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Home My WebLink About08-05-13 (2) � 150561�140 REV-1500 Ex �°,_,°, PA Department of Revenue OFFICIAL USE ONL.Y Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN 2 1 1 2 0 5 6 2 Harrisbur9,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 0 5 0 4 2 0 1 2 0 4 0 3 1 9 3 3 Decedent's Last Name Suffix Decedent's First Name MI W H I T M I R E J 0 A N N A (If Applicable)Enter Surviving Spouse's lnformation 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 Retum � 3. Remainder Retum(date of death prior to 12-13-82) � 4.Limited Estate � 4a.Future Interest Compromise(date of � 5. Federal Estate Tax Return Requi�ed death after 12-12-82) � 6.Decedent Died Testate � 7. Decedent Maintained a Living Trust � 8.Total Number of Safe 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 SHOULD BE DIRECTED T0: Name Dayti�Telephone N�er � _ . S E T H T • M 0 S E B E Y 7 �� 2 4 �' ��4 1 � �-.� � � ��o�u.��' �"` � r� �`�'t r� � f �" �� t1"i �� ! i � C!� __� First line of address � � � »� �,,, �, � � ��—•, � -~a g 'r•� � M A R T S 0 N L A W 0 F F I C E S � �� `��' ��r --� -• :'�.� I I ��a c.., w'`. � Second line of address j ` :.,� � ,""�' �r� � i � ,,,._ , i ,�. a---� C:� c� i 1 0 E A S T H I G H S T R E E T r.,� � � City or Post O�ce State ZIP Code �___ _�ArE F��EO— — '� C A R L I S L E P A 17 0 13 Correspondent's e-mail address: SMOSEBEY(a�MARTSONLAW.COM Under penalties of peryury,I declare that 1 have examined this retum,including accompanying schedules and statements,and to the best of my knowledge and belief, it is true,conect and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATU PERSON RESPONSI €F R F4LING RETURN T --- , � f� F�� n�.�J �"��. AD RESS 6943 WERTZVILLE ROAD ENOLA PA 17025 SIGN URE OF PREPARER OTHER T AN REPRESENTATIVE DA1;E �'. �s ��( A SS 10 EAST HIGH STRE CARLISLE PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 � 1505610140 1505610140 � � ,� ) ,�(�t/ � 1505610240 REV-1500 EX Decedent's Social Security Number �ecedent's Name: J 0 A N N A • W H I T M I R E RECAPITULATION 1. Reai Estate(Schedule A) . . . . . . . . .. . . . . . . . .. . . . . . . . . . . . . . . .. . . . .. . . . 1. 6 6 3 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. 1 4 5 0 . 0 � 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . ..... . 6. � • � � 7. Inter-Vivos Transfers&Miscellaneous N n-Probate Property O . 0 0 (Schedule G) � Separate Billing Requested . . .. . . . 7. 8. Total Gross Assets(total Lines 1 through 7) . .. . .... . . . . . . ..... .... ... . 8. 6 7 7 5 0 . 0 0 9. Funeral Ex enses and Administrative Costs Schedule H 9. 9 � 2 3 . 3 4 P � ) ..... . ... .. . ...... 10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule I) .. .. .... .. . . . 10. 0 • � � ��, Total Deductions(total Lines 9 and 10) . . . .. . . .. .. .. . . . . . ... ..... . . . . . 11. 9 0 2 3 . 3 4 12. Net Value of Estate(Line 8 minus Line 11) .. .. .. . . ... .. . . . . . . . . . .... .. �2• 5 8 7 2 6 . 6 6 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. 5 8 � 2 6 . 6 6 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 15. 0 . 0 0 16. Amount of Line 14 taxable at�inea�rate X.045 5 8 7 2 6 . 6 6 �s. 2 6 4 2 . ? 0 17. Amount of Line 14 taxable at sibling rate X.12 0 . � � 17. 0 • � � 18. Amount of Line 14 taxable at collateral rate X.15 0 . 0 0 1 g. 0 . 0 0 19. TAX DUE . . . . . . . . . . . . . . . . . . ... .. . . .. . .. . . .. . . . .. . .. .. .. . ... . . . . 19. 