Loading...
HomeMy WebLinkAbout11-30-12 1505610140 REV-1500 PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes INHERITANCE TAX RETURN County Code Year File Number PO BOX 280601 2 1 1 0 1 0 4 7 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 2 0 2 2 0 4 7 0 2 0 9 2 4 2 0 1 0 0 2 0 3 1 9 2 8 Decedent's Last Name Suffix Decedent's First Name MI G 0 0 D L I N G E V E L Y N L (If Applicable) Enter Surviving Spouse's Infonnetion 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 (date of 5. Federal Estate Tax Return Required death after 12-12-82) ® 6. Decedent Died Testate 0 7. Decedent Maintained a Living Trust 8. Total Number of Sate Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) ❑ 9. Litigation Proceeds Received 10. 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 SHOO E DWTIATO: Name Daytime *phone NumbW M c-~, M A R C U S A M c K N I G H T I I I 7 1 4 9 3U~ . M C, -.4 v RE r*PLLS ON Cl! First line of address C-> K j 6 0 W E S T P 0 M F R E T S T R E E T ca rte-" ~I ca Second line of address `~-t N N City or Post Office State ZIP Code DATE FILED C A R L I S L E P A 1 7 0 1 3 Correspondent's 9-mall address: Under penalties of pequry, I declare that I have examined this return, including accompanying schedules and statements, and tD the best of my knowledge and belief, it is true, and corn b re r other than the personal representative In based on all Infomatlon of which preparer has any knowledge. (IGNATU TUR F PERSO ESPON F ILING RETURN DAT~ ,rye DDR W I ~ I L- ; Z-E~ V-V ~-=D - 1 L-~ L P ER E SENTATNE DATE ADDRESS 60 WEST POMFRE REET CARLISLE PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505610140 1505610140 J ` Continuation of REV-1500 Inheritance Tax Return Resident Decedent EVELYN L. GOODLING 21 10 1047 Decedent's Name Page 1 File Number Correspondents Name Daytime Telephone Number M A R C U S A M c K N I G H T I 1 1 7 1 7 2 4 9 2 3 5 3 First line of address 6 0 WE S T P O M F R E T S T R E E T Second line of address - City or Post Office State ZIP Code C A R L I S L E P A 1 7 0 1 3 Comespondenfs e-mail address: Under penalties of pery'ury, I declare that 1 have examined this rehrm, Including a=mpanying schedules and statsmerds, and to the best of kn Adg it is hue, coed and complete. Dedarallon of preparer other then the personal representative is based on all krformadon of which preparer has any knowledge. belief, SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE ADDRESS 365 W. NORTH STREET CARLISLE PA 17013 i J 1505610240 REV-1500 EX Decedent's Social Security Number DecedentsHame: EVELYN L. GOODLING 2 0 2 2 0 4 7 0 2 RECAPITULATION 1 1. Real Estate (Schedule A) 7 4 7 0 0.0 0 2. Stocks and Bonds (Schedule B) 2. • 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) 3. 4. Mortgages and Notes Receivable (Schedule D) 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 7 0 1 9. 6 8 6. Jointly Owned Property (Schedule F) ❑ Separate Billing Requested 6. 1 5 8 6. 5 6 7. Inter-Vivos Transfers & Miscellaneous N Probate Property (Schedule G) Separate Billing Requested 7. . S. Total Gross Assets (total Lines 1 through 7) 8. 8 3 3 0 6. 2 4 9. Funeral Expenses and Administrative Costs (Schedule H) 9. 1 3 4 8 0. 2 3 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule 1) 10. 3 3 2 7. 6 9 11. Total Deductions (total Lines 9 and 10) 11. 1 6 8 0 7. 9 2 12. Net Value of Estate (Line 8 minus Line 11) 12. 6 6 4 9 8. 3 2 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. 6 6 4 9 8. 3 2 TAX CALCULATION - 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.0 _ 0. 0 0 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate X .045 3 3 2 4 9. 