Loading...
HomeMy WebLinkAbout03-31-14 J j�({ 1505610140 REVA 500 EX (e2-11)(Fli PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes INHERITANCE County Code Year File Number PO BOX 280601 2 1 1 4 0 0 7 2 Harrisburg PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDOYYYY 1 2 1 2 2 0 1 3 0 4 2 4 1 9 2 7 Decedent's Last Name Suffix Decedent's First Name MI M c C A L L M A R I A N S (If Applicable)Enter Surviving Spouse's Information Below Spouses 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 0 1.Original Return 2.Supplemental Return 3.Remainder Return(Date of Death Prior to 12.13-82) 4.Limited Estate E] 4a.Future interest Compromise(date of 5.Federal Estate Tax Return Required death after 12.12-82) QX 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.) n 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 E L I Z A B E T H H - F E A T H E R 7 1 7 2 3 2 7 6 6 1 REGISTER OF WILLS USUNLY CS I = M c o m C-> First Line of Address co :;0 9 C A L D W E L L & K E A R N S , P - C Z m C13 m m � o Second Line of Address cn O 3 6 3 1 N 0 R T H F R 0 N T S T R E E T c°y o ° 3 "n City or Post Office State ZIP Code CQASE FIND O N Ri H A R R I S B U R G P A 1 7 1 1 0 --n Correspondent's e-mail address: efeatherocklegal,net Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowedge 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. SIGNATj1OF PERSON RESPONSIBLE FOR FILING RETURN DATE 2orr/ ADDRESS G 606 GALE ROAD CAMP HILL PA 17011 SPAT,URE OF PREP ER 0 HER THAN REPRESENTATIVE ATE ADDR S 3631 NORTH FRONT STREET HARRISBURG PA 17110 PLEASE USE ORIGINAL FORM ONLY - Side 1 1505610140 1505610140 J 1505610240 REV-1500 EX(FI) Decedent's Social Security Number Decedent's Name: MARIAN S . McCALL RECAPITULATION t Real Estate(Schedule A) .. .. .. ....... . 2. Stocks and Bonds(Schedule 8) ..._...... ...... ... ... .... ...... 2. 5 1 5 0 0 . 0 0 1 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 ? 2 7 1 . 5 7 & Jointly Owned Property(Schedule F) ❑ Separate Billing Requested .. ... .. 6, 7, Inter.Vivos Transfers&Miscellaneous N Probate Property (Schedule G) b Separate Billing Requested . .. . .. 7, IL Total Gross Assets(total Lines I through 7) . ..... . . ... .... 8. 6 3 8 7 7 1 . 5 7 9. Funeral Expenses and Administrative Costs(Schedule H) . .. ..... ..... . ... 9. 4 7 3 1 0 . 4 8 10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule 1) .......... ... 10. q 8 0 6 . 4 2 11, Total Deductions(total Lines 9 and 10) .. . . .. . . .... 11, 5 1 1 1 6 . 9 0 12. Net Value of Estate(Line 8 minus Line 11) __ ... .. . . .... ... . 12. 5 8 7 6 5 4 . 6 7 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. 5 8 7 6 5 4 6 7 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 (a)(l 2)X,G _ 0 . 0 0 15. 11 . 0 a 16. Amount of Line 14 taxable at lineal rate X .O- 0 . 0 13 16. 0 . 0 0 17. Amount of Line 14 taxable at sibling rate X.12 5 3 4 2 3 . 1 5 17. 6 4 1 0 . 7 8 18. Amount of Line 14 taxable at collateral rate X.15 5 3 4 2 3 1 . 5 2 1IL 8 0 1 3 4 . 7 3 19. TAX DUE . . ... . . . .. . . ... . . . . . . . . . 19, 8 6 5 4 5- 5 1 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 1505610240 1505619240 REV�1500 Ex IFI) Pages File Number Decedent's Complete Address: 21 14 0072 DECEDENT'S NAME MARIAN S. McCALL STREET ADDRESS �- 606 GALE ROAD -- ------------- —!--- CITY -'------ STATE - ZIP CAMP HILL PA 17011 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1} 86 545.51 2. Credits/Payments A.Prior Payments .82,218.50 B.Discount 4,327.28 Total Credits(A+B) (2) 86,545.78 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,Line 20 to request a refund. (4) 0.27 5. If Line 1+Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 0.00 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 X c, retain a reversionary interest .......