2 6 4 2 • 7 � 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 � 1505610240 1505610240 J REV-1500 EX Page 3 File Number Decedent's Complete Address: 21 12 0562 DECEDENTS NAME JOANN A. WHITMIRE --------- – --- -------- ------ --- ---- – — ------ ------------- ------__ STREET ADDRESS 6950 WERTZVILLE ROAD __-------------- --- -- -- --- --------------- -----------__------- CITY i STATE '; ZIP ENOLA � PA i 17025 Tax Payments and Credits: �• Tax Due(Page 2,Line 19) (1) 2,642.70 2. CreditslPayments A.Prior Payments 2,268.43 B.Discount Total Credits(A+B) (2) 2,268.43 3. Interest (3) 5.55 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) 379.82 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 transfeRed: ...................................................................... ❑ � b. retain the right to designate who shall use the property transfeRed 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 December 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? ......... ❑ 0 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 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)J.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)[72 P.S.§9116(a)(1)J. • 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,undE Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption. REV-1502 EX+(01-10) pennsylvania SCHEDULE A DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF: FILE NUMBER: JOANN A. WHITMIRE 21 12 0562 All 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 property would be exchanged between a wiiling buyer and a wiliing seller,neither being compelled to buy or sell,both having reasonabie knowledge of the relevant facts. Real property that is jointiy-owned 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 DESCRIPTION OF DEATH 1. Real estate located at 6941 Wertzville Road,Silver Spring Township,Enola,PA,known as Tax 66,300.00 Parcel#38-13-0987-023,being described in a Deed dated 8/24/2001,and recorded at Book 248, Page 669,that was conveyed to Joann A. Whitmire,decedent herein. See attached Deed and tax assessment. TOTAL(Also enter on Line 1,Recapitulation,) a 66 300.00 If more space is needed,use additional sheets of paper of the same size. REV-1508 EX+(11-10) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF: FILE NUMBER: JOANN A. WHITMIRE 21 12 0562 include the proceeds of litiga6on and the date the proceeds were received by the estate. All property jointly owned with right of survivo�ship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. U.S.Treasury-2012 income tax refund 1,450.00 TOTAL(Aiso enter on Line 5,Recapitulation) � 1 450.00 If more space is needed,insert 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 JOANN A. WHITMIRE 21 12 0562 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A, FUNERAL EXPENSES: 1. B. ADMINISTRATIVE COSTS: 1, Personal Representative Commissions: Name(s)of Personal Representative(s) Steven W. Whitmire 3,250.00 Street Address 6943 Wertzville Road Ciry Enola S�te PA Z�p 17025 Year(s)Commission Paid: 2013/2014 2, Attomey Fees: Martson Law Offices 4,137.50 3, Family Exemption:(If decedenYs address is not the same as claimanYs,attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: 5 Accountant Fees: 6. Tax Retum Preparer Fees: 7. Register of Wills-filling fee for supplemental inheritance tax I 5.00 8. School real estate taxes-6941 Wertzville Road property pending sale 1,401.84 9. Hardy's Auction Service-cancellation of sale 219.00 TOTAL(Also enter on Line 9,Recapitulation) � 9,023.34 If more space is needed,use additional sheets of paper of the same size. REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: JOANN A.WHITMIRE 21 12 0562 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 [Inciude outng ht spousal distributions and Vansfers under Sec.9116(a)(1.2).