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HomeMy WebLinkAbout10-16-13 REV-1�'()o FX(o2�a)(Fl)T 1505610105 OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number R.Bureau of Individual Taxes IN'H' ERITANCE TAX RETURN PO BOX 280601 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW 04/12/201 01/12/1946 Decedent's Last Name Suffix Decedent- First Na-me M11 Patricia a arriger A (H Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI I r Spouses Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW C@D I.Original Redum C=> 2.Supplemental Return C=D 3. Remainder Return(Date of Death Prior to 12-13-82) C=) 4.Limited Estate C= 4a, Future Interest Compromise(date of C=) 5, Federal Estate Tax Return Required death after 12-12-82) 6, Decedent Died Testate C=> 7,Decedent Maintained a Living Trust 8.Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) C=) ,9.Litigation Proceeds Received C:D 10.Spousal Poverty Credit(Date of Death C=) 11. Election to Tax under See.9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule 0) CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Numl3lar 17)�54 M [RaChaei L. Baturin, Esq, 9427 REFOISIER OF WIL[S­bSE 6R —105 P; r-1 I CD C:T First Line of Address C, If _26�� N Second Street Second Line of Address no C� DATE FILED City or Post Office State ZIP Code Harrisburg PA 1 117110 Correspondent's e-mail address:jdbandb@aol,com Under penalties of perjury,I declare that I have examined this nuum,mcluding accompanying schedules and statements,and to the best of my knowledge and belief, it is two,correct and complete.Declaration of preparer other than the personal representative is based on aff information of wnich preparer has any knowledge. SIGNAT &F W RESPONSIBLE FOR FILING RETURN IUXJ� K - 'ADDRESS Jeft A. $math, xecuto I Vista Drive, New Cumberland, PA 17070 SIZG=UR OF} EPAR OTH T PIRVENTATIVE DATE Alls, ADDRCSs KaCnael L.-IlatUrin, bsquire 2604 N. Second St., Harrisburg, PA 17110 PLEASE USE ORIGINAL FORM ONLY Side I 1505610105 1505610105 1505610205 REV-1500 EX(rl) RECAPITULATION 1. Real Estate(Schedule A). ........ . . .... ..... . ........................ 1, 2. Stocks and Bonds(Schedule 8) ...... . 2. 3, Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) ..... 3. L 4. Mortgages and Notes Receivable(Schedule D)....... 4, 5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E). 5, 14,000.94 1 i 6. Jointly Owned Property(Schedule F) C=) Separate Billing Requested . 6. 31,314.41 7, Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) C=) Separate Billing Requested_ . 7. 8, Total Gross Assets(total Lines 1 through 7)... .... 46,315.361 9. Funeral Expenses and Administrative Costs(Schedule H). . . .. . . . ..... . . 2,138.79 10, Debts of Decedent,Mortgage Liabilities and Liens(Schedule .... .... 10 14,118.35 ................ 11, Total Deductions(total Lines 9 and 10). ... . ... . .. 16,657.14 12. Not Value of Estate(Line 8 minus Line 11) . 12. 28,658.21 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J) . . . . .. . . . ... . . ..... . ... 111 14, Net Value Subject to Tax(Line 12 minus Line 13) 14. ! 28,658.21 TAX CALCULATION.SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under See-9116 (a)(1.2)X.0— 16, Amount of Line 14 taxable at lineal rate X.0 16, 17. Amount of Line 14 taxable I at sibling rate X.12 17. 18, Amount of Line 14 taxable at collateral rate X.15 28" µ 8,658,21 18 4,298.731 19. TAX DUE ... ­­ 1 ­1..... . ........ . ..... ........ 4,298.73] 20, FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT W Side 2 1505610205 1505610205 REV-1500 EX(R) Page 3 Re Number Decedent's Complete Address: DECEDENT'S NAME Patricia A. Harriger STREETADDRESS 1700 Market Street CITY STATE ZIP Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 4,298.73 2, Credils/Payments A.Prior Payments 4,300.00_ B.Discount 215.00 Total Credits(A+B) (2) 4,515.00 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,tine 20 to request a refund. (4) 216.27 5. If tine 1+Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 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........................................._............................................... ❑ N b. retain the right to designate who shall use the property transferred or its income.....................__..............._ ❑ ■ 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?_.......................................................................................................... ❑ N 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 designat ion? ....................................................................................