1 6 16. 1 4 9 6. 2 1 17. Amount of Line 14 taxable at sibling rate X. 12 0. 0 0 17. 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 3 3 2 4 9. 1 6 18. 4 9 8 7. 3 7 19. TAX DUE ......................................................19. 6 4 8 3. 5 8 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 L 1505610240 1505610240 REV-1hQ0 EX Page 3 File Number Decedent's Complete Address: 21 10 1047 DECEDENTS NAME EVELYN L. GOODLING STREET ADDRESS 9 BALL PARK ROAD CITY STATE ZIP GARDNERS P117324 Tax Payments and Credits: • Tax Due (Page 2, tine 19) (1) 6,483.58 2. CredWPayments A, Prior Payments B. Discount Total Credits (A + B) (2) 0.00 3. Interest - 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This Is the OVERPAYMENT. (3) - Fill In oval on Page 2, Line 20 to request a refund. (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 6,483.58 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 : ❑ 191 b. retain the right to designate who shall use the property transferred or its income; ❑ FX1 c. retain a reversionary interest; or ❑ FZ1 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 consideration? ❑ 3. Did decederd own an 'in trust for' or payable-upon-death bank account or security at his or her death? ❑ R 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) (1)]. 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) (1.1) (IQ]. 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 decedents 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-1802 EX* (01-10) pennsylvania SCHEDULE A DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF: FILE NUMBER: EVELYN L. GOODLING 21 10 1047 At real property owned solely or as a tenant In common must be reported at fair market value. Fair market value is defined as the price at which properly would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevard facts. Real property that Is Jointly-med with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet If the property has been sold. ITEM Include a copy of the deed showing decedent's Interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1. S BALL PARK ROAD, GARDNERS, PENNSYLVANIA 74,700.00 TOTAL (Also enter on Line 1, Recapitulation,) : 74 700.00 if more apace is needed, use additional sheets of paper of the same size. REV-1508 EX + (8-98) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHERITANCE PERSONAL PROPERTY RESIDENT DECEDENT RETURN ESTATE 4F FILE NUMBER EVELYN L. GOODLING 21 10 1047 Include thepr Beds of IRigalm and the date the proceeds were receW by the estate. All property joMtlyownsd xdM right of sunfvorship must be disclosed os Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 1999 FORD ESCORT LX - VIN #1 FAFP10PBXW266601 450.00 2. CASH 341.00 3. M&T BANK - SAVINGS ACCOUNT #15004220948226 750.17 I 4. M&T BANK - SAVINGS ACCOUNT #15004200942561 4,44220 5. M&T BANK - CHECKING ACCOUNT #951595 585.83 6. M&T BANK - CHRISTMAS CLUB ACCOUNT 450.48 TOTAL (Also enter on line 5, Recapitulation) $ 7,019-68 (if more space is needed, insert additional sheets of the same size) REV-1,509 EX+ (01-10) pennsylvania SCHEDULE F DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ~ ESTATE OF: FILE NUMBER: EVELYN L. GOODLING 21 10 1047 If an asset was made jointly owned within one year of the decedents dabs of death, It must be reported on Schedule Q. SURVIVING JOINT TENANT(S) NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A. CORBETT L. BAKER 365 WEST NORTH STREET GRANDSON CARLISLE, PA 17013 B. HAILIE RENE BAKER NEED ADDRESS GRANDDAUGHTER C. JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FORJOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECEDENTS VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENTS INTEREST 1. A. 09/2007 JOINT CREDIT UNION 1,089.36 50. 