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HomeMy WebLinkAbout11-16-11J 1505610143 .REV-1500 Ex(o,_,D, PA Department pf Revenue OFFICIAL USE ONLY Pennsylvania County Code Year File Number Bureau of Individual Taxes ~.~aTrewroF~n:verme Po Box.2soso~ INHERITANCE TAX RETURN 21 11 0377 Harrisburg, PA ) 7128-OS01 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 171 28 7323 02 19 2011 12 27 1933 Decedent's Last Name Suffix Decedent's First Name GARMAN MI JOHN I, (If Applicable) Enter Surviving Souse's Information Below Spouse's Last Name Suffix Spouse's First Name MI GU~RMAN MARION M Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL INAPPROPRIATE OVALS BLOW X^ 1. Original Retum ^ 2. Supplemental Return ^ 3. Remainder Return (date of death prior to 12-13-82) ^ 4. Limited Estate ^ qa, Future Interest Compromise (date of death after 12-12-82) ^ 5. Federal Estate Tax Return Re wired q a g Decedent Died Testate (Attach Copy of Will) ^ ~ Dec~dern~t Maint afined a Living Trust (Attach Gopy of Trust) 0 8. Total Number of Safe Deposit Boxes ^ 9. Litigation Proceeds Received ^ 1 p, Spousal P4vert Creditf(date of death between 12-31 ~J1 and -1-95) ^ 11. Election to tax under Sec. 9113 A ( ) (Attach Sch. O) CORRESPONDENT -THIS SECTION II~tUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO Name : Daytime Telephone Number PATRICIA R BROWN ESQ 717 249 6333 First line of address 354 ALEXANDER SPRING RO Second line of address City or Post Office CARLISLE State ZIP Code PA 17015 REGISTER OF WILLS USE ONhY Cn ~_~ '_ T C7 -- C7 --. C > -~ -n -~, T} ; ~i _. ;-r-I ~c Correspondent's a-mail address: ' pbrown~salzmannhughes.com 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. DeGara6o of preparer other than the personal representative Is based on all information of which preparer has any knowledge SIG TORE OF PERSON R6.SOr1N A F [!1 ru cur V Marion M. Garman /i//.~// 217 Front Street Boilinc S~rinlns, PA 17007 SIG~RE OF PREPARER OTHER THAN REPRESENTATIVE ffffff////// DATE .cam, x ~•_ >' ~ -~-.~_ Patricia R. Brown Esq. r l ~~/~i ADDRESS 354 Alexander Spring Roald, Suite 1, Carlisle, PA Side 1 L 1505610143 1505610143 - - ~ '\ REV-1500 EX DecedenYSName: V'8~t71>dn~ John L. Decedent's Social Security Number 171 28 7323 RECAPITULATION 1. Real Estate (Schedule A),... ................................................................................ .... 1. 2. Stocks and Bonds (Schedule B) ....................................... ....,..,,,,, ...................... ,,.. 2. 3. Closely Held Corporation,) Partnership or Sole-Proprietorship (Schedule C)..... .... 3. 4. Mortgages 8 Notes Receivable (Schedule D) .................................................... .... 4. 5. Cash, Bank Deposits 8 MEscellaneous Personal Property (Schedule E) ............ ... 5. 2 7 , 0 8 8 . 8 6 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested.......... .. 6. 7. Inter-Vivos Transfers & Miscellaneous I~o~ Probate Property (Schedule G) u Separate Billing Requested.......... .. 7, 8. Total Gross Assets (total, Lines 1-7) .................................................................. ... 8. 2 7, 0 8 8. 8 6 9. Funeral Expenses 8~ Admihistrative Costs (Schedule H) ..................................... .. 9. 17 , 801.94 10. Debts of Decedent, Mort ge Liabilities, & Liens (Schedule I) ............................ 9~ .. 10. 2 , 2 91.68 11. Total Deductions (total Lilies 9 & 10) ................................................................. .. 11. 2 0 , 0 93.62 12. Net Value of Estate (Line's minus Line 11) ...................................................... .. 12, 6 995 24 13. Charitable and Governmerjtal Bequests/Sec 9113 Trusts for which , . an election to tax has not bleep made (Schedule J) ............................................. .. 13. 14. Net Value Sub'ect to Tax ~ (Line 12 minus Line 13) ............................................. .. 14. 6, 995.24 TAX COMPUTATION -SEE IN TRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) x .o0 6, 995.24 15. 0.00 16. Amount of Line 14 taxable at lineal rate X .045 0. 0 0 16. 0. 0 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 18. 0. 0 0 19. Tax Due .............................:................................................................................... . 19. 