__.......___..._........._ ❑ ■ 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)j, 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 PS.§9116(a)(1.2)). • The tax rate imposed on the net value of transfers to orfer 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)1.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+(08-u) �.l� pennsytvania SCHEDULE E Iff DEPARTMENT Of REVENUE CASH, BANK DEPOSITS & MISC. INNERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENt ESTATE OF: FILE NUMBER: Patricia A. Harriger 21-13-0545 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 1,1 IRS Refund 13,986.49 i-2,. Heartland Healthcare(refund) r� TOTAL(Also enter on Line 5, Recapitulation) $ ILL_14,OW94 If more space is needed,use additional sheets of paper of the same size. REV-aSog Ex+(oJ-io) pennsytvania SCHEDULE F DEPARTMENT REVENUE INHERITANCE TAX RETURN JOINTLY-OWNED PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Patricia A. Harriger 21-13-0545 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.Jeff Smith 1 Vista Drive, New Cumberland, PA 17070 Friend 8. C. JOINTLY OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY % DATE OF DEATH TMM FOR 1OINT MADE INCLUDE NAME OF FINANCIAL INSTMMON AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECEDENTS VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER.ATTACH DEED FOR 70INTLY HUD REAL ESTATE. VALUE OF ASSET INTEREST OECEDENTS INTEREST. . (,�L �–'A—. 09/19112 Metro Bank Checking(#$13248260) _ 29,312.09 ^50 29,312.09 ' L 2.! t A t 09!19!12 Metro Sank Money Market(#2840009373) � � 2,002.32 50 2,002.32 F1 El F] F� F-1 11 E1 F-1 n ❑ F-1 t r F-1 = El F-1 = n IR =1 F1 r— ED . TOTAL(Also enter on Line 6, Recapitulation) $ 31,314.41 If more space is needed,use additional sheets of�paper of the same size. " REV-1511 EX+(10-09) [ z,—pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Patricia A. Harriger 21-13-0545 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL_EXPENSES; -_,.,..,__.___..,......�._,_,.,,,,�........,.,�._ Myers-Harner Funeral Home n2. Royers Flowers 212.00 _ —. -- ❑ F B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: _ Name(s)of Personal Representative(s) � Street Address City State ZIP Year(s)Commission Paid: ' 2. Attorney Fees: - LT._..—_ .� •._..�_�1 3. Family Exemption:(If decedent's address is not the same as daimant's,attach explanation.) Claimant Street Address , City _ State ZIP Relationship of Claimant to Decedent ` 4. Probate Fees: J, _. 16.5(34 S. Accountant Fees: . � 6. Tax Return Preparer Fees: 1! 7. The Paidol-News(advertising) � l JO 4l (Cum�bD�rlan'd L�awJ'oumal(advertising)— T �— 75.00 ❑ i__.._.__�. - , - ._..____ _._. �_J Ian-�� TOTAL(Also enter on Line 9, Recapitulation) $�.:_ 2+538E-9 If more space is needed,use additional sheets of paper of the same size. REV�1512 EX+ (12-12) "s pennsytvania SCHEDULE I w DEPARTMENTOFREVENUE DEBTS OF DECEDENT, INNEWANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Patricia A. Harriger 21-13-0545 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 DESCRIPTiLN of DEATH 1. Camp Hill Fire Co.(ambulance) 685.63 2. Heartland Pharmacy of PA 56.84 3. Manor Care 11,086.25 4. Headland Pharmacy(prescriptions) 1,195.88 5. Camp Hill Fire Co.(ambulance) 1,09335 TOTAL(Also enter on Line 16, Recapitulation) $ 14,118.35 If more space is needed,insert additional sheets of the same size. REV-1513 EX+ (01.10) �pennsylvania SCHEDULE 1 �l DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Patricia A. Harriger 21-13-0545 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERLY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS(include outright spousal distributions and transfers under ' • _Sec.9116(a)(� 1 2).).2).) . 1. Jeff A.Smith,i Vista Dr.,New Cumberland,PA 17070 "yY j Frfen 1/3 2. Melva K.Smith, 1 Vista Dr.,New Cumberland,PA 17070 Friend 1/3 n3 Judy Edgett,170 White Dogwood Dr.,Etters,PA 173119 11/3 .F1 .,._.....,r._.,_......_ ._�� ,' _...