544.68 (ACCOUNT NUMBER) 2. B. M&T BANK - SAVINGS ACCOUNT #15004211166861 2,083.76 50. 1,041.88 TOTAL (Also enter on Line 6, Recapitulatlon) $ 1,586.56 1 more speoe is needed, use additional sheNs of paperof the same siae. REV-1.51 1 EX+ (10.09) pennsylvania SCHEDULE H DEPAM ENT OF REVENUE FUNERAL EXPENSES AND INHERITANCETAX RESIDENT TURN RESIDEtJ'r DKEDEEN NT ADMINISTRATIVE COSTS DECE ESTATE OF FILE NUMBER EVELYN L. GOODLING 21 10 1047 DKedent's debts must be reported on Schedule L ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. HOLLINGER FUNERAL HOME 10,185.57 B. ADMINISTRATIVE COSTS: 1. Personal RWresentatlve Commissions: Name(s) of Personal Represertatlve(s) StmetAddrese CRY State ZIP Year(s) Commission Paid: 2. AtOomeyFeee: IRWIN & MCKNIGHT,P.C. 2,500.00 3. Family Exemption: (If decedents address Is not the same as dkwnts, attach exptanatlon.) Clairmnt Streat Address City St* ZIP Relationship of Claimant to Decedent 4. probeteFew: REGISTER OF WILLS 137.50 5 Accountant Fees: 6. Tax Return PreparerFees: PATRICIA A. ROSEN DALE, CPA 350.00 FINAL FIDUCIARY RETURN 7. REGISTER OF WILLS - FILING FEE 30.00 8. REGISTER OF WILLS - SHORT CERTIFICATE 4.00 9. THE SENTINEL - ESTATE NOTICE 198.16 10. CUMBERLAND LAW JOURNAL - ESTATE NOTICE 75.00 TOTAL (Also enter on Llne 9, Recapitulation) : 13 480.23 If more space Is needed, use additional sheets of paper of the some size, REV4512 EX+ (12-08) pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES, Si LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER EVELYN L. GOODLING 21 10 1047 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, Including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. PP&L - ELECTRIC 96.09 t 2. DIRECTV - CABLE UTILITY 77.66 3. CENTURYLINK - TELEPHONE 95.00 i 4. PECK'S SEPTIC SERVICE - MAINTENANCE 120.00 5. LOWE'S - CREDIT CARD 608.44 6. CAPITAL ONE - CREDIT CARD 584.92 i 7. PHYSICIANS MUTUAL INSURANCE - INSURANCE PREMIUM 33.95 8. REASSURE AMERICA LIFE INSURANCE - INSURANCE PREMIUM 12.80 9. STATE FARM INSURANCE - AUTO INSURANCE 150.00 10. BLAIR - CREDIT CARD 147.87 11. McDANNELL OIL - FUEL OIL 600.00 (ESTIMATE) 12. REAL ESTATE TAXES 750.00 (ESTIMATE) 13. 2010 CUMBERLAND COUNTY LOCAL TAX DELINQUENCY 50.96 TOTAL (Also enter on Line 10, Recapitulation) $ 3,327.69 If more spaoe is needed, Insert addMonal sheets of the some size. REV-1&13 EX+ (01.10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: EVELYN L. GOODLING 21 10 1047 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trintee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include o pht s usal dietrbudons and transfers under Sec. 9 6t 1. RUSSELL S. LIVINGSTON Collateral 33,249.16 659 N. CREEK ROAD 112 REMAINDER EAST BERLIN, PA 17316 2. JAMES W. BAKER Lineal 33,249.16 365 W. NORTH STREET 112 REMAINDER CARLISLE, PA 17013 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. 19. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET, 5 If more space is needed, use additional sheets of paper of the same size. Grandma's BMs/AccounA 1. Electric - MetEd Ac ct#100021111180. $96.09 2. Phone - Century Link Acct# 717-486-3898-936 3. DirecTv - Acct #45964232 $77.66 4. Septic - Peck's Septic Service 717-486-5548 $120; 5. Lowe's Account# 81933391655224 $ M1 6. CapitalOne Credit Card Acct#. f 3 7. Physicians Mutual Insurance - Policy #018-338-806 8. Reassure America Life Insurance - Policy #6921263 9. State Farm Auto Insurance - Policy #51-4690-8084 10. Blair Acct# 5780-9810-0856-6537 11. Ambulance Fee ? 