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Home My WebLink About12-10-13 Ex(01-1U) 1505610143 ---� REV-1500 " OFFICIAL USE ONLY PA Department of Revenue pennsylvania County code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE PO 80x.280601 INHERITANCE TAX RETURN 21 13 0345 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 02 01 2013 09 11 1944 Decedent's Last Name Suffix Decedent's First Name MI WILLS PATRICIA A (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 ® 1. Original Return ❑ 2. Supplemental Return ❑ 3.Remainder Return(date of death prior to 12-13-82) ❑ 4. Limited Estate ❑ 4a.Future Interest Compromise ❑ 5. Federal Estate Tax Return Required (date of death after 12-12-82) ® 6. Decedent Died Testate ❑ Decedent Maintained a Living Trust 1 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 i-1-95) (Attach Sch.O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number CRAIG A DIEHL ESQUIRE CPA 7c1�7 763 7613 (MTER OF*' LLSj6 CIDNLY C�1 C-> —f G First line of address m O rrl rTi 3464 TRINDLE ROAD -' a c7 t C.- Second line of address Q C= }_ CC'> t M City or Post Office State ZIP Code DATEFILEFL 42 CAMP HILL PA 17011 Correspondent's e-mail address: cdiehl @cadiehllaw.com Under penalties of perjury,1 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. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE h4 -t�' : .ec sl Mary Ellen Judge-Caulfield j Z _q 14 t3 13 ADORE 34 East Cedar Street, Massapequa, NY 11758 SIGNATURE OF PREPARER OTHER T A REPRESENTATIVE DATE Craig A Diehl Esquire CPA ADDRESS 3464 Trindle Road, Camp Hill, PA 17011 Side 1 1505610143 1505610143 J ADDITIONAL Personal Representatives Wills, Patricia A SS# 054-36-9032 2/1/2013 Under penalties of perjury, the undersigned declare that they have examined this return, including accompanying schedules and statements, and to the best of their knowledge and belief, it is true, correct and complete. 2 Signature Name Craig A. behl, Esq. Address 3464 Trindle Road City,State,Zip Camp Hill PA 17011 Date 3 Signature Name Address City,State,Zip Date 4 Signature Name Address: City,State,Zip Date 5 Signature Name Address: City, State,Zip Date 6 Signature Name Address: City,State,Zip Date J 1505610243 REV-1500 EX Decedent's Social Security Number Decedent's Name: WILLS, PATRICIA A RECAPITULATION 1. Real Estate(Schedule A).......................................................................................... 1. 2. Stocks and Bonds(Schedule B)............................................................................... 2. 293 , 484 . 04 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C).......... 3. 4. Mortgages&Notes Receivable(Schedule D).......................................................... 4. 5. Cash,Bank Deposits&Miscellaneous Personal Property 133 , 074 . 91 p rty(Schedule E)................ 5. 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............. 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested............. 7. 8. Total Gross Assets(total Lines 1-7)....................................................................... 8. 426 , 558 . 95 9. Funeral Expenses&Administrative Costs(Schedule H)......................................... 9. 45 , 993 . 74 10. Debts of Decedent,Mortgage Liabilities,&Liens(Schedule 1)................................ 10. 3 , 397 . 49 11. Total Deductions(total Lines 9&10)...................................................................... 11. 49 , 391 . 23 12. Net Value of Estate(Line 8 minus Line 11)............................................................. 12. 377 , 167 . 72 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J)................................................. 13. 125 , 722 . 57 14. Net Value Subject to Tax(Line 12 minus Line 13)................................................. 14. 251 , 445 . 15 TAX COMPUTATION-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.00 15. 16. Amount of Line 14 taxable at lineal rate X .045 16. 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 251 , 445 . 15 18. 37 , 716 . 7 7 19. Tax Due................................................. ......................... 19. 37 , 716 . 77 ........................................... 