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HomeMy WebLinkAbout04-26-12 (2)1505611180 J REV-1500 Ex,02-,,,IFI) OFFICIAL USE ONLY PA Department of Revenue o~ ~NyoF xa~eae County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280801 Hamsburg, PA 17128-0801 RESIDENT DECEDENT 21-1z-0012 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 204-01-7273 12062011 03/05/19 Decedent's Last Name Suffix Decedent's First Name MI BLOSSER MABEL I (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffx 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 BOXES BELOW 0 i. Odginal Return 0 2. Supplemental Return Q 3. Remainder Return (Date of Death Prior to 12-13-82) 0 4. Limited Estate 0 ba. Future Interest Compromise (date of ~ 5. Fede21 Estate Taz Return Required death after 12-12-82) Ox 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Tmst ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) Q 9. Litigation Proceeds Received Q 10. Spousal Poverty Credit (Date of Death Q 11. Election to Tax under Sec. 9113(A) Between 12-31-91 and 1-1-93) (Attach Schedule O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number STEPHEN D. TILEY 717-243-5838 rv First Line of Add2ss 5 SOUTH HANOVER STREE Second Line of Address Ciry or Post Office State ZIP Code CARLISLE PA 17!113 REGISTER LS USE ONhY Ta )s -I i ~ ~ - 77 r N ~> ~7 zcn~ Crl ) O~n ~ ' H ~ W E- ~ -7 DATE FILED Correspondent's a-mail address: Under penalties of perjury, I tleclare that I have examined this return, inUuding accompanying schedules and statements, and to the best of my knowletlge and belief, ADDRESS T STEPHEN D. TILEY, 5 SOUTH HANOVER STREET, CARLISLE, PA 17013 PLEASE USE OR: 3INAL FORM ONLY Side 1 L 1505611180 1505611180 J ;"~/J°v Robert C Wetzel 1436 Walnut Bottom Road: Edward L Snvder 11 Greenview Drives Bath Carlisle PA SIGNATSJfiE OF P~tEPARER OTHER THAt~tEPRESENTATIVE DATE J 1505611280 REV-1500 EX (FI) Decedent's Social Security Number Deceden4s Name: MABEL I BLOSSER 204-01-7273 RECAPITULATION 1. Real Estate (Schedule A) ..........:.............................. 1. N 0 N E 2. Stocks and Bonds (Schedule B) .................................... 2. N 0 N E 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... 3. N 0 N E 4. Mortgages and Notes Receivable (Schedule D) ........................ 4. N 0 N E 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) .... 5. 6 010 $ . 0 0 6. Jointly Owned Property (Schedule F) Separate Billing Requested ...... . 6. 38014.58 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) OSeparate Billing Requested ...... . 7. N 0 N E 8. Total Gross Asseta (total Lines 1 through 7) ......................... . 8. 9 8119.5 8 9. Funeral Expenses and Administrative Costs (Schedule H) ................ 9. 3760.00 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) ............ 10. 8.00 11. Total Deductions (total Lines 9 and 10) ............................. 77. 3768.00 12. Net Value of Estate (Line 8 minus Line 11) ........................... 12. 9 4 3 51.5 8 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ..................... . 13. 10 0 0 . 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) ..................... . 14. 9 3 3 51.5 8 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a>(t.2)x.o 0 is. 0.00 16. Amount of Line 14 taxable at linealrateX.O 45 t6. 0.00 17. Amount of Line 14 taxable at siblingratex >e>R>t 55337.00 t7. 6640.44 18. Amount of Line 14 taxable at collateralratex ppp 38014.58 1s. 5702.19 19. TAX DUE ....................................................... 19. 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 12342.63 0 L 1505611280 1505611280 J REV-1500 EX (FI) Page 3 Decedent's Complete Address: 21-12-0012 File Number 204-01-7273 DECEDENTS NAME MABELIBLOSSER STREET ADDRESS 1000 CLAREMONT ROAD CITY CARLISLE STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments 11700.00 B. Discount 615.77 3. Interest Total Credits (A + B ) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in 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) 12342.63 (2) 12315.77 (3) (4) i (5) 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 transfened or its income .................................... ...... ^ c. retain a reversionary interest .................................................................................................................... ...... ^ d. receive the promise for life of either payments, benefits or care? ............................................................. ..... ^ 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .................................................................................................... ...... ^ 3. Did decedent own an "in tmst 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 benefciary 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. 3, For dates of death on or after July 1, 1994, and before Jan. i, 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 Jan. 