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HomeMy WebLinkAbout03-25-14 REV-1500 EX 101-10' 1505610140 PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 1 2 2 5 2 0 1 3 0 5 0 8 1 9 4 9 Decedent's Last Name Suffix Decedent's First Name MI J U M P E R M I R I A M J (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 ❑X 1.Original Return ❑ 2.Supplemental Return 3.Remainder Return(date of death prior to 12.13-82) 4.Limited Estate 4a.Future Interest Compromise(date of ❑ 5.Federal Estate Tax Return Required death after 12-12-82) F1 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 SeM113(A) between 12-31-91 and 1-1.95) (Attach Sch.O) o CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMA7M&1 OULD BE IRECTE- T . Name Daytime Teleph Admber 0 U WW D O U G L A S G M I L L E R 7 1 7 wt4D9� 2A 540 rn REGISTERff t,'S;JSE ONLY O 0 O O -M -T1 O O ,TI 3 T1 First line of address C> m I R W I N & M c K N I G H T P C o CJ Second line of address 6 0 W E S T P 0 M F R E T S T R E E T City or Post Office State ZIP Code DATE FILED C A R L I S L E P A 1 7 0 1 3 Correspondent's e-mail address: Under: allies of perjury,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 nect and com ere.D ration of preparer other than the personal representative is based on all Information of which preparer has any knowledge. SI F PER1RE1§PfiNSIB4 FOR FILING RETURN DATE 3 � iy ADDRESS / 201 UNION HALF ROAD CARLISLE PA 17013 SIGNA OF P �E TH T EPRESENTATNE DATE _-/ J S Y ADDRLiS 60 WES POMFRET STREET CARLISLE PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610140 1505610140 J J 1505610240 REV-1500 EX Decedent's Social Security Number Decedent's Name: MIRIAM J . JUMPER 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(Schedule E). . . . . . . 5. 5 8 8 2 , 2 1 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested .. . . . . . 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested . . . . . . . 7. 1 3 2 8 8 . 0 0 8. Total Gross Assets(total Lines 1 through 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 1 9 1 7 0 , 2 1 9. Funeral Expenses and Administrative Costs(Schedule H) . . . . . . . . . . . . . . . . . . 9. 5 2 4 3 . 5 0 10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule 1) . . . . . . . . . . . . . 10. 1 0 8 9 . 4 6 11. Total Deductions(total Lines 9 and 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 6 3 3 2 . 9 6 12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 1 2 8 3 7 . 2 5 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. 1 2 8 3 7 . 2 5 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 , 0 0 15. 0 . 0 0 16. Amount of Line 14 taxable at lineal rate x.045 1 2 8 3 7 . 2 5 16. 5 7 7 . 6 8 17. Amount of Line 14 taxable at sibling rate X.12 0 . 0 0 17. 0 . 0 0 18. Amount of Line 14 taxable at collateral rate X.15 0 . 0 0 18. 0 . 0 0 19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 5 7 7 . 6 8 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 1505610240 1505610240 REV-1500 EX Page 3 File Number Decedent's Complete Address: 0 0 DECEDENT'S NAME MIRIAM J. JUMPER STREET ADDRESS 51 MOUNTAIN STREET LOT 3 CITY STATE LP MT. HOLLY SPRINGS I PA 17065 Tax Payments and Credits: 1. Tax Due(Page 2,Une 19) (1) 577.68 2. CreditslPayments A.Prior Payments B.Discount 28.88 Total Credits(A+B) (2) 28,88 3. Interest (3) 4. If Line 2 is greater than Line 1 +Une 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) 548.80 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;or ................................................................................................ ❑ ❑X 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 receiving adequate consideration? ....................................................................................... ❑ ❑X 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?.................................................................................................. 