HomeMy WebLinkAbout07-10-13 � 15056041325
REV-150Q � ��� QfFIt�111.1J�ONI.Y
PA Oep�moent ot Revem�e
8ae�u dlndiridta!Tues Co�MyCoda Ye� Fie Mu�1er
INHERITANCE TAX RETURN 2 1 0 8 1 2 6 S
�.�Pn i�t2aaeoti RE8IDENT DECEOENT
ENZER OE6EDENT INFOR�AIITION BELOw
5ocisl$eWrity Nun�r Date d Deslh Dite ot BtRh
1 8 2 2 2 5 1 2 8 1 2 1 4 2 0 0 8 0 1 2 2 1 9 2 7
DaoMMCs Lat N�ne SutPoc OsoedenYs F'irat Name MI
M U L G R E W P A T R I C I A
t!f AppNcabi�l BnES�survtving 3pouss's�rdormatio�BNow
Sparo�s's Lsat Nsme SuHix Spouse's Fkst Name M1
Spouse's Sodal Security Number
TI�IS RETURN MUST 8E FILEO IN DUPLICATE WITH THE
. REGISTER QF WIL.LS
FlLL{N JtPPROPRUTE ONALS BELOW
� L��d Retum � 2 Supplert�al Retum � 3.Remainder R�tum(date ot deatA
ptiorbo 12-13�82)
� �.lim�ed Estste [� 4a.FWure lMereat Comprornise(dste oi [] 5.Fedend Estate Tex Rswm Required
desth aft�12-12-82)
� 6.Decadent Died Teatab � �.oecedem�tnsd s lMng Tn�st 8.Total Nwnbor ot Saafi�r poposit Booces
(/Wach Copy of Wi�) (/Wads CopSt of Ttu�t)
� 9.Lidg�n Procesds Recaived � 10.Spoussl Po�eAy Cndi1(dab�of d�aM � t 1.EEecrion,to tax under Sec.8113{A}
beM�een 12-31-91 and 1-1-95} (Aqsch Sch.O)
CORRE8PGNOENT-TH18 SECi10N M118T BE COMPLETED.ALL CORRE�ONOENCE AI�CQNfID�iT1Al TAX qrFOR�1lTIDM�ILO 8E O�tECTED T0:
Name - .
�ay�ime Tel�ghon�Ntxnbe� _
� �
S U S A lV J . H A R T M A N 7 1 7�,�4 9 � ? � �
rr7 -,4_ c� -- .
Fimi Name{If Appliceble) REG �Ol�It.l.S�tlSE WrtY
D U N C A N & H A R T M A N , P C ?�' U; :. � . _ �
F'its!firts ot add�lss �-� �-�� �� �`.�
_ --�
,
1 I R V I N E R � W �
� __ c.._
Ser�nd line ot address � - � �
�:; �, y .�F
;--� -;;
City or Post Olfioa State LP Code ����
C A R L I S L E P A 1 7 0 1 3
Coaespondsors e-msu addross:susanhaKman�pa.net
Unaer v�01 ve�py►,�a�era n�at�n.v.�nr�n4wn.�d�p aooan�aqb�p s�heaule�.nd�,aiw m�e att ct rn�r Iu�ow�eaDe and be�
�is rue.ooaoq aad aomplwe.Daclaualion ot qeperercM�er tl�en tlie po�o�rol repa�wwiw's bw�d a�II inbamtlan ot wuicf�obPe�er has ar►�►knowbd9d.
�c,�PER�-�RESPC�N8�lE F �R fl NI� G RE,i,RN �—3��3
��y U�,r
no�ss
441 E. FORDHAM RD. , SPELI,MAN HALL BRONX NY 10458
sroN+►n,�oF�rnr�n oni���sExr�rn� a►re
�
PLEASE USE ORKi1NAl FORM ONLY
Side 1
� 15056041125 15�56041125 J �
��.
J 15�56042126
REV-1500 EX
Decedent's Social Security Number
aecedenrstvame: F'ATRICIA MULGREW 1 8 2 2 2 5 1 2 8
RECAPITULATION
1. Reai estate(Schedule A} . . . . . .............. . .. . . . . . ..... . ....... 1. •
2. Stacks and Bpnds{Scl�edule B} . . ...... .. .. . . ....... . . . . . . . . . . . . . 2. •
3. Closely Held Corporation,Partnership or Sole-Propristorship{Schedule C} ..... 3. •
4. Mortgages&Notes Receivable(Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . 4. •
5. Cash,Bank Deposits&Miscellaneous Personai Praperty{Schedule E) . .... . . 5. � � 7 3 � , � 1
8. Jointly Owned Property{Schedule F} ❑ Separate Biiiing Ftequested . . . . . .. 6• `
7. Inter-Vivos Transfers&Misc�llaneous Non-Probate Property 2 � 7 � 1 � � � 8
{Scheduis G} � Separate Biiling Requested . ... . . . 7.