� 1. Steven W.Whitmire Lineal 19,575.56 6943 Wertzville Road 1/3 of residue Enola,PA 17025 2. Richard Whitmire Lineal 19,575.55 2319 Bumble Bee Hollow Road 1/3 of residue Mechanicsburg, PA 17055 3. Vickie Yeager Lineal 19,575.55 1203 E Powderhorn Road 1/3 of residue Mechanicsburg,PA 17055 ENTER DOLIAR AMOUNTS F�R DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. jI. 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. a If more space is needed,use additional sheets of paper of the same size. REV-1500 Discount, Interest and Penalty Worksheet Discount Calculation Total Amount Paid within three calendar months of the decedent's date of death: ____ ____________ Discount: 0.00 Interest Table ' Days Delinquent�-Balance Due Interest Year this time period ; this year , this period ! �----------- ' Before 1981 �— �- -I _ ----------- - ---fi-- -,-- � 1982 � ' � . _ _______------------- ----�--- - --t-- - -,---- 1983_._____--- -�---- ' ' 1984 �-- I -----t- -- --� -- __ -- -� � ---- - -- ----1 1985 � i 1986 � 1987 ' 1988 throu h 1991 r------ - -- I 1992 ; 1993 throu h 1994 � __ ' 1995 throu h 1998 --- --- - - ---- : 1999----- � I __- - -�- - -� 2000 _ -_ ; � ,___---- _ _ -- � -- - i 2001 ----------- ' --I----- - —r 2002 � ' ; _ .___------ , 2003 i � � '�, 2004 ,_ ---------- -- � 2005 � 2006 � 2007 ' i , _----_------- ------ � �- , --- 2008 ' i __ _-_---- ----------- �- �- ' ----- � ----- ---� �----- ; � � 2009 - - �-- � -- - -- � � 2010 ' ' ; i - - ! ----- � � ___ ---- -�-- - � , 2011_throu h 2012�__ _ 5.55 �_ !181 374.27; _ �_ I --- ,___----- � ' -____-__----- i -- --�- � i , � ' - --+ - - ---- � __....--_-- i - - � ' � --------- ! -+--- --I � � '_ � ' I � I _-- --- - �- - � i _ __--______TOTALS _181 ; _ ; 5.55� Penalty Calculation If the decedent's date of death was on or before March 31, 1993, insert the applicable amount: Total Balance Due on January 17, 1996:_ - _-___ Penalty: ___ � , s � � r . , . . . , • /{ �� r��N�. : �[,,,5 DEED Made the ��lL� day af ��t �� in tho ycar twc�thousand and one{200I}. ��t' ar ' Betwe�n KENNETH W.WHITMIRE and JDANN A.VVHITMIRE,his wife,of Silver Spnng Township,Cwnbertand County,PennsYlvania ta the said JOANN A.WHiTMIRE,in her own right� W�TNESSETH,that in corisidcratioa of the sum of UNE and NaiI00(SI.00}DOL�AR,in hand paid,th+�receipt whereof'is hereby acknowledged,the said Gr�aaators do het�eby grant and convey w the said Gcantt�:ee,her heirs and assigns: ALL THAT CERTAIN tiact a;F tand,situau,iying and being in the Township at Silver Spring,County af Cumberland and Carnmonwcalth of Pennsylvania,rnore particularly bowided and descnbod as Lot 1-A in a survey by Frnest 3.Walker,as recarded in Cumbedand Caunty Plan Book 44,pago l2,designated as a Finai Subdivision Plan for Kenncth Whitmire,revised May 26, 19�;i. BEGINNING ai a pant on tltc souther��right-c>f-way line of Wcrtzviite Road,PA Raut�944.at a corr�er a€Lot t-B,thcnoe alvng the southern tine af the Wettzville Roacf,sauth 89 degrees i3 minutes 3 I se�onds east a distaace nf 17.00 fett to a point at the cnrncr of lands now for formerly af King Eslinger,thence along said lands of said King Fslinger south 00 degrocs 4b minutes 29 soconds wcst a distancx oC 170.33 feet ta a paint ai ihe southwestern corner of said Fslinger tands,thence along tha