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HomeMy WebLinkAbout10-04-11 (2)1505610143 -J REV-1500 EX (01-10) ~ OFFICIAL USE ONLY County Code Year File Number PA Department of Revenue Pennsylvania DEPARTMENT OF REVENUE Bureau of Individual Taxes INHERITANCE TAX RETURN 21 11 0899 PO 60X.280601 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELO Date of Death Date of Birth Social Security Number Q2 13 1928 174 20 0111 05 19 2011 MI Decedent's Last Name Suffix Decedent's First Name MARGUERITE E MCCANN ~1f Applicable) Enter Surviving Spouse's Information Below Suffix Spouse's First Name Spouse's Last 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 ^ 4. Limited Estate 6 Decedent Died Testate (Attach Copy of Will) 9 Litigation Proceeds Received ^ ^ ^ ^ lemental Return ^ 3. Remainder Return (date of death 2. Supp prior to 12-13-82) 4a. Future Interest Compromise ^ 5. Federal Estate Tax Return Required (date of death after 12-12-82) ~ (Atta dh Copy~of Trust)a Living Trust ~ 8. Total Number of Safe Deposit Boxes Y Election to tax under Sec. 9113(A) 10. between P2 31 91 and~tl(1a95)f death ^ 11 ~ (Attach Sch. O) ^ - HIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: CORRESPONDENT T Daytime Telephone Number Name 717 737 8761 LAUREN E BOGAR First line of address ONE WEST MAIN STREET Second line of address City or Post Office State SHIREMANSTOWN PA ZIP Code . REGISTER OFS USE Q.DILY ~~ J .--.,: ..~rj-,~ :... __,, - _ ..J t,_. __,.... y" ", DATE FILED ('~' ~~ `~ Ibogar@bogarlaw.com Correspondent's a-mail address: it ISdtrUBeCOrfeCt andecompletde cDeclahation of pfeparer oche than the pelrso~nalarep~esentatlve is based on a uiformafion~ of wh~ hhpreparer honTEY knowledge.belief, Scott B. McCann 90 Beechcliff Drive 17015 DATE SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE j ©~ ©,~ ~ ~ ' n~~~~ ~ ~~ Lauren E Bogar One West Main Street, Shiremanstown, PA 1505610143 Side 1 1505610143 15~5611J243 REV-1500 EX Decedent's Social Security Number 174 20 0111 Decedent's Name. NiCCann, Marguerite E. RECAPITULATION ............ 1. 1. Real Estate (Schedule A) ........................................................................... 2. Stocks and Bonds (Schedule B) ............................................................................. 2. • 3. Closely Held Corporation, Partnership or Sole-Propnetorship (Schedule C)......... 3. 4. Mortgages & Notes Receivable (Schedule D) ........................................................ 4. 19,205.07 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............... 5 Separate Billing Requested............ 6. Jointly Owned Property (Schedule F) ^ 6• 7. Inter-Vivos Transfers & Miscellaneous ~ PSeparaterBilfng Requested............ 7. (Schedule G) 205.07 19 ........................ Total Gross Assets (total Lines 1-7) ............................................. g , s. . 5,506.90 . ........................ 9. Funeral Expenses & Administrative Costs (Schedule H) ............... 9. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. 10 10. . 5 , 506.90 11. Total Deductions (total Lines 9 & 10) ................................................................... 11. .... 13 , 6 9 8.17 12 ................... .............. 12. Net Value of Estate (Line 8 minus Line .....•~• ~ ~~ ~~ • •• • ~• ental Bequests/Sec 9113 Trusts for which . 13. Charitable and Governm an election to tax has not been made (Schedule J) .............. 13 13 , 6 9 8.17 14 . .......... 14. Net Value Subject to Tax (Line 12 minus Line 13) .................................... . . TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or 0 . 0 0 15 transfers under Sec. 9116 . (a)(1.2) x .o0 616.42 16. Amount of Line 14 taxable 13 , 698.17 16. at lineal rate X .045 0 . 