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HomeMy WebLinkAbout03-23-12J REV-1500 Ex(°'-'°' 1505610143 OFFICIAL USE ONLY PA Department of Revenue Pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE Po Box.zaosol INHERITANCE TAX RETURN 21 11 0 0 9 0 7 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 187 12 7879 05 26 2011 O1 19 1921 Decedent's Last Name Suffix Decedent's First Name MI DAHL LENA (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First 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 ^ 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 Required (date of death after 12-12-82) ^ g Decedent Died Testate (Attach Copy of Wilq ^ ~ Decedent Maintained a Living Trust 8. Total Number of Safe De osit Boxes (Attach Copy of Trust) P ^ 9. Litigation Proceeds Received ^ 1 p, Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113 A between 12-31-91 and 1-1-95) ^ ( ) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number ROBERT P KLINE 717 770 2540 First line of address 714 BRIDGE STREET Second line of address PO BOX 461 City or Post Office NEW CUMBERLAND State 21P Code PA 17070 REGISTER OF WILLS USF,.QNLY n :--, r Q r"J - ~[7 . _. 't7 r ... _y m ~ ~+y tti~ ti _ ~ ~- _~.1`ry ;~_iya f Y ^'r; `~'? (~ ~.~~ --r, i~~ F.. _ i"..~-:+ i-3 Correspondent's a-mail address: Under penalties of perjury, I declare that 1 have examined this return, inGuding accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATU PERSON RESPON OR NG R UR DATE Charles R. Dahl „~ /~" ~ ADDRESS 31 venue, New Cumberland, PA 17070 SI NATURE OF P PAR OT TH REPRESENTATIVE DATE Robert P Kline )5 ~~~ ~c : )2 ADDRESS 714 Bridge Street, New Cumberland, PA 17070 Side 1 1505610143 1505610143 1505610243 REV-1500 EX Decedent's Name: D A H L, LEN A 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 & 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 8 Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested .......... ... 7. 8. Total Gross Assets (total Lines 1-7) ................................................................. ...... 8. 9. Funeral Expenses & Administrative Costs (Schedule H) .................................... ..... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ........................... ..... 10. 11. Total Deductions (total Lines 9 & 10) ............................................................... .......11. 12. Net Value of Estate (Line 8 minus Line 11) ....................................................... ......12. 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. - - __ 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 15. 16. Amount of Line 14 taxable at lineal rate X .045 12 8, 5 9 4. 2 6 16. 17. Amount of Line 14 taxable at sibling rate X ,12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. Tax Due ............................................................................................................. ......19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Decedent's Social Security Number 187 12 7879 133,800.00 2,646.94 136,446.94 7,637.33 215.35 7,852.68 128,594.26 128,594.26 5,786.74 5,786.74 Side 2 1505610243 1505610243 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 - 11 - 00907 Dahl, Lena - --- STREET ADDRESS 317 Fifth Avenue ~'~ ~ T ~~ STATE ~ ZIP New Cumberland PA 17070 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 5,786.74 2. Credits/Payments A• Prior Payments B. Discount 3. Interest 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. 0.00 0.00 (4) (5) 5,786.74 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 :.................................................................................