HomeMy WebLinkAbout12-20-11 (2)J 1505610143
Ex o1-to S
EV-1500 ( ) ~ OFFICIAL USE ONLY
PA Department of Revenue pennsyivania County Code Year File Number
Bureau of Individual Taxes oErnnn+EOmornEVEauE
Po Box.2aosol INHERITANCE TAX RETURN 21 11 00182
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
213 24 0845 12 05 2010 07 25 1929
Decedent's Last Name Suffix Decedent's First Name MI
PARSONS ELAINE C
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
PARSONS H. F
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL INAPPROPRIATE OVALS BELOW
1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death
prior to 12-13-82)
^ 4. Limited Estate ^ 4a. Future Interest Compromise 5. Federal Estate Tax Return Re uired
(date of death after 12-12-82) ^ 4
^ g Decedent Died Testate ~ pAtetce~ r1oMaint~ned a Living Trust 8. Total Number of Safe De
(Attach Copy of Will) ^ ( (: py of Crust) posit Boxes
9. Litigation Proceeds Received ~ 10. b~tweenl~2 31 ~1 andit{datges~f death ^ 11, Election to tax under Sec. 9113(A)
(Attach Sch. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
WM D SCHRACK III ESQ 717 432 9733
First line of address
124 W HARRISBURG STREET
Second line of address
City or Post Office
DILLSBURG
State 21P Code
REGISTER OF WILLS USE ONLY
C7
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PA 170191268 ~`~ ,--.? `"' `--'
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Correspondents a-mail address: Schracklaw@comcast.net
U er penalties of perjury, I deGare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief,
it e, correct and complete. Declaration of preparer other than the personal representative Is based on all information of which preparer has any knowledge.
S~ A RE OF PERSON ONSI R FILING RETU N DATE
James. A. Rogers 1`~ 1~ 1l
226 U~lion Church Road, Dillsburg, PA 1
SIGNATURE QP'F~REPARER OTHER THAN REPRESENTATIVE
DATE
% 2.~,~ ~
Wm. D. Schrack Esq.
124 W. Harrisburg Street, Dillsburg, PA 17019-1268
Side 1
1505610143 1505610143 J
1505610243
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: Pa~SOnS, Elaine C. 213 24 0845
RECAPITULATION
1. Real Estate (Schedule A) ....................................................................................... 1. 4 , 500.00
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 & Miscellaneous Personal Property (Schedule E) ............... 5.
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6.
7. Inter-Vivos Transfers & Miscellaneous -Probate Property
(Schedule G) ~ Separate Billing Requested............ 7.
8. Total Gross Assets (total Lines 1-7) ..................................................................... 8. 4 , 5 0 0 . 0 0
9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... 9. 10 , 23 6 . 0 0
10. Debts of Decedent, Mortgage Liabilities, 8~ Liens (Schedule I) .............................. 10.
11. Total Deductions (total Lines 9 & 10) ................................................................... 11. 10 , 236.00
12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12. -$ , 736.00
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) ............................................... 13.
14. Net Value Subject to Tax (Line 12 minus Line 13) ............................................... 14. -5 , 7 3 6. 0 0
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
0
00
15
0.00
.
(a)(1.2) x .o0 .
16. Amount of Line 14 taxable
736.00
5
1s.
258.12
,
at lineal rate X .045
17. Amount of Line 14 taxable
0
0 0
17
0. 0 0
.
at sibling rate X .12 .
18. Amount of Line 14 taxable
0
0 0
18
0. 0 0
.
at collateral rate X .15 .
19. Tax Due .................................................................................................................. 19. 2 5 8.12
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^
Side 2
1505610243 1505610243
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21-11-00182
DECEDENT'S NAME
Parsons, Elaine C.
STREET ADDRESS
815 N. Walnut Street
CITY
Mechanicsburg STATE
PA ZIP
17055
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/Payments
A. Prior Payments
B. Discount
3. 1 nterest
4, If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check 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.