8.Total Gross Assets(total Lines 1-7) 3 � 6 .� 5 d • 1 9
. . . . . . . . . . . . . ... . . ....... .. $.
9. Funeral Expenses&Administrative Costs(Schedule H) g, 2 5 9 1 g � 5 9
. . . . . . . . . . . . . . . .
90. Debts of decedent,Mortgage liabiGties,&�iens{Schedule 1} . ...... ..... 10. �' l � � � • � �
1 q. Tatal Deductions{tatal Lines 9 8�10} .. ..... ... ..... . . . . . . . . . . .. 'l 1. � 7 4 4 1 , 4 9
12.Net Value of Estate{Line 8 minus Line 11} . .. . . . . . . . . . . ............ 12• 2 � 9 1 0 � � 7 0
13. Charitabie and Gavernmental BequestslSec 9113 Trusts for which 2 0 9 3 6 9 � 7 7
an election to tax has not been made(Schedule J) . . . . . . . . . . . . . . . .. . �3.
1A.Net Vaiue Subject to Tax(Line 12 minus Line 13) . . . . . . . . . .... . . . . . 14. � � 7 3 � • � �
TAX CQMPUTATlC}N-SEE INSTRUCTIONS FOR APP�ICAB�E RATES
15. Amount of Line 14 taxabie
at the spousal tax rate,or
transfers under Sec.9116
(a)i1.2}X _ 0 . 0 0 15. 0 . 0 {�
16. Amount of Line 14 taxable
at Iineal rate X.0_„_,_ a • � � 16 � , � �
17. Amount of Line 14 taxable 5 9 7 3 $ 9 3 7 l 6 8 . 6 7
at sibling rate X.12 • '17�
18. Amount of Line 14 taxable
at collateral rate X.15 0 . 0 0 �$ 0 . 0 0
19.Tax Due . . . . . . . . . . ... . . . . . . . 19. 7 1 6 8 . 6 7
. . . . . . . . . . . . .. . . . . . . . . . . . . . .
20. FILL IN THE 4YAL IF YdU ARE REQUESTING A REFUND OF AN QVERPAYMENT Q
Side 2
� 15a56Q421,�6 ],5056042],2b J
REV-1500 EX Page 3 File Number
Decedent's Compiete Address: 2� 08 1268
DECEDENT'S NAME
PATRICIA MULGREW
STREET ADDRESS
4 TODD CIRCLE, APT. E
CITY STATE ZIP
CARLISLE PA 17013
Tax Payments and Credits:
�• Tax Due(Page 2 Line 19) (1) 7,168.67
2. Credits/Payments
A.Spousal Poverty Credit
B.Prior Payments 14,305.67
C.Discount
Total Credits(A+g+�� (2) 14,305.67
3. Interest/Penalty if applicable
D.Interest
E.Penalty
Total InteresUPenalty(D+E) (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) 7,137.00
5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 0.00
A.Enter the interest on the tax due. (5A)
B.Enter the total of Line 5+5A.This is the BALANCE DUE. (5B) 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: ...................................................................... ❑ Q
b. retain the right to designate who shall use the property transferred or its income; ............................... ❑ 0
c. retain a reversionary interest;or ................................................................................................ ❑ �
d. receive the promise for life of either payments,benefits or care? ....................................................... ❑ 0
2. If death occurred after December 12,1982,did decedent transfer property within one year of death
without receiving adequate consideration? ....................................................................................... ❑ QX
3. Did decedent own an"in trust for"or 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 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 tleath on or after July 1,1994 and before January 1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse
is three(3)percent[72 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 or for the use of the surviving spouse is zero(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 suroiving 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 twenty-one 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 zero(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 four and one-half(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 twelve(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-1508 EX+(6-98)
SCHEDULE E
COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS� a MISC.