0.00 20. FILL IN THE OVAL IF YOUTARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 L 150561024 I 1505610243 1505610243 REV-1500 EX Page 3 Decedent's Complete Address: DECEDENT'S NAME Garman, John L. STREET ADDRESS 217 Front Street CITY Boil Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 3. Interest 0.00 File Number 21-11-0377 4. If Line 2 is greater than Line 1 + Lina 3, enter the difference. This is the OVERPAYMENT. Check bbx on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Lines 2, enter the difference. This is the TAX DUE. 0.00 (4) 0.00 (5) 0.0~ Make heck Pa able to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FALLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a tfansfer and: Yes No a. retain the use or income of the property transferred :............................................................................... ^ retain the ri ht to g :designate who shall use the property transferred or its income :.................................. ^ c. retain a reversio~'ary interest; or ..................... ............................................................. ^ ............................. receive the proms 2. If death9 ccurgred after a for life of either payments, benefits or care? ................. ^ O .. .... . .................................. . ecember 12, 1982, did decedent transfer property within one year of death without ^ ^ .. sideration? .................................................................................................................... x 3. Did decedent own ano fi trust for" or payable upon death bank account or security at his or her death?....... ^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary d signation?...... ^ IF THE ANSWER TO ANY OF THE ABO E 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, 1994and 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 after January 1, 1$95, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute dpes not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000:. • The tax rate imposed on the net value o~ transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the hild is 0 percent [72 P.S. §9116 (a) (1.2)]. . The tax rate imposed on the net value o~transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) ( )]. . The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116 (a) (1.3)]. A sibling is defined under Section 9102, a$ an individual who has at least one parent in common with the decedent, whether by blood or adoption. STATE I ZIP PA (1) Total Credits (A + B) (2) (3) 17007 Rev-7508 EXf (6-98) COMMON WEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Garman, John L. FILE NUMBER 21-11-0377 InGude the proceeds of litigation and the date the proceeds were received by the estate. All property Jointly-owned with the right of survivorship must be disclosed on schedule f. ITEM NUMBER DESCRIPTION 1 Orrstown Bank, Cerdificate of Deposit No. 2898167040 2 Orrstown Bank, Certificate of Deposit No. 3388043428 3 Highmark -refund o~ unused premium VALUE AT DATE OF DEATH 19,997.00 6,731.00 360.86 TOTAL (Also enter on Line 5, Recapitulation) I 27 088 86 (If more space Is needed, addtttonal pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) REV-1151 EX+t10-06) COM INN „IE,gDENT DECEDENTYLVANIA FUNERAL Garman, John L. ITEM NUMBE A. B. 1 2 3. SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21 _11 _n377 Debts of decedent must be reported on Schedule I. DESCRIPTION See continuation schedule(s) attached ADMINISTRATIVE COISTS: Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zio Year(sl Commission paid Attorney's Fees Family Exemption: (If de~edent's address is not the same as claimant's, attach explanation) Claimant Marion M. Garman Street Address 17 Front Street city Boilin rin s state PA zip 17007 Relationship of Clairtl5ant to Decedent SpOUSe AMOUNT 13,971.94 3,500.00 4. Probate Fees 107.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 100.00 7• Other Administrative Costs 122.50 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 17 801.94 Copyright (c) 2009 form software only The~.ackner Group, Inc. Form PA.1500 Schedule H (Rev. 10-06) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER 21-11-0377 Johh L. ITEM NUMBER DESCRIPTION AMOUNT Funeral ExiTensp 1 Allenberry - receptiq'n luncheon after funeral 2,030.11 2 Allenberry -funeral deception 2,030.11 3 Hoffman-Roth Funeral Home & Crematory, Inc. -funeral services 9,911.72 H-A 13,971.94 Qther Administrative o t~ 4 Register of Wills - filing fees 5 Salzmann Hughes, PJC. -reimbursement for probate expenses H-67 15.00 107.50 122.50 Copyright (c) 2002 form software only Thel Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) - __ - Rev1512 EX+(~2-0aJ SCHEDULE 1 DEBTS OF DECEDENT , MORTGAGE LIABILITIES ~ LIENS COMMONW , EALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Garman, John L. FILE NUMBER 21-11-0377 Report debts incurred by khe decedent prior to death that remained unpaid at the date of death, Including unraimbunced medical expenssa. ITEM NUMBER DESCRIPTION VALUE AT DATE 1 United States Treas~ry - 2010 1040 income tax due OF DEATH , 47.00 2 Wagner's Tax Servit~e -preparation of 2010 income tax returns 100.00 3 West Shore EMA - EIS -ambulance service on 2/14/2010 991.34 4 West Shore EMS - A~.S - 2/14/2011 servic ll e ca 991.34 5 West Shore EMS-BL$ -balance due for 2/14/11 ambulance call 162.00 TOTAL (Also enter on Line 10, Recapitulation) 2,291.68 (f more space is needed, additional pages of the same size) Copyright (c) 2009 form software only The ackner Group, Inc. Form PA-1500 Schedule I (Rev. 12-OS) REV-1513 EX+ (11-08) SV qL~E q~ REDUCE J COMINONWIDENNTD CED~N~YLVANIA FiER RtJ BENEFICIARIES ESTATE OF Garman, John NUMBER PERSON(~l RECEIV NG PROPERTY I~ TAXABLE DISTRIBU IONS [include outright spousal distributions, and transfers under Sec. 9116 a 1.2 1 Marion M. Garman 217 Front Street Boiling Springs, PfA 17007 FILE NUMBER 21-11-0377 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE DECEDENT (Words) ($$$) Wife ~ Entire Estate Enter dollar amounts for istributions shown above on lines 15 throw h 18 on Rev 1500 ovOeasheet as a I i II. NON-TAXABLE DISTRI UTIONS: A. SPOUSAL DISTRIBU IONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GCIVERNMENTAL DISTRIBUTIONS ~ VTAL OF PART II -ENTER TCITAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF RE' Copyright (c) 2009 form software only The Lackner Group, Inc. 6, 995.24 6,995.24 COVE~H~I Form PA-1500 Schedule J (Rev. 11-08) ,- _., C ~ __ -,~~ ~~ ~ - _- ~ .-1~ ' . f ; ~,~ ~-r~ f') i ~~~,~ " , O'er ~_ :._= i --~ ~: ~ ~. ' 2- C ~ ~ - ... ~ LAST WILL AND TESTAMENT I, JOHN L. G~-Ri1-IAN, of South Middleton Township, Cumberland Coun P ty, ennsylvania, being of sound and dis~osing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me made. 1. I direct that all r~y legally enforceable debts, funeral expenses, testamentary expenses and all inheritance taxes (whether such taxes may be payable by my estate or by any recipient of any property) shall be paid From my residuary estate as soon as practicable after my decease and as part of the administration o~my estate. My personal representative shall have no duty or obligation to obtain reimbursement ~or any such tax so paid, even though on proceeds of insurance or other property not passing un~er this Will. 2. If my spouse sh~lll survive me by thirty (30) days, then I give, devise and bequeath all of my estate, whether real, personal or mixed property, whether tangible or intangible, and wherever situated, unto my spouse, MARION M. GARMAN, absolutely. -, ~. In the event my said spouse shall predecease or fail to survive me by thirty (;0) days, then I give such items of tangible personal property as are itemized in a certain list or memorandum, if any, attached hereto or kept h~rewith to the persons named thereon, which list or memorandum is signed and dated by me at the er~d thereof. ~~ t , '~; J.L.G. Page 1 of 4 Pages 4. In the event m~• said spouse shall predecease or fail to survive me by thirty (30) days, then I give, devise and bequeath all the rest, residue and remainder of my estate, whether real, personal or mixed property, whether tangible or intangible, and wherever situated, in equal shares, unto my sons, JOHN LEVAN GARII~IAN II and MATTHEW SCOTT GARMAN, absolutely, with substitution of issue per stirpes. S. I nominate, constitute and appoint my spouse, MARION M. GARMAN, as Executrix of my estate. In the event sh'Ie shall be unable or unwilling to serve in such capacity, then I appoint my sons, JOHN LEVAN BARMAN II and MATTHEW SCOTT GARMAN, as Co-Executors of my estate. ', 6. I direct that my~ personal representative shall not be required to file a bond to secure the faithful performance of1'his or her duties in any jurisdiction. 