[] [x] b. retain the right 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 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? ...................................................................................................................:. ] i x I IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETUR 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 ears 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) (y.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 1.2 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 bloo~or adoption. Total Credits (A + B) (2) (3) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE FILE NUMBER ESTATE OF Dahl, Lena 21 - 11 - 00907 All real property owned sole)y or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned 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 DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 317 Fifth Avenue, New Cumberland, Cumberland Co. (Parcel # 25-24-0811-085) 133,800.00 TOTAL (Also enter on Line 1, Recapitulation) ~ 133,800.00 SCHEDULE E ~' CASH, BANK DEPOSITS, 8~ MISC. COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF Dahl, Lena ~ 21 - 11 - 00907 Include 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 1 Fulton Bank #3629-44223 DESCRIPTION VALUE AT DATE OF DEATH 2,646.94 - -- - ___ __ TOTAL (Also enter on Line 5, Recapitulation) 2,646.94 SCF~DULE H COMMONWEALTH OF PENNSYLVANIA ~ ~ ' INHERITANCE TAX RETURN Ar1A~w~CTpAT1~/L ^/'~'T~ RESIDENT DECEDENT /"LLAr~~rJ ~ f`F\ ~ ~YG Wv7 ~ ~7 ESTATE OF Dahl, Lena ~ FILE NUMBER 21 - 11 - 00907 Debts of decedent must be reported on Schedule I. ITEM - _ _ _- _ NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT _ Y N - -- - _~_ -- __ -- A. 1 Stone & Murra Funeral Home, ew Cumberland, PA 17070 ~ 3,816.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) I Street Address Clty State Zip Year(s) Commission paid 2. ~ Attorney's Fees Kline Law Office ~ 2,000.00 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 Register of Wills 327.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 UGI 34.70 -- - -- -. __ TOTAL (Also enter on line 9, Recapitulation) 7,637.33 Schedule H p COMMONWEALTH OF PENNSYLVANIA Funeral « INHERITANCE TAX RETURN /QC~1'1111~'~V@ L`~~ ~~~~ RESIDENT DECEDENT _~ ESTATE OF Dahl, Lena FILE NUMBER _ ~1 - 11 - 00907 -- - - - -- --- -- 2 PPL -~- _--- 77.64 3 ~ New Cumberland Borough 195.10 4 Robin Gasperetti, tax collector 1,124.39 5 Recorder of Deeds 62.00 Page 2 of Schedule H SCHEDULEI DEBTS OF DECEDENT, MORTGAGE COM NHER`rcnNCEOTAX RETURN ANIA LIABILITIES, & LIENS RESIDENT DECEDENT ~~, FILE NUMBER ESTATE OF Dahl, Lena 21 - 11 - 00907 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1 Simmons First National Bank#4610-0015-2164-5962 103.61 2 West Shore EMS 111.74 TOTAL (Also enter on Line 10, Recapitulation) I 215.35 REV-1513 EX+ (11-06) SCHEDULE J COM NHERV11TANCEOTAXRETURNANIA ~ BENEFICIARIES RESIDENT DECEDENT R ESTATE OF Dahl, Lena NUMBER ~, NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I~ TAXABLE DISTRIBUTIONS[include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 Charles R. Dahl 317 Fifth Avenue New Cumberland, PA 17070 I~ FILE NUMBER _ 21 - 11 - 00907 RELATIONSHIP TO j SHARE OF ESTATE AMOUNT OF ESTATE DECEDENT (Words) ~($$$) Do Not List Trustee(s) Son ALL Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet, as appropriate. III NON-TAXABLE DISTRIBUTIONS: 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-1500 COVER SHE T 0.00 P-f01-CP-Warrnntr Dad-Short Form-Aet 1909•-Amn9ad !or PLoto-Beootdlne ~O~V~ Hears Hall. ine.. Indlaaa, Pa. I~ ~ r~r~E 2 ~~~ r ~~ MADE THE 25th day of October in the year of our Lord one thousand nine hundred sixty-three ( 1963 ) BETWEEN WILLIAM J. GOIIFFER and JESSIE V. GOII~'FER, his wife, of the Borough of New Cumberland, County of Cumberland and State of Pennsylvania, parties of the first part, Grantors , and EDWIN F. DAHL and LENA F. Borough of New Cumberland, and State of Pennsylvania, part, DAHL, his