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HomeMy WebLinkAbout07-11-12 (2)-~ REV-1500 °`(0t-10' 1505610143 PA Department of Revenue eons Ivanla OFFICIAL USE ONLY Bureau of IndiWdual Taxes ~N~ oratxaae ~ntr cads veer Fue Numoer Po Box.zaosot INHERITANCE TAX RETURN 2 1 11 010 4 3 Harrisburg, PA 17128-0801 RESIDENT DECEDENT Soc(al Security Number Decedents Last Name COLDREN Date of Death 09 16 2011 (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Date of Birth 09 22 1920 Suffix Decedent's First Name MI DANIEL R Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FlLL IN APPROPRIATE OVALS BELOW ® 1. Original Retum ^ 2. Supplemental Retum ^ 3. Remainder Retum (date of death prior to 12-13-82) ^ 4. Dmited Estate ^ qa, Future (merest Compromise ^ 5. F~etlerel Estate Tax Retum Required (oats d deaN seer 12-12-e2) ^ 5. DeceoeM Died Testate (Attach Cagy d Wilg ^ 7 Decedent Malntalned a uvliq Trust 8. Total Number of Safe De sit Boxes (Attecn Copy d TNSt) PC ^ 9. Utigetlon Proceeds ReceNed ^ 10. Spousal PweM Credit (date d deatn ^ t 1. Election to fax under Sec. 9173(A) between t2-31-91 ano -1-9a) (Affaoh SCh. O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFlDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number SAMIIEL L ANDES 717 761 5361 REGISTER OF WILLS USE ONLY Frst Ilne of address 525 NORTH 12TH STREET c' Second line of address ~ rn~ r fy C x7 ~`j ~ f t r > 37 r- Cn ~7 City or Poet Office State ZIP Code ~ 'r' DA 4!, - !'~'~*ni _i7 C'7 LEMOYNE PA 17043 Q~~i ~ ~tn Correspondent's e-mail address: 18Wande3~801.COm rV ~~ Under penattles of perjury, I declare that I have examined this return Including acrromperrying schedules end statements end ro the best of kn ty d b l , , If L4 tmw. nnmwnt wntl nmm~lwle fLminroenn nl nronnror ne.n. rAun rwe ..e.e....ei ................n.-. ~_ ~___~ __ _„ ,~__a__ _...~ ot ~_i _ ____ ___ ~ a en ~. e ief, Rebecca E. Sherman 2280 Putt Lane, Enola, PA 77025 Samuel L Andes DATE 525 North 12th Street, Lemoyne, PA 17043 Side 1 L 1505610143 1505610143 J REV•1500 EX 1505610243 Decedent's Social Security Number 1. Real Estate (Schedule A) ........................................................................................ .. 1. 13 9, 5 0 0. 0 0 2. Stocks and Bonds (Schedule B) ............................................................................. .. 2. 3. Closely Hald Corporation, Partnership or Sole-Proprietorship (Schedule C)........ .. 3. 4. Mortgages & Notes Receivable (Schedule D) ........................................................ .. 4. 3 2, 2 0 0. 0 0 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............... . 5. 2 6 9 , 13 9 . 0 7 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ............ . 6. 7. Inter-Vlvos Transfers & Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested ............ . 7, 2 9 , 4 2 4 . 3 0 8. Total Gross Assets (total Lines 1-7) ...................................................................... . 8. 4 7 0, 2 6 3. 3 7 9. Funeral Expenses & Administrative Costs (Schedule H) ...................................... ... 9. 4 1 , a 1 a . 3 2 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............................. ... 10. 4 8 5 . 2 6 11. Total Deductions (total Lines 9 & 10) ................................................................... ... 11. 4 1 , 6 9 7 . 5 $ 12. Net Value o} Estate (Line B minus Line 11) .......................................................... ... 12. 4 2 8 , 5 6 5 . 7 9 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an electlon to tax has not been made (Schedule J) ............................................... .. 13. 14. Net Value Sub)ect to Tax (Line 12 minus Line 13) .............................................. ... 