IN RESI E TED EDENT N PERSONAL PROPERTY
ESTATE OF FILE NUMBER
PATRICIA MULGREW 21 08 1268
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointty-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#2678021698 21,018.88
[SEE ATTACHED DOD LETTER]
ERRONEOUSLY REPORTED ON PRIOR RETURN
2. EMBARQ REFUND 12.99
3. COMCAST REFUND 22,g2
4. UNITED CHURCH OF CHRIST HOMES REFUND 1.90
5. ECM INSURANCE GROUP REFUND 221.00
6. UNITED CHURCH OF CHRIST HOMES PATIENT ACCOUNT REFUND 1,250.00
7. CUMBERLAND GOODWILL REFUND 83.50
8. TODD HOME REFUND 3,892.31
9. IRS REFUND 2,597.00
10. COMMONWEALTH OF PA RETIREMENT REFUND 371.21
11. COMMONWEALTH OF PA REFUND 421.00
12. JEWELRY-SEE APPRAISAL SUMMARY 17,845.00
13. PERSONAL PROPERTY 1,000.00
TOTAL(Also enter on line 5,Recapitulation) $ 48 737.41
(If more space is needed,insert additional sheets of the same size)
REV-1510 EX+(6-98)
SCHED ULE G
INTER-VIVOS TRANSFERS&
COMM HERI ANCE TAX RETURN AN�A MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
PATRICIA MULGREW 21 08 1268
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPERTY
ITEM INCLUDETHENAMEOFTHETR4NSFEREE,THEIRRELATIONSHIPTODECEDENTAND DATEOFDEATH %OFDECD�S EXCLUSION TAXABLE
NUMBER THEDATEOFTR4NSFER.ATfACHACOPYOFTHEDEEDFORREALESTATE. VALUEOFASSET INTEREST (IFAPPLICABLE) VALUE
1. IRA- M&T BANK 28,590.28 100. 0.00 28,590.28
ACCOUNT#AZR- 116239
JOHN MULGREW BENEFICIARY (BROTHERO
2. PATRICIA MULGREW TRUST 229,222.50 100. 0.00 229,222.50
M&T BANK ACCOUNT#415890607
TOTAL (Also enter on line 7 Recapitulation) a 257 812.78
(If more space is needed,insert additional sheets of the same size)
_ _ _
REV-1511 EX+(12-99)
SCHEDULE H
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES&
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
PATRICIA MULGREW 21 08 1268
Debts of decedent must be reported on Schedule l.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. HOFFMAN-ROTH FUNERAL HOME 5,516.31
2. FUNERAL LUNCHEON 380.12
3. CARLISLE MEMORIAL SERVICE, iNC. 547.50
B. ADMINISTRATIVE COSTS:
�, Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address
���Y State Zip
Year(s)Commission Paid:
2. AttomeyFees DUNCAN & HARTMAN, PC 18,300.00
3, Family Exemption:(If decedenYs address is not the same as claimanCs,attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. ProbateFees REGISTER OF WILLS 352.00
5 AccountanYs Fees BOYER & RITTER, CPAS 290.00
6. Tax Retum Preparefs Fees
7. CUMBERLAND LAW JOURNAL LEGAL NOTICE 75.00
8. THE SENTINEL LEGAL NOTICE 142.66
9. IBIS APPRAISAL 300.00
10. REGISTER OF WILLS - FILING FEE 15.00
11. HELD IN RESERVE
TOTAL(Also enter on line 9,Recapitulation) S 25 918.59
(If more space is needed,insert additional sheets of the same size)
REV-1512 EX+(�p-03)
SCHEDULE /
COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT�
INHERITANCETAXRETURN MORTGAGE LIABILITIES & LIENS
RESIDENT DECEDENT �
ESTATE OF FILE NUMBER
PATRICIA MULGREW 21 08 1268
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
1. AAA FINANCIAL SERVICES 17.61
2. SARAH A. TODD MEMORIAL HOME 7,510.45
3. MEDSTAFFERS 666.09
4. MILLENNIUM PHARMACY SYSTEMS EAST 25.43
5. ST. PATRICK'S CHURCH - PLEDGE 1,055.52
6. CUMBERLAND-GOODWILL FIRE RESCUE 66.55
7. DUNCAN & HARTMAN, PC - POA FEES 2,181.25
TOTAL(Also enter on line 10,Recapitulation) E 11 522.90
(If more space is needed,insert additional sheets of the same size)
REV-1513 EX+(g-00)
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
PATRICIA MULGREW 21 08 1268
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 L. MULGREW Sibling 47,435.28
371 ARMY HERITAGE DRIVE, NO. 7 life interest in trust
CARLISLE, PA 17013 71778.60
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18,AS APPROPRIATE,ON REV-1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1. College Misericordia
Dallas, PA
remainder interest in trust-30%
2. St. Patrick's Church
Carlisle, PA
remainder interest in trust-30%
3. Fairfield University
Fairfield, CN
remainder interst in trust-30%
TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET ;
(If more space is needed,insert additional sheets of the same size)
REV-1514EX+(�p_03) SCHEDULE K
LIFE ESTATE, ANNUITY
COMMONWEALTH OF PENNSYLVANIA & TERM CERTAIN
INHERITANCE TAX RETURN
RESIDENT DECEDENT Check Box 4 on Rev-1500 Cover Sheet
ESTATE OF FILE NUMBER
PATRICIA MULGREW 21 08 1268
This schedule is to be used for all single life,joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89,
actuarial factors for single life calculations can be obtained from the Department of Revenue,Specialty Tax Unit.