(1)
Total Credits (A + B) (2)
(3)
(4)
(5)
258.12
258.12
Make Check Payable to REGISTER OF WILLS, 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 :............................................................................... ^
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? ............................................................ ^ ^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 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 after January 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 (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-1502 EX+(11-08)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE A
REAL ESTATE
ESTATE OF
Elaine C.
FILE NUMBER
All real property owned solely or as a tenant in common must be reported at talc market value. Fair market value is defined as the price at which pro~arty would be
exchanged between a willing buyer and a willing seller, neither being compelled to buy ar sell, both having reasonable knowledge of the relevant fads.
Real property which is jofntlyownsd with right of survivorship must be disclosed on schedule F.
Attach a copy of the settlement sheet if the property has been sold
Include a copy of the deed showing decedent's Interest if owned as tenant in common.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Contract sales price for property at 815 N. Walnut Street, Mechanicsburg, Cumberland 4,500.00
County, PA (Tax Parcel No. 18-22-0519-341) (see HUD-1) was $119,500.00; on original Return
filed September 16, 2011, value of real estate was listed as $115,000.00; the property sold for
$4,500.00 more than shown on original REV1500
TOTAL (Also enter on Line 1, Recapitulation) I 4,500.00
(If more space is needed, additional pages of the same size)
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule A (Rev. 11-08)
REV-1151 EX+ (10-06)
SCHEDULE H
COMIN~V~DAP D~RVANIA FUNERAL EXPENSES &
ECE IJ ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Parsons, Elaine C. 21-11-00182
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State Zio
Year(sl Commission paid
2. Attorney's Fees
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zio
Relationship of Claimant to Decedent
4. Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 10,236.00
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 10,236.00
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Parsons, Elaine C. 21-11-00182
ITEM
NUMBER DESCRIPTION AMOUNT
Other Administrative Costs
1 Additional home repairs to satisfy home inspection - Home Depot (supplies for contractor 36.80
Rice)
2 Additional home repairs to satisfy home inspection -Jeffrey Rice, contractor 404.18
3 Mechanicsburg Borough -additional charges for sewer and trash until time of settlement 130.15
4 PPS<L -additional electrical charges until settlement 48.51
5 Settlement costs for sale of real estate (see HUD-1) 9,565.44
6 United Water -additional charges until time of settlement 50.92
H-B7 10,236.00
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98)
'r~~MErrr ~,
v ~ `,- ~O
~~ap~~~iu ~= A. Settlement Statement (HUD-1)
~~,~ OFJE~a
R Tvnn of I nan
OMB Approval No. 2502-0265
t ~ FIiA 2
~ RHS 3
X C
U
i 6. File Number: 7. Loan Number: 8. Mortgage Insurance Case Number:
.
. ~
onv.
n
ns. 11102-108 0331265298
a. ~ V.~ 5. ~ Conv, Ins.
C. Note: This form is hrrnished fo give you a statement o/actual settlament costs. Amounts paid to and by the settlement agent are shown.
/tams marked '(p.o.c.)"were paid outside the closing; they are shown here for informational purposes and are not included in the totals.
D, Name and Address of Borrower: E. Name and Address of Seller: F. Name and Address of Lender:
Doris J Waughtel Estate of Elaine C. Parsons Homesale Lending LLC
594 Center Road 226 Union Church Road 13675 Technology Drive
Mifflintown, PA 17059 Dillsburg, PA 17019 Eden Prairie, MN 55334
G. Property Location: H. Settlement Agent: 23-2332041 I. Settlement Date:
815 N Walnut Street Residential-Commercial Abstract, Inc.
Mechanicsburg, PA 17055 3621 North Front Street December 9 2011
Cumberland County, Pennsylvania Harrisburg, PA 17110 Ph. (717)901-8926 ,
Place of Settlement:
3621 North Front Street
Harrisbur , PA 17110
J. Summary of Borrower's transaction K. Summary of Seller's transaction
100. Gross Amount Due from Borrower: 400. Gross Amount Due to Seller:
101. Contract sales rice 119,500.00 401. Contract sales rice 119
500
00
102. Personal ro art 402. Personal ro art ,
.
