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Home My WebLink About02-07-14 (2) REV-1500 EX(ozlu)(FI) 1505610105 OFFICIAL USE ONLY PA Department of Revenue Pennsylvania 11.I I 1"..I County Code Year File Number . � Bureau of Individual Taxes INHERITANCE TAX RETURN F- Harrisburg,PA 17128-0601 PO BOX 280601 RESIDENT DECEDENT ?86 ENTER DECEDENT INFORMATION BELOW I I 111/09/2013 102103/1932 Decedent's Last Name Suffix Decedent's First Name MI Allison Thelma R (if Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI 7. Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE I_ REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW Cff) 1,Original Return I= 2.Supplemental Return C=i 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) OlD 6.Decedent Died Testate C= 7.Decedent Maintained a Living Trust 1 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust-) C=) 9. Litigation Proceeds Received C=) 10-Spouse[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 OF DIRECTED TO: Name Daytime Teleel5ccae Number Thomas P. Gleason Esquire (717) 532 —Ti T co C REGIS *is USE ONLY-4 Tr M M --J -,G On First Line of Address - ;K C> C> ,49 West Orange Street C�l 2 _J C-) rrJ Second Line of Address L rV r C) Suite 3 ED City or Post Office State ZIP Code DATE RED Shippensburg PA i 17257 Correspondents e-mail address:tomgieaSon@tomg[easonlaw.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 prepareir other than the personal representative is based on all information of which preleater has any knowledge. Sir ,Ii�RE OF PERSON)R SJON �SLE FOR FILING ETURN ?LATE Y -ADDBESs J4�U- r-y 2F - SIGNATURE JL 26 SIGNATURE OF PREPARIER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 1505610105 1505610105 J 1505610205 REV-1500 EX(Fl) RECAPITULATION 1. Real Estate(Schedule A). .. ... ..... . ... ..... 1 �� 0.00 2. Stocks and Bonds(Schedule B) .. . ... ........ ... . .. ........ ........... 2. 0.00 3. Close) Held Corporation,Partnership or Sole-Proprietorship(Schedule C) ..... 3. 0.00 Y rP P 4. Mortgages and Notes Receivable Schedule D 4. . 0.00 5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E).. ... . . 5. j 247,027.83 6. Jointly Owned Property(Schedule F) C= Separate Billing Requested .... ... 6. F- 0.00 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Properly (Schedule G) O Separate Billing Requested.. ...... 7. 0.00 i 8. Total Gross Assets(total Lines 1 through 7)....... ... ....... ... . .. .. ... . 8. 247,027.83 9. Funeral Expenses and Administrative Costs(Schedule H).... .. . .......... . 9. 11,769.65 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)... ........ .... 10. 790.00 11. Total Deductions'(total Lines 9 and 10)..... . ... ........ ... .... ....... .. 11. 12,559.65 12. Net Value of Estate(Line 8 minus Line 11) ... ... ..... ... .... ....... . ... . 12. i 234,468.18 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J) .. ... . ............. . .... 13. 0.00 14. Net Value Subject to Tax(Line 12 minus Line 13) ... ... ... .... .... ... ... . 14. 234,468.18 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- _ 0.00 15. 0.00 16. Amount of Line 14 taxable at lineal rate X.0 45 234,468.18 10.1 10,551.07 17. Amount of Line 14 taxable 0.00 17. 0.00 j at sibling rate X.12 18. Amount of Line 14 taxable at collateral rate X.15 0.00 ( 18 0.00 19. TAX DUE ........ .. ..... . ..... . ........ . ........... ... ........ ... . 19. �_. 0,551,.07 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 L 1505610205 1505610205 REV-1500 EX(H) Page 3 Pile Number Decedent's Complete Address: DECEDENT'S NAME Thelma R,Allison STREETADDRESS 210 Big Spring Road -- CITY T-- - --i�STATE + ZIP Nev✓ville PA 17240 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 10,551.07 2. CreditslPayments A.Prior Payments 0.00 B.Discount 527.55 T Total Credits(A+g} (2) 527.55 3. interest (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) 0.00 5. If Line 1+Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 10,02152 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.........................--.............. ❑ 0 c. retain a reversionary interest...........................................................................................................--............ 0 ■ d. receive the promise for life of either payments,benefits or care?.....................................................-............... ❑ 0 2. If death occurred after Dec.12,1982,did decedent transfer property within one year of death Without receiving adequate consideration?......................................_....:....._,............,----..........,,......--......... . ❑ 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 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 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)(11)(4)).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 172 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+(08.12) VWW pennsytvania SCHEDULE E Pff DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Thelma R.Allison 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 L 1 `Citizens Bank Money Market Account No.630074443 106,721.13 _ _. 2. Life Insurance on Cad Allison payable to Thelma R.Allison �r y 11,015.37 +�-�-3. Citizens Bank CD Na.6245647652 116,647.64 { 4. Citizens Bank Checking Account No.6100798216 12,26230 5. Refund for Homeowners Insurance 381.39 L_ I . (f �I i 'TOTAL(Also enter on Line 5, Recapitulation) $ 247,027.83 If more space is needed,use additional sheets of paper of the same size. REV-1511 EX+ (0913) pennsytvania SCHEDULE H- oEFARTMENTOFREVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Thelma R. Allison Decedent's debts must be reported on Schedule I. +' ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES:_. y - 1' Fogelsanger-Bricker Funeral Home � 8,,1711..400 ❑ I B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: - Name(s)of Personal Representative(s) Street Address - City State ZIP Year(s)Commission Paid: Yer.+.e+r.ry 000.00 2. Attorney Fees: 3,�„a( 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: - 318.50 5. Accountant Fees: 6. Tax Return Preparer Fees: 100.00 1. Cumberland Law Journal to publish Estate 104. L."] News Chronicle to publish Estate �++++ 75.00 ❑ lI�"......