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. t) (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(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)]. Asibling is defned, 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+(11-10) SCHEDULE E Pennsylvania CASH, BANK DEPOSITS, 8r MISC. DEPARTMENT OF REVENUE INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Mabel 1. Blosser 21-12-0012 Include the proceeds of litigation and the date the proceeds were received by the estate. All property Jointly owned with right of survivorship must be disclosed on Schedule F. 1 M & T Bank Checking Account No.: 403649 (See Exhibit "A") 32,296 Accrued Interest to DOD ($0.13) 0 2 Orrstown Bank Checking Account No.: 106001629 (See Exhibit "B") 21,360 Accrued Interest to DOD ($0.62) 1 3 Refund, Claremont Nursing and Rehabilitation Center 6,400 4 Final Pension (Net of Medical Ins.), State Employees Retirement System 48 TOTAL (Also enter on line 5, Recapitulation) $ I 60,105 If more space is needed, use additional sheets of paper of the same size. REV-1509 EX4 (01-10) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEF JOINTLY-OWNED PROPERTY FILE NUMBER: Mabel 1. Blosser 21-12-0012 If an asset became join0y owned within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S)NAME(S) I ADDRESS I RELATIONSHIP TO DECEDENT A. Robert C. Wetzel B. C. Walnut Bottom Road, Carlisle, PA 17015 brother-in-law JOINTLY OWNED PROPERTY: , ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND SANKACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET %OF DECEDENr INTEREST DATE OF DEATH VALUE OF DECEDENTS INTEREST Orrstown Bank CD #: 4000042189 1 A 76,000.00 50.00% 38,000.00 Accrued Interest to Date of Death 29.15 50.00% 14.58 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL (Also enter on Line 6, Recapitulation) g art ntd sa If more space is needed, use additional sheets of paper of the same size. REV-1511 EX+(19-09) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS Mabel I. Blosser 21-12-0012 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: t. Ewing Brothers Funeral Home 166 2. Carlisle Memorial Services, Inc. 185 B. 1 ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) Sheet Address City Year(s) Commission Paid: 2. 3. a. 5. 6. 7. Attorney Fees: Frey 8 Tiey Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant Street Address City Stale Relationship of Claimant [o Decedent Probate Fees: Accounwnt Fees: Frey 8 Tiley Tax Return Preparer Fees: Frey 8 Tiley Orrstown Bank -Check Printing Fee 8. Cumberland Law Journal 9. The Sentinel 10. Register of Wills- Filing Fee for Inheritance Tax Return State ZIP ZIP 3,000 116 Above) Above) 13 75 190 15 If more space is needed, use additional sheets of paper of the same size. REV-1512 EX+(12-06) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS ESTATE OF FILE NUMBER Mabel 1. Blosser 21-12-0012 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, Including unreimbureed medical expenses. REV-1513 EX+ (01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RFSIOFNT DECEDENT ESTATE OF: FILE NUMBER: Mabel I. Blosser 21-12-0012 RELATIONSHIF'TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not Llat Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Inclutle outright spousal distributions and t2nsfers under Sec. 9118 (a) (1.2).[ Robert C. Wetzel 1 1436 Walnut Bottom Road, Carlisle, PA 17015 Brother-In-L.aw 50 Percent Edward L. Snyder 2~ 11 Greenview Drive, Carlisle, PA 17015 Brother 0.08333 Percent 3 Sylvester R. Snyder . 99 Garfield Drive, Carlisle, PA 17015 Brother 0.08333 Percent Betty R. Shuler 4. 7 Alliance Drive, Carlisle, PA 17013 Sister 0.08333 Percent 5. Annabelle M. Wetzel 1436 Walnut Bottom Road, Carlisle, PA 17015 Sister 0.08333 Percent 6. Shirley K. Kauffman - 96 Greenview Drive, Carlisle, PA 17015 Sister 0.08333 Percent 7 Ray G. Snyder 700 Route US 9 N., Marmora, NJ 08223-1841 Brother 0.08333 Percent ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. II I NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT TAKEN: 1 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1.~Brethern In Christ Church, 1155 Walnut Bottom Road, Carlisle, PA 17015 1,000.00 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. I S 1.000.00 If more space is needed, use additional sheets of paper of the same size. LAST WILL AND TESTAMENT OF MABEL I. SLOBBER 4 MABEL I. SLOBBER, widow, of South Middleton Township (mailing address: 1422 Walnut Bottom Road, Cazlisle, PA 17015), Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Las[ Will and Te_s[ameut hereby revoking and making void any and all Wills by me at any time heretofore made. 1. 