14. 4 2 8 , 5 6 5 . 7 9 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or Vansfers under Sec. 9118 (a)(1.2) X .00 15. 18. Amount of line 14 taxable at lineal rete X .045 1 g. 17. Amount of Line l4 taxable at sibling rate X ,ip p. 18. Amount of Line 14 taxable at collateral mteX .15 428, 565.79 tg. 64, 284.87 1s. Tax Due ................................................................................................................... .. 1s. 64,284.87 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. L 1505610243 Side 2 1505610243 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21.11.01043 Coldren, Daniel R. STREET ADDRESS 536 W. Cumberland Road an En018 STATE ZIP PA 17025 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Paymenfs A. Pdor Payments B. Discount 3. Interest Total credits (A+e) (2) 47,368.42 (3) 0.00 (t) 84,284.87 45,000.00 2,368.42 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 Llne 20 to request a refund 5. If Line 1 + Llne 3 Is greater than Line 2, enter the difference. This Is the TAX DUE. (4) (s) 16,916.45 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 propertytransferred or its income :..................................... c. retain a reversbnary interest; or .................................................................................................................. d. receive the promise for Iffe of either payments, benefits or care7 .............................................................. 2. If death occurred after December 12, 1982, did decadent transfer property within one year of death without ^ receiving adequate consideration7 .............................................................. ......................................................... 3. Dkl decedent own an "in tnlst tor" 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 properly wh(ch contains a beneficiary designation? ............................... ,-,/ ^ .................................................................................. ... Yd IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FlLE IT AS PART OF THE RETURN. For dates of death on or after Julv 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. §9118 (a) (1.1) (I)]. For dates of death on or after January 1, 1995, the fax rate Imposed on tha net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9118 (a) (1.1) (li)]. 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 refum 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 21ye ars of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the chik Is 0 percent [72 P.S. §9118 (a) (1.2)]. • The tax rate Imposed on the net value of transfers to or for the use of the decedenYS lineal beneficiades is 4.5 percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9118 (a) (1)]. • sibling iI$ dtefined~u^der SeCtiont9102 as en indi~dual rwho hasuat least ona parent inscommon witltpihe decedentswfiether by blooii•oAadoption. SCHEDULE A COMAgNWEALTH OF PENNSttVANIR REAL ESTATE WHEgRANCETNt gETURN gE50ENT DECEDENT ESTATE OF Coldren, Daniel R. FILE NUMBER 21-ti-01043 All real property owned solely or es a tenant in common must be re orted at fair market value. Eau market value is defined as the price at which property would be exchanged between a willing buyer and a wil~ng seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which Is jointly-owned with right o} 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 wmmon. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Single-family residence at 536 Cumberland Road, Enola, East Pennsboro Township, 139,500.00 Cumberland County, PA (Tax parcel #09-14-0634-163). This value is based upon the 2010 Cumberland County assessment for the property. TOTAL (Also enter on Line 1, Recapitulation) ~---j39 500.00 _--•••~~••a~~u ~.