HomeMy WebLinkAbout02-26-13
J 1505610105
REV-1500 EX (02-11) (Fl, OFFICIAL USE ONLY
PA Department of Revenue Pennsylvania
Bureau of Individual Taxes EPARIKENTOF REVENUE County Code Year File Number
PO BOX 28o6oi INHERITANCE TAX RETURN
Harrisburg PA i7i28-o6oi RESIDENT DECEDENT Jc' /,2 ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
202-20-0669 07/17/2012 07/29/1926
Decedent's Last Name Suffix Decedent's First Name MI
BRANNAN FAYE 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
C@D 1. Original Return O 2. Supplemental Return O 3. Remainder Return (Date of Death
Prior to 12-13-82)
p 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required
death after 12-12-82)
CD 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust U 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
Thomas P. Gleason (717) 532-3270
REGISTER OF Wll,~S USE ONLY
Cl) :3D M
First Line of Address TI C'} C7
Q' '
49 West Orange Street M C`>
m r-- fv s FT1
Second Line of Address t! r*-i
i C>
_a UTE Rr 'Z? -ss 'r1
_ t
City or Post Office State ZIP Code C
Shippensburg PA 17257 rw r
Correspondent's e-mail address: tomgleason@tomgleasonlaw.COm
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.
SIGN OF,~RSON RESPONSI FOR FILING RETURN
/
'-ADDRESS
DATE
SIGNATURE OF PR OTHER THAN EP ~ESf:
ADDRESS
PLEASE USE ORIGINAL FORM ONLY
Side 1
L 1505610105 1505610105 J
,hi
1505610205
REV-1500 EX (Fl)
Decedent's Social Security Number
Decedent's Name: 202-20-0669
RECAPITULATION
1. Real Estate (Schedule A) 1. 0.00
2. Stocks and Bonds (Schedule B) 2. 0.00
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) 3. 0.00
4. Mortgages and Notes Receivable Schedule D 4. 0.00
5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 3,491.01
6. Jointly Owned Property (Schedule F) O Separate Billing Requested 6. 1,049.17
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. 4,540.18
9. Funeral Expenses and Administrative Costs (Schedule H) 9. " 4,000.32
10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule 1) 10. 66,919.95
11. Total Deductions (total Lines 9 and 10) 11. 70,420.27
12. Net Value of Estate (Line 8 minus Line 11) 12. 0.00
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) 13. 0.00
14. Net Value Subject to Tax (Line 12 minus Line 13) 14. 0.00
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_ 0.00 15. 0.00
16. Amount of Line 14 taxable
at lineal rate X .0 _ 0.00 16. 0.00
17. Amount of Line 14 taxable
at sibling rate X .12 0.00 17. 0.00
18. Amount of Line 14 taxable
at collateral rate X .15 0.00 18 0.00
19. TAX DUE .........................................................19. 0.00
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O
Side 2
1505610205 1505610205
REV-1500 EX (FI) Page 3 File Number
Decedent's Complete Address:
DECEDENT'S NAME
Faye L. Brannan
STREET ADDRESS
134 Blackbird Lane
CITY - STATE ZIP
Shippensburg PA 17257
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19) (1) 0.00
2. Credits/Payments
A. Prior Payments 0.00
B. Discount 0.00
Total Credits (A + B) (2) 0.00
3. Interest
(3) 0.00
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) 0.00
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00
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 ❑ 9
c. retain a reversionary interest ❑ 9
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? ❑
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? ❑
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-15o8 EX+ (08-12)
SCHEDULE E
~ pennsylvania
DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
FAYE L. BRANNAN
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. M&T Bank Checking Account No. 9851860263 2,806.63
2. Refund from Sarah A. Todd Memorial Home 684.38
TOTAL (Also enter on Line 5, Recapitulation) $ 3,491.01
If more space is needed, use additional sheets of paper of the same size.
REV-1509 EX+ (01-10)
pennsylvania SCHEDULE F
ei DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
FAYE L. BRANNAN
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. John W. Brannan, Jr. 134 Blackbird Lane Son
Shippensburg, PA 17257
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. 06108189 M&T Bank Account No. 97142042 2,098.33 50 1,049.17
TOTAL (Also enter on Line 6, Recapitulation) $ 1,049.17
If more space is needed, use additional sheets of paper of the same size.
REV-1511 EX+ (10-09)
pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
FAYE L. BRANNAN
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Auer Cremation Services 1,240.83
2. Fishers Flowers - flowers for funeral service 212.95
3. Memorial Lunch paid to Trinity Fellowship 218.04
4. Eby Granite Works 119.00
5. Trinity United Methodist Church in Walnut Bottom, PA 100.00
6. Organist Winifred Pattison 50.00
7. Minister Karl Herman 50.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions: 500.00
Name(s) of Personal Representative(s) John W. Brannan, Jr.
