A) . , • .. . ....................... Decedent's Social Security Number 178-16-4555 2• Stocks and Bonds (Schedule B) ... , , 3• Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C . • 2 NONE ... 3. NONE 4• Mortgages and Notes Receivable (Schedule D) ........ . ................. 4. NONE 5• Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) ..... , 5 6• Jointly Owned Property (Schedule F) Separate Billing Requested ........ 6. NONE 7• Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested ...... . 8. Total Gross Assets (total Lines 1 throw h 7 7 9 ) .................. ......... 8. 9. Funeral Expenses and Administrative Costs (Schedule H) ...... . ........... 9. 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ... . 11. Total Deductions (total Lines 9 and 10) .... , • ~ ~ ~ ~ ~ 10. NONE .......................... 11. 12. Net Value of Estate (Line 8 minus Line 11) .... , 13• Charitable and Governmental Bequests/Sec 9113 Trusts for which 12 an election to tax has not been made (Schedule J) .... . ...... 14. Net Value Sub'ect to Tax Line 12 minus Line 13 ...... 13 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 14 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0 0 16. Amount of Line 14 taxable 15. at lineal rate X .0 4 5 1 ~• Amount of Line 14 8 0 6 9 4. 5 9 11i taxable at sibling rate X • 12 18. Amount of Line 14 taxable at collateral rate X 1 ~ .15 18. 19. TAX DUE .... , . . ................ ................. 19. 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 74900.00 27760.00 6700.00 109360.00 28665.41 28665.41 80694.59 0.00 806-~59 0.00 3631.26 0.00 0.00 3631.26 L 1505610245 Side 2 1505610245 J REV-1500 EX Page 3 Decedent's Complete Address: DECEDENT'S NAME Thelma P Kuhn STREET ADDRESS 1224 CENTERVILLE Roan CITY File Number 21-10-0993 STATE ZIP 178-16-4555 Tax Payments and Credits: PA 17241 1 • Tax Due (Page 2, Line 19) 2• Credits/Payments A. Prior Payments (1) 3631.26 B. Discount 3. Interest Total Credits (A + g) (2) 0.00 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) 25.01 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (4) 0.00 (5) 3656.27 Make check payable to: REGISTER OF tiIVILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN 1. Did decedent make a transfer and: "X" IN THE APPROPRIATE BLOCKS a. retain the use or income of the property transferred; ... . Yes .................................................................... • X b. retain the right to designate who shall use the property transferred or its income; ........, ^ X c. retain a reversionary interest; or ......... ^ . , ... 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? ............................................................. . ......... ^ X 3. Did decedent own an "in trust for" orpayable-upon-death bank account or security at his or her death? .... ^ ^ 4. Did decedent own an individual retirement account, annuity or other non-probate roe contains a beneficiary designation? .......................................................... p p ~'• which ............................ ^ X IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AN ^ or dates of death nn „~ ~~..,. ~..~... D FILE IT AS PART OF TNf= oeTi ~e.~ spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)] • --•~ ~, ~~~w, ana oetore Jan. 1, 1995, the tax rate imposed on the net v<31ue of transfers to or for the use of the surviving v„" or 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 i2 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, anti the statutory re uire ssets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary, the surviving spouse is 0 percent or dates of death on or after July 1, 2000: q ments for disclosure of 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 u 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 se of a natural parent, an 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. 