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Home My WebLink About11-09-11COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV-1162 EX~11-96) NO. CD 015189 KING WANDA 2534 WILLOW STREET PIKE WILLOW STREET, PA 17584 ACN ASSESSMENT AMOUNT CONTROL NUMBER ------- fold ESTATE INFORMATION: ssN: i 93-14-9080 FILE NUMBER: 2109-0582 DECEDENT NAME: PARMER HERBERT F DATE OF PAYMENT: 1 1 /09/201 1 POSTMARK DATE: 10/29/201 1 COUNTY: CUMBERLAND DATE OF DEATH: 1 1 /28/2008 REMARKS: WANDA KING SEAL CHECK#1739 10003078 ~ $211.85 TOTAL AMOUNT PAID: INITIALS: WZ RECEIVED BY: $211.85 GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS ~ ~ pennsylvania DEPARTMENT OF REVENUE Date: November 4, 2011 To: Register of Wills Cumberland County Courthouse 1 Courthouse Squaze Carlisle, Pa 17013 Attn: ,Margie Wevodau From: Anastasia DiBartolomeo, RECA 1825 Stanley Drive Harrisburg, Pa 17103 RE: Estate of Herbert F Pazmer, DOD: 11/28/2008 File Number: 2109-0582 For: JBA/ACN: 10003078 Wanda King 2534 Willow St Pike Willow St, Pa 17584 Dear Mazgie Wevodau: oq-tea n ~~ ~~ ~~~ ~CJ'~`~ `7 ~ ~~G~n ~~ v~ n ~> --- 1 lL3 s cn ~,. -~, _~ r r'~C7 ~.,~~ `'~ ~7 r. -r -~ ; -_ ~~~ ,__ rn ~~ ~ Please find enclosed check #1739 in.the amount of $211.85, post mark date Wanda King; payable to the Register of Wills Agent for the aforementioned Kindly ensure the convect application of the payment to the Estates, Joint Bank Account, ACN 10003078 for Wanda King. Please and thank you in advance for your time and attention to this matter. If you have any questions or concerns or if I can be of any further assistance please do not hesitate to call me. Sincerely, Anastasia DiBartolomeo (717) 425-7704 RAY A. WOLOWNIK, P.C. Cert'rfied Public Accountant P.O. Box 322, 108 Woodlawn Drive euR~AU o~ co~~~cTtioNs Atyp TAXPAYER S;~RVICES I ~ ~ ~ ~ ~ ~ WILLOW STREET, PA 17584 ~ Phone (717) 464-4928 • Fax 464-9332 Email: rayw.cpa@verizon.net OCT ~ 9 ~~~ "~ +} r m¢mo~IQl IQI ~- ,-M dv~ ~1'Iv~E~ IOF REVENUE a~A~,itIS~JRG DISTRICT OFF{C~ ~GV!/~ /7G~7 DATE T0: ~Cs~.S~ D O~~ - fdi~,P<1/xXa //,CfrS¢/Gr ~~./1C6 SUBJECT: ~~ t~pf r~crr ®<' ,~ /A~~S .SrAti~~+v r~i/~ F r~ ,~ ~' ii !• rr~ ~ ~ ~ G x ~- e o ec aJ 6v~o NR.CC.SD2.2 PRINTED IN U.S.A. . pr_T--4-~61 1 93 ; <8 Phl CHARLES J. KING . D. D. ~:. 7 i 7~i641 108 P ~` GOM:MO1\'WEA[.TH t)F PI;,.NNSYLVAlVIA HNRRIyBURC DISTRICT UFPtce DEP,ARTAICENT 41.x+ WE'~'ENUE PA CIEPARTASg,YI' UF' REVFtNUB i?S STAKLDI' !7R)YF~ ~~ IUARI56URG PA 17:Oi-1256 ReL'-872 PU AFP {OS•dAl WANDA KING DATE: 10/17/211 2534 WILLOW ST PIKE Estate°f: WILLOW 5T PA 17884 FARMER HERBERT F Date of Death: 11/28i20~8 Fi1c Number: 21 0 9 - 0 58.2 Dear WANDA KING The above estate is in a delinquent status, as the estate still is not settled. The Inheritance and Estate Tax Act mandates the filing of a':ax return and payment ofal] outstanding liabilities by a personal representative or a transferee afan estate within nine months of a decedent's death. Department records show that this estate remains open because: AN INHERITANCE TALC RETURN HAS NOT BEEN FILED, The law also provides that any person who wilifully fails to file a return required under the provisions of this A,ct shall be personally liable far a penal~yr of 25 percent of the tax determined to he due ar $1,000, whichever is less. This penaity is in addition to ally other liabilities imposed by the Act. 