103. Settlement Char es to Borrower Line 1400 5,061.64 403.
104.
404.
105 405.
Ad'ustments for items old b Seller In advance Ad ustments for items aid b Seller (n advance
106. Cit /Town Taxes to 406. Ci !town Taxes to
107. Count Taxes 12/10/11 to 01/01!12 36.46 407. Count Taxes 12110111 to 01/01!12 46
36
108. Assessments 12/10/11 to 07/01! 12 803.14 408. Assessments 12/10/11 to 07/01/12 .
803
14
109. 4th Quarter HOA Dues 12/10/11 to 01/01/12 28.70 409. 4th Quarter HOA Dues 12!10/11 to 01/01/12 .
110.
410. 28.70
111 411.
112. 412.
120. Gross Amount Due from Borrower 125,429.94 420. Gross Amount Due to Seller 120,368.30
200. Amounts Paid b or in Behalf of Borrower 500. Reductions In Amount Due Seller:
201. De osit or earnest more 2,000.00 501. Excess de osil see instructions
202. Principal amount of new loan(s) 84,000.00 502. Settlement char es to Setter Line 1400 12
890
44
203. Existing loan(s) taken subject to 503. Existin loans taken subject to ,
.
20`1= _ _ 504. Payoff First Mortgage
205. __ 505. Pa off Second Mort a e
206. 506.
20.. 507. De osit disb. as roceeds
208' 508.
209.
509.
Ad'ustments for items un ofd b Seller Ad ustments for items un aid b Seller
210. Cit !town Taxes to 510. Ci !Town Taxes to
211. Coun( Taxes to 511. Count Taxes to
212. Assessments to 512. Assessments to
213. 513.
214.
514.
215. 515.
216. 516.
217 517.
218. 518.
219. 519.
220. Total Paid b /for Borrower ~ 86,000.00 520. Total Reduction Amount Due Seller 12
890.44
300. Cash at Settlement from/to Borrower 600. Cash at settlement to/from Seller ,
301, Gross amount due from Borrower line 120) 125,429.94 601. Gross amount due to Seller line 420 120
368
30
302. Less amount paid by/for Borrower (line 220) ( 86,000.00) 602. Less reductions due Seller (line 520) ( ,
.
12
890.44
303. Cash X^ From ~ To Borrower 39,429.94 603. Cash O To ~ From Seller ,
107,477.86
~~~ unccnlynea nerrCeuy acnnowieage receipt of a completed copy of this statement 8 any attachments referred to herein
Borrower ~ ~~ ~ ,j - '~ Seller
t to of Elai C. ppp~~~rrrsons
Dons J. Waughtp ~" B ~~ I``V1 ~ ` ~
( ~, 1 V~ ~^
J es A. Rogers, Ex dor
The Pubiic Raporvnq eurtlen for Nis cdiecnon of intormaUOn is esumatec at 75 minutes px response fw conauinq, raviawnnq, antl nponin9 ins tlata. Tnis agency may not collect finis information. ono you are not requirao to
eomp:ele Tnis farm, unless a tlisplays a .'umxntiy valitl OMB control number. ^io confoentiaNty is aswra4 this tliscloaura Is mantlalory. This is tlesipnetl to provioe the parries to a RESPA covered iransaaion with informaton
tluring me saltlemenl process.
Page 1 of 3 HUD-1
(WAUGHTEL. PFDI11102-108!23)
.,arges
. estate Broker Fees $ 7,565.00 Paia From pa~tl From
,.,n of commission (line 700) as follows: borrowers seiiers
e.980.00 to ReMax Realt Associates wne: at Funtla at
c 3 585.00 to Prudential Homesale Services Grou Setnement Setuement
03, Commission oaid at settlement
704. Broker Fee to Prudential Homesale Services Grou
225.00 7 565.00
705.