9116cept as noted in defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood § (a)(1.3)]. A sibling is or adoption. REV-1502 EX+ (Ot_tp~ Pennsylvania DEPARTMENT OF REVENUE INHERITANCE 7Ax RETURN RESIDENT DECEDENT ESTATE OF• SCHEDULE q REAL ESTATE :Ima P Kuhn FILE NUMBER: 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 rice a would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonablOe know ed e Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F. p t which property ITEM Attach a copy of the settlement sheet if the grope 9 of the relevant facts. NUMBER Include a copy of the deed showing decedent's interest if ownedaas tenant in common. DESCRIPTION VALUE AT DATE ~~ 1224 CENTERVILLE ROAD, NEWVILLE, PA. HOUSE AND LOT OF GROUND OF DEATH See HUD-1 Settlement Statement attached 74,900 TOTAL (Also enter on Line 1, Recapitulation.) $ If more space is needed, use additional sheets of paper of the same size. REV-1508 EX+ (g_gg) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAx RETURN RESIDENT DECEDENT PCTwTr ~~ Thelma P Kuhn L,..i~.a„ .~. SCHEDULE E CASH, BANK DEPOSITS, ~ MISC. PERSONAL PROPERTY --- •• •~ ~~....ccus or negation and the date the proceeds were received by the estate. ITEM All ro ert 'ointl -owned with right of surviv.,.~ti:.. _.._.. ._ 1 M8~T ACCOUNT NO. 422975 v~J`~Rir I IVN 2 M&T ACCOUNT NO. 15004217253307 3 Net proceeds from the sale of personal ro e 4 Real Estate tax proration from HUD-1 settleme t st tement FILE NUMBER 21-1 n-n44~ ,WE AT OF DFa 3,976 18,217 4,238 1,329 (If more space is needed, insOertAad(ditional sheetslof the same itulation) $ 27 760 size) REV-1510 EX+ (OS-09) Pennsylvania SCHEDULE G DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS & INHERITANCE TAX RETURN RESIDENT DECEDENT MISC. NON-PROBATE PROPERTY ESTATE OF Thelma P Kuhn FILE NUMBER This schedule must be completed and filed if the answer to any of questions 1 through 4 on page thr0ee0O99e REV-1500 is yes. DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND NUMBER THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH ~ 1. LAND-LOCKED PARCEL GIVEN TO NEPHEW. SEE ~~ OF DECD'S EXCLUSION TAXABLE VALUE OF ASSET INTEREST (IF APP~ICABIE) ASSESSMENT SHOWING REDUCTION IN VALUE AFTER 9700 100.00% VALUE TRANSFER OF $97pp 3,000 6,700 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 TOTAL Also enter on Line 7, Reca itulation $ 0 If more space is needed, use additional sheets of paper of the same size. 6,700 REV-1511 EX + (10-09) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS FILE NUMBER ITEM NUMBER A- FUNERAL EXPENSES: 1• Funeral Expense Decedent's debts must be repo ched 9,402 B• ADMINISTRATIVE COSTS: 1 • Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address --~_ City Year(s) Commission Paid: State _ ZIP 2• Attorney Fees: 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: 5• Accountant Fees: 6' Tax Return Preparer Fees: ~• Costs of real estate sold $. Mileage for Executor, 2400 miles at $0.51 per mile If more space is needed, use additionaOsheets olf paper of the s me i Recapitulation) $ 3,500 312 14,227 1,224 REV-1513 EX+ (p1-10) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: Thelma P Kuhn SCHEDULE J BENEFICIARIES NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPER I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1 DAVID JEFFERY DUNCAN 1227 SIR GEORGE CIRCLE, VIRGINIA BEACH, VIRGINIA 23452 2 SUSAN HALLIDAY 508 EAST MAIN STREET, ROARING SPRINGS, PA 16673 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) GRANDDAUGHTER FILE NUMBER: 1-10-0993 AMOUNT OR SHARE OF ESTATE OF RESIDUE OF RESIDUE ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SH IET, 