0 0 17. Amount of Line 14 taxable Q , 0 0 17. at sibling rate X .12 0 . 0 0 18. Amount of Line 14 taxable 0 . 0 0 18. at collateral rate X .15 616.4 2 ........... 19. .... 19. Tax Due ................................................................................................... 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 1505610243 Side 2 1505613243 REV-1500 EX Page 3 Decedent's Complete Address: DECEDENT'S NAME McCann, Marguerite E. STREET ADDRESS Claremont Nursing 8~ Rehabilitation Center File Number 21-11-0899 1000 Claremont Road STATE ZIP CITY pA 17013 Carlisle Tax Payments and Credits: 616.42 (1) 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments 0.00 0.00 B. Discount Total Credits (A + B) (2) (3) 3. Interest q. If Line 2 is greater than Lin Check' box on Page 2 Line 20 t request a rOefund AYMENT. (4) (5> 616.42 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. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS Yes No x 1. Did decedent make a transfer and: 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?....... ^ x 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which ^ ^ .......... .... 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 afterThe statute does not exempt a transfer to ahsurv v ng spouse from tax, and the statut ryh equirelmentsf or disclosuee ofnt [72 P.S. §9116 (a) (1.1) (u)] 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 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. §9116 (a) (1.3)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Rev-1508 EX+16-98) gCHEDULE E CASH, BANK DEPOSITS, & MISC. Y PERSONAL PROPERT COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF 21-11-0899 McCann, Mar uerite E. Include theoPrril~ownedilw9hlthe right of survivorship must be discllosed on schedule F. All property j Y- VALUE AT DATE ITEM DESCRIPTION OF DEATH NUMBER 400.00 1 Ladies Auxiliary to the VFW -Cancer grant SECU -Regular Share Account (S 01) -Date of death balance $71.50; accrued interest 71.51 2 P $71.51. xxxx3422; date of death balance $16,385.67; accrued count No A 16,385.67 3 . c Wells Fargo -Checking interest $0.00 xxxxx8270; date of death balance $1,553.85; accrued Account No 1,553.85 4 . Wells Fargo -Savings interest $0.00 500.00 5 Personal Property -Sold at private sale 16.22 6 Century Link -Refund 4.28 7 Comcast -Refund 100.00 g Springwood Real Estate Services -Tenant escrow refund 30.41 g Verizon -Refund 143.13 10 Westgate Gardens Associates -Rent refund I I 19,205.07 TOTAL (Also enter on Line 5, Recapitulation) size) (If more space is needed, addltlonal pages of the same Form PA-1500 Schedule E (Rev. 6-98) Copyright (c) 2002 form software only The Lackner Group, Inc. PSE(~k August 25, 2011 Account # 0174XXXXXX LAUREN E BOGAR C/O JAMES D BOGAR ONE WEST MAIN ST SHIREMANSTOWN, PA 17011 bear MS. BOGAR: The following is the status of MARGUER ITE E MCCANN's account with PSECU as of the date of death. Joint Owner's Name NONE Date of Death 05.19.2011 Date of Birth 02.13.1928 Open date Balance Accrued Dividend Share Description 1974 15 04 $71.50 $0.01 S O1 Regular Shares . . 