80U. Items Pa able in Connection with Loan
801. Our on ination char e $ 595.00 (from GFE #1
802. Your credit or charge (points) for the specific interest rate chosen $ (from GFE #2)
803. Your adjusted origination charges from GFE #A 595.00
804. A raise/ fee to RELS Valuation from GFE #3 380.00
805. Credit Re ort to RELS Credit from GFE #3
806. Tax service to (from GFE #3) 11.66
807. Flood certification to (from GFE #3)
808. (from GFE #3)
809 (from GFE #3)
810.
(from GFE #3)
811
(from GFE #3)
900. Items Re uired b Lender to Be Paid In Advance
901. Daily interest charges from 12/09!11 to 01101/12 23 @ $9.780000/day (from GFE #10) 224.94
902. Mort a e insurance remium for months to from GFE #3
903. Homeowner's insurance for 1.0 ears to Erie Insurance from GFE #11 POC:B465.00
904. from GFE #11
905.
(from GFE #t 1)
1000. Reserves De osited with Lender
1001. Initial deposit for your escrow account (from GFE #9) 999
66
1 omeowne s insurance 4. mont s per mont .
1003. Mart a e insurance months $ er month $
1004. Property taxes $ 1,445.48
County Taxes 12.000 months @ $ 50.41 per month
School Taxes 7.000 months @ $ 120.08 per month
Assessments months @ $ per month
1DOs
s
1006. months @ S per month S
1007 ,aggregate Adjustment months @ $ per month $ -600.82
1008.
--- $
1009.
$
1100. Title Char es
1101. Title services and lender's title insurance (from FE #4)
1102. Settlement or closin fee $ 1,026.48
1103. Owner's title insurance to Old Republic National Title Ins. Co. from GFE #5
1104. Lender's title insurance to Old Republic National Title Ins. Co. $ 886.48 176.40
1105. Lender's title olic limit $ 84,000.00
1106. Owner's title olic limit $ 119,500.00
1107. A ent's ortion of total title insurance remium to Residential-Commercial Abstract $ 914.07
1108. Underwriter's ortion of total title insurance remium to Old Re ublic National Title Ins. Co. $ 148.81
1109. Closing Protection Letter to Old Republic National Title Insurance Comp y 75.00
1110. Notary Fee to Residential-Commercial Abstract, Inc.
1111. Tax Certification to Residential•Commercial Abstract, Inc.
1112 10.00
10.00
1113
1200. Government Recording and Transfer Charges
12D'I. Government recordin char es to Cumberland Count Recorder of Deeds (from GFE #7
1202. Deed $ 62.00 Mortgage $ 96.00 Releases $ Other $ 50
50 208.50
.
12G3 L•ansfer taxes to Cumberland County Recorder of Deeds (from GFE #8)
1204. City/County tax/stamps a 1,195.00 $ 1,195.00
1205. State tax/stam s $ 1,195.00 $
1_06. 1,195.00
1207.
1300. Additional Settlement Char es
130'1. Re uired services that ou can sho for from GFE #6
1302. Flood Life of Loan Fee to WF Flood Svcs $ 19
00 19.00
.
1303. 4th Quarter HOA Dues to W nnewood Park Townhouse Owners A;
1304, Attorne Fee -Estate Administration to Law Office of Wm. D. Schrock III
1305. See addifl disb. exhibit to
1400. Total Settlement Char es (enter on lines 103, Section J and 502, Section K)
,061.64 120.00
3,250.00
740.44
12,890.44
ay s~,ninq page 1 0/ Inis statement, the si9nalones acknowletlga rece~pi cf a ccmpletetl wpy of page Z 8 3 of mis three eta ment.
esi i I- m is street, Inc., the gent
Certified to be a true copy. ~
Page 2 of 3 HUD-1
(WAUG HTE L. PFD/11102-108/23)