southem line thereof south 89 degrees 13 minutes 32 s�cands east a distance of 12Q.82 feet to a point cm tl�e line of lands now or formerly of Lawrence Brown;thenoe along said Brawn lands south l8 degrees 27 minutss 36 sccanc�s east 2?7.i4 feet to a paint at the corner af Lot 1-H.it�ence along L�crt 1- - B aorth 89 d�gcces 13 minutes 3l seconds west a distance af 229.12 feet ta a point at another corner of I,ot t-B,theaca alang the line of Lot 1-B north(l0 degrees 46 minotes 29 seconds e�st a distancc of �32.OQ feet ta a point c7ti the sa►them right-of-way line of Wertzvilte Ra�,PA Routc 944,bcing the point and�tace of beginning. BE1NG p�ut of thai ctrtain lazger ttact at'lartd wtuch Myrtle Schlanger,unmarried,by her decd : datec�Augusi 4, I9?7 and t�worded in thc Ofl'ice of the Recarder af Decds af Cumberland Countp, pennsylvania,in Dced Book I,valwne 2?,Page 822,granted and cxmveyed ta Kenneth W.Whitrnire and Joann A.Wbitrniro,his wife,Ciraz�tors hercin THIS IS A TRANSACTiON BETWEEN SPOUSLS FQR THE PUitPC1SE OF RETiTL1NG THE PR4PERTY INTO THE SULE NAME OF 4NE O�'T'HE SPOUSE3, ,#t?AM'�i A.WHITMtRE AND i3 THEREFURE TRANSFER TAX EXEMPT. BY TH13 DEED,the said I�enneth W.Whitxnire sells to and fir�alty a�d irrevooabty waives aay and a11 ri�hts of'any kind or nature whatsoever,now or in the fuwrc,by virtue ai'raarriage,di�orce, equitable division of property,ar othecwise,inclurding in the event of the death of the said Joann A. Whitmire,that he has a might arguably havc in or ta the said pmperty,the value of th�said pcc�perty,or any incr+ea�se in the value of the sa�d prc►periy,or whatsoever,io and tn fav�r of t,he said 7oann A. Whitcnire,her heirs,execuwrs,admmistrators and assign. �'Jl,gll�y S£+3��8I1(�G�CIIYCI� in the presence of: ` � � 'G��t'�� (SEAL) � f UANN A.WHTCMIRE r�lLl�f � LL1 �� / . 1 _.. ti�� ` (!�� ,a �'"��'`�` , ._-�c (SEAL} KENNE W.VYHITMIRE @u:� �`�� P,'1vt t1� 4 ..�f �! � -'� i1,.� . �� i�[�`�� :� � r . , • * ' � COMMONWEALTH OF PENNSYLVANIA . COUNTY OF CUMBERLAND � SS� On this,the day of ,A.D.2001,before me the undersigned officer,personally apPeared JO N A.WHITMIRE and KENNETH W, WHZTMIRE,known to me(or satisfactorily p en)to be the persons w}�ose names are subscribed to the within instrumcnt,and acknowledged that they executed the same for the purposes therein contained. IN WITNFSS WHEREpF,I hereunto set my hand and official seal. , � � � �`.' �c _.�i� � �� Notary Public ��i�a � M�►Coit�Y�Non E�..Ju�20, �• . • atNO�,IN � •; . ' , • �` �:: . . �::. S` , � r� -r , , � . �• � �_'� � . � N r • . � � � [J . t.'• - 3 � -r� C C::� ' ►—� z r� ;-' rv —...�Ic m� i�' � � N 'z� �ERTIFICAT'�OF F�mF�vc�rr � � I HEREBY CER77FY that the precise residence of the Grantees is: 6��1' GL'Pr�z.��%/' ��.' �'nv/a, /�� /Ic.�S / �� - ��'� . , _. � ��, Attorney for Grantees , , j.� : �( �.',;, 1�l'l:V�(�l'.C� 1:� : :..�,�r,,�:, .:�u �'uunty PA . :i�zh�`.�,��"7-�° �''�� .,�:. � :.��-. ��.��i= "''� Recorder of Deeds D!,�� ;�;��t(� ��ic t�70 2 TaxDB Result Details Page 1 of l Detailed Results for Parce138-13-0987-023. in the 2010 Tax Assessment Database DistrictNo 38 Parcel ID 38-13-0987-023. NlapSuffix HouseNo 6941 DirecNon Street WERTZVILLE ROAD Ownerl WHITMIRE,JOAN1�1 A C/O PropType LZ PropDesc LivArea CurLandVal 66300 CurImpVal 0 CurTotVal 66300 CurPrefVal Acreage 1.17 CiGrnStat TaxEa 1 SaleAmt 1 SateMo 08 SaleDa 29 SaleCe 20 SaleYr O 1 DeedBkPage 00248-00669 YearBlt HF File Date HF Approval_Status , http://taxdb.ccpa.net/details.asp?id=38-13-0987-023.&dbselect=l 5/10/2012