0 ❑ 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)(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(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)].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 INHERITANCE AX CASH, BANK DEPOSITS & MISC. RESIDENT DECEDENT PERSONAL PERSONAL PROPERTY ESTATE OF: FILE NUMBER: MIRIAM J. JUMPER 0 0 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. MBT BANK-CHECKING ACCOUNT#9838248277 2,198.21 2. PERSONAL PROPERTY-APPRAISAL ATTACHED 3,684.00 TOTAL(Also enter on Line 5,Recapitulation) $ 5,882.21 If more space is needed, use additional sheets of paper of the same size. REV-1510 EXa(09-09) pennsylvania SCHEDULE IS DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER MIRIAM J. JUMPER 0 0 This schedule must be completed and filed d the answer to any of questions 1 through 4 on page three of the REV-1500 Is yes. REM DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE,THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % DECUS EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER.ATTACH A COPY OF THE DEED FOR REAL ESTATE VALUE OF ASSET INTEREST OFAPRIGTSD VALUE 1. KNOUSE FOODS 401(k) 13,288.00100.00 13,288.00 BENEFICIARIES: REBECCA J. GRAHAM JOSHUA J. TRAXLER TOTAL (Also enter on Line 7,Recapitulation)) $ 13 288.00 If more space is needed,use 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 RESIDENT DECEDENT ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER MIRIAM J. JUMPER 0 0 Decedent's debts must be reported on Schedule 1. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. HOLLINGER FUNERAL HOME 3,865.00 B. ADMINISTRATIVE COSTS: I. Personal Representative Commissions: Names)of Personal Representative(s) Street Address City State ZIP Years)Commission Paid: 2. Attorney Fees: IRWIN & MCKNIGHT, P.C. 1,250.00 3. Family Exemption:(If decedenfa address is not the same as claimant's,attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: 6 Accountant Fees: 6. Tax Return Preparer Fees: 7. REGISTER OF WILLS - FILING FEE 43.50 8. ROY D. GOTTSHALL -APPRAISAL ON PERSONAL PROPERTY 85.00 TOTAL(Also enter on Line 9,Recapitulation) $ 5,243.50 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 MIRIAM J. JUMPER 0 0 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. MET-ED - ELECTRIC 366.05 2. SUBURBAN PROPANE - PROPANE 78.41 3. DENNY LEBO - LOT RENT (3 MONTHS) 645.00 TOTAL(Also enter on Line 10,Recapitulation) $ 1,089.46 If more space is needed, insert additional sheets 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: MIRIAM J. JUMPER 0 0 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 outri ght spousal distributions and transfers under Sec.9196(a)(1.2).] 1. REBECCA J. GRAHAM Lineal 6,418.63 201 UNION HALL ROAD 1/2 REMAINDER CARLISLE, PA 17013 2. JOSHUA J. TRAXLER Lineal 6,418.62 51 MOUNTAIN STREET#3 1/2 REMAINDER MT. HOLLY SPRINGS, PA 17065 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. MM&TBank 499 Mitchell Road,Millsboro,DE 19966 Adjustment Services Phone 888-502-4349 F ax (302)934-2955 February 7,2014 Law Offices Irwin & McKnight,P.C. West Pomfret Professional Building 60 West Pomfret Street Carlisle,PA 17013-3222 FEB 16 2014 RMN&McKNIGNA 9 AWOFRO Re: Estate of Miriam J.Jumper Social Security: 162-42-5877 Date of Death: December 25,2013 Dear Sir or Madam: Per your inquiry on January 27,2014,please be advised that at the time of death,the above-named decedent had on deposit with this bank the following: 1. 7)pe of Account Checking Account Account Number 9838248277 Ownership(Names ofi Miriam J.Jumper Opening Date 0211712005 Balance on Date of Death $2,198.20 Accrued Interest $ .01 ._.