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HomeMy WebLinkAbout02-20-14 (2) 1505610140 REV-1500 EX (02-11)(FI) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes INHERITANCE TAX RETURN County Code Year File Number PO BOX 280601 2 1 1 3 0 6 3 9 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 0 5 2 5 2 0 1 3 0 6 3 0 1 9 3 5 Decedent's Last Name Suffix Decedent's First.Name MI H A N L 0 N P A U L C (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 Q 1.Original Return 2.Supplemental Return 3.Remainder Return(Date of Death Prior to 12-13-82) F] 4.Limited Estate 4a. Future Interest Compromise(date of 5.Federal Estate Tax Return Required death after 12-12-82) ❑X 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 Schedule 0) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number M U R R E L W A L T E R S I I I E S Q 7 1 7 6 9 7 4 6 5 0 REGISTER OF WILLS USE ONLY .f C') C:J First Line of Address OD--C) r T1 r J U W A L T E R S & G A L L O W A Y P L L C '. Second Line of Address CD �cr= 5 4 E - M A I N S T R E E T c City or Post Office State ZIP Code DAR iLED c-7 C3 M E C H A N I C S B U R G P A 1 7 0 5 5 Correspondent's e-mail address: murrelC&_waltersga1Ioway.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 er other than the personal representative is based on all information of which preparer has any knowledge. SIG TUR PE N RESPONS FOR ING RETURN OAT AD E ELIZA8ETH .C.,+A,NLoN InS ROSEGARDEN BL MECHANICSBURG PA 17055 SIGNATURE 6F l I RRER E HAN REPRESENTATIVE DATE ADDRESSr MURREi R . WALTERS, 54 E . MAIN ST MECHANICSBURG PA 17055 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610140 1505610140 \ J 1505610240 REV-1500 EX(Fl) Decedent's Social Security Number Decedent's Name: PAUL C - H A N L O N RECAPITULATION 1. Real Estate(Schedule A) . .... . .. . ..... . .. . . . . . . . . . .. . .... . . . . . .. . . . 1. 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 2 3 8 4 3 8 . 5 7 p p rty(Schedule E).. . . . . . 5. 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . . . .. . . 6. 8 6 9 5 ❑ . ❑ ❑ 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested .. . .. . . 7. 2 3 9 6 7 6 . 8 6 8. Total Gross Assets(total Lines 1 through 7) ......... . . . . .. . . ... .. ... . . 8. 5 6 5 ❑ 6 5 . 4 3 9. Funeral Expenses and Administrative Costs(Schedule H) ........ . . . .. . . . . . 9. 1 ❑ 8 ❑ 1 . 5 ❑ 10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule 1) . . .... . .. .. . . 10. 9 7 7 4 4 . ❑ 2 11. Total Deductions(total Lines 9 and.10) . .. .. . . . .. . . . . .. . . . . . . .. ... . . .. 11. 1 0 8 5 4 5 . 5 2 12. Net Value of Estate(Line 8 minus Line 11) . . . . . .. . . .. . ..... . . . . . . . . . . . 12. 4 5 6 5 1 9 . 9 1 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. 4 5 6 5 1 9 . 9 1 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 _ ❑ ❑ ❑ 15. ❑ . ❑ ❑ 16. Amount of Line 14 taxable at lineal rate X.045 4 5 6 5 1 9 . 9 1 16. 2 0 5 4 3 . 4 0 17. Amount of Line 14 taxable at sibling rate X.12 ❑ . ❑ ❑ 17. ❑ . ❑ ❑ 18. Amount of Line 14 taxable at collateral rate X.15 0 • 0 0 18. ❑ . 0 ❑ 19. TAX DUE . .... .. . . . ... . . . . .. . . . .. . .. . . . . .. . . . . . . . . . .. . . . .. .... . 19. 2 ❑ 5 4 3 • 4 ❑ 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 1505610240 1505610240 J REV-1500 EX(FI) Page 3 File Number Decedent's Complete Address: 21 13 0639 DECEDENT'S NAME PAUL C. HANLON STREET ADDRESS 2605 N. ROSEGARDEN BLVD. CITY STATE ZIP MECHANICBURG IPA 17055 Tax Payments and Credits: 1• Tax Due(Page 2,Line 19) (1) 20,543.40 2. Credits/Payments 19,000.00 A.Prior Payments B.Discount 950.00 Total Credits(A+B) (2) 19,950.00 3. Interest 4. If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT. (3) 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) 593.40 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 ...................................................................... ❑ ❑X 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? ....................................................... ❑ ❑X 2. If death occurred after December 12,1982,did decedent transfer property within one year of death without receiving adequate consideration? .............................................................. El ❑ ......................... 