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HomeMy WebLinkAbout09-20-121 1505607121 J REV-1500 EX (06-05) OFFICULL USE ONLY PA DepaMrenl of Revenue Bureau of Individual Taxes County Code Year File Number PO BOX 200601 INHERITANCE TAX RETURN 2 1 1 2 0 1 0 4 Harrisburg, PA 17f28-O60f RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Binh 1 6 2 2 2 1 6 9 8 0 1 0 1 2 0 1 2 0 1 1 9 1 9 2 8 Decedents Last Name Suffix Decedent's First Name MI M A R K E L R U T H R (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Soael Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW Q 1. Original Retum ~ 2. Supplemental Retum ~ 3. Remainder Retum (date of death prior to 12-1382) 4. Limded Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Retum Required death after 12-12-62) ® 6. Decadent Died Testate ~ 7. Decedent Maintained a Living Trust 8. Total Number of Sate Depose Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Cretlit (date of death ~ 11. Election to tax untler Sec. 97 73(A) between 72-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATK)N SHOULD BE DIRECTED T0: Name Daytime Telephone Numbers ~._ H A R O L D S I R W I N I I I 7 1 7 ~~ 3 ~D Finn Name (If Applicable) - Prl RE018 r 3 US ONLY r-1 h ~ I R W I N L A W O F F I C E _ -: ; o -~- ~~ First line of address (~ ~ ~-. .~ - .r ~ i~ _t~ ~~ ~ 6 4 S O U T H P I T T S T R E E T y rv rn Second line of atldress ~ ^ ` ~~- fV City Or Post Office State ZIP Code DATE FILED C A R L I S L E P A 1 7 0 1 3 correspondents e-mail address: ifwinlawofficeCo~gmaiLCGm Under penalties d perjury, I dedars Ihal I have examinetl the slum, xlcgrWrg acmmpenpng schetlules ant statements, and to th bast of my knovdadge and belief, d'e We, sorted and complete. DedersOorl of preperer other tl~en the personal r~resenfative 6 based on a6 in(omlatbn ofwhich rs rrNlras a P Pe nY knowledge SIG TORE OF PERSON R NSIBLEhOR FILING RETURN _ /~ DOTE ADAD RES ~ G U OFP 7HE THAN REPRESENTATNE OATS 1 64 S UT PIT STR ET CARLISLE PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 1505607121 15Q56U7121 1505607221 REV-1500 EX Decedent's Social Security Number Decedent's Neme: RUTH R• MARKEL 1 6 2 2 2 1 8 9 8 RECAPITULATION 1. Real estate (Schedule A) ................................. ..... 1. .. 3 5 ~ ~ ~. ~ ~ 2. Stocks and Bonds (Schedule B) ........................... ..... 2. .. ~ • ~ ~ 3. Closely Held Corporation, Partnership or Sole-Propdetorship (Schedule C) ... .. 3. - ~ • ~ ~ 4. Mortgages 8 Notes Receivable (Schedule D) ................. ..... .. 4. ~ • 0 ~ 5. Cash, Bank De osits 8 Miscellaneous Personal Pro p party (Schedule E) . , ... .. 5. 3 4 6 . 6 7 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ..... .. 6. ~ • ~ 0 7. Inter-V'rvos Transfers 8 Miscellaneous N -Probate Property (Schedule G) ~ Sepawte Billing Requested ..... .. 7. U . 0 0 8. Total Gross Assets (total Lines 1-7) ......... ..... .. 8. 3 5 3 4 6. 6 7 9: Funeral E uses 8 Administrative Costs Schedule H ~e ( ) s. 1 3 3 0 5. 1 8 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ..... ..... .. 10. 1 `) 7 6 $ , 8 1 11. Total Deductions (total Lines 9 8 10) .................... ..... .. 11. 3 3 0 7 0. 9 9 12. Net Value of Estate (Line 8 minus Line 11) .................. ..... .. 12. 2 2 7 5 , 6 8 13. Charitable and Governmental Bequasts/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ........... ..... .. 13. Q • 0 a 14. Net Value Subject to Tax (Line 12 minus Line 13) ........... ..... .. 14. 2 2 7 5. 6 8 TAX COMPUTATION -SEE INSTRUC71ONS FOR APPLICABLE RATES 75. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.z>x.oa5 2 2 7 5. 6 8 15. 1 0 2. 4 1 18. Amount of Line 14 taxable et lineal rate X .0_ ~. ~ Q 1B. Q. ~ ~ 17. Amount of Line 14 taxable at sibling rate X .12 ~ ~ Q 17. ~. ~ 0 18. Amount of Line 14 taxable at collateral rate X .15 ~ ~ d 18. ~ 0• ~ ~ 1s.rax Due _ ............................................ 1s. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 1 0 2. 4 1 Side 2 L 1505607221 1505607221 J REV-1500 EX Pape 3 Decedent's Complete Address: File Numher 21 12 0104 DECEDENT'S NAME RUTH R. MARKEL STREET ADDRESS 526 NORTH BEDFORD STREET CITY CARLISLE STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. InterestlPenalty if applicable D. Interest E. Penalty If Line 2 is greater than Une 1 +Une 3, enter the difference. This is tife OVERPAYMENT. Fill in oval on Page 2, Une 20 to request a refund. 