HomeMy WebLinkAbout04-29-14 T�]C-15aQE1C+.(t-871 ��_���� ��a�Y
•'„'�'AAflNWEALTliOEPENNSVLVANIA lA1HERITANCE TAX RETURN F��R !
����cRTfv�crvT Or REVENtJE j
DEPT.280601 I RESIDENT DECEDENT 1 ���� ' ,,� a � o�0 3
HARRISBURG PA 17128-0601
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W SOCIAL SECURtiY NUMBER DATE OF DEATH DATE OF BIRTH
W 1
SOC�AL SECURfTY PIUMBER THIS RETURN YUST BE FLLED W DUPLICATE MffTH TF�
Q REGtSTER OF WILLS
Prosser, Diann K. � 7 � '� 4 'g '� 6 3
r � 1.OriginalRetum ❑ 2.Supplemen�IRetum ❑ 3.RemainderRetum �a�eaaeau�p�orb�2-�3-s2�
s�
❑ 4.Lim'ited EsTate ❑ 4a.Future Interest Compromise�aare ordeam aaer�z-�2-sz) ❑ 5.Federal Estate Tax Retum Required
��� � 6.Decedent Died Testate�nnacn cony a waq ❑ 7.Decedent Maintained a Living Trust�anacn co�y or Tn,sU _8.Total Number of Safe Deposit Boxes
� ❑ 9.L'itigation Proceeds Received ❑ �O.Sp0US8i POV2Il�C(@dR(d�of de�h beN+een 12-31-91 and 7-1-9� ❑ 11.Election to tax under Sec.9113(A}�a�cn scn o►
� THIS SECTtON iYIUST BE COMPLETED.ALL CORRESPONDENCE AND CONFtDENTi�►L TAX INFORMATION SHOULD BE DIRECTED TO:
W N�E COMPLETE MAIUNG ADDRESS
o Donald F. Davis Es . PO Box 205
N FIRM NAME (If Appiicabie)
w
ff N
� TELEPHONENUMBER �
� 717 422-7372 New Kin stown PA 17072 � �--* �
�.R�€��s�a�e a} �f� , a, � OFFIC�QIOUSE �Yo
� � rnz �, � c�, �
2.5toc�cs and Bonds(Schedule B) (2) , , • r�-� �' � N r��r rrt
t
,w> � � (p 17 C7
3.Closety Held Corporation,Parh�ership or Sole-Proprietorship (3) � , . ' �`� ;:-> r,�
4.Mor�ages�Notes Receivabie jSchedule D) (4) . � � � �' � �
t � C N _-. n
5.Cash,Bank Deposits&Miscellaneous Personal Property (5� � 1 , 4 5 0 - 8 7 "� N r �
Z (Schedule E) � � O
� 6.Jointty Owned Property(Sdiedule F) (6) , , • � �
H
� 7.Inter-V'ryos Transfers&MiscepaneWS Non-Probate Property �� � � 0 - 0 0
� (Sd�edule G or L) �
a8.Total Gross Assets(total Lines 1-7) (8) � 1 �4 5 0 . 8 7
V9.Funerai Expenses&Administra�+re Costs(Scheduie H) (9} � � .
W
� 10.Debis of Decedent,Mor@�age LiabiliUes,&Liens(Schedule Q (10) � ,
11.Total Deductions(total Lines 9 810) (>>� , r
12.Nat VaN�of E�{lane 8 minus Line 4't} �i2y � 1 �4 5 (1 ,8 7
13.Charitable and Govemmen�l Beque.sL�ISec 9113 Tnuts for which an elec6on�fax has not been (13)
tnade(St�edule J) ' °
14.Net Value Subject to Ta�c(Line 12 minus Line 13) (14) � 1 �4 5 0 ,8 7
15.Amount of line 14 taxable � q �4 1 6 .5 9 X (� f�§j � s Q -� Q
Z at the spousai ha�c rat�
O See insUuctions on reverse side for applicable percentage
16.Amourd of Gne 14 taxable X .06 96
�� at 696 rate i � ' l ) ' ' •
�� 17.Amount of line 14 taxable .
a at 15%rate , , X .15 (17) � �
� • - -
� (ig) 0 .0 Q
� �s.r�ou� � �
19. • •- - � • • � • . � •.