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 1505610243 1505610243 J REV-1500 EX Page 3 File Number 21 - 13 - 0345 Decedent's Complete Address: DECEDENT'S NAME Wills, Patricia A STREET ADDRESS 99 Ege Drive CITY STATE ZIP Carlisle PA 17015 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 37,716.77 2. Credits/Payments A. Prior Payments 37,744.83 B. Discount Total Credits(A +B) (2) 37,744.83 3. Interest (3) 0.00 i 4. If Line 2 is greater than Line 1+Line 3,enter the difference. This is the OVERPAYMENT. (4) 28.06 Check box on Page 2 Line 20 to request a refund 5. If Line 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) I 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;................................................................... ......... ❑ 0 b. retain the right to designate who shall use the property transferred or its income;.,_...........___......_...... ❑ 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 receivingadequate consideration?....................................................................................................................... ❑ 3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?......... ❑ Fxl 4. Did decedent own an Individual Retirement Account,annuity,or other non-probate property which contains a beneficiary designation?...................................................................................................................... ❑ F 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 January 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 reffurn 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)]. •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. SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS - INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Wills, Patricia A 21 - 13-0345 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF DEATH 1 Gabelli Utilities Fund -Class C-42,505.164 shares 4.85 206,150.05 2 M&T Bank Corporation -Common Stock-68.6329 shares 103.92 7,132.33 3 Franklin Templeton Investments-Templeton Global Bond Fund -Class A- 13.46 7,217.71 536.234 shares 4 Franklin Templeton Investments- Franklin Income Fund -Class A- 2.30 32,631.62 14,187.660 shares 5 Franklin Templeton Investments- Franklin High Income Fund-Class Ab- 2.09 39,917.92 19,099.485 shares 6 JP Morgan Chase&Co. -9.078500 shares 47.85 434.41 TOTAL(Also enter on line 2, Recapitulation) 293,484.04 SCHEDULE E CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF YLVANIA INHERITANCE PERSONAL PROPERTY INHERITANCE TAX AX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Wills, Patricia A 21 - 13-0345 Include the proceeds of litigation and the date the proceeds were received by the estate.All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE OF NUMBER DESCRIPTION DEATH 1 2007 Chrysler Town & Country Touring Minivan, good condition, 55,000 miles 9,246.00 2 Comenity Bank- Refund for Woman Within Subscription 66.08 3 E-Z Pass- Refund 3.85 4 A.G.I.A. Inc. - Insurance Refund 117.69 5 PNC Checking Account#9103078485 3,955.15 6 PNC Savings Account#9183129050 6,617.10 7 G.E. Capital Retail Bank-Credit Card Refund 6.61 8 Members 1st Federal Credit Union -Miscellaneous Refund 12.09 9 Comcast- Refund 15.93 10 Diakon Lutheran Social Ministries- Refund for Property at 99 Ege Drive, Carlisle, PA 17015 103,950.00 11 The Sentinel-Subscription Refund 3.50 12 Franklin Templeton Investments- Uncashed Check as of Date of Death 157.48 13 Franklin Templeton Investments- Uncashed Check as of Date of Death 229.19 14 USAA- Flood Insurance Refund 133.00 15 USAA-Auto Insurance Subscriber's Account Allocation Refund 5,261.24 16 Wheelchair 3,000.00 TOTAL(Also enter on Line 5, Recapitulation) 133,074.91 SCHEDULE E CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT continued ESTATE OF WIIIS, Patricia A FILE NUMBER 21 - 13 -0345 Include the proceeds of litigation and the date the proceeds were received by the estate.All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 17 Time-Share Estate-The Historic Powhatan Resort, Unit 088 (Foreclosed On) 0.00 18 Household Furnishings 300.00 Page 2 of Schedule E SCHEDULE H COMMONWEALTH OF PENNSYLVANIA f-'UNER& INHERITANCE TAX DECEDENT URN AryMAIAp IR TA/L�TS RESIDENT DECEDENT /'1LA��\1�7�IW��YG 1�7 ESTATE OF Wills, Patricia A FILE NUMBER 21 - 13-0345 ITEM Debts of decedent must be reported on Schedule I. NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT A. 1 Ewing Brother Funeral Home, Inc. -Funeral and Cremation Services 2,590.00 2 Funeral Service- Priest, Cantor, Organist 435.00 3 Funeral Luncheon 230.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Mary Ellen Judge-Caulfield Craig A. Diehl, Esq. 25,593.54 Street Address 34 East Cedar Street city Massapequa State NY Zip 11758 Year(s)Commission paid 2. Attorney's Fees Law Offices of Craig A. Diehl 8,531.18 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 Cumberland County Register of Wills 438.50 Cumberland County Register of Wills-Additional Short Certificates 30.