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HomeMy WebLinkAbout12-03-12 (2) J REV-1500 Ex t°'-'°' 1505610101 OFFICIAL USE ONLY PA Department of Revenue Pennsylvania - Bureau of Individual Taxes D-FT"E"T OFRFIE"UE County Code Year File Number PO BOX28o6oi INHERITANCE TAX RETURN Harrisburg, PA 17128-o6o1 RESIDENT DECEDENT r I ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth NY I8y Llo (pq Og0q)o1 z 031 L, I50 Der,( dents Last Name Suffix D,,,edenCs First Name MI LEES 0BEPT L (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse,, Fiat Na~ie' Ml Spouse s Social security N,.mber THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW M 1. Original Return Q 2. Supplemental Return Q 3. Remainder Return (date of death prior to 12-13-82) Q 4. Limited Estate Q 4a. Future Interest Compromise (date of Q 5. Federal Estate Tax Return Required death after 12-12-82) 6. Decedent Died Testate Q 7. Decedent Maintained a Living Trust 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 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Davtif; Telephone Irwlber -JOI CE I REMP~_KL`( 74 5 3 $f220FWILLS EICWLY > .z" M ~C3st.) First line of address 33 DT LLEk D R J V E °C- Second line of address m { r' a P- ~a0„ Ci ~ Ct`~ C:3 City or Post Office State ZIP Code DATE FILED Sfl IPPENSBUR6 PA I r7a5 Correspondent's e-mail address: hem2fr1V 0 2riAdenta l h0n x?sale. ccryL Under penalties of perjury, I declare that I have examined this return, including 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. SIG RE OF PERSON RESPONSIBLE FOR FILING RETURN DATE ' , e 5 AD S A7 / ! ~OA Dil~r Dr►ye~Shi bu , PA 17d5? ; Ia 7N0 DrIVe ~~ht`.aoi~ns , Tr) odS7 SIGNATURE OF PREPARER OTH THAN REP ENTATIVE ATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505610101 1505610101 J J 1505610105 REV-1500 EX De)cedQent's( Social Security N~u)mber Q Decedent's Name: RQ~-+ L. Lees t~ q D 1 & `T 4 V' 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 and Notes Receivable (Schedule D) 4. II'' . 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. `4 `i . 4 U 6. Jointly Owned Property (Schedule F) p Separate Billing Requested 6. . 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) p Separate Billing Requested........ 7. 8. Total Gross Assets (total Lines 1 through 7) 8. H L $ .4 9. Funeral Expenses and Administrative Costs (Schedule H) 9. i O .50 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule 1) 10. , W 2 -3_5 11. Total Deductions (total Lines 9 and 10). 11. j LA .85 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. a, 5 0 . l7 14. Net Value Subject to Tax (Line 12 minus Line 13) 14. 4 3 . lD 3 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_ . 15. . 16. Amount of Line 14 t a at lineal rate X .0 N~ y L 16. (0 LP 3 17. Amount of Line 14 taxable r/ ~1 p at sibling rate X .12 `-t 1 • Z., I 17. ! 18. Amount of Line 14 taxable at collateral rate X .15 18. • 19. TAX DUE 19. . -5 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 1505610105 1505610105 J RI=VT1500 EX Page 3 File Number Decedent's Complete Address: DECEDENT'S NA E STREET ADDRESS P0 16r T~ - ~ ) CITY r STATEn~ - ZIP Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) ~J 2. Credits/Payments A. Prior Payments _ B. Discount Total Credits ( A + B) (2) °1• I 3. Interest (3) 0 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 0 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 9 1 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 transferred 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 Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ❑ N 3. Did decedent own an "in trust for" or payable-upon-death bank account or security at his or her death? ❑ [~t] 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) (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) (1.1) (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 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(1.2) 172 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. 'EV-1508 EX + (117) 4& SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHERITANCE RN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF FILE NUMBER Igo bu } L. Lees C90 I a I 159 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 VALUE AT DATE NUMBER DESCRIPTION OF DEATH CCnSh i n C~ ,~n 01_ - lours fi qy y S. qS C~ TOTAL (Also enter on line 5, Recapitulation) $ L ` t4 b, 8a (If more space is needed, insert additional sheets of the same size) REV-1,511 EX+ (10-06) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Pp bcrt L _ Lees Q>?c)J a - 1)) 16 0) Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: t. ire paI°cby hts mc+h) r. 2ero cost tD t. k1DbeC+- D- K-S CSiVie . B. ADMINISTRATIVE CASTS: _ DID 1. Personal Representative's Commissions Name of Personal Representative(s) Jvye Ke l~ f dde_Ki'rby_ Street Address,33.00 ler DYVP's'. [9 - TrV l1 Pl v_(^I7~ e _ City ~?U I, p pe~t~SbLA V-Q State M Zip /,)5 r Year(s) Commission Paid: 15w.O _ Adele t500. 