'Under Act 40 of 2005, additional collection casts including but not limited to fees of up to 39 percent of the amount due, and attorney fees incurred in securing paynnent,l7~y be imposed on any liability not paid prior to referral to a collection agency or contract counsel. I.f this estate was opened for the purpose of filing a lawsuit, p1'ease provide the term anal docket number of the proceeding in writing to this office sa that the Department may postpone any further acGiion Accordin 1 - - - g y, you are directed to file a return and 30 days from the date of this letter. If you fail t caomply v1 ~ thlscd~ ectgi`ve tyour case will be referred for enforcement and may result in the filing of a citation by this Department with the Orphans' Court Division of the Court of Common Pleas, requiring you to appear in caurk to show cause for your failure to comply with the la.w. In order to protect the Commonwealth's interest, the Department of Revenue may also file a lien in Cumberland C'aunty. RETURNS SHOULD BE FILED AND CHECKS MADE PAYABLE Tb: REGISTER OF WILLS, AGENT Direct ally questio»s regarding this estate to HARRISBURG DISTRICT OFFICE' PA DEPARTMENT OF REVENUE 1825 STANLEY DRIVE HARRISBURG PA 17103-1256 Sincerely, Tewesa Seiders (717)425-7707 cc:WANDA KING 2534 WILLOW ST PIKE WILLOW ST PA 17584 12 0000 000026727 n rnafacrrGn 'S name, street address, city, state, and 21P code MANUFACTURERS AND TRADERS ONE MST PLAZA BUFFALO, NY 14203 S Fetleral identification RECIPIENT'S identification ' number 0538020 202-38-5159 ENT'S name, street address, city, state, and ZIP code WANDA P KING ABF HERBERT F PARMER 2534 WILLOW STREET PIKE WILLOW STREET PA 17584 1st year of desig. Rath contrib. t number (see instructions) L193149080 2M 1098R Department of the Treasury -Internal Revenue Service 12 0000 000026727 _ __ _________-_____ _. ___ _ ^ CORRECTED(ifchecked) - -- _ ____ _ ___ OMB No. 1545-0119 ~, FAX Id I!MUNi$ER ;' (RETIREMENT ID NO: ! 202-38- 159 L193149080 INDIVIDUAL RETIREMENT ACCOUNT M&T BANK AS TRUSTEE FOR 6121 6,556 WANDA P KING ABF HERBERT F PARMER 2534 WILLOW STREET PIKE WILLOW STREET PA 17584 ^ STATEMENT PERICf13 ,.. PAGE 01-01-09 to 12-31-09 1 M&T TELEPHONE BANKING CTR PO BOX 767 BUFFALO, NY 14240 800-829-1924 ,>TBAN'~A'101~ :G1EffiClilt-'IIC51~ ~-'. .. .:-. , _ . . =ti1'~ , . ~AEANK3)E - ~<. ACCOUNT NO 35-004201752018 ACCOUNT TYPE M&T MKT ADV 02-11-09 02-11-09 ' ~~ u ~ "`~"~~ ~~` 4,677.19 4,677.19- 4,677.19 .00 02-11-09 TAX WITHHELD-DEATH WITHDRAWAL .00 .00 02-11-09 STATE TX W/H-DEATH WITHDRAWAL .00 .00 PLAN SUMMARY BEGIN PLAN BAL .00 DISBURSEMENTS 4,677.19 PLUS DEPOSITS 4,677.19 FED TAX WITHHELD .00 NET INTEREST .00 ST TAX WITHHELD .00 LESS DEDUCTIONS 4,677.19 TOTA L PLAN VALUE .00 2009 IRA CONTRIBUTION INFORMATION THE FOLLOWING I S YOUR FORM 5498 TOTALS. BECAUSE THE AMOUNTS ARE ZERO, NO REPORTING TO THE I.R.S HAS OCCURRED BOX 1 - IRA CONTRIBUT IONS IN 2009 OR 2010 FOR 2009 0.00 BOX 2 - 2009 ROLLOVER CONTRIBUTIONS 0.00 BOX 5 - FAIR MARKET VALUE OF PLAN AT END OF 2009 0.00 JERRY R. DUFFIE RICHARD W STE\NART C. R01' WEIDNER. JR. EDMUND G. MI'ERS DAVID W. DELUGE JOHN A. STATLER LAW O F F I C E S JEFFERSON J. SHIPh-IAN Oj j ~ T('~O ~ T JEFFREY B. RETTIG ~AV'J ~`vI KEVIN E. OSBORNE UFFIE RALPH H. WRIGHT, JR. MARK C. DUFFIE JOHN R. NINOSKY MICHAEL J. CASSIDY June 16, 2009 Ms. Kathleen Hess Ms. Wanda King 693 Truce Road 2534 Willow Street Pike Millersville, PA 17551 Willow Street, PA 17584 Ms. Arta Ortman Mr. H. Daniel Parmer 726 Henry Road 300 Hilldale Road Powell, WY 82435 Pequea, PA 