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?............................................................. ❑X ❑ ..................................... 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 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-1508 EX+(08-12) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF: FILE NUMBER: PAUL C. HANLON 21 13 0639 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. PNC BANK 9,069.15 INTEREST CHECKING 2. PNC BANK 9,847.01 CD 3. CITIZENS BANK 1,098.33 CD 4. CITIZENS BANK 175,672.09 CHECKING 5. CITIZENS BANK 1,844.88 MONEY MARKET 6. PNC BANK 40,907.11 INVESTMENT ACCOUNT TOTAL(Also enter on Line 5,Recapitulation) $ 238,438.57 If more space is needed,use additional sheets of paper of the same size. — --------- REV-1509 EX+(01-10) pennsylvania SCHEDULE F DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: PAUL C. HANLON 21 13 0639 If an asset was made 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. ELIZABETH C. HANLON 2605 N. ROSEGARDEN BLVD. DAUGHTER MECHANICSBURG, PA 17055 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. 5/2008 2605 ROSEGARDEN BLVD. 173,900.00 50. 86,950.00 MECHANICBURG, PA 17055 NANCY C. HANLON DIED FEBRUARY 7, 2013 LEAVING PAUL C. HANLON AS ONE-HALF OWNER ASSESSED VALUE TOTAL(Also enter on Line 6,Recapitulation) $ 86,950.00 If more space is needed,use additional sheets of paper of the same size. J TAX PARCEL NO. 42-31-2153-042 MADE THE A day of in the'year two thousand eight (2008) BETWEEN MICHAEL J. FREESE and HEIDI R. FREESE, husband and wife, of Mechanicsburg, Pennsylvania, Grantors, AND PAUL C. HANLON and NANCY C. HANLON, husband and wife, as to a one-half interest as tenants by the entirety, and ELIZABETH C. HANLON, single, in severalty,as to a one-half interest, and as Joint Tenant With Rights of Survivorship between the two tenancies, of Mechanicsburg, Pennsylvania, Grantees, I WITNESSETH, that in consideration of TWO HUNDRED THREE THOUSAND NINE HUNDRED i ------------------------------------------------($203,900.00)-------------------------------------Dollars, in hand paid, the receipt whereof is hereby acknowledged, the said grantors do hereby grant and convey to the said grantees, their heirs and assigns, ALL THAT CERTAIN tract or parcel of land and premises, situate, lying and being in the Town- ship of Upper Allen, in the County of Cumberland, and Commonwealth of Pennsylvania, more particularly described as follows: BEGINNING at a point in the southern line of Rosegarden Boulevard (North), 50.feet wide, which said point is in the division line between Lots Nos. 4 and 5, on the hereinafter mentioned Plan of Lots; thence extending along the southern line of Rosegarden Boulevard (North), North 80 degrees 55 minutes 55 seconds East, 75.00 feet to a point at corner of Lot No. 6, on the hereinafter mentioned Plan of Lots; thence extending along the division line between Lots Nos. 5 and 6 on said Plan, South 09 degrees 04 minutes 05 seconds Easf, 134.00 feet to a point at corner of Lot No. 29, on the hereinafter mentioned Plan of Lots; thence extending along the division line between Lots Nos. 5 and 29 on said Plan, South 80 degrees 55 minutes 55 seconds West, 75.00 feet