___..............................................,...................................... ❑ nX d. receive the promise for life of either payments,benefits or rare? ....................................................... ❑ 2. If death occurred after December 12,1982,did decedent transfer property within one year of death without receiving adequate consideration? ...................................................................................... ❑ 0 1 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 containsa 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 it is 3 percent 172 P.S.§9116(a)(1.1)(1)], 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 F2 P.S.§9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedents lineal beneficiaries is 4,5 percent,except as noted in V2 P.S. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent F2 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-1503 EX+(13-12) pennsylvania SCHEDULE B DEPARTMENT OF REVENUE (� V pp BONDS INHERITANCE TAX RETURN STOCKS & BONDS RESIDENT DECEDENT ESTATE OF FILE NUMBER MARIAN S. WCALL 21 14 0072 All property Jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Seven (7) Series HH United States Savings Bonds 51,500.00 TOTAL(Also enter on Line 2,Recapitulation) $ 51 500.00 If more space is needed,insert additional sheets of the same size REV-1508 EX=(08-12) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RESIDENT DECEDENT RETURN PERSONAL PROPERTY ESTATE OF: FSLE NUMBER: MARIAN S. McCALL 21 14 0072 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. Integrity Bank checking account#201060295 158,456.48 (A copy of the date-of-death valuation is attached as Exhibit 1) 2. Integrity Bank certificate of deposit account#1054274 352,874.33 (A copy of the date-of-death valuation is attached as Exhibit 1) 3. Reliance Bank savings account#0100007665 5,438.73 (A copy of the date-of-death valuation is attached as Exhibit 2) Please note that the valuation indicates that the account is joint with John T. McCall. However, John T. McCall, Decedent's husband, predeceased Decedent on February 25, 2013, making Decedent the sole owner of the account. 4. Reliance Bank savings account#2000113801 10,982.03 (A copy of the date-of-death valuation is attached as Exhibit 2) Please note that the valuation indicates that the account is joint with John T. McCall. However, John T. McCall, Decedent's husband, predeceased Decedent on February 25, 2013, making Decedent the sole owner of the account. 5. First Commonwealth checking account#7110011953 12,715,87 (A copy of the date-of-death valuation is attached as Exhibit 3) Please note that John T. McCall is listed as a joint owner on this First Commonwealth account, as well as on the 4 First Commonwealth accounts below. As stated above, John T. McCall was Decedent's spouse and predeceased Decedent on February 25, 2013, making Decedent the sole owner of all First Commonwealth accounts. 6. First Commonwealth savings account#7120220229 11,49412 (A copy of the date-of-death valuation is attached as Exhibit 3) 7. First Commonwealth certificate of deposit account#01094900010665 14,527.00 (A copy of the date-of-death valuation is attached as Exhibit 3) 8. First Commonwealth certificate of deposit account#01094900010865 9,904.90 (A copy of the date-of-death valuation is attached as Exhibit 3) 9. First Commonwealth certificate of deposit account#01094900011211 10,874.11 (A copy of the date-of-death valuation is attached as Exhibit 3) TOTAL(Also enter on Line 5,Recapitulation) $ 587 271.51 If more space is needed,use additional sheets of paper of the some size. REV-1511 EX+(6e-13) Pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER MARIAN S. McCALL 21 14 0072 Decedents debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Good Funeral Home 8,14620 2. Towne Florals 715.50 3. Marzoni's-funeral luncheon 508.55 4. Ralph Haman -funeral minister 100.00 5. Jane Burget-funeral dress for Decedent 135.85 8, ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representafive(s) WilliamT, McCall 31,750,00 Street address 606 Gale Road City Camp Hill State PA ZIP 70 