17565 Re: Estate of Herbert F. Parmer Our file 7140-3 Dear Beneficiaries: MELISSA PEEL GREEVY ROBERT M. WALKER WADE D. MANLEY ELIZABETH D. SNDVER KELLY L. BONANNO ANDRF.4t P. DOLLMAN OF COUNSEL HORACE A. JOHNSON F. LEE SHIPMAN (1965-20061 1~'Ii.PI'!sf:'S (SX'i'. cif;. !:?i} We are sorry for the loss of your Father. We represent Eleanor H. Parmer, surviving spouse and Executrix of his estate. Your Father named each of you a beneficiary of his IRA at M&T Bank. Inheritance tax is due on this asset to the Commonwealth of Pennsylvania. Mrs. Parmer will file the appropriate Inheritance Tax Return and request that the Department of Revenue assess the applicable tax to each of you. The amount will be $211.85 according to our calculations, based on the value of the IRA on the date of death and the applicable tax rate of four and one-half (4%%) percent. Each of you should hear from the Department of Revenue in due course. A copy of the Return is enclosed for each of you. There are no assets (other than the IRA and property owned jointly with Mrs. Parmer [which passed by operation of law and is not subject to inheritance tax]) in the estate for payment of the inheritance tax. 301 MARKET STREET P.O. BOX 109 LEMOYNE, PENNSYLVANIA 17043-0109 WWW.JDSWCOM 717.761.4540 FAX: 717.761.3015 MAILC~JDSWCOM JOHNSON, DUFFIE, STEWART & WEIDNER, P.C. Thank you for your cooperation. Should you have any questions, please contact us. Very truly yours, JOHNSON,(~DUFFIE, STEWART & WEIDNER Edm~ 111 ors y Enc. cc: Eleanor Parmer EGM:dIw:368529 1505607120 REV-1500 ~ (06.A5) OFFICIAL USE ONLY PA Department of Revenue county coda veer Fib Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO 60X.280601 2 1 0 8 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 193 14 9080 11 28 2008 Decedent's Last Name Suffer Decedent's First Name MI PARMER SERBERT F (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffer Spouse's First Name Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW 1. Original Retum 4. Limited Estate g, Decadent Died Testate (Altsch Copy of Wiq) MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 2. Supplemental Retum ~ 3. Remainder Retum (date of death prlorto 12-13-82) 4a. Future Interest compromise ~ 5. Federal Estate Tax Retum Required (tlele or death after 12-12-92) ~, Decedent MaN7teNted a LNinp Trust e. Total Number of Safe De tt Boxes (Attadr COPY of Trust) ~ 9. Lltiga0on Proceeds Received ~ 10. Spousal Poverty CrodO Idab of death 11, Eledbn to tax under Sec. 9113(A) between 12-31-91 and 1-1-9s) ~ (Attach sch. o) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTWL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number EDMUND G. MYERS (717) 761 4540 Firm Name (If Applicable) JOHNSON DUFFIE REGISTER OF WILLS USE ONLY First line of address 301 MARPCET STREET Second line of address PO BOX 109 City or Post Office. State ZIP Code LEMOYNE PA 17043 Correspondent's e-mail address: e 9 m @J d S W. C O m Under penaltles tN perjury, I der•Jare that I have examined this return, inGudi~ accompanying schedules and statements, and to the best of my knowledge antl belief, ft is true, coned and corrplele. Declaration of preparer other than the persona representative rs based on all irtfomtatbn of which preparer has any knowledge. Eleanor H Parmer 517 North Enola Drive, Enola, PA 17025 IGNATy1jtE OF PREPARER OTHER THAN REPRESENTATIVE EDMUND G. MYERS DATE FILED 301 MARKET STREET, LEMOYNE, PA 17043 Side 1 150560712,0 1505607120 ,J 1505607220 REV-1500 EX Decedent's Social Severity Number Dr~•N•me: Herbert F PARMER 193 14 9080 RECAPITULATION 1. Real Estate (Schedule A) .......................................................................................... 