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 If more space is needed, use additional sheets of paper of the same siz 0 Summary Amount Electric Energy $495.05 Expenses of Sale from HUD-1 Settl $2,787.30 ement Statement Taxes Telephone $254.97 Insurance $37.29 Cleaning $326.00 Miscelaneous $1, 368.00 Trash $35.59 Settlement Costs from HUD-1 Settl $45.21 ement Statement 8,878 Total Expenses of Real Estate Sold 14 227 Practitioner Portal 9/16/11 3:01 PM Penalty and Interest Calculations CALCULATION DATES- 6/24/11 TO 9/16/2011 TAX DEFICIENCY $ 3,631.26 CALCULATED INTEREST $ 25.01 BALANCE AS OF 9/16/2011 $ 3,656.27 Star O tps://wN'N'.dorese rvices.state. pa. us/pitservices/Default.aspx Page 1 of 2 aQ~p,SMEUt~, o z * ~, ' OMB Approval No. 2502-0265 IIIIIAAA~~Ipiil A. Settlement Statement (HUD-1) 9&~' ~eJE~ P, B• TYPe of Loan 6. File Number: 7. Loan Number: 1. ^ FHA 2. Q RHS 3. ~ Conv. Unins. 2011070009HS 8. Mortgage Insurance Case Number: 4. Q VA 5. Q Conv. Ins. 1351107572 C. Note: This form rs fumishetl to give you a statement o/actua/settlement costs. Amounts paid fo end by the settlement agen! are shown. Items marked "(p, o.c)"ware paid outside the closing; they are shown here for informational u D. Name and Address of Borrower P rposes and are not included in the totals. E. Name and Address of Seller: F. Name and Address of Lender: Gary S. Fohringer 1224 Centerville Road Estate of Thelma P. Kuhn United Wholesale Mortgage Newville, PA 17241 ~ 555 S. Adams Road, Suite 200 Birmingham, MI 48009 G. Pro ~'-- perty Location: 1224 Centerville Road Newville, PA 17241 Cumberland County, Pennsylvania H. Settlement Agent: 20-4444871 Hometown Settlements, LLC 3800 Market Street Camp Hill, PA 17011 Place of Settlement: 3800 Market Street I. Settlement Date: Ph. (717)761-417n September 2, 2011 Gross Amount Due from 80,171.47 1420. Gross Amount Due to Seller '~03. Cash X From ' ""''""r euz. Less reductions due Seller (line 520) 76,228.65 7o Borrower I 617047 ( 8,878.80; 603. Cash ~X To ~ From Seller The undersigned hereby acknowledge receipt of a completed2fo l 67 349 85 py of this statement & any attachments a rred to i Borrower Gary S. F ringer Seller I ~~\n~. -E---sllltat---e cf Thelma P. Kuhn ~' ~ ~ ~' by David Jeffery Duncan, Co-Executor by Susan Halliday, Co-Executor process. ~ Gump Ina SeMement ~~ res nee br rAlbCtlrp, reviewing BnE reponirg Me tlate Thie agency may nDl collaq Nis infomtatlpn a d mpk eI~M se(p nnunless k d splays acurra~py ya d OMB contrpl numbs ~tNo con yantiariry Is ep ssureC, Utis tl sclosura is man0atory_ 7rus js tlesjgnatl tp pmylEe Ne parties to a RESPA ppyeretl Uansacpgn ydpi jnformarlan n you are not requires w Page 1 of 3 HUD-1 (2011070009 HS. PFD/2011070009HS/28) Page 2 of 3 HU0.1 (2011070009HS.PFD/2011070009HS/28) Certified to be a true copy. Hometown LC ,, Settlem~ 1~~TF~~nk 499 Mitchell Street, Millsboro, DE 19966 December 30, 2010 Frey & They Attorneys At Law 5 South Hanover Street Carlisle, PA 17013 RE: Estate of Thelma Kuhn Date of Death: September 24, 2010 Social Security Number: 178-i6-4555 Dear Mr. Frey: In response to your request, please be advised that at the time of death, the above- named decedent had on deposit with this bank the following accounts. 1. Account Type ........................... Chec king Account Account Number ; • .. . ... ............... 422975 Ownership (Names o. fl .............. Thelma Kuhn Opening Date ...........................09 O 1 / /67 (account closed 11 /02/ 10) Balance on Date of Dec~th,,,,.,,,.,$3,975.80 Accreted Interest 0.00 Total ....................................... $3, 975.80 2. Account Type ........................... Sa wings Account Account Number : ...................... 