Years)Commission Paid: 2014 Z, Attorney Fees: 5,000.00 1 Family Exemption:(If decedent's address is not the same as claimant's,attach explanation.) Claimant Street Addrass City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: 608.50 5. Accountant Fees: 8. Tax Return Preparer fees: 7. Legal advertising in The Sentinel and Cumberland Law Journal 341.88 TOTAL(Also enter on Line 9,Recapitulation) $ 47,310.4 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, - INHERITANCETAXRETURN MORTGAGE LIABILITIES& LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER MARIAN S. MCCALL 21 14 0072 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. Hospice of Central PA 1,500.00 2. Omicare-Pharmacy 310.22 3. West Shore EMS-Ambulance 1,996.20 TOTAL(Also enter on Line 10,Recapitulation) $ 3,806.42 If more space is needed,insert additional sheets of the same size. REV-1513 EX-(01-10) pennsylvania SCHEDULE J 1 DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: MARIAN S. MOCALL 21 14 0072 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON($)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS (Include outright spousal distributions and transfers under Sec.9116(a)(1.2).l 1. James A. McCall, Jr. Collateral 15 Creekside Drive 1111 Selinsgrove, PA 17670 2, William T. McCall Collateral 606 Gale Road 1111 Camp Hill, PA 17011 3. Glenn P. McCall Collateral 47 Kingswood Terrace 1111 Carlisle, PA 17013 4. Mark E. McCall Collateral 710 North 3rd Street, Apt. 2A 1111 Reading, PA 19601 5. Marjorie M. Douglas Collateral 20245 Glen Russ Lane 1111 Euclid, 01144117 6. C. David Douglas Collateral 920 6th Avenue 1111 Williamsport, PA 17701 7. Judith D. Raboid Collateral 6 Overbrook Drive 1111 BelAir, MD 21014 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 16 OF REV-1500 COVER SHEET,AS APPROPRIATE. TI. NON-TAXABLE DISTRIBUTIONS: A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: i. 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, Continuation of REV-1500 Inheritance Tax Return Resident Decedent MARIAN S.MCCALL 21 14 0072 Decedent's Name Page 1 File Number Schedule J -Beneficiaries- 1 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON($)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE 1 TAXABLE DISTRIBUTIONS [Include ouldght spousal distributions and transfers under Sec.9116(a)(11).) 8. Eleanore S. Burget Sibling 2614 11th Street 1111 Altoona, PA 16601 9, Maryann Burget-Shea Collateral 1058 West Loop Road 1111 Holidaysburg, PA 16648 10. Adam J. Burget Collateral 3955 North Atherton Street 1/11 Port Matilda, PA 16870 11, Garran T. Burgett Collateral 2616 11th Street 1111 Altoona, PA 16601 FEB 14 2014 Integrity February 10, 2014 a n w K Caldwell &Kearns 3631 North Front Street Harrisburg, Pennsylvania 17110-1533 Re: Estate of Marian Smith McCall 'To Whom It May Concern: I am writing in regards to the letter in which you sent inquiring about accounts in the name of Marian Smith McCall held at Integrity Bank. Marian Smith McCall had the following accounts: Account Number Status Type Date of Death Balance 201060295 Active- Checking $158'456.48 1054274 In-Active CD $352,874.33 The date the account was opened was May 8, 2013 and the Cd was opened on Feb 27, 2011 The account was joint with William McCall as Power of Attorney at the time the account was established. If you have any further questions please feel free to call 717-920-4900. ... Sincerely, &Mkb�j Sherville Joasil Customer Services Representative Integrity Bank 3345 Market Street Camp Hill,Pa 17011 Phone: 717-920-4900 Fax 717-920-49 4 Y, r 1 3345 Marleer Sneer. Camp Hill PA 17011 •Pboatee 717-920-4900•877-LHAVLIT•Fax:717-920-4904•:umw.iiitegrirybnnkardirre.tarn i' j'( �-y ELIA 7CE FEB 0 7 20t4 i � l � . 