1974 15 04 0.00 0.00 S 04 Moneyhandler . . Open Date Balance Accrued Interest Loan Description 30.1979 07 $ 0.00 $0.00 L O 1 PSL Loan . The dividend earned 6 °b check oon May 9t 2011. tWeddo not have safe deposit boxes fo our memrbers oan was paid in full ($2,686 ) y This account was closed June 7, 2011 at b e reognour toll-free number, (800) 2037-7328.eAtthe menu promptVenter 6 questions, please ca11234-8484 m Harns g and then extension 2227. Sincerely, ~~7,~ ~ Meacie Fairf Member Service Representative Finance Support Unit Pennsylvania State Employees Credit Union Main Address: 1 Credit Union Place, Harrisburg, PA 1 71 1 0-2990 • 717.234.8484 • 800.237.7328 Mailing Address: P.O. Box 67013, Harrisburg, PA 17106-7013 • 71 7.777.2100 (TDD) • 800.472 p5etu( tom) This credit union is federally insured by the National Credit Union Administration. Equal Opportunity Lender o ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ° d~ ~ ~ d~ ~ ~ d ~ ~ ~ ~ ~ `~ r rt• ~+ `` r ~ ~ ~ o. ~ ~ ~ o nt y c~ ~ co ~ ~ o ~ ~ `~ -yy- n ~ O ~ W ~ ~ ~ h ~', ~ ~ C/1 (D ~ fD ~ ~ O (D o ~ c~ h 7 a •~9 m ~ ~ ~* n A fv (~D A L' ~ ~ ~ ~ ~ y A ~ ~ ~ ~' ~ ~ ~ o W N O o ~ 0~ ~o ,y ~ ~ K7 b A~ Ow o C d e e r ;+ ,y ~ a; ' N -~" ~ y ~ bd ~' ~ ~ p p rt ~ ~ n tr1 N ~ N ~ ~ N '~'~ H ~ b ~ ~ d d ~ C ~' U' ~ w m "C A ~ rt ~ p, d ~ K C ~ w ~ o b7 G ~ K ~ ~x ~ ocno ~ .. .. ~ ~~ e~ O ~ o ( p1 ~ {g ~ ~ R ~f d p N ~ o d b ~ a y ~ ~ ~ ~' ~ ~ o ~ ~ ~ ~ ~, O ~ ,y -~ rt ~ rt a ~ ~ ~ ~ O r+ r~ ~ ~ n ~ ~ C7 by ~ "= N O A~ r' ~ C W ~„ ~ r R w . ° ° ~ ~ ~, d ~m v ~' ~c ~c n ~O~ O ~ O O .°o c7 ~p O V7 „Ky ~ ~ N O ~ ~ o, a ~ ~ ~ ~ REV-1151 EX+(10-O6i i COMMONWEALTH OF PENNSYLVANIA INHERITAN TES ~ ~FNTRN SCHEDULE H FUNERAL EXPENSES 8~ ADMINISTRATIVE COSTS ESTATE OF ITEM NUMBE A. FILE NUmestrc 21-11-0899 Debts of decedent must be reported on Schedule I. DESCRIPTION AMOUNT FUNERAL EXPENSES: See continuation schedule(s) attached B. 1 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Street Address State Zia City Year(sl Commission paid Attorney's Fees Bogar 8~ Hipp Law Offices 2. g Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address State Z1° City Relationship of Claimant to Decedent 696.43 3,570.00 128.50 4. ~ Probate Fees 5. Accountant's Fees g. Tax Return Preparer's Fees 1,111.97 7. Other Administrative Costs See continuation schedule(s) attached 5,506.90 TOTAL (Also enter on line 9, Recapitulation) Form PA-1500 Schedule H (Rev. 10-06) Copyright (c) 2009 form software only The Lackner Group, Inc. SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued (FILE NUMBER ESTATE OF 21-11-0899 McCann, Mar uerite E. ITEM DESCRIPTION AMOUNT NUMBER G„„pral Expenses 296.43 1 Auer Cremation Services -cremation bill 400.00 2 Trindle Springs Cemetery -burial fee H-A 696.43 Other Administrative Costs 311.97 3 PSERS -reclamation of pension overpayment 800.00 4 RESERVES: -Costs to conc~eda ad on and fil ng of f nal Persona'I Income Tax Returns and Tax Return and Inventory; p p Fiduciary Income Tax Returns and payment of taxes due H-B7 1,111.97 Form PA-1500 Schedule H (Rev. 6-98) Copyright (c) 2002 form software only The Lackner Group, Inc. REV-1513 EX+ (11-08) COMMNHERITANCEOTA~ERETURLN ANIA oGSIf1FNT DE EDENT SCHEDULE J BENEFICIARIES ESTATE OF McCann, Mar uerite E. NAME AND ADDRESS OF NUMBER PERSON(Sl RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal I~ distributions, and transfers iinrlar Sec. 9116(x)(1.2)] David G. McCann 1263 Big Horn Road Helena, MT 59602 Lonney L. McCann 111 Monterey Way Royal Palm Beach, FL 33411 Marsha A. McCann 668 Market Street Lemoyne, PA 17043 Scott B. McCann 90 Beachcliff Drive Carlisle, PA 17013 Nancy S. Swank 6720 Linglestown Road Harrisburg, PA 17112 FILE NUMBER 21-11-0899 RELATIONSHIP TO SHARE OF ESTATE AMOU DECEDENT (Words) Son Son Daughter Son Daughter ne-Fifth of est, Residue nd Remainder Ine-Fifth of test, Residue nd Remainder )ne-Fifth of test, Residue end Remainder one-Fifth of Rest, Residue and Remainder One-Fifth of Rest, Residue and Remainder Total f OF ESTATE ($$$) Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 1500 cover sheet, as a ro ~ NON-TAXABLE DISTRIBUTIONS: II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV- Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08)