~unry rsoaro otASSessment Appeals Old Courthouse, First Floor One Courthouse Square Carlisle, PA 17013 09002484-3A-6281 h~~llhr~llh~~„hLLh~~LLLLd~~LJh~~ILdh~„LII COLDREN,. DANIEL R REV TR -. 13167 536 CTJf•ffiERLAND ROAD T3B ~ P1 ENOLA, PA 17025-2543 Deadlin@ for Scheduling an Informal Review Appointment: August- 10, 2010 For details, please see the reverse side. The Cumberland County .Board of Assessment Appeals is providing you with notice of the value on this .property, determined as a result of the Cumberland County countywide reassessment completed this year The countywide reassessment values each property at current Fair Market Value, as of January 1, 2010, equalizing and establishing a uniform tax base so that properties of like characteristics and the same actual Fair Market Value will be taxed the same. e • FORMAL APPEAL DEADLINE: . C August 10, 2010 sAiLZm:.DATE: .7uly 1, solo Parcel Identifier: Mnnic.: 09 - EAST PENNEBORO TWP School: 5 - E11gT PENHSHORO sp -. 09-14-0834-163. ~ - .- Location: 536 W COMBERLAHO ROAD & OAAh'T STREET LARD LESS THAN 1 ACRE Taxable Property Lead Size; .a6 scree Property Tyye;. R' Residential (Uafler 10 Acres) Homestead Approved ESTIMATED TAX IMPACT 2010 Base Year ~ - Assessed.Value Falr Market Walue (2070 Market x 100°~) ~. Land 42,000 -~ 42,000 ' Buildings - 9Z, 500 97, 500 - TOTAL 139,500 - 139,500 2010 C/ean and Green Values Land NOT ~~ NOT Buildings APPLICABLE APPLICABLE TOTAL 26,540 84,290 110,830 NOT APPLSCABLE Below is your prelimiriary estimate of county taxes for 2011 (after reassessment), compared with your 2010 (current) county taxes. A total estimated tax profile (county,,municipal, school district) is available online: See our webpage, www.ccoa net. Click under"Reassessment" in lower right of home page. Current 2010 County mills = I,g79 Adjusted 2010 County mills = 2-.074 $ 286 2010 COUNTY Tax BEFORE Reassessment. $ 289 : .2010 COUNTY Tax AFTER Reassessment. (see reverse side) SCHEDULE D ~DM.,DN,-,EkT„aF~,N:nD,~u MORTGAGES & NOTES RECEIVABLE WNERRPNCETRX RETURN RESHIENT DECEDENT ESTATE OF COldren, Daniel R. FILE NUMBER 21-11-01043 All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION 1 Promissory note from Glen Hebert of 109 White Oak Trace, Lexington, Kentucky (balance on date of death) TOTAL (Also enter on Ltne 4, Recapltulatlon) VALUE AT DATE OF DEATH 32,200.00 32,200.00 SCHEDULE E CASH, BANK DEPOSITS, & MISC. wEwTNOF~sn~~a PERSONAL PROPERTY NHEfl?NJCETN(flEfUPN flE51~ENT DECEDENT ESTATE OF Coldren, Daniel R. FILE NUMBER 21-11-01043 Include the pproceeds of litigation and the date the proceeds were received by the estate. All property Jointly-owned with the right of survlvorshfp must be disclosed on schedule F. ITEM NUMBER DESCRIPTION 1 I PNC Bank checking account No. 5004734143 (see statement attached). 2 I PNC Bank savings account No. 5004707057 (see statement attached). 3 I Pennsylvania State Employees Credit Union savings account No. 5355824609286 (S-1) (see statement attached). 4 I Pennsylvania State Employees Credit Union money market account No. 5355824609286 (S-7) (see statement attached). 5 12002 Ford Escort in fair condition, based upon private sale shortly after death of decedent 6 11984 utility trailer in poor condition. 7 I Household furnishings and other tangible personal property (based upon actual sale of items) 8 I Automobile insurance refund from Allstate 9 I Benefit refund from Pennsylvania Employees Benefit Trust Fund 10 ~ Comcast Cable refund VALUE AT DATE OF DEATH 81,882.53 92,916.95 35,519.65 52,558.08 3,000.00 300.00 1,792.00 91.40 907.66 170.80 I TOTAL (Also enter on Line 5 Recapitulation) 269,139.07 ... .