�... ❑ ❑ fir". `. . TOTAL(Also enter on Line 9, Recapitulation) If more space is needed,use additional sheets of paper of the same size. REV-IS12 EX+(12-12) Topennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES&LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Thelma R.Allison 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 DESCRIMON OF DEATH 1. Swaim Health Center for Care 759.001 [2.1 Swaim Heath Center for Haircut F 31.00 f k i TOTAL(Also enter on Line 10,Recapitulation) ... 790.00 If more space is needed,Insert additional sheets of the same size. REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE gENEFICIARIE5 INHEOTANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Thelma R.Allison RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustees) OF ESTATE I TAXABLE DISTRIBUTIONS[Induce outright spousal distributions and tmnsfers under Sec.9116(a)(1.2).] I. Cathy J,Johnson Lineal-Daughter 50% 2. Rhonda A.Capron Lineal•Daughter 50% ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LIN£S 15 THROUGH 18 OF REV-1500 COVER SHE( APPROPRIATE. II NON TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART H—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. LAST WILL AND TESTAMENT OF THELMA R. ALLISON I, THELMA R. ALLISON, of 408 Maple Hill Avenue, Shippensburg, Franklin county, Pennsylvania, being of sound and disposing mind, memory and under- standing, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking all other wills and codicils thereto, hereto- fore, made by me. FIRST I direct the payment of my debts and the expenses of my last illness ~ and funeral from my estate as soon after my death as conveniently may be done. In the event I am not the owner of a cemetery lot at the time of my death, I direct my Executor to purchase such lot, with a contract for per- petual care, for the interment of my body, and to improve the lot and have erected thereon a suitable headstone and marker. SECOND I give, devise and bequeath all my property, whether real or personal, tangible or intangible, together with all insurance policies thereon, unto my husband, Carl D. Allison, provided he shall survive me by thirty°(30) days. In the. event my husband fails to survive me by thrity (30)ydays, I then give, devise and bequeath all my estate whether real or personal property, tangible or intangible, together with all insurance policies thereon, in as nearly equal shares as possible unto my daughters, Cathy Jo Johnson and Rhonda Lea Allison, per stirpes. -1- THIRD I give, devise and bequeath the rest, residue and remainder of my estate, together with all insurance policies thereon, unto my husband, Carl D. Allison, provided he survives me by thirty (30) days. In the event my husband fails to survive me by thirty (30) days, I give and bequeath the rest, residue and remainder of my estate, .together with all insurance policies thereon, unto my daughters., Cathy Jo Johnson and Rhonda Lea Allison, per stirpes, in as nearly equal shares as possible. . FOURTH I direct that any and all inheritance, estate or transfer taxes imposed Q� upon my estate, whether passing under my will or otherwise, shall be paid from my estate. {� FIFTH Any and all sum or sums, whether in cash or in kind and whether for 4 principal or income, payable to the beneficiaries, or any of them, shall be made upon the sole receipt of the respective individual to whom the payment is made and free from anticipation, alienation, assignment, attachment or pledge and free from control by the creditors of such beneficiary. All shares of principal and income herein given snail be free from anticipation, assign- ment, pledge or obligation of any beneficiary and shall not be subject. to any J execution or attachment. SIXTH I nominate, constitute and appoint my husband, Carl D. Allison, Executor of this my Last Will and Testament. In the event of the death, resignation, renunciation or inability to act for any reason whatsoever of my said husband, -2- I nominate, constitute and appoint, my daughters, Cathy Jo Johnson and Rhonda Lea Allison, or the survivor, Co—executrix of this my Last Will and Testament. I hereby relieve my Executor from the necessity of posting security in connection with his duties as such in any jurisdiction in which he may be called upon to act, insofar as T am able by law to do so. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament, consisting of three (3) typewritten pages, the first two (2) of which bear my signature in the margin for the purpose of identi- fication, this day of December, 1981. Thelma R. Allison Testatrix SIGNED, SEALED, PUBLISHED AND DECLARED by the above named Testatrix, Thelma R. Allison, as and for her Last Will and Testament in the presence of us who at her request and in her sight and presence and in the sight, and presence of each other have hereunto subscribed our names as witnesses: 14 L COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF CUMBERLAND I, Thelma R. Allison, the Testatrix whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge —3— that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Thelma R. Allison Testatrix Sworn or affirmed to and acknowledged before me by Thelma R. Allison, the Testatrix, this day of December, 1981. Notary Public My Commission Expires: Ill fc2/T f�`jl COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF CUMBERLAND We, im. v� h1.�+lYaYs and o Vee /� �� ,a , the J witnesses whose names are signed to the foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Thelma R. Allison, Testatrix, sign and execute the instrument as her Last Will and Testament, that she signed it willingly and that she executed as her free act and volunatry act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the will as witnesses; and —4— that to the best of our knowledge the Testatrix was at the time eighteen or more years of age and under no constraint or undue influence. Sworn to and subscribed before me by and Z W. A 6u%Ls , witnesses,. this 44� day of December, 1981. Notary Public My Commission Expires: io/34'fP� -5-