00 2. Attorney Fees 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 5. Accountant's Fees of 6. Tax Return Preparer's Fees 7. TOTAL (Also enter on line 9, Recapitulation) $ 6 0 (If more space is needed, insert additional sheets of the same size) REV-1512 EX+(12-03) SCHEDULE I COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES, & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER kobc-t L _ Lees e , 01 I'S I Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH Med~`caI~ses lea, ~s TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (11-08) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER 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 [Include outright spousal distributions and transfers under Sec. 2116 (a) (1.2).] 1. Joyce -:1. H~r"PCr1y Sisitr Hary-itf L. Lees mclfher 1 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 2113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 ChnafnWr- Cm- ribufiba 5D.00 TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 050. 00 If more space is needed, insert additional sheets of the same size. REGISTER OF WILLS CERTIFICATE OF CUMBERLAND COUNTY GRANT OF LETTERS PENNSYLVANIA No. 2012-01159 PA No. 21-12-1159 Estate Of: ROBERT LESLIE LEES (First, Middle, Lastl a/k/a : ROBERT L LEES Late Of: SOUTHAMPTON TOWNSHIP CUMBERLAND COUNTY 0 Deceased Social Security No : 184-40-6448 WHEREAS, on the 9th day of November 2012 an instrument dated November 22nd 2002 was admitted to probate as the last will of ROBERT LESLIE LEES (First, Middle, Last) a/k/a ROBERT L LEES late of SOUTHAMPTON TOWNSHIP, CUMBERLAND County, who died on the 9th day of September 2012 and WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, GLENDA FARNER STRASBAUGH , Register of Wills in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to: JOYCE I HEMPERLY and ADELE C KIRBY who have duly qualified as EXECUTOR(RIX) and have agreed to administer the estate according to law, all of which fully appears of record in my office at CUMBERLAND COUNTY COURTHOUSE, CARLISLE, PENNSYL VA NIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixe e eal of my offi ce on the 9th day of November 2012. y(s o Iii Deputy **NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) LAST WILL AND TESTAMENT KNOW ALL MEN BY THESE PRESENTS, that I, ROBERT LESLIE LEES, of 16 Irvin Drive, Shippensburg, Pennsylvania being of sound and disposing mind, memory and understanding, do make, publish and declare this my Last Will and Testament, hereby revoking all prior wills and codicils by me at any time heretofore made. FIRST: I direct the payment of all my legal debts, funeral expenses including my grave marker and all expenses of my last illness, state, federal estate and inheritance taxes and administration costs shall be paid from my residuary estate and shall not be charged or apportioned to any other legatee, donee, beneficiary or joining tenant as soon as may be conveniently done following my decease leaving all specific bequests free of tax to the legatee. SECOND: I give and bequeath my 30:06 Springfield rifle to Tucker Clayton Kirby. If Tucker Clayton Kirby is under the age of 18 years at the time of my death, I direct that Terry Kirby keep and maintain the said rifle for Tucker Clayton Kirby and to deliver it to Tucker Clayton Kirby when he attains the age o 18 years. THIRD: I give and bequeath any vehicle that I own at the time of my death to my friend Stephen Shaffer, of Toms River, New Jersey. FOURTH: I give and bequeath my tools (whether they are hand Lb8s, shop tools or power tools) in kind, equally according to value, to JeffreVT,- 1' ` rv 7 t..._ Hemperly, Brian Hemperly and Terry Kirby, share and share alike. • -1 D fl hY FIFTH: The rest and residue of my estate, I give, devise and bequeath to Harriet Lees and Joyce Hemperly, in equal shares, share and share alike, per stirpes. SIXTH: I nominate and appoint Joyce Kemperly and Adele Kirby, as the Executrices of this my Last Will and Testament. No bond shall be required of any nature or kind. IN WITNESS WHEREOF, I, ROBERT LESLIE LEES, to this my Last Will and Testament