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HomeMy WebLinkAbout01-16-13 REV-1500 Ex(02-11)(H) lik- 1505610105 OFFICIAL USE ONLY PA Department of Revenue pennsytvania Bureau of Individual Taxes County Code Year File Number PO BOX 28o6oi INHERITANCE TAX RETURN Harrisburg, PA 17128-o6o1 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 198-30-1703 04/21/2012 09/11/1940 Decedent's Last Name Suffix Decedent's First Name MI Kutz Glenda L (If Applicable) Enter Surviving Spouse's Information 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 CO) 1. Original Return O 2. Supplemental Return O 3. Remainder Return (Date of Death Prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) CMD 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (Date of Death O 11. Election to Tax under Sec. 9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number Harry M. Baturin (717) 234-2427 REGISTER OF WILLS USE ONLY C7 ' C M First Line of Address C_ a-) Ill _Ell - 2604 N. Second Street rn r c~ cn rs r- f- - , TV Second Line of Address P°' O f Y t City or Post Office State ZIP Code DATE FtEED Harrisburg PA 17110 -r Correspondent's e-mail address: jdbandb@aol.com Under pen Ities 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, rr e. ration of preparer other than the personal representative is based on all informs ' of which preparer has any knowledge. SIG F P R N R IBLE FOR FILING RETURN 1 ' / Vvlkc~ I DATE ADD ESS a ie % , CO►Exe utrix EdWYna ac n, Q- xecu r x 2 8 Senate Ave., Apt. 108, amp Hill, PA 17011-2352 108 S. 15th St., C Hill, PA 17011-5501 SIGNATU F PREPA HER T EPRESENTATIVE DATE (10 43 ADDRESS Harry M. Bat in Es uire 2604 N. Second St., Harrisb rg, A 1110 PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505610105 1505610105 J 1505610205 REV-1500 EX (Fl) Decedent's Social Security Number Decedent's Name: Glenda L. Kutz 198-30-1703 RECAPITULATION 1. Real Estate (Schedule A) 1. 2. Stocks and Bonds (Schedule B) 2. 51.18 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. 977.52 6. Jointly Owned Property (Schedule F) O Separate Billing Requested 6. 74,387.05 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested........ 7. 8. Total Gross Assets (total Lines 1 through 7) 8. 75,415.75 9. Funeral Expenses and Administrative Costs (Schedule H). 9. 3,768.48 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule 1) 10. 538,678.81 11. Total Deductions (total Lines 9 and 10) 11. 542,447.29 12. Net Value of Estate (Line 8 minus Line 11) 12. INSOLVENT 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. INSOLVENT 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 taxable at lineal rate X .0 _ 16. 17. Amount of Line 14 taxable at sibling rate X .12 17. INSOLVENT 18. Amount of Line 14 taxable at collateral rate X .15 18. INSOLVENT 19. TAX DUE 19. INSOLVENT 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT p Side 2 1505610205 1505610205 J REV-1500 EX (FI) Page 3 File Number Decedent's Complete Address: DECEDENT'S NAME Glenda L. Kutz - - - - STREETADDRESS 108 S. 15th Street - - - - - - CITY ;STATE i ZIP Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) INSOLVENT 2. Credits/Payments A. Prior Payments B. Discount Total Credits ( A + B) (2) 3. Interest (3) 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) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) INSOLVENT 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 ❑ E b. retain the right to designate who shall use the property transferred or its income ❑ 0 c. retain a reversionary interest ❑ 0 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? ❑ 0 3. Did decedent own an "in trust 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 beneficiary designation? ❑ E 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(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-1503 EX+ (7-11) pennsylvania SCHEDULE B DEPARTMENT OF REVENUE INHERITANCE TAX RETURN STOCKS & BONDS RESIDENT DECEDENT ESTATE OF FILE NUMBER Glenda L. Kutz 2012-00549 All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH EE Bond (No. L524654256EE) 51.18 TOTAL (Also enter on Line 2, Recapitulation) $ 51.18 If more space is needed, insert additional sheets of the same size REV-1508 EX+ (11-1o) i pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Glenda L. Kutz 2012-00549 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. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Metro Bank Checking (Acct. No. 537059768) 276.95 2. Metro Bank Checking (Acct. No. 537059750) 0.57 3. 2002 Saturn vehicle 500.00 4. Jewelry 200.00 TOTAL (Also enter on Line 5, Recapitulation) $ 977.52 If more space is needed, use additional sheets of paper of the same size. REV-15og EX+ (o1-1o) pennsylvania SCHEDULE F DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Glenda L. Kutz 2012-00549 If an asset became jointly owned within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A. Edwina A. Jackson 108 S. 15th Street Friend Camp Hill, PA 17011-5501 B. C. JOINTLY OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECEDENT'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1. A. 09/19/05 Metro Bank Checking (Acct. No. 537060063) 1,374.10 50% 687.05 2. A. 04/08/91 108 S. 15th St., Camp Hill, PA 17011-5501 - copy of deed attached 147,400.00 50% 73,700.00 TOTAL (Also enter on Line 6, Recapitulation) $ 74,387.05 If more space is needed, use additional sheets of paper of the same size. REV-1511 EX+ (10-09) i pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Glenda L. Kutz 2012-00549 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Parthemore Funeral Home 2,764.02 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) . Street Address City State ZIP Year(s) Commission Paid: 675.00 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: 89.50 5. Accountant Fees: 6. Tax Return Preparer Fees: 7• The Cumberland Law Journal (advertising) 75.00 8. The Patriot-News (advertising) 164.96 TOTAL (Also enter on Line 9, Recapitulation) $ 3,768.48 If more space is needed, use additional sheets of paper of the same size. REV-1512 EX+ (12-08) pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Glenda L. Kutz 2012-00549 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. Department of Public Welfare 506,065.49 2. Wells Fargo Home Mortgage 32,613.32 TOTAL (Also enter on Line 10, Recapitulation) $ 538,678.81 If more space is needed, insert additional sheets of the same size. REV-1513 EX+ (01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Glenda L. Kutz 2012-00549 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. 9116 (a) (1.2).] mo , or bank vehicle, accounts, 1• Marie Fetrow, 208 Senate Ave., Apt. 108, Camp Hill, PA 17011 Sister cal jewelry & 500 of residue 2. Edwina A. Jackson, 108 S. 15th St., Camp Hill, PA 17011 Friend 50% of residue 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 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. $ If more space is needed, use additional sheets of paper of the same size. LAST WILL AND TESTAMENT OF GLENDA L. KUTZ Cz as l I, GLENDA L. KUTZ, of 108 South 15`h Street, Camp Hill, Cumberland unt T" Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this instrument to be my Last Will and Testament, hereby revoking any and all Wills or Codicils by me at any time heretofore made. FIRST: I direct my hereinafter named Co-Executrices to pay all of my just debts, funeral expenses, administration expenses and inheritance, estate, succession or excise taxes, which I owe or may become due on account of my death, as soon as may be convenient after my decease. SECOND: I give, devise and bequeath to my beloved sister, Marie Fetrow, any and all of my cash, bank accounts, jewelry, and the motor vehicle in my possession at the time of my death. (SEAL) GLENDA L. KUTZ, Tes atrix Page 1 of 4 THIRD: All the rest, residue and remainder of my