5. If Line 1 +Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 +5A. This is the BALANCE DUE. (4) 0.00 (5) 102,41 (5A) (5B) 102.41 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 ttansfened : ...................................................................... b. retain the tight to designate who shall use the property lransfemed or its income : ............................... c. retain a reversionary interest; or ................................................................................................ d. receive the promise for life of either payments, benefits or care? ....................................................... 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate censideration? ....................................................................................... 3. Did decedent own an'in trust for' a 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 benefirtiary 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 January 1,1995, the tax rate imposed on the net value of transfers to ar for the use of the surviving spouse is three (3) percent [l2 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 odor the use of Me surviving spouse is zero (0) percent [/2 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 relum are still applicable even if the surviving spouse is the only benefiaary. For dates of death on or after July 1,2000: The tax rate imposed on the net value of transfers from a deceased child lwentyvne years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the chill is zero (O) percent [72 P,S. §9116(aK1.2)]. The lax rate imposed on the net value of transfers to or is the use of the decedent's lineal beneficiaries is four and one~haff (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 tansfers to w for the use of the decedent's siblings is twelve (12) pero~t [l2 P.S. §9116(aK1.3)]. A sibling is deferred, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. (1) 102.41 Total Credits (A +B +G) (2) 0.00 Total InteresUPenalty (D + E) (3) 0.00 REV-7502 EX «(8-98) SCHEDULE A COkN70NWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN OF FILE All real properly ovmed soky or as a tenant in common must be exchanged between a willing buyer and a wilkng seller, nE NUMBER 1. HOUSE AND LOT AT 526 N BEDF Value Based on Sale Price See HUD-1 attached as Exhibit "B" at fair market value. Fair madcet value ~ I compelled to buy or sell, hotll having ree ST, as the pdce alwhich progeny would be knowledge of the relevantfacls. VALUE AT DATE TOTAL (Also enter on line 1 RerapitulaUon) ~ S 35 000 00 (If «are specs is needed, insert additional sheelg of fM same size) REV•1503 FJ(+ (8-eB) SCHEDULE B COMlAONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER RUTH R. MARKEL 21 12 0104 All propeAy pintyovmed with dphl of survivorship must M dleelosed on Schedule F. ITEM DESCRIPTION VALUE A7 DATE TOTAL (Also enter on line 2, (N nrom space's needed, irlsertaddAbnalsheets of the same size) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C CLOSELY•HELD CORPORATION, PARTNERSHIP OR SOLE-PROPRIETORSHIP RUTH R. MARKEL 21 12 0104 Schedule G7 or G2 (induding ell supporting information) must be atlached for each dosety-0eW coryaatioNpaMersh'ry ilderasl of the decedent other than a sole~proprielorship, See insWCgons for the supporting infomration ~ be submil~tl fasde-popdetorships. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 0.00 TOTAL (Also enter on (Irrare apace a needed, inseRadditional sheets of tlmt same size) REV-1507 EX + ($.99) SCHEDULE D CONIMONWEAITH OF PENNSYLVANIA MORTGAGES & NOTES INHERRANCE TAX RETURN RECEIVABLE RESIDENT DECEDENT RUTH R. MARKET 21 12 0104 All propeAyjoMdycxned with the rlpM of survnonddp must M dfsebsed on Sehedub F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 0.00 (I/ Rgf88p80C IS nBBded, inseR edddionel sheets OI tI1B NInlB SIZB~ REV-1509 EX +(&88) COMMONWEALTH OF PENNSYLVANIA INHERRANCE TAX RETURN SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY the esmte. Sehedub F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH SOCIAL 346.67 TOTAL (Also enter on line 5, (If