1. 2. Stocks and Bonds (Schedule B) ............................................................................... 2. 3. 4. 5• 6. 7. 8. Closely Hekl Corporation, Partnership or Sole-Proprietorship (Schedule C).......... Mortgages ~ Notes Receivable (Schedule D) ........................................................ Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ................ Jointly Owned Property (Schedule F) ~ Separate Billing Requested ............. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) QX Separate Billing Requested ............. Total Gross Assets (total Lines 1-7) ..................................................................... 3. .. 4. 5. 6. 7. .. 8. 8 , 8 3 1 . 0 4 1 8, 8 3 1. 0 4 9. Funeral Expenses & Administrative Costs (Schedule H} ........................................ . 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule f) ............................... . 10. 11. Total Deductions (total Lines 9 & 10) ................................................................... ...11 • 0 . 0 0 12. Net Value of Estate (Line 8 minus Line 11) ........................................................... ..12. 1 8 , 8 3 1 . 0 4 13. Charitable end Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ................................................ . 13, 14. Net Value Sub)ect to Tax (Line 12 minus Line 13) ................................................ . 14. 1 8 , 8 31.0 4 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 0. 0 0 15• 0. 0 0 16. Amount of Line 14 taxable at lineal rate X .045 18 , 8 31.0 4 16• 8 4 7. 4 0 17. Amount of Line 14 taxable at sibling rate X .12 0. 0 0 17 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0. 0 0 1B• 0. 0 0 19. Tax Due .................................................................................................................. .19. 8 4 7. 4 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 1505607220 1505607220 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-08- DECEDENT'S NAME Herbert F PARMER STREET ADDRESS CITY STATE PA ZIP Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. Interest/Penalty if applicable D. Interest E. Penalty 0.00 Total Credits (A + B + C) (1) 847.40 (2) 0.00 (3) (4) (5) 847.40 (SA) (s6) 847.40 Total Interest/Penalty (D + E) q, If Line 2 is greater than Line 1 + Line 3, enter the d"rfference. This is the OVERPAYMENT. Cheek 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. q. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Payable to: REGISTER OF W/LLS, 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 property transferred :................................................................................ x b. retain the rght to designate who shall use the property transferred or its income :.................................... x c. retain a reversionary interest; or ................................................................................................................. x d. receive the promise for life of eRher payments, benefds or care? ............................................................. x 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .....................................................................................................................