estate, consisting of both real and personal, of whatever nature and wherever situate which I may own or have the right to dispose of at the time of my decease, I give, devise and bequeath, in equal shares, share and share alike, to my beloved sister, Marie Fetrow and my beloved friend, Edwina A. Jackson. FOURTH: I hereby waive any requirement which may have otherwise been imposed upon the Executrix in this, my estate, to post bond, or enter surety in connection with the administration of said estate, in this or any other jurisdiction, where permitted by law. FIFTH: I hereby make nominate, constitute and appoint my beloved sister, MARIE FETROW and beloved friend, EDWINA A. JACKSON, as Co-Executrices of this my Last Will and Testament. I hereby give unto my Co-Executrices the fullest power, in their sole discretion to do any and all things necessary for the complete and proper administration of my estate with full power to sell at public or private sales or sales without Order of Court, any real or personal property belonging to my estate, and to compound, compromise or otherwise settle or adjust any and all claims, charges, debts and demands whatsoever against or in favor of my estate, as fully as I could if living. In the event that one of my Co-Executrices predeceases me or fails to act, or continue to Page 2 of 4 GLENDA L. KUT-Z, Testatrix (SEAL) act, or qualify, or is not able or willing to serve in said capacity, then my remaining Co-Executrix shall continue with all powers and authority in place. IN WITNESS WHEREOF, I have hereunto set my hand and affixed my seal this day of 1 2009. (SEAL) G N A L. TZ, eskatrix SIGNED, SEALED, PUBLISHED AND DECLARED BY THE ABOVE TESTATOR, AS AND FOR HIS LAST WILL AND TESTAMENT, IN THE PRESENCE OF US, WHO HEREUNTO AT HIS REQUEST SUBSCRIBED OUR NAMES IN HIS PRESENCE AND IN THE PRESENCE OF EACH OTHER AS WITNESSES HERETO. Mn n", Address 0\ Address t; c A/. 5 Page 3 of 4 COMMONWEALTH OF PENNSYLVANIA ) SS: COUNTY OF PERRY ) WE, and YD. , U K I , the Testatrix and the witnesses respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed this instrument as her Last Will and Testament and that she had signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed, in that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as witnesses and to the best of their knowledge, the Testatrix was at the time eighteen years of age or older, of sound mind and under no constraint or undue influence. (SEAL) GLENDA L. UTZ, Testatrix 4"" (SEAL) f PI Zt. (SEAL) t✓ Sworn to and Subscribed before me this . day of al'w , 2009. Notary Public :..!blarl~! Se~1 OAVID A. Cdy of Hanisb% AAy COt1 MISS~Oq Jtait 15, 201Q Page 4 of 4 ' r ' CC~151.+.Oi:'>'VI/~iSl~ Or " 11 `•'"•!~•r ~ ~t tr~tcttAK7YOUD-»w r y:i co..irw,rxw+r.rw i Coaaly Pawl Ka. ; r ` 4°~ 91 • • ~i J Pub, MADEtbc 8th day of April I1 1j in the year ninctecnhundred and ninety-one (7991). I BEMEEN t; ~I ROBERT A. FISHER. and SANDRA J. FISHER, his Wife, of Camp li Hill, Cumberland Csa ty, Pennsylvania, parties of the first •i part, hereinafter referred to as the GRANTORS j 1 y AND l l 7 li GLJNDA L. KM, single woman and E7JWINA A. JACKSON, single j! woman, of Camp Hill, Cumberland County, Pennsylvania, ! 'I parties of the second part, hereinafter refZYed bo ati'the 1i !i GRANTEES JOINT TENANTS WITS THE EIGHT SURVIVORSHIP li IYITNESSETH, That in consideration of SEVENTY-FOUR ' T1 NO FIVE HIRiOi~ AND ! - (S74 ,500.00) ------OOI10~°Uan, in hand paid, the receipt whereof is hereby acknowledged, the said grantors do hereby grant ji ii 2nd convey to the said grant,-es , j' ALL THAT CEMAIN tract or parcel of ground situate in the Borough of Camp i 1i Hill, Pennsylvania, more particularly bounded and described in accordance with a survey by E.J. Walker P.S. dated September 29, 1970 as follops: j1 BEGINNING at 'a point on the Western line of 15th Street at the dividing line between Lots 71 and 72 of hereafter