more space's needed, insert additlonal sheets otthe same size) REV-150a EX + ~e-98) SCHEDULE F COMrAON4VEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RUTH R. MARKEL 21 12 0104 Han asset was made Joint within one year of the decedent's date of death, H must be repoAed On Schedule G. ADDRESS SURVNING JOINT TENANT(S) NAME A. JOINTLY-0WNED PROPERTY: TO DECEDENT ITEM NUMBER LETTER FDR JOINT TENANT DOTE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTRUTION AND BANKACCOUNT NUMBER OR SIMIIAR IDENTIFYING NUMBER ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE.OF DEATH VALUE OF ASSET %OF DECDS INTEREST DATE OF DEATH VALUE OF DECEDENT`S INTEREST 1. A. NONE 0.00 0.00 TOTAL (Also enter on line 6, Recapitulation) I S 0.00 (If more space re needed, uLVeR additional sheets of the same size) REV-1510 EX+ 48-88) COMMONV/EALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE G INTER-VIVOS TRANSFERS 8 MISC. NON•PROBATE PROPERTY ESTATE OF rae numacn RUTH R. MARKEL 21 12 0104 Thb schedule must be completed and filed if the answer to any of questions t Mmugh 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY ma.~nE xwfcrn~tax,nortaa~noxswr*o oEC~nertrrao r~wreamwurm.~mtx r,awan~e oe[o wan>xtar~tE DATE OF DEATH VALUE OF ASSET %OF DECD'S INTEREST EXCLUSION pc~vn.lraatl TAXABLE VALUE 1. NONE 0.00 0.00 TOTAL (Also enter on line 7 Recapitulation) ~ S 0.00 (If more space b needed, insert addNional sheet otthe same size) REV-1511 EX+~10-OeJ COMMONWEALTH OF PENNSYLVANW INHERfTANCE TAX RETURN OF NUMBER RUTH R. MARKEL 21 12 0104 Debts otdeeedeM must be reported on Schedule L ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. EWING BROTHERS FUNERAL HOME INC. 2,130.43 2. JOHN MORRIS -Burial Services 300.00 B. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representatlve (s) Street Address City Year(s) Commission Paitl: 2. 3. State Zip Attorney Fees IRWIN LAW OFFICE Fandly Exemption: (ICdecetlenCs address is not the same as daimanYS, atladl explanation) Claimant MARY E. SHUGHART Street Address 7L0IVVKIr1DCUrVRVJIRCCI city CARLISLE smre PA zp Relationship of Claimant to Decedent 4. Pmbale Fees CUMBERLAND COUNTY REGISTER OF WILLS 5. I Accountant's Fees 6. I Tax Return Preparefs Fees 2,250.00 3,500.00 277.50 7. CUMBERLAND COUNTY REGISTER OF WILLS -File Inventory and Appraisement 30.00 8. HOLLY KELLER -Notary Fees on House Sale 10.00 9. CUMBERLAND COUNTY RECORDER OF DEEDS -Transfer Taxes on House Saie 350.00 10. CUMBERLAND COUNTY TAX CLAIM BUREAU -Delinquent Real Estate Taxes 3,462.11 11. CARLISLE BOROUGH TAX ACCOUNT -Real Estate Taxes 514.73 12. CARLISLE BOROUGH AUTHORITY -Final Water Bill 118.48 13. IRWIN LAW OFFICE - Attorney Fees on House Sale 350.00 14. NATHAN B. STONER -Real Estate Tax Proration on House Sale 11.93 TOTAL (Also enter on line 9, RecapilulaCion) ~ S SCHEDULE H FUNERAL EXPENSES 81 ADMINISTRATIVE COSTS space REV-1512 EX + (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, 8r LIENS co in~c yr ~ FILE NUMBER RUTH R. MARKEL 21 12 0104 Repoli debts incurred by Uro decedent prior to death whkh remained unpaid as of the date of death, including unreimbureed rnedieal expenses. ITEM I I VALUE AT DATE NUMBER DESCRIPTION OF DEATH MORTGAGE TO CITIZEN'S BANK Balance Based on Payoff Statement See statement attached as Exhibit "C" 19,765.81 TOTAL (Also enter on line 10, Recapitulation) more space is neodetl, insen additional sheets of fhe same size) REV-1513 EX ~ (9-0e) SCHEDULE J CONNAONWFALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN ESTATE OF FILE NUMBER RUTH R. MARKEL 21 12 0104 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE . I TAXABLE DISTRIBUTIONS [mdude outright spousal Ois6ibutions, and transfers under Sec. 9116 a)) 12 1. MARY E SHUGHART Lineal 526 North Bedford Street 1/3 RESIDUE Carlisle PA 17013 2. LOTS A GRECCO Lineal 501 Windy Hili Road Lot 163 113 RESIDUE Shennansdale PA 17090 3. CAROLYN L. OLSEN Lineal 425 Burnthouse Road 1/3 RESIDUE Carlisle PA 17015 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION 70 TAX IS NOT BEING MADE 1. NONE 0.00 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. NONE 0.00 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV•1500 COVER SHEET S 0.00 pf more space is needed, insert additional sheets of the same size)