12. Carlisle Sentinel - 13. Gettysburg Times - Cancelled 12 Oct 10 14. M&T Bank Accidental Insurance 15. Guarantee Reserve Life - Life Insurance on Hailie 16. Physician's Mutual - Coverage for hospital stay 17. Mutual of Omaha - Cancer insurance 18. Healthassurance Advantra Pro - #80208306201- Medicare 19. State Farm Homeowner's Insurance - Policy# 38-50-0717-6 20. State Farm Auto Insurance - Policy #51-4690-8084 21. AAA $1831.73 Insurance/Joiat Accounts 1. Knouse Foods Nancy Baker $15,000 2. Monumental - Policy# 1014127645 - Nancy Baker $1000 3. Monumental - Policy# 1014594662 - Nancy Baker $700 4. Monumental - Policy# I010725734 - Nancy Baker $500 5. Aviva - Russell Livingston $5,000 6. Monumental - Policy #MM4863308 - Russell Livingston $1716 7. Monumental - Policy# 1017364358 - Russell Livingston $500 8. Monumental - Policy# 104983650 - Darrell Livingston $1000 9. Monumental - Policy# 1014678650 - James Baker $1000 10. Monumental - Policy #1010427878 - Corbett Baker $1000 11. UFCW Credit Union - Corbett's Account #600263 $1099.76 12. M&T - Corbett's Account #15004220948226 $750.18 13. M&T - Hailie's Account $1983.68 14. Reassure - Policy# 6921263 (Called 12 Oct 10; Awaiting claims forms) 11 &TBank f 499 Ntchell Road, hlillsbor% DE 19%6 Adjustment services Phone 888-S02-4349 Pax (302) 934-2955 October 26, 2010 Law Offices Irwin $ McSn*bt PC West Pomfret Professional Building 60 West Pomfret Street RECEIVED Carlisle, PA 17013-3222 OCT 2 8 2010 j ' IRWIN & McKNIGHT Re: Estate of Evelyn L Goodling LAW OFFICES Social Security: 202720-4702 Date of Death: September 24, 2010 - Dear Sir or Madam: Per your inquiry on October 18, 2010, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: i i 1. Type of Account Scoring Account AcaountNumber 15004220948226 Ownership (Names of) Evelyn L Gtg Opening Date 0110 Balance on Date of Death $750.15 Accrued Interest $ .02 - Total $750.17 2. TypeofAcaount Savings Account Account Number 15004211166861 Ownership (Names of) Hadie Rene Baker, Minor Evelyn L Gooefibig Custodian Opening Date 07282004 Balance on Date of Death $2083.76 Accrued Interest $ .09 Total $2.083.85 , 3. Type of Account Savings Account Account Number 15004200942561 J Ownership {Names of} Evelyn L Good Ung Opening Date 02f16/1987 Balance on Date of Death $4,442.14 Accruedlnterest $ .06 Total $4,442.20 4. Type ofAccow CheddngAccount Account Number 951595 Ownership (Names of Evelyn L Goodling Opening Date =90008 Balance on Date of Death $585.83 Accrued Interest 0.00 Total $58583 5. 7)pe of Account Chrisdnas Club Account i AccountNumber 25004920119507 Ownership (Names ofl Evelyn LGoodling Opening Date 11/1311987 Balance on Date ofDeath $450.08 Accrued Interest $ .40 Total $45048 _ _ For farther Ramat tofmination, closures and/or rdmbnssement of funds pkm c00 the Mont Homy Sprlnp Ofce at #n74M 3008. We were unable to locate any sate deposdt box for the abovomendoned. decedent M& War does not hwhide may mcm, is in whhh the deceased may bm been Hded m Power of Attosvey, Custodian of Unffoam 7w, r Reprtm Pn'etive PAM or ltnstee ceder a Wrbtgn Agreement Surely, Tammy R Spencer Adjustme$t Services o r+ r-F (D IA o = o~y a rn it Z O 1 REA p _ m C'. zj CO 0 Lb o y N ~a 00 y CD loft \ \ r O 70 CD a a m A w Z _ w ~ °o w C3 O O srn ru= 71 ru 4 r 0 y r+~' O Y~. o_ c mN J r' W 0- ~o = M Cz oyc°vma~ M v ~ v L~ ~ o O ti ? ~ I m 0 w <D EP14FNovember20110 U.S. Postal Service This packaging is the property of the U.S Postal Service® and is pro vided solely for use in sending Priority MaiF shipments. Misuse maybe a violation of federal law. This packaging is not for resale. EP14F0 U.S Postal Service; November 2011, All rights reserved.