Plan of Lots, said j point being 80 feet South of the Southwest corner of Third Street; I ` 1 thence along the Western line of 15th Street South 31 degrees East a t distance of 90 feet to a point; thence South 58 degrees 37 minutes to o+! z West a distance of 150 feet to a point on the Eastern line of a 20 Y erl! m foot aide alley; thence along the Eastern line of said alley North 31 degrees West a distance of 40 feet to a point at the dividing line z ° `rvo n I; between Lots 71 and 72; thence along the last mentioned line North 59 co degrees Last a distance of 150 feet to a point on the Western line of t\ r' ! vvv ! 15th Street, said point being the place of BEGINNING. o ` Z- c o m HAVING thereon erected a 1 1/2 story frame dwelling known and numbered tY~ m o < o -n as 108 15th Street. ' cn 0 9 = > ~n BEING Lot 72 and a portion of Lot 73 Plan of Greater Harrisburg { recorded in Flan Book I, Page 20. r: RRIN th. mg@ rmimp "hinh goarge M; Donner IM KathpPW 8gRfAr. j, his wife, tenants by the entirety to a one-half interest and the ` ~o~x As P~tf ass ~ i ~ J -remaining interest in David L. Benner and Emma Susan Benner, his wife, +J as tenants in common, by their deed dated December 10, 1970 and ' recorded in the Office of the Recorder of Deeds in and for Qm,berl.and County in Deed Bode X. Volume 23, page 112, granted and conveyed unto 1 Robert A. Fisher and Sandra J. Fisher, his wife, Grantors herein.' 3 Schoo! B`st Coat. Co., Pa, _I-% Real E"', ire i v~ i! li . CLar~& CCL. ii i P" EavL »ar~ ; I r"h CO. Dial CoL Aat i . • 1 REM9ERED BY THE BOROUGH Of CAMP HILL ~I L'rc ~1~ Seae`sri! i • f $Cl1K~ 35 rw I AND the said grantors will specially WItRRANT AND FOREVER DEFEND the property hereby conveyed. IN WITNESS WHEREOF, said grantor ha vEhercunto set their hands and seal s , the i day and year first above=written. I 1IJi Sealed and dckmr d i. the p-wc of . ICE2RT A. F-MiER SAIORA J. FL4:, l~ . . 11 ir~ral] ' CERTIFICATE OF RESIDENCE I hereby certify, that the precise residence of the grantee herein is as follows: V-nmamordaralik of Pr1rn.9gh3ania 89. I Qlauotg of •••,--,•,•C3snbzrland lll]]] i Oa this, the 8th day of April 19 91 , before me a notary public 1 the undersigned off icer, personally appeared Robert A. Fishes- and Saneire J. Fisber, 1 `usband and wife known to me (or satisfactorily proven) to be the person s whose name s are subscribed to the within instrument, and acknowledged that they executed the same for the purpose therein contained. 1r IN WITNESS WHEREOF,I have hereunto set my hand and w... notcri.as My Commission Expires Or sr. z • ._~!(.~~;•r"~•"~+~ ~I VMM R WaKEB, NOTARY-PUBLIC i t;AW HILL OW. CWBERLKNG VU. lIY "bursa EXPIRES MARCH 'k 1"5 • 9QDK X3+5 PAGE l LAW OFFICES BATURIN & BATURIN 2604 NORTH SECOND STREET HARRISBURG, PENNSYLVANIA 17110 FLOYD M. BATURIN TELEPHONE (717) 234-2427 MADELAINE N. BATURIN FACSIMILE (717) 234-7544 MONICA E. BATURIN HARRY M. BATURIN't M. S. BATURIN `LL.M. IN TAXATION (1891-1986) tALSO ADMITTED TO THE BAR January 14, 2013 DISTRICT OF COLUMBIA Glenda Farner Strasbaugh, Register of Wills Office of the Register of Wills O ~aC Of L. BATURIN+ Co,u.sel CUMBERLAND COUNTY COURT HOUSE 1 Courthouse Square, Room 102 © ~ Carlisle, PA 17013 cr; r _ cry X y -l1 p RE: Estate of Glenda L. Kutz, deceased No. 2012-00549 (Cumberland County Dear Ms. Strasbaugh: Please find enclosed herein an original and four (4) copies of the Inheritance Tax Return, which we are filing in connection with the above-captioned estate. Kindly file the original and clock-in the copies. A self-addressed, stamped envelope is enclosed for your convenience in returning three (3) copies to our office. If you have any questions whatsoever, please feel free to contact our office at your convenience. Thank you for giving the above your customary close and careful attention. Respectfully, BATURIN & BATURIN By: Harry M. Baturin HMB/bp Enclosures cc: Clients