set my hand and official seal this-a~- day of 2002. ,C.; 4,-r- (SEAL) Robert Leslie Lees Sworn to and subscribed, declared and Published by Robert Leslie Lees, as His Last Will and Testament, and so Done in the presence of we the Witnesses, who sign at his request, And in his presence, and in the presence Of each other. x2c ~ c COMMONWEALTH OF PENNSYLVANIA: :SS COUNTY OF CUMBERLAND I, Robert Leslie Lees, whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed it willingly; and that I signed it as my free and voluntary act for the purpose therein expressed. Robert Leslie Lees Notarial Seal H. Anthony Adams, Notary Public Shippensburg Boro, Cumberland County My Commission Expires May 15, 2006 Member, Pennsylvania Assoaiatim01 Notaries Sworn to and acknowledged, before me, By Robert Leslie Lees, the Testator, This day of !,v. 2002. Notary Public Notarial Seat H. Anthony Adams, Notary Public Shippensburg Boro, Cumberland County My Commission Expires May 15, 2006 Member, Pennsylvania Association of notaries COMMONWEALTH OF PENNSYLVANIA: COUNTY OF CUMBERLAND :~v WE, Darlene M. Bigler and Sharon Coleman Adams, the witnesses whose names are signed to the foregoing instrument, being duly qualified according to law, do depose and say that we saw the Testator sign and execute the instrument as his Last Will and Testament; that he signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will as witnesses, and that to the best of our knowledge the Testator was at the time at least eighteen (18) or more years of age and of sound mind and under no constraint or undue influence. f I i l i Sworn to and subscribed before me by, Darlene M. 13igler and Sharon Colem n Adams, The witnesses, this . day of Jz), 2002 Notary Public Notarial Seal H. Anthony Adams, Notary Public Shippensburg Boro, Cumberland County My Commission Expires May 15, 2006 Member, Pennsylvania Association of Notaries T0: Whom it may concern Estate of Robert Leslie Lees AFFIDAVIT I, H. Anthony Adams, being duly sworn according to law, do depose and state that I made a typographical error in drafting the "SIXTH" paragraph of the Last Will and Testament of Robert Leslie Lees in that I incorrectly spelled Joyce Hemperly's last name as "Kemperly". H. Anthony Adams, Esquire Sworn to and subscribed This day of September, 2012. A Notary Publi My Commission Expires: NOTARIAL SEAL CHRISSY A ZUKAUCKAS OUTHAMPTON TWP.. CUb1B ANNOOD COUM my Commissm E>n UK 20. t1 4; J CD C) C -i 1.1 r7 ~-t 4a` TO: Whom it may concern Estate of Robert Leslie Lees AFFIDAVIT I, Joyce Hemperly, being duly sworn according to law, do depose and state that I am the sister of the decedent, Robert Leslie Lees, and that I am the same individual whose last name was misspelled as "Kemperly" in the "SIXTH" paragraph of the Last Will and Testament of Robert Leslie Lees. J,o, ce emperly Sworn to and subscribed This day of Qcr j o 9t it- , 2012. Notary `dot,rml Qv,, ry Publi Then~as i Coyne, Noia y My Commission Expire .'enn'v~~',t"'' A1yComn:,s5~Ls~~e 3tx: , Member, Pe s c iviinl ACCOUNT NO. ACCOUNT TYPE STATEMENT PERIOD PAGE 9859922628 FREE CHECKING OCT.05-NOV.05,2012 1 OF 1 00 0 06825H NM 017 000004793 FIDS1549D01111051211 02 000000 13926 ESTATE OF ROBERT L LEES L ~s JOYCE I HEMPERLY, EXEC ADELE C KIRBY, EXEC 33 DILLER DR SHIPPENSBURG PA 17257 INTEREST EARNED FOR STATEMENT PERIOD 0.00 WALNUT BOTTOM ACCOUNT SUMMARY BEGINNING DEPOSITS & OTHER CURRENT ENDING BALANCE OTHER. ADDITIONS CHECKS PAID SUBTRACTIONS INTEREST PD BALANCE K. AMOUNT NO. AMOUNT NO. AMOUNT 0.00 3 4,448.48 3 363.83 0 0.00 0.00 4,084.65 ACCOUNT ACTIVITY POSTING DEPOSITS,INTEREST CHECKS 9 OTHER' DAILY DATE TRANSACTION DESCRIPTION & OTHER ADDITIONS SUBTRACTIONS BALANCE' 10-05-12 BEGINNING BALANCE 80.00 10-09-12 DEPOSIT 4,290.00 4,290.00 10-15-12 CHECK 97.04 4,192.96 10-16-12 CHECK NUMBER 1001 250.00 10-16-12 CHECK NUMBER 0096 16.79 3,926.17 10-29-12 DEPOSIT 1.37 3,927.54 11-01-12 DEPOSIT 157.11 4,084.65 ENDING BALANCE $4,084.65 i CHECKS PAID SUMMARY 10-15-12 97.04 96* 10-16-12 16.79 1001* 10-16-12 250.00 MOBILE TEXT BANKING- IT'S AS EASY AS TEXTING THE LETTER "B" TO MANDT (62638) TO RETRIEVE YOUR ACCOUNT BALANCE. WITH MOBILE TEXT BANKING YOU CAN GET ACCOUNT INFORMATION AT YOUR FINGERTIPS AND RETRIEVE YOUR BALANCES AND RECENT TRANSACTIONS. NOW YOU CAN ALSO ENROLL TO RECEIVE TEXT ALERTS ON IMPORTANT ACCOUNT ACTIVITIES. MOBILE TEXT BANKING WORKS ON VIRTUALLY EVERY MOBILE PHONE. VIEW OUR DEMO AND LEARN MORE TODAY AT MTB.COMlMOBILE. 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