150 04217253307 O'-vnerslup (Names ofJ .............. Thelma Kuhn ~~ngDate""""•••••••••••••••••••07/03/08 (account closed 09/28 10 / ) Balance on Date of Death.... , •, • .,$1 g 216.35 Accrued Interest 0.58 Total ......................................$18, 216.93 • Page 2 December 30, 2010 The above named decedent did not have a safe deposit box. * If upon reviewing the information above, you believe there are additional accounts not referenced, please provide us with an account number and/or the name of any possible joint account holder. For any additional information on the above accounts, including ownership and any changes, closures and/or reimbursement of funds, please contact our High Street Carlisle branch at 1 West High Street, Carlisle, PA 17013 or # 717-240- 4536. Sincerely, ~C Charlene Warrington, Adjustment Services 1-888-502-4349 2009 Remarks: 2 PARCEL: 31-33-1910- 014 CHANGE NOTICE A RCHIVE BASE MAIL DATE . Wh y FAV LAND OWNER: WEB PW: KUHN, JOHN L & THELMA p CUPETNUX YEAR Proposed 51800 FAV BLDG TOTAL ~ CG LAND TOTAL 72900 124700 T 2009 10/22/2010 RN 2009 03/01/2010 05 51800 72900 124700 T 2009 02/28/2010 61500 72900 134400 T 2004 03/01/2004 05 30000 56640 86640 T 2004 02/29/2004 30000 56640 86640 2000 07/01/2000 05 38000 47220 85220 2000 06/30/2000 38000 47220 85220 1360 2920 4280 LAST WILL AND TESTAMENT OF THELMA P. KUHN I, THELMA P. KUHN, of Penn Township (mailing address: 1224 Centerville Road, Newville, Pennsylvania 17241), Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare 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 including all inheritance transfer and succession taxes which may be payable on account of my death regardless of whether the assets upon which such taxes are based are included as a part of my probate estate. I direct that my funeral services be conducted by Ewing Brothers Funeral Home, 630 South Hanover Street, Carlisle, Pennsylvania, and that my body be interred on my burial lot located in the Memorial Gardens Section of Westminster Cemetery in North Middleton Township near the Borough of Carlisle, Pennsylvania. 2. 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, John L. Kuhn, his heirs and assigns, to the exclusion of my children, born and unborn, provided my said husband, John L. Kuhn, shall survive me by a period of ninety (90) days. 3. Should my said husband, John L. Kuhn, 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, I give, devise and bequeath in equal shares to my two (2) grandchildren, their heirs and assigns, they being David Jeffery Duncan and Susan Marie Halliday, provided each of them shall survive me by a period of ninety (90) days, but should either of them fail to so survive me then the share such deceased grandchild would have received shall pass to such of his or her issue as shall survive me by a period of ninety (90) days, and if there be no such issue the same shall lapse and be added to the share of the other grandchild, per stirpes. 4. I hereby nominate, constitute and appoint my said husband, John L. Kuhn, as Executor of this my Last Will and Testament but should he predecease me or fail to qualify, then in such event I nominate, constitute and appoint my said two grandchildren, David Jeffery Duncan and Susan Marie Halliday, or either of them, as alternate or successor Executors, and 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 one (1) page, this 2sth day of February , 1991 i i -~' °-~' ~ (SEAL) ~ ~,, -, I cv <[ Thelma P. Kuhn ~ N ~ ~ - Signed, sealed, published and ~~ied, as and for her Last Will d declared by THELMA p gAHN, the Testatrix above T =• ~ 1 Cl.. an ~ Q~>~est, and in the presence of each `.~.--t~~ilt~~ es estament, in our presence, who, in her presence, at her other, have hereunto subscribed our r ~ ` ' " i ~ ~ ~ ~ ~ ses. names as attesting G i ~- ~ ~ U ~, , {,~ _ _~ I ttJ Q,_.~ © o ~ _