Actuarial factors can be found in IRS Publication 1457,Actuarial Values,Alpha Volume for dates of death from 5-1-89 to 4-30-99,
and in Aleph Volume for dates of death from 5-1-99 and thereafter.
Indicate the type of instrument which created the future interest below and attach a copy to the tax return.
� Will ❑ Intervivos Deed of Trust ❑ Other
.
NAME(S)OF LIFE TENANT(S) DATE OF BIRTH NEAREST AGE AT TERM OF YEARS
DATE OF DEATH LIFE ESTATE IS PAYABLE
�Life or ❑Term of Years
❑Life or ❑Term of Years
❑Life or ❑Term of Years
❑Life or ❑Term of Years
❑Life or ❑Term of Years
�. Valueoffundfromwhichlifeestateispayable , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,$
2. Actuarialfactorperappropriatetable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Interest table rate— ❑3 1/2% ❑6% ❑10% X❑Variable Rate %
3. Valueoflifeestate(Line1multipliedbyLine2) , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,$ 0.00
. . �
NAME(S}OF LIFE ANNUITANT(S) DATE OF BIRTH NEARESTAGE AT TERM QF YEARS
DATEAF DEATH ANNUITY IS PAYABLE
John L. Mul rew 9/23/1931 77 ��ife or ❑Term of Years
❑Life or ❑Term of Years
❑Life or ❑Term of Years
❑Life or ❑Term of Years
1. Value of fund from which annuity is payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .� 281,148.00
2. Check appropriate block below and enter corresponding(number) , , , , , , , , , , , , , , , , , , , , , , , , , , , �2
Frequency of payout— ❑ Weekly(52) ❑ Bi-weekly(26) � Monthly(12)
❑ Quarterly(4) ❑ Semi-annually(2) ❑ Annually(1) ❑ Other( )
3. Amountofpayoutperperiod, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,a 750.00
4, Aggregate annual payment, Line 2 multiplied by Line 3 , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , 9,000.00
5. Annuity Factor(see instructions)
Interest table rate— ❑3 1/2% ❑6% ❑10% ❑Variable Rate % 7.8537
6. Adjustment Factor(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.0155
7. Value of annuity—If using 3 1/2%,6%, 10%,or if variable rate and period
payout is at end of period,calculation is:Line 4 x Line 5 x Line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . .� 71,778.89
If using variable rate and period payout is at beginning of period,calculation is:
(Line4xLine5xLine6)+Line3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .�
NOTE:The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through
G of this tax return.The resulting life or annuity interest(s)should be reported at the appropriate tax rate on Lines 13 and 15 through 18.
(If more space is needed,insert additional sheets of the same size)
�.1f.��gK1 ���i1
A94 Mitchetl Road,Milisbora,DE 144b6 Adjustment Services
Phane 8$8-542-4344
F ax {302}434-2955
, May 20,2013
Duncan& I�artman,P.C.
Attorney at Law
Une Irvine Raw
Carlisle,PA 17013
Re: Estate of Patricia Mul�rew
Social Security: 182-22-5128
Date of Ueath: December 14 2008
Dear Sir or Madarn:
Per your inquiry on May I5,2Q 13,please be advised that at the time af death,the above-named decedent had on
deposit with this bank the following:
1. Typeof,4ccourrl Checkingttccotrr�t
Account Number 267802169&
Ownership(Namcs o� Patricia Mcgrew
Susan J.Hrrrtman(PDA}
Opening Date 0611417994
Balance orr Date of Death $21,018.88
Accrued Interest $ .00
-...-------_........ .____..,.._. ._...__._.___--_.._._. _.___.._.___.
Tatal $21,018.88
Far any additionat informatian on t6e abore accau�ts,incEuding awnership and any changes,ciosures andlor rtimbursement af tunds,
ptesse call t6e H£g6 Street Cariivlc at?17-2A0-2i3b.
We wert unxbk to Iacate sny safe depersit boz for tht alwve-menfianed dectdeet
'ifiia kitcr doea�oot indude any accounb in wimch tbe deca�sed may havt btrn tisded as Power ot Atfirney,Custodien ot CTniform Tr+�nskts,
Represealative Paya,or'Crustee under a Writtcn Ag►sement
Sincerely,
Valarie Mercer
Adjus#ment Serviees