•....• ~ ~~~ vnnn ~~ c~lrisniewAr October 21, 2011 Samuel L Andes Attorney at Law 525 N 12'~ St POBox168 Lemoyne, PA 17043 RE: Daniel R Coldren SSN: 189-09-1680 DOD: 09-16-2011 Dear Mr..9ades: No. 5250 P. 1/ In response to your request for Date of Death (DOD) balances for the customer noted above, our records show the following: Checking Account Account # 5004734I43 Established: 05-16-2006 DOD balance: $ 81,882.47 + 0.06 accrued ~~ R COLDREN Savings Account Account # 5004707057 Established: 11-15-2005 DOD balance: $ 92,914.28 + 2.67 accrued COLDREN Investment Account The decedent maintained Investment Account # 5893986. For further information, you may call the Brokerage Department at 1-800-762-6111. Please note that Chia ofAce provides date of death balances for deposit accounts (IRAs, Cps, Checking and Savings). We do not process any Hnancial transactions or provide statements. Ifyou need assistance with any of these items, please call 1-888-PNC-BANK (1-888-762-2265) or stop by your local FNC Bank branch once. Sincerely, National Financial Services Center PNC Bank, N.A. Member FDIC Page 1 of 2 Ps~c~ 12,01/2011 Samuel L. Andes Attorney at Law 525 N. 12'h St PO Box 168 Lemoyne, PA 17043 Re: DANIEL R COLDREN, Deceased. PSECU Reference # 5355824609286 Deaz Attomey Andes: The above referenced person has an account with PSECU which was opened on 8/2/1993. The Share accounts were individually held by DANIEL R COLDREN. The following aze the Date of Death Balances for DANIEL R COLDREN's accotmt with PSECU: Account Date of Death Balances Interest-Septemberl-16 Savings (S1) $35,519.65 $6.23 Money Mazket (S7) $52,550.08 $ 9.21-opened 11/7/2005 The account has been closed per your request, enclosed is a check totaling the share balance (s). If you have any questions, please contact me at (717) 234-8484 or toll-free at (800) 237-7328, press 6, extension 3120. mcerely, andy F gl Member Service Representative PSECU t Credit Union Place, P.Oe Box 67013, HarrisbuEmPAO ~ee06-7predit8~ 237 7328. » 6 psecu.com THIS CREDIT UNION IS FEDERALLY INSURED BY THE NATIONAL CREDIT UNION ADMINISTRATION. EQUAL OPPORTUNITY LENDER. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Coldren, Daniel R. INTER-VIVOS TR~SFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER 21-11-01043 This schedule must be completed and filed if the answer to eny of questions 1 throuah a en nan> ~ le .be ITEM NUMBER DESCRIPTION OF PROPERTY InchNe the name of the transferee, their reletlonsMp to tlecetlent antl the tlate of transfer. Anach a copy Mthe tleetl for real estate. DATE OF DEATH VALUE OF ASSET %OF DECD'S INCEREST EXCLUSION pF APPLICABLE) TAXABLE VALUE 1 MetLife Investors USA Insurance Company annuity zs aza ao issued through PNC Investments, LLC (see statemen , . t 100%, 29,424.30 attached) TOTAL (Also enter on Ilne 7, Recapitulation) 29,424.30 r v r CI O ~ W ~ W 3 o m O ~ _a' o r o r r n N 01 O ~~ y n b n ~p. R F CF 0 n 3 a v n °e o= ;I J e 0 ^n n M S- m m '^ k n F 3 z ~ ~~~o n .} y G > ~a -t G~CJ~~I d^ w C S O ~ ~,5 ~ ~ ~ z n u .~ 5. n ~ & O °E.5 R ~ ~ u o ~ ~ . ~' h: ~ 0. o G w Z ~ ~° ~ ° n ~Mi, n ,n, _ 3 7. a ~ .a R ~ ~ 5~0 K °. ~ n n v v g a ~ z ~, a ~o p 0. 0. O ..O n ~ G ~ V 9 n n ~ ~ z . o O '' 71 ~n5 o c ~ 0. ~ 'T _ yY N .~ fT C N N ` G W F^' `~ z~a ~ G ~ ~ = c ~i ~ 0. n ~ i '~ ~ A ~ " .w ,^ . ~ m 'w a N °o 0 0 0 0 0 0 0 ~n sx mZl n 'n »m z ~'. c. m'. T' ~'' C v O m O r b +~ ~ a~ ~~ ~~ ~~ ~~ V k' y ~. C' b C' ;; 'F ~. a ~o S' q ~. ~~ ~. C 1 O D r a r C m 0 T s O ~I O r O A N A tJ O ~ D Z C m r z ~ ~ O `~ o u°+ z ~m m m O a c `a d mtnDO ~^"y ~' OO~D2 ~ r r r+ W _ o ~~*`+' Z [n DET~ , ~Wt'„<r H ~C)H ~ D3O~ z3o b z M r W Cl ~ !-{ o timDO ~.TT ozzr .,, , N c ° ,, u A iD ~~o o~z y r < N .