°---------------------- Total $2,198.21 For any additional information on the above accounts,including ownership and any changes,closures and/or reimbursement of funds, please cell the Mount Holly Springs at 717-486-3038. We were unable to locate any safe deposit box for the above-mentioned decedent. This letter does not include any accounts in which the deceased may have been listed as Power of Attorney,Custodian of Uniform Transfers, Representative Payee,or Trustee under a Written Agreement Sincerely, Valarie Mercer Adjustment Services P W,EN F I t t i zo '' 0^ \v o c`' 2700^00+ 500-00+ 10.00+ 130°00+ _ 4^00+ 5°00+ _ 6°00+ 3200+ _ 45-00+ 40°00+ 22°00+ 5°00+ 6°00+ 15°00+ 20^00+ 25°00+ 18°00+ 4=00+ 7=00+ 4^00+ 10°00+ 8°00+ 15°00+ 10=00+ . 30^00+ _,,5^00+ _ 3)684^ * _ 0- * --- January 14, 2014 Rebecca Graham 201 Union Hall Rd. Carlisle, PA 17013 Dear Rebecca: Please allow us to take this means to extend to you and your family our sincere sympathy on the death of your mother. Mim was a participant in the Knouse Foods Cooperative, Inc. Retirement Savings and Investment Plan (401k). She named you as the beneficiary of a portion of the funds invested in the plan. At the close of business on January 7, 2014 the value of your portion of the account was $6,644.00. The amount in the account can change daily. The funds are invested in various mutual funds and are subject to changes in the stock and bond markets. Enclosed is an "Application for Benefits" and a notice entitled "Your Rollover Options." Since you are a beneficiary other than a surviving spouse if you elect to rollover the funds in the account the funds would need to be rolled into an Inherited IRA. Please read the information carefully and inform us of your distribution choice by completing the application. Please return the completed application in the enclosed self-addressed envelope at your earliest possible convenience. If you have any questions you are welcome to contact me at (717)-677- 8181 Ex. 1330. at Sincerely, OUSE COOPERATIVE, INC. hn H. Eisele enefits Administration L w F. \ .c._�\ Hollinger Funeral Hone & Crernotory l n c. Elic L. Hollinger Sypervisoc D'ecember25 20 13 Rebecca Graham. , 'Union-Hall Rd. Carlisle, PA 17013 Funeral Serylce for Miriam d Jumper, We sincerely.appreciate the confidence you have placed in -us and will continue to assist you irrevery Way We can. Please feel free to contact us if you have any questions in regard to'this statement. THE FOLLOWING IS AN ITEMISED STAT EMENT OF THE SERVICES, FACILITIES;AUTOMOTIVE EQUIPMENT, AND MERCHANDISE THATYOU SELECTE:q WHEN MAKING THE.FUNERALARRANGENIENTS. Professional.$61M e=Crematibn Package C $ 3045:06 Merchandise,5_Keepsakes'urns 375:00 Reg. Book, Folders and:fhank you Notes 175.00 ATTHE TIME FUNERAL ARRANGEMENTS WERE MADE,WE ADVANCED CERTAIN PAYMENTS TO OTHERS AS AN ACCOMMODATION. THE FOLLOWING IS'AN ACCOUNTING FOR THOSE CHARGES. Cash Advances Dea.th_Certificates,(20X 6.00).__ - 120:00. . _ -'CUmbe�l"a`nd County CoPoner Fee' -• 30.00 - - Gettysburg Times 120.00 Total Charges. . $3865.00 .Minus Check#286 of$1000.0012/26/2013 Balance Q $ 2865:00' VP pia � 501 NORTH BALTIMORE AVENUE • MOUNT HOLLY SPRINGS. PENNSYLVANIA 17065 a (717) 486-3433 ° FAX(717) www.hollingerfuneralh6me.com PO BOX J WHIPPANY NJ 07981 December 27, 2013 MIRIAM J JUMPER 51 MOUNTAIN ST LOT 3 MOUNT HOLLY SPRINGS PA 17065-1431 RE: ACCOUNT # 2113-217514 Dear Customer: Our records indicate that your account is past due according to the terms and conditions of your agreement with Suburban Propane. Please remit your payment of $77.27 now. If a check for this amount has been mailed, please accept our thanks. We appreciate your prompt attention to this matter. We value your business and look forward to continuing to service your energy needs. Sincerely, Customer Service Center Manager Suburban Propane 717-264-7184 As an added convenience, you may make a payment by visiting our website at www.suburbanprooane.com or by calling us at 1-866-350-7638 to utilize our free - - pay-by--f+"ne--serv-iee-. --- ---- - - ---- — Checks American Express Discover Card MasterCard Visa