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 Cumberland County Register of Wills- Filing Fee for Family Settlement Agreement 20.00 TOTAL(Also enter on line 9, Recapitulation) 45,993.74 C Schedule H COMMONWEALTH OF PENNSYLVANIA Funeral Bqmsm& INHERITANCE TAX RETURN Administrative Costs continued RESIDENT DECEDENT ESTATE OF Wills, Patricia A FILE NUMBER 21 - 13-0345 2 Law Offices of Craig A. Diehl -Certified Mail Reimbursement for DPW Letter 6.11 3 Cumberland Law Journal - Estate Advertisement 75.00 4 The Sentinel- Estate Advertisement 210.78 5 PNC Bank- Locksmith 100.00 6 Mary Ellen Judge-Caulfield -Travel Expenses Reimbursement 2,652.65 7 Law Offices of Craig A. Diehl -Certified Mail Reimbursement for PA Department of 6.11 Revenue Letter 8 Cumberland County Register of Wills-Fee for Letters of Administration 20.00 9 Cumberland County Register of Wills- Renunciation Fee 10.00 10 USAA-Car Insurance 542.16 11 Cumberland Crossings Independent Living - Regency& Maintenance Fees 4,056.82 12 Registrar and Transfer Company-M&T Bank Stock Certificates 50.00 13 Mary Ellen Judge Caulfield - Reimbursement for Car Battery for 2007 Chrysler 115.31 14 The Sentinel-Monthly Newspaper Subscription Fees 28.00 15 Peoplesmart.com - Monthly Subscription Fees 58.20 16 Instant Checkmate-Monthly Subscription Fee 59.16 17 Law Offices of Craig A. Diehl - Reimbursement for UPS Delivery of Stock Certificates 82.29 18 Law Offices of Craig A. Diehl -Certified Mail Reimbursement for PA Attorney General 7.17 Letter 19 Law Offices of Craig A. Diehl-Travel Expenses Reimbursement to Obtain Mail 45.76 Page 2 of Schedule H SCHEDULEI DEBTS OF DECEDENT, MORTGAGE COMMONWEALTH OF VLVANIA INHERITANCE TAX AX RET URN LIABILITIES, & LIENS RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Wills, Patricia A 21 - 13 -0345 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1 Chase Card Services-Credit Card Bill 185.21 2 Cumberland Crossings Independent Living - Regency Fee, Maintenance Service Charge& 2,045.50 Transportation Charge 3 PA Department of Revenue-2012 PA Income Tax 368.00 4 Verizon Wireless-Cell Phone Bill 22.04 5 Century Link-Telephone and Internet Bill 240.43 6 UGI Utilities, Inc. -Gas Bill 212.01 7 Met Ed-Electric Bill 324.30 TOTAL(Also enter on Line 10, Recapitulation) 3,397.49 REV-1513 EX{(11.08) SCHEDULE ) COMMHERIITNCETAX RETURN BENEFICIARIES BENEFICIARIES RESIDENT DECEDENT ESTATE OF I FILE NUMBER Wills, Patricia A 21 - 13-0345 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Not List Trustee(s) I TAXABLE DISTRIBUTIONS[include outright spousal distributions,and transfers under Sec.9116(a)(1.2)] 1 Mary Ellen Judge-Caulfield Niece 1/3 residue for 34 East Cedar St. Judge family Massapequa, NY 11758 emergencies 2 Laura J. Cole Niece 1/3 residue for Cole 501 Parkway Drive and Harrison family Williamsburg, VA 23185 emergencies Enter dollar amounts for distributions shown above on lines 15 through 18 on 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 B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 Cumberland Crossings Benevolent Care Fund 1/3 residue 1 Longsdorf Way, Carlisle, PA 17013 TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 1 Law Offices of Craig A. Diehl 3464 Trindle Road Camp Hill, Pennsylvania 17011 Telephone(717)763-7613 Fax(717)763-8293 www.cadiehllaw.com In Spring Grove,Pennsylvania Craig A.Diehl,Esquire,CPA Thomas L.McGlaughlin,Esquire 119A West Hanover Street Robert B. Hamilton,Esquire December 9, 2013 Spring Grove,PA 17362 Telephone:(717)225-1929 Glenda Farner Strasbaugh Register of Wills c M Cumberland County Courthouse °, C <D C One Courthouse Square M , c Carlisle PA 17013 = '' M o C:, C> RE: Estate of Patricia A. Wills --n -ti Estate No. 21 13 0345 �0 > Dear Ms. Strasbaugh: Enclosed for filing please find an original and two (2) copies of the Inheritance Tax Return REV-1500. The filing fee was paid at time of probate and the Inheritance Tax was paid on November 26, 2013. Please file the original, time stamp the copies.and return a time-stamped copy of the Inheritance Tax Return to me in the enclosed, self-addressed, stamped envelope. Should you have any questions, please feel free to contact me. Sincerely, C.4 0. Craig A. Diehl, Esquire, CPA CAD/daf Enclosures co �> Cv G V M C�a 21 O O Nim iO s cv < r E U ° < o s_ � a � � 0 o x w nix o wz J W � ww UJ C) uj o _ x 0 w � A � caM o 4J .�°�° W d a U) G . i l+i M U N U .O a wcowa).. Z) r-4 0 w 0 w �u G-47U � U 0 H