1 direct my hereinafter named Executor [o pay all of my just debts and funeral expenses as soon after my death as may be found convenient to do so. I direct that my funeral services be conducted by Ewing Brothers Funeral Home, 630 South Hanover Street, Carlisle, Pennsylvania, in accordance with arrangements which I have made there, and that my body be interred beside that of my husband Glenn L. Blosser on [he burial lot of his parents who were Robert and Henrietta Blosser, which lot is located in Trindle Springs Cemetery, near the Borough of Mechanicsburg, Pennsylvania. I bring to [he attention of my Executor that I have prepaid for the funeral service which I have arranged at Ewing Brothers Funeral Home. 2. I direct that all inheritance, Vansfer, succession, estate and death taxes, including interest and penalties thereon, which may be payable on account of my deathshall be payable from the residue of my estate regardless of whether the assets upon which such taxes are based are included in my probate estate. 3. I give and bequeath [he sum of $1,000.00 m the Carlisle Brethren In Christ Churcb, Walnut Bottom Road, Carlisle, Pennsylvania, [o be used for such purpose or purposes as the Trustees of said Church shall deem appropriate. 4. All of the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath in equal shares as follows: (a) One share [o my brother-i^-law ROBERT C. WETZEL in appreciation fcr his many kindnesses and helpfulness which he has extended to me. (b) One share to each of my following named brotlters and sisters who shall swvive me by a period of ninety (90) days, but should any of them fail [o so survive me then the share which such deceased brother or sister of mine would have received shall lapse and be divided equally among the remaining shares. My presently living brothers and sisters provided for herein are: VIVIAN M. TIBBO, ROSE M. BITNER, MARIAN J. CALAMAN, SYLVESTE:R R. SNYDER, BETTY R, SHULER, ANNABELLE M. WETZEL, SHIRLEY A. KAUFFMAN, EDWARD L. SNYDER and RAY G. SNYDER. 5. 1 have made no provision herein for my sister DORIS J. MIXELL, not because of any want of affection for her, but because I am confident [hat she is already adequately provided for. 6. I hereby nominate, constitute and appoint my brother-in-law ROBERT C. WE'fZEL and my brother, EDWARD L. SNYDER, and the survivor of [bent, as Executors of this m7 Last Will and-Testament, and I further direct that neither of them shall be required to post any bond to secure the faithful performance of his duties in the Commonwealth of Pennsylvania or in any other jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament written on two (2) pages, this ~(ptt" day of ~i~it-un , 2007. l'/i E•- /~_ 0 ~- ~~~ v )(SEAL) MABE-~FBLOSSER Signed, sealed, published, and declared by MABEL I. BLOSSER, the Testatrix above named, as and for her Last Will and Testament, in our presence, who, in her presence, at her request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. ~-- p ~s~ 499 Mitchell Road, Millsboro, DE 19966 Adjustment Services Phone 888-502-4349 F ax (302) 934-2955 January 30, 2012 Stephen D Tiley 5 south Hanover Street Carlisle, PA 17013 Re: Estate of Mabel I Blosser Social Security: 204-0]-7273 Date of Death: December 6, 2011 Deaz Sir or Madam: Per your ingiriry on January 23, 2012, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: Type of Account Account Number Ownership (Names ofJ Opening Date Balance on Date of Death Accrued Interest Total Checking Account 403849 Mabel I Blosser Robert C Wetzel (POA) 09/01/67 $32,295.72 /3 $32,295.72 For any additional information on the above accounts, including ownership and any changes, closures and/or reimbursement of funds, please ®11 the Ffigh Shell Catiisle Office at 8717-7AO-0536. We were unable to locate any safe deposit box [or the above•mentioned decedent. This triter does not inelude any acrounts in which the deceased may Gave been listed as Power of Attorney, Custodian of Uniform Tranders, Representative Payee, or Trustee ands a Written Agrtement Sincerely, Tammy Spencer Adjustment Services ~~N Vltt(J 1 V VV 1V BANK ATrnditian oJExceQence January 25, 2012 Frey & Tiley Attorneys At Law Stephen D. Tiley 5 S Hanover Street Carlisle, PA 17013 Fax: 243-6441 Re: Estate of Mabel I. Blosser Social Security Number 204-O1-7273 Date of Death 12/6/2011 IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD THE FOLLOWING ACCOUNTS WITH ORRSTOWN BANK: CHECKING ACCOUNT Account No.- Account Type- Date Opened- Joint Account (aame/date)- 106001629 Relation Interest Checking 9/20/2000 No Accrued Interest- $0.62 CERTIFICATE OF DEPOSIT Account No.- 4000042189 Account Type- 06-11 Month Income CD Date Opened- 7/8/2011 Joint Account (name/date)- Robert C. Wetzel, 7/8/2011 Balance- $76,000.00 Accrued lnterest- $29.15 Rollover from earlier CD account that was originally established 4/4/2008. Best Regazds, ~ G~~~~~GY'v~ ] R. Worthington Deposit Processing Clerk i'r " r~ 1~ ~~~ ~~ ,+~ ~ ~b~ ~I~ ~~ ~i I V~~~ V' 2695 Philadelphia Avenue Chambersburg, PA 17201 1.a88.ORRSTOWN www ®rrstown.com