Street Address 134 Blackbird Lane
City Shippensburg State ___PA ZIP 17257
Year(s) Commission Paid: 2013
2. Attorney Fees: 1,200.00
0.00
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: 101.50
5. Accountant Fees: 0.00
6. Tax Return Preparer Fees: 0.00
7. Rehoboth Cemetary Association 20.00
8. Estate Publication in Shippensburg News Chronicle 113.00
9. Estate Publication in Cumberland Law Journal 75.00
TOTAL (Also enter on Line 9, Recapitulation) $ 4,000.32
If more space is needed, use additional sheets of paper of the same size.
REV-1512 EX+ (12-12)
Iff pennsylvania SCHEDULE I
DEPARTMENT OF REVENUE DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
FAYE L. BRANNAN
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 Medical Assistance Claim from the Department of Public Welfare 66,919.95
TOTAL (Also enter on Line 10, Recapitulation) $ 66,919.95
If more space is needed, insert additional sheets of the same size.
REV-1513 EX+ (01-10)
r pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
FAYE L. BRANNAN
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).]
1. John W. Brannan, Jr. 134 Blackbird Lane, Shippensburg, PA 17257 lineal (son) 50
2. Alice Faye Brannan, 5964 Sampache Drive, Shippensburg, PA 17257 lineal (daughter) 50
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:
L
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ONLINE 13 OF REV-1500 COVER SHEET. $
If more space is needed, use additional sheets of paper of the same size.
LAST WILL AND TESTAMENT
KNOW ALL MEN BY THESE PRESENTS, that I, FAYE L. BRANNAN, of South
Newton Township, Cumberland County, 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, administration costs, etc., shall be paid as soon as
may be conveniently done following my decease leaving all specific bequests free
of tax to the legatee.
SECOND: I give, devise and bequeath all my property be it real, mixed or
personal, to my husband, John W. Brannan, Sr.
THIRD: If my husband should predecease me or if we should die in a
common disaster, then in either of those said events, I give and bequeath all of
my property, be it real, mixed or personal, to my children, John W. Brannan, Jr.,
and Alice Faye Brannan, in equal shares, share and share alike, per stirpes.
FOURTH: I nominate and appoint my husband, John W. Brannan, Sr., as
Executor of this my Last Will and Testament. If he should fail to serve or be
unable to serve, then in either of those said events, I nominate and appoint my
son, John W. Brannan, Jr., as the Executor of this my Last Will and Testament.
If he should fail to serve or be unE. ale to serve, then in either of those said
events, I nominate and appoint m, daughter, Alice Faye Brannan, as the
Executrix of this my Last Will and --estament.
IN WITNESS WHEREOF, I, AYE L. BRANNAN, to this my Last Will and
Testament, set my hand and offci;:: seal, this day of
-12000.
(SEAL)
= aye L. t rannan
Sworn to and subscribed, declares: and
Published by Faye L. Brannan, as
Her Last Will and Testament, and
Done in the presence of we the
Witnesses, who sign at her reques
And in her presence, and in the pr':sence
Of each other.
1 :L,.-,
COMMONWEALTH OF PENNSYLVA IA:
:SS
COUNTY OF CUMBERLAND
I, FAYE L. BRANNAN, whos name is signed to the foregoing instrument,
having been duly qualified accordir g to law, do hereby acknowledge that I
signed it willingly; and that I signe it as my free and voluntary act for the
purpose therein expressed.
Faye L. Brr nnan
Sworn to and acknowledged, befo me,
By Faye,L. Brannan, the Testatrix,
This _xatl day of 2000.
(Votary Public
Notarial Seal
Dawn Marie Shoop, Notary Public
Shippensburg Boro, Cumberland county
My Comrn?ssion E.xp:rps Feb. 5, 2004
COMMONWEALTH OF PENNSYLVA ;IA:
:SS
COUNTY OF CUMBERLAND
WE, H. Anthony Adams anc Sharon Coleman Adams, the witnesses whose
names are signed to the foregoing 'nstrument, being duly qualified according to
law, do depose and say that we sc v the Testatrix sign and execute the
instrument as her Last Will and Te:;L-ament; that she willingly and that she
executed it as her free and voluntE -y act for the purposes therein expressed;
that each of us in the hearing and sight of the Testatrix signed the Will as
witnesses, and that to the best of ::ur knowledge and the Testatrix was at the
time at least eighteen (18) or mor. years of age and of sound mind and under
no constraint or undue influence.
Sworn to and subscribed before m - by,
H. Anthony Adams and Sharon Co. man Adams,
The witnesses, this day of 2000.
%
Notarl/ Public
/ tarial e
a4vn M~ Shoo otary P iic
Notarlai Seal
7D&vpv~,n Marie Shoop, Notary Public
sburg Boro, Cumberland County
mmission Expires Feb. 5, 2004