� _ .. n fll F- E-car+ - ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. : r . II NON-TAXABLE DISTRIBUTIONS ` A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: a L • • i MM��YY�� B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. F — • TOTAL OF PART H- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ c' + If more space is needed,use additional sheets of paper of the same size. r i LAST WILL AND TESTAMENT OF PATRICIA HARRIGER I,PATRICIA IIARELIGER,presently residing in New Cumberland,Cumberland County,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 Executor to pay all of my just debts, funeral expenses, administration expenses and inheritance,estate, succession or excise taxes,which I 1 i i i I 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 all the rest,residue and remainder of my estate, consisting of real and personal property, of whatever nature and wherever situate, which I may own or have the right to dispose of at the time of my decease as follows: A. One-third(1/3)to my beloved friend,JEFF A. SMITH; and B. One-third (1/3)to my beloved friend,MELVA K. SMITH; and C. One-third(1/3)to my beloved friend, JUDY EDGETT. THIRD: I hereby nominate,constitute and appoint my attorney, HARRY M. BATURIN, esq. and my beloved friend, JEFF A. SMITH, to act as co-Executors of this my Last Will and Testament, with full 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 sale or sales and 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. 2 i FOURTH: I hereby waive any requirement which may have been otherwise imposed upon the Executor, or Trustee, of this,my estate and/or trusts, to post a bond in connection with the administration of said estate and/or trusts,in this or any other jurisdiction,where permitted bylaw. FIFTH: I hereby direct that my personal property and real property that I own, at the time of my death,to be sold and the proceed be paid to my beneficiaries of this,My Last Will and Testament. 3 IN WITNESS WHEREOF, 1 have hereunto set my hand and affixed my seal this _ —1-741,— day of APRIL 2012. (SEAL) PATRICIA HARRIGER, Testatrix Signed, sealed, published and declared by the above Testatrix, as and for her Last Will and Testament, in the presence of us, who have hereunto at her request, subscribed our names in her presence and in the presence of each other as witnesses hereto. Address 'afoy o717 H E rt N STVEE T HMA Ts ISVO , `PA 11110 Address 4 COMMONWEALTH OF PENNSYLVANIA } SS: COUNTY OF DAUPHIN ) WE, PATRICIAHARRIGER, NA wiT r 1y1 , )MTyn'7W and 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) PATRICIA HARRI ER, Testatrix (SEAL) WITNESS (SE AL) WITNESS Sworn to and Subscribed before me this ...... �-- day of AFAlL- , 2012. 19 Ni L ' N0-Tis /"`I i U 6l-, t 5 22 M 2Mn8LTN OF PENNSYLVAMA NOTARIAL SEAL #me3; — i .77 RENUNCIATION REGISTER OF WILLS CUMBERLAND COUNTY,PENNSYLVANIA Deceased Estate of PATRICIA HARRIGER I HARRY M.BATURIN,ESQUIRE in my capacity/relationship as (Print Name) of the above Decedent,hereby renounce the right to Co-Executor administer the Estate of the Decedent and respectfully request that Letters be issued to Jeff A. Smith (S1gmwre) (Date) 2604 N. Second Street (Street Address) RarrisburR,PA 17110 (City.State,Zip) Executed out of Register's Office Executed in Register's Office Before the undersigned personally appeared the Sworn to or affirmed and subscribed party executing this renunciation and certified _ before me this __ day that he or she executed the renunciation the Of purposes stated within on this, ^ of'�"jy rl"n,-' /f 1 NP Notary Public Deputy for Register of Wills My Commission Expires: (Stsoa=e and Seal ofNot'Y or other official qualified to ion. J 1 administer oaths. Show date ofexlaration of Notary's COUMSS COMMONWEALTH OF PENNSYLVANIA NOTARIAL SEAL DAM A.CHUBS, Ik Form R€Y-06 rev.10.13.06 City of Harsiskuxg, Ph inCo Cor:M=wExpires June 15, 14 _ » \ \ \ ( 9 7 � I nwnc § \ % \^\/ ) $ � > & \ \G / & % j � � T » ° 0CD zq ■ q /ƒ9, 3 § ■ § = q,< DC, / , � zam ® , n& -a < oc ® 7 / 0 /z ;u Ao \ ® mz ° » 3 \ \ \Is \ � � \........... � ) . : . - ) 2 � ! � \ 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 October 14, 2013 DISTRICT OF COLUMBIA Glenda Farrier Strasbaugh, Register of Wills gACHAEL L.BW URIN� ri Office of the Register of Wills w or c° C7e) F CUMBERLAND COUNTY COURT HOUSE rn = z ,: 1 Courthouse Square r - r� c: Carlisle, PA 17013 c <� RE: Estate of Patricia A. Harriger, deceased ;�• __ r�I No. 21-13-545 (Cumberland Counter o { cap 0 Dear Ms. Strasbaugh: a Please find enclosed herein an original and three (3) copies of the Inheritance Tax Return, which we are filing in connection with the above-captioned matter. Kindly file the original and clock-in the copies. A self-addressed, stamped envelope is enclosed for your convenience in returning two (2) 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 IN& BATURIN By: Rachael L. Baturin RLB/bp Enclosures cc: client