^ x^ 3. Did decedent own an °in trust fob or payable upon death bank account or severity at his or her death?......... ^ Qx 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 January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (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 zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from taz, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even ff 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 twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of tha child is zero (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 four and one-half (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 decedents siblings is twelve (12) percent [72 P.S. §9116 (a) (1.3)]. A sibling is defined under Section 9102, as an indNidual who has at least one parent in common with the decedent, whether by blood or adoption. Rev-0510 EX+ (Getty ' SCH-EDUCE G ' INTER-VIVOS TRANSFERS SL MISC. NON-PROBATE PROPERTY cowwornne,u.n+ of t>FratsrLV~taA tra~RrcAtce Tex ReTURN RestnEM OECEDEMi ESTATE OF FILE NUMBER PARMER, Herbert F 21-08- This scheduN must M completed and filed if the ansvror to any d questions 1 throupft 4 on the reverse side d the REV•1500 COVER SHEET is yea. ITEM NUMBER INCLUDE NAME OF 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 ExcwslDN (IF APPLICABLE TAXABLE ) VALUE 1 M&T Bank IRA -Retirement Account No. 18.831.04 18,831.04 35004207752018 Beneficiaries: Surviving Children of Decedent: Kathleen Hess; Wanda King; Arla Ortman and H. Daniel Parmer TOTAL (Also enter on Line 7, Recapitulation] I 18,831.04 (If more space is needed, additional pages of the earns size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) REV-istsEx+Ig.oo) COMMONWEALTH OF PENNSYLVANIA INHERRANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER • PARMER, Herbert F 21-08- NAMEAND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$) Do Not Llst trash s I~ TAXABLE DISTRIBUTIONS [inG~ deroutright sPous`I~ Kathleen Hess 693 Truce Road Millersville, PA 17551 Wanda King 2534 Willow Street Pike Willow Street, PA 17584 Arla Ortman 726 Henry Road Powell, WY 82435 H Daniel Parmer 300 Hilidale Road Pequea, PA 17565 ~ Daughter Daughter Daughter Son 1/4th of IRA on Schedule G I 1/4th of IRA on Schedule G 1/4th of IRA' on Schedule G 1/4th of IRA on Schedule G Total _nter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet II. VON-TAXABLE DISTRIBUTIONS: \. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT 3EING MADE CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE 0.00 Copyright (c) 2002 form software only The Lackner Group, Inc. SCHEDULE J BENEFICIARIES rv~n rn-raw Ocnef]We J (KBV. b-Ut5) .a~" ,~~ 4 . 41 M ' fr i~r ~ h ~S ~.. '.` ,: a ~ a a., ~_ "" ~ . .. *'' ~ ~.. o . . ~ ~ ~3 '='' ~ ;.~ S ~ "- r G ~ ~ k ~~o ~ .. _.__.__.-_._ y N y U M x 0 i ra Q t ~ a ~.. ~. ~~ ~ "' ~ NI ~i ~i "^f Xx;l j J ! . ~~ ~C ~' r~r 1~ h 4` i jtJ ~I f ~~ ~~ ~~ r ~p i ~ ? ~~ ~ -- <)Cs"~... ~ ~Q~ ~, I L?- ' a ~ ~ _ r~c ~ ~~ ~~o~ a Q ~,~ ~ ,~ [~\yv\v `v^ V ~V \~ V ~~\" el` \~ ~`` `l (~\\\\\\ ~\ ~Gi~,: ~~- ~ _~' C -,~._ lh ~ ~:: 1(111Nitu-q ~~tt~•cc n ~.- GRFFI=",'~~'~ COUNT Cur~~~~~tk~,Y~; ~~. Pa ~~,~, f_C',~i ~~.. , ,, ~ ~ QF fir r i .,,. ~. ~ ~. ~t~' ` ' "" ~w m C7i~ °Cy o ~ N ... ,~ ,.. $ a ~6 '~^ ~ a o .f~ r' $ ~ ia~seH ~ir Ft1/l~ 1SNL~ ~. .. .": ~,. ti .~... ~... f ORFr;~fy~-~; ;;~jU A ~~ z a wl O cy