to a point at corner of Lot No. 4, on the hereinafter mentioned Plan of Lots; thence extending along the division line between Lots Nos. 4 and 5 on said Plan, North 09 degrees 04 minutes 05 seconds West, 134.00 feet to a point in, the southern line of Rosegarden Boulevard (North), aforementioned, at the point and place of BEGINNING. I ROBERT P. ZIEGLER ..,RECORDER OF DEEDS : CUMBERLAND COUNTY 1COURTHOUSE SQUARE tl` CARLISLE, PA 17013 717-240-6374 H_ c M Instrument Number-200817617 S Recorded On 5/28/2008 At 12:29:26 PM ' *Total Pages-4 *Instrument Type"DEED Invoice Number-21757 User ID=MSW > *Grantor-FREESE,MICHAEL J *Grantee-HANLON,PAUL C *Customer-PURITY ABSTRACT COMPANY "FEES STATE TRANSFER TAX $2,039.00 Certification Page. STATE-WIT -.TAX '' $0:50 ' STATE JCS/ACCESS To t $10.00 DO-NOT,DETACH:._ JUSTICE - - RECORDING FEES $12.00 ,,, THIS a 'e is now art. RECORDER OF,.LIEEDS r , ` ' P g P t . r J ' .. AFFORDABLE HOUSING $i1:56` of this legal document.:.:ty COUNTY ARCHIVES FEE $2.00 ROD ARCHIVES`FEE $3.00 MECHANICSBURGG SCHOOL $1,019.50 DISTRICT UPPER ALLEN TOWNSHIP $1,019.50 TOTAL PAID $4,117.00 I Certify this to be recorded in Cum beeland.County PA C9 CU 4 � 0 9�o r/� RECORDER O t ,� r *. "-dntormation denoted by an asterisk may change during ` the veritcation process and May aot�be re0eeted on-this page, NNE REV-1510 EX+(08-09) pennsylvania SCHEDULE G DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER PAUL C. HANLON 21 13 0639 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE,THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH %OFDECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER.ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IFAPPLICABLE) VALUE 1. NATIONWIDE 117,491.35100.00 117,491.35 IRA-BENEFICIARY- ELIZABETH C. HANLON, DAUGHTER 2. NATIONWIDE 122,185.51100.00 122,185.51 ANNUITY-BENEFICIARY-ELIZABETH C. HANLON, DAUGHTER TOTAL (Also enter on Line 7,Recapitulation) $ 239 676.86 If more space is needed,use additional sheets of paper of the same size. REV-1511 EX+(08-13) - -•_ . pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND RESIDENT EDEN TURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER PAUL C. HANLON 21 13 0639 Decedent's debts must be reported on Schedule t. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. MYERS-BUHRIG FUNERAL HOME&CREMATORY, MECHANICBURG, PA 5,048.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) ELIZABETH C. HANLON Street Address 2605 N. ROSEGARDEN BLVD. City MECHANICSBURG State PA Zip 17055 Year(s)Commission Paid: (RENOUNCED) 2, Attorney Fees: MURREL R.WALTERS, III 5,200.00 B. 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' 553.50 5 Accountant Fees: 6. Tax Return Preparer Fees: 7. TOTAL(Also enter on Line 9,Recapitulation) $ 10 801.50 If more space is needed,use additional sheets of paper of the same size. REV-1512 EX+(12-12) - pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES& LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER PAUL C. HANLON 21 13 0639 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. BANK OF AMERICA 96,524.60 MORTGAGE ONE-HALF BALANCE 2. QUANTUM IMAGING 3.48 MEDICAL 3. WEST SHORE PATHOLOGY 31.94 MEDICAL 4. HOLY SPIRIT HOSPITAL 1,184.00 MEDICAL TOTAL(Also enter on Line 10,Recapitulation) $ 97 744.02 If more space is needed,insert additional sheets of the same size. REV-1513 EX+(01-10) T pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: PAUL C. HANLON 21 13 0639 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. ELIZABETH C. HANLON Lineal 2605 N. ROSEGARDEN BLVD. MECHANICBURG, PA 17055 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: 1. TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed,use additional sheets of paper of the same size.