wife, of the County of Cumberland parties of the second Grantees : WITNESSETH, that in consideration of Ten Thousand Five Hundred and No/100 in hand ( X10, 500.00 ) Dollars, paid, the receipt whereof is hereby acknowledged, the said pmntor s do hereby grant and convey to the said grantees, their heirs and assigns, ALL that certain piece or parcel of land situate in the Borough of New Cumberland, County of Cumberland and State of Pennsylvania, more particularly bounded and described as follows, to wit: BEGINNING at a point at an iron pin on the line of the western edge. of.Fifth Avenue, formerly Chestnut Avenue, being 30 feet in a southerly direction by same from Locust Avenue; thence South 25 degrees 1~7 minutes West by the western line of Fifth Avenue 60.51} feet to the northern line of a 10 feet wide alley; thence North 57 degrees 52 minutes West 187.92 feet by the northern line of a 10 feet wide alley to the eastern line of a 10 feet wide alley; thence North 35 degrees East by the eastern line of a 10 feet wide alley 10.79 feet to a point at a stake at the southern line of Lot No. 39 on the hereinafter mentioned Plan of Lots; thence South b1~..degrees 3 minutes East by the southern line of Lot No. 39 180.3 feet to the point and place of BEGINNING. _. BEING Lots Nos. 1}0 and 1{.1 on Plan of Keebaughs, Addition to New Cumberland, as recorded in the Cumberland County Reeorder~s Office in Plan Book 1, Page 6. HAVING thereon erected a two and one-half story frame dwelling with. detached frame garage known as No. 317 Fifth Avenue. BEING the same premises which Pearl G. Berg by her deed dated October 2, 191~Ja_ and recorded in the said Rerorderts Office in Deed Book 12-W, Page 119, granted and conveyed unto the Grantors herein. Schsel lat. CdrT,G. CD. Pa. Boraogh. rr. fta . C a. 1% RcslEstzte Transfer Tax lqa Beal s tote Transfer Taa Dat Amt. ~G Dzta/c .ir-i -~ ~'.mt. S`.7.J U AND the said grantors , do hereby canvenant that they w~.11 WARRANT Severally the property hereby conveyed. IN WITNESS WHEREOF, said grantor s ha'Pe hereunto set their hands and seal s the day and year first above written. ~EgnsD, ~FealeD ana ~stixix+reb ~' ~!/[/ s ss~ex. {n #!ya ~Qrasesxx:c of '---"ti~j yam - 'G f-~~r' _ ~ .~ Ev '-~ ._.-..~_.._-----------•------ --- s~~x. .-_r~.----------------------- ---~ ------°-- .----_---_~..--------- ---------------- sex, State of PENNSYLVANIA ) County of '~ ) ss. ~ ~'~~ the -'ZY: day of )) Oeteber 19 63, before me, a Notary Public, `2'~ - the undersigned offacer, personally appeared WILLIAM J, GOUFFER and JESSIE V. GOUFFER, his wife, known to me (or satisfactorily proven) to be the persons whose name s are subscribed to the within instrument, and acknowledged that they executed same for the puq~est~'therein contained. , IN WITNESS WHEREOF, I hereunto set my hand and o,~cEai~~s//~°/~/y,r,,~~'~+ '~ ~ `~ ~ ~ ~ ~ ~ • ~ yr~,~'. ~'~~~~q~ti~ NOTARY ~IiBR.~''~~ , r My Commdssion Exbins SeQt; I~~t~• ~y Aew Eiim3eitie~'--- "~' - ------,---- RECORDED-0FfICE OF THE 1~ ;` RECORDER OF DEEDS + ~ ~ .!''~~ .......,.~1~" ~: i~~~~ g1MBERUN-y'"COUNTt F'ENNS VANIA do hereby eertif y that t e precise residence and comp post o,~ee address of the within med grantee •ES 317 `(~ CiE,.t..,.~ ~ 1'~"~`~~^-~ ~~`- ~ 5 19 6 3 --------------- - -- - - - ----- Attorney for ~.~~-_---_---_---_-- ~~aKH ~~ Pnc~ ~ i5 ~ _ .C.~ w Q! m ~ • i {~ ~ _ _ ~ ~ ~ ~ z ~ -~ ~ ~ ~ c} ~ ~ w ~~j m ~ - ~ r._ ~ ~e ~ A ~ / h~V _. ~ ~ ~ ~ ~ ~ - - ~ -. ~ ~ ~ ., P ~~ .:.._ . COMMONWE;gLTH OF PENNSYLVANIA Count7l of . r~ ~ ~ ss. __. RECORDED on this__- __-p`/~ _~/,~ „-?-~={-~' A. D. 1~9_f2~ in the Recorder's o .ice of the said Co t Vol. -----~1-- ~ _ . - `__, Page _ un y, in Deed Book r -----'1 ~.`y`__- Given under my hand and the seal of the said e, the date above +vritten. -~-_ ,Recorder.