~ O O~ d m o ~ ~ °' n N A m o ~- m ~zb z n n J 1 ~ S v n z 0 ~. tt~SCHEDLN.EH CpMgNWE01TH OF PENNSYLVONIA ~~•`~~/~'~r /G~1 /~/+7~fS MgEgqrWCET,Vl gEiUgN ~,~~~/~, MIIYGVWI~7 gESpENT DECEDENT ESTATE OF Coldren, Daniel R. FILE NUMBER 21-11-01043 Debts of decedent must be reported on Schedule I. ITEM NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT A. 1 Sullivan Funeral Home (funeral bill) 2,333.17 2 Enola Cemetary (grave opening) 325.00 3 Gingrich Memorials (tombstone) 160.00 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Rebecca E. Sherman 8 000 00 Street Address 2280 Putt Lane , . city Enola crate PA zip 17025 Year(s) Commission paid 2012 2. Atromeys Fees Samuel L. Andes 3. Family Exemption: (If decedent's address is not the same as claimants, attach explanation) 17,500.00 Claimant Street Address City State Zip Relationship of Claimant to Decedent a. Probate Fees Register of Wills Register of Wills (short certificates) 473.50 Register of Wills (return filing fee) 15.00 5. Accountant's Fees 15.00 6. Tax Retum Preparer's Fees 7. Other Administrative Costs 1 Costs to maintain residence until transferred to recipient (see Schedule A attached) 1,713.55 TOTAL (Also enter on Ilne 9, Recapltulatlon) 41,212 32 COMMONW EALTH OF PE! INHERITANCE TAX R ESTATE OF Coldren, Daniel R. Sdiedt,ie H ~.tiA1.Kw11Y1 Rlr~ 2 Chuck Bricker (appraisal of personal property) 3 I Chester Cohick (costs incurred to feed and care for decedent's pets) 4 I Cumberland Law Journal (advertising) 5 The Sentinel (advertising) 21-11-01043 Page 2 of Schedule H 125.00 100,68 173.00 278.42 SCHEDULE A COSTS INCURRED TO MAINTAIN DECEDENT'S RESIDENCE UNTIL DISTRIBUTED TO LEGATEE PA American Water Company (water bill) $73,80 East Pennsboro Township (sewer and trash) $276 00 Leffler Energy (fuel oil to heat house) . 1 363.75 TOTAL $1,713.55 SCHEDULEI DEBTS OF DECEDENT, MORTGAGE `""'"p"'"~"'"°~RE""$n°""'" LIABILITIES, & LIENS pJHERRNiCE TRX RETURN RESIDENT DECEOFM ESTATE OF Coldren, Daniel R. FILE NUMBER 21 -11-01043 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 Pa. American Water Company (decedent's water bill) 15.42 2 Leffler Energy (decedent's fuel oil bill) 469.84 ~ TOTAL (Also enter on Line 10, Recapitulation) I 485.26 REV-1513 EX+(11-08) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Coldren, Daniel R. 21 - 11 - 01043 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY oo Not ue 7rwles(s) I, TAXABLE DISTRIBUTIONS[include outright spousal f d tr di ib i ers ons, an ans sh ut under Sec. 9116 (a) (1.2)] 1 Chester Cohick friend 14.25 percent plus 146 E. Dauphin Street residence valued at Enola, PA 17025 $139,500.00 2 Rebecca E. Sherman Cousin automobile; 53.25 2280 Putt Lane percent Enola, PA 17025 3 Sara Mae Essig cousin 6.5 percent 4 Rockaway Drive Camp Hill, PA 17011 Enter dollar amounts for distdbutions shown above on lines 1 5 through 18 on Rev 1500 cover sheet, as appropriate. II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR W HICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 REV-151J EXi (9W) SCHEDULE) COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES continued INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Coldren, Daniel R. 21-11-01043 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY oo NOt ust Trwtes(s) I~ TAXABLE DISTRIBUTIONS[include outright sppoousal distributions, and transfers under Sec. 9116 (a) (1.2)] 4 Daniel Putt cousin 6.5 percent 6001 Michael Drive Enola, PA 17025 5 Dennis McMasters friend 6.5 percent 26 Willow Way Drive Enola, PA 17025 6 Shirley Minnich cousin 6.5 percent 474 Stonehedge Street Mechanicsburg, PA 17055 7 John Gabriel nephew 6.5 percent 210 Third Avenue Burnham, PA 17009 Page 2 of Schedule J