1119 Twelfth Street• PO. Box 1968 A�jN�� Altoona, PA 16603-1968 Mutually Rooted With The Community 814.949.6263 Caldwell & Kearns A Professional Corporation Attorneys at Law 3631 North Front Street Harrisburg, PA 17110 February 3, 2014 Dear Elizabeth H. Feather: Here is the information requested for Marian Smith McCall: 1. Savings account# 0100007665 is a joint account in the name of John T McCall or Marian S McCall. This account was opened 8/911990. The date of death balance is $ 5,437.35 not including accured interest of$ 1.38. 2. Savings account#0200113801 is a joint account in the name of John T McCall or Marian S McCall. This account was opened 12/12/2005. The date of death balance is $ 10,979.25 not including accrued interest of$ 2.78. Y— —,According to-our records we are showing that John T McCall is deceased, as of today we never received a death certificate for him. If there is any chance we could receive a death certif c�ate for him, we would greatly appreciate that, If you should have any questions regarding this matter please contact me at 81;-949-6265. Sinn/ceer��ely, Julie Krupa, )' Sr. Operations Service Specialist I I { 3y I Online Banking at www.rettanc elaank.com • 74-hour Voice Response: 814.946.867,4 or 800370.087E FOiC Altoona • Duncansviile • Lal<emont - State College • Tyrone m PEO-05-2014 16:49 FIRST COMMONWEALTH P.003 Page I �v fig! Comm o wealth EXHIBIT"A" RE: DECEDENT: Marian S.McCall SOCIAL SECURITY NUMBER: DATE OF DEATH: December 12,2013 CHECKING ACCOUNT CERTIFICATE OF DEPOSIT Account Number: 7110011953 Account Number: 01094900011211 Title: Jahn T.McCall Title:John T.McCall or Marian S.McCall Or Marian S.McCall Open&Joint Date: August 8,2002 Open Date: April 11,2009 Date of Death Balance: S 12,719.87 Date of Death Balance: $ 10,874.11 Accrued Interest: $ 0.00 Accrued Interest: S 0112 SAVINGS ACCOUNT SAFE DEPOSIT BOX Account Number: 7120220229 Box No: None Title: John T.McCall Title: Or Marian S. McCall Location: Open&Joint Date: August 15,2011 Date of Death Balance: $ 11,494.12 Accrued Interest: $ 0.39 CERTIFICATE OF DEPOSIT Account Number: 01094900010665 Title:John T.McCall Or Marian S.McCall Open Date: May 4,2007 Date of Death Balance: $ 14,527.00 Accrued Interest: $ 11.46 CERTIFICATE OF DEPOSIT Account Number: 01094900010865 Title: John T.McCall Or Marian S.McCall Open Date: October 30, 2007 Date of Death Balance: $ 9,904.90 Accrued Interest: S 6.99 _I i I TOTAL P.003 CALDWELL & KEARNS JAMES R.CUPPINGER JAMES L.GOLDSMITH A PROFESSIONAL CORPORATION OF COUNSEL STANLEY J.A.LASKOWSKI JAMES D.CAMPBELL,JR. DOUGLAS K.MARSICO ATTORNEYS AT LAW - CHARLES J.DEHART,m BRETT M.WOODBURN MICHAEL D.REED MICHAEL A.FARRELL THOMAS D.CALDWELL,JR. THOMAS M.FRATICELLI 3631 NORTH FRONT STREET (1928-2001) PETER M.GOOD HARRISBURG, PENNSYLVANIA 17110-1533 ELIZABETH H.FEATHER CARL G.WASS DAVID A.WION (1937-2010) JEAN D.SEIBERT 717-232-7661 - GREGORY D.GEISS FAX:717-232-2766 RICHARD L.KEARNS THOMAS S.LEE RETIRED JESSICA E.MERCY JOSEPH S.SWARTZ THEFI RMQCKLEGAL.NET March 27, 2014 N O c s � m M o 0 Lisa M. Grayson, Esquire, Register of Wills :;3 n y o Cumberland County Courthouse N ; a One Courthouse Square, Suite 102 0 ' Carlisle, PA 17013 n o o :3 C) F_Lw C�' Re: Estate of Marian Smith McCall rN.) File No. 2014-00072 ' s o Dear Ms. Grayson: Enclosed please find the original and one (1) copy of the Pennsylvania Inheritance Tax Return. Please file the same. I have also enclosed a copy of the front page of the Inheritance Tax Return for you to time-stamp and return to me in the enclosed self-addressed, stamped envelope. Thank you for your assistance with this matter. If you have any questions, please feel free to contact me. Very truly yours, I . Elizabeth H. Feather CALDWELL & KEARNS, P.C. efeather @cklegal.net EHF:nb /Enclosures cc: William T. McCall w/enclosure 14007-001/FL*6309 I me v0 CMNMo� IIOwNI m <U Lu N ly y A o Gym °aw O J O O m 1 N C) s cu O N 1 -o �, IL a t:3 W C") J G f-� N C U -T- 113 7 N C) cn c C' OP n •Q t0 ALL, E HV 3 w � w Q U fn M Vl O N O TU o l C L Q C� C13 � 0 (D aU m RE (D l ° J U O L) F m rTl w n � o F---1 N ul F r � a � v o � _: l z _. - E M ¢ to a CO = i �Yr 1 ;3 :{ } r? tY T vi i- . � k l 4