7. I authorize anc~ empower my personal representative, in his or her sole and absolute discretion, to purchase cpr otherwise acquire and retain any investments or any property of any nature which I own at my dea~h; to sell, lease, pledge, mortgage, transfer, exchange, dispose of or grant options in regard to any, or all property of any kind forming a part of my estate for such terms and such prices as he or she nay deem advisable; to borrow money for any purposes connected with the protection and preservatl~on of my estate; to mortgage or pledge any real or personal property forming a part of my estate or ~o join in or secure the partition of same; to compromise any claims or demands of my estate against others or of others against my estate; to make distribution in kind and to cause any share to b~ composed of cash, property or undivided fractional shares in property different in kind from arpy other share; to employ agents, attorneys and proxies and to delegate to them such power as ntiy personal representative considers desirable and to pay reasonable ~i, i.... C.~,. J.L.G. Page 2 of 4 Pages compensation for such services as may be rendered by such agents, attorneys and proxies; and to execute and deliver such instruments as may be necessary to carry out any of these powers. In addition, I direct that rjhy personal representative shall have the power to conduct an inventory of any safe deposit box nece~sary to the administration of my estate. IN WITNESSI WHEREOF I have hereunto set my hand and seal this 16'x' day of August, 2007. --~~ T~ b~ `~l<~~k~`E~L) n L. Garman SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testator, as and for his Last Will and T~stament, in the presence of us, who at his request, have hereunto subscribed our names as witnesse$ thereto, in the presence of the said Testator and of each other. ~ Page 3 of 4 Pages I COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF CUMI~ERLAND ) SS. I, JOHN L. CjrARMAN, Testator, whose name is signed to the attached or foregoing instrument, having ben duly qualified according to law, do hereby acknowledge that I signed and executed the instrume$~t as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the plurposes therein expressed. ,, ,~ ~ n L. Garman Sworn or affirmed to and ackno vledged before me by JOHN L. GARMAN, the Testator, this 16`I' day of August, 20107. -~ 1 '~~~1~~ NOtary PUb11C COA~IMON4VEALTH OF PENNSYLVANIA Notarial Seal COMMONWEALTH'iOF PENNSYLVANIA ) Sharon E. Bloom, Notary Public North Middleton Twp., Cumberland County $ S. My Commission Expires Aug. 5, 2010 COUNTY OF CUMBERLAND ) M©mber, Pennsylvania Association of Notaries We, ~~ ` ~" I Yl ~, o i~ ~ and J~t ~ V~ ~) ~. '~--~ the witnesses who e names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw JOHN L. GARMAN, the Testator, sign and execute the instrument as his Last Will; that the Testator signed willingly and that the Testator executed it as ]~is free and voluntary act for the purposes therein expressed; that each of us, in the hearing and sigh'~t of the Testator, signed the Will as witnesses; and that to the best of our knowledge the Testator was at that time 18 or more years of age, of sound mind and under no constraint or undue infl'!,uence. c Address ~iov Lo.,ti s _G~.~ ,2~G.~.l ~«l. ~ It ~~.~ i7oi 3 Address 11--~ (,~ Cnr li;l~ cA _/(013 Sworn or affirmed to and subscribed before me thr ~ `l' day of August 0 , Notary PUb 1C COMMONWEALTH OF PENNSYLVANIA C:\Oftice-Estate Planning\10622.1h-~cili.doc NetarlalSeal ` Sharon E. Bloom, Notary Public North Middleton Twp., Cumberland Counbj My Commission Expires Aug. 5, 2010 Fage 1 Customer Profile ~.,..~_--o-~ Name: JOHN L GARh SSN/TIN: 171-28.732 Email: I Home Phone: (717) 2 5 8-3 918 0 Work Phone: Cell Phone: Fax Phone: Fiserv Notes CERTIFIC,'aTES OF DEPOSIT' Account Statu~k Account N User: dswanger Name: Debra E Swanger Branch: 0167 C:ttanae Branch End C,ner S~n Mid Atlantic [6017) -a _ « Back to Search Address: 217 FRONT ST ~.a~...~,.~.,.,,~„~„ -- BOILING SPRGS PA 17007.6002 customer Service History: At-a-Glance (Last 180 Days) Birth Date: 12/27/1933 Recorded c 0 Mother's Maiden: Portfolio Code: P ~ ~a-~~ c`am` 0 Porfolio Manager: us m r N°, eNo; 2 ID Protector: All Existing History » Certified W9: YES Certified on: 06/03!2004 B1 Notice: B2 Notice: Received C Notice: NO Endi L umber Open Date Tax Reporter Rzlationship Ealance edger Available Interest Balance Rate Maturity Date 23~i1G7040 Open 03103/1 9 9 5 ' 3388043428 Open 06/26/2000 j YES Prima n' YES Prima ry $19,982.00 $6,694.00 $19,997.00 0.9900% 03/03/2021 $6,731.00' '1.6400°h 04/26!2014 http://middleware.sover~ignbank.cc~p riendly.jsp?needSig=no II