>> BE SURE TO ANSWER ALL QUESTtONS ON REVERSE StDE AND RECHECK MATH <<
Undes penaqies d perjury.f declare�I have enarrar�ed�is re�srt.u�d�m9 a�ry�in9�ard sfa6ert�ts,ard b�e b�,t oF rtry Imw�rfedge ad be6ef.��;Uue.corteet ard corr+ple�.D�on aF pieparer c�
th�the 've is based on all irdama�on of which h�an
sicwp t��tts�a�5'Ptx�tststE�t�tut+���ru�tt� A���430 7th S 11 t DATE
r - `. New Cumberiand PA 17fl70 � � �
SIGNA RE"OF P RER OTHER THAN REPRESENTATIVE ADDRESS PO BpX 2O5 �
`�� � New Kin stown PA 17072 �/��U
DecedenYs Comple#e Address:
STREET AQORESS
430 7th St.
GTM New Cumberland srArE PA �p 17070
Tax Payments and Credits:
1. Tax Due(Page 1 line 18) (1) �.�
2. Credit,siPayments
A.Spousal Poverty Credit
B.Prior Payments
C.Discount
Totai Credits(A+B+C) (2)
3. IMerest/Penalty if appficable
D.Interest
E.Penalty
Total InteresUPenaltY�D+E) �3?
4. If Fne 2 is greater than Gne 1+line 3,enter the difference.This is the OVERPAYMENT.
Chedc box on Page 1 Line 19 to reqt�est a refurttt (4)
5. ff iine 1+tine 3 is greater than tine 2,enter the d'rfierence.This is the TAX DUE. (5) 0.00
A.Enter the interest on the tax due. (5A)
B.Enter the total of line 5+5A.This is the BALANCE DUE. (5B) 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; --•.....................•---•-•-•----.----------..............❑ �
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?...........................................❑ X�
2. If death occurred on or before December 12, 1982,did decedent within two years
preceding death Uansfer property without receiving adequate consideration?!f death occurred
after December 12, 1982,did decedent transfer property v�rithin one year of death without
receiving adequate cbnsideration?..--•-••-••••---••-•-•-•.....................•••-••-••••-••••-•.._..........-•-••-••••---••-••- � �
3. Did decedent own an"in trust fio�'or payable upon death bank account or security
athis or her death?....................................................................................................................... ❑ �
4. Did decederrt own an individual retirement accouM,annuity,or other nan-probate property?..... ❑ �
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN
72 P.S.§9116(a)(9.1)(i)provided for the redu�tion of the tax rate imposed on the net value of trans#ers to or for the use o#the
surviving spouse from 6%to 3%for dates of death on or after July 1, 1994 and before January 1, 1995.
72 P.B.§9116(a)(1.1)(ii)provided for the reduction of the rate imposed on the net value of transfers to or for the use of the surv"�ving
spouse from 3%to 0%for dates of death on or after January 1, 1995.The statute does not exemqt 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 JANUARY 1, 1995-Please answer the following question by placing an"x"in the
appropriate space.
Did the decedent create a trust or similar arrangement which is soley for the surviving spouse's benefit for his or her entire
lifetime? Yes ❑ No XQ
If you answered yes to the above question,the tax on the trust or similar arrangemerrt is postponed urrtil the death of the second
spouse,at which time it will be fully taxable at the rate{s)applicable to the remainder beneficiary(ies).E�ter the value of the trust on
Schedule J, Part li,in order to remove it from the calculation of the tax due in this estate.You may wish to file Schedule O in order to
make the election available under Section 9113. If the election is made,the trust or similar arrangement is taued in the estate of the
first decedent spouse,the portion of the trust or similar arrangement which benefits the surviving spouse is taxed at the zero tau rate,
and the remainder is taxed at the rate(s)applicable to the remainder beneficiary(ies). If you choose to make the election,you must
attach Schedule O to a timely-filed tax return,alang with Schedule(s)K and/or M in order to show the apportionment of the trust or
similar arrangement befinreen the surviving spouse and the remainder beneficiary(ies).
REV-tsoe Ex.�ta�
SCHEDULE E
COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS� � MISC.
INHERITANCETAXRETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE Of FILE NUAABER
�rosser ponald G 21 11 01003
Indude the prooeeds of litigation and the date the pra;eeds were received by the estate.All property joiMly-owned wi�the rigM of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Cancellation refund check 1,450.87
Bankers Life and Casualty Company
TOTAL(Also enter on line 5,Recapitulation) $ 1 450.$7
(If more space is needed,insert additional sheets of the same size)
REV-1513IX�(t-9�
SCHEDULEJ
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHEPoTANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FtLE NUMBER
r ! 1 1 1
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)
1. Diann K. Prosser Sgouse 100%
430 7th St., New Cumberland, PA 17070
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17,AS APPROPRIATE,ON REV 1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET s
(If more space is needed,insert additionaf sheets of the same size)
�
���� ������ ���� ������������:�
��rs�and
1, �onald Ceor�A �rossFr p;esert.y residing at
!?3� Seven�h Street , I�Tevr Cumberlan�. , Cumher�!and Covn�r , Fa. 17070 ,
do hereby make, p�blish and �eclare this to be my Last 1Alill and Testament and do hereby re��ol:e any a�d
all other t��iils and Codicils heretofare made by me.
First. I am mas ried to ��ann I�ay F ro s s er .
Secon€f. i orc�er and direct that my just debts and funerai expenses,e�penses ior admir�s�ra�ion of my
estate and any inheritance and succes�ion taxes,state or iederal,upan my estate sh�il be paid as s:;an after rriy
death as may be practical.
'�§�irel. I give all my estate to my wife. In the event that my said wife sha11 predecease me or fails to
survive me for si�;ty;60)days, I give all my estate to my children, if any,who survive me in eoual shares, per
stirpes. If I am survived by neither my ��ife, nor children, then I give my estate t�:
to be his J hers/[heirs in equal shares or their sur��ivor.
Fourth. I nor.�inate and ag�oint my ��ife as Executrix of this Witl. In the event that my wife shall
predecease me or fails to survive me or fails to serve as such Executrix then in such event, I nominate and
appoint
D Zann K_ay r ro s s er ,���t;�/Executrix of this my �ast �Jill and Testament.
I further direct that na appointee hereunder shall be required to give any bond for thP faithf�al perf�rmance of
his/her duties.
Fift�t, I hereb}�authorize my Executor(Executrix tc exercise all the powers,rights,discretions,duties
and immunities conferred upon fiduciaries ta the extent permitted by law with iull powe; ta sell, tease,
mortgage, im+est, reinvest, aT atherv�rise dispose of the assets of my estate.
. I subscribe my name to this W il1 this �6�h Day o{ `��'-e 19 S�
at T��chanicsbvrg, Pa. _ , .
r;
(a�`-�-"_' ^' ..
,:
f ..n r ` ��
(�?gn here)
=� ISY.3 bt� AFBP-I;If rieh+.s re,er��e-
Signed,seaie�.,G'�bl�shed a<<�oeciared�o be his Last t��'ili and Testament by the v.�;ihin named Testator
in the presence o;ia�,,,�,'__n 3;, ?���pr��°��e��:�a.n;s req�est>and in the presez?c�ai e�ch c,iher,have her��nt�
subscribed eur nam�s as °�-��:r-�_esses:
r_.
;�
,�} �' ¢t /�.,_�"'�' �Lf T�`e�,�,� CUmbe?^1�.�!� , �a.
` (Cit}r} (Staie)
� �
r2} G%Z-�4��'.�`� �—�--�' �f i':�e c han i�sb����, r�
:
�
- (City� ? (State}
�3� �,� ��-y,,,�>_ ,/� ��r�c'''�' �r Y'��echani�� sbur�, P�..
� �
� �'� (City } (Statel
�
� � �������
�f
����� o� Pennsylvania } ��t�,
Coeznty of �umb er 3..�.nc� ) ��e�,� ''�e ch.an i csb L?rg, �a.
�onald
Personally appeared {1) ���?"�° �'r'�ss�-=
�;2�
Albertia L. �oak an� {3� 'aVror_d J, 1!�_arsieo
who being duly sworned, Gep�se and say that they atiested the said Will and they su�scribed the same at the
reQUest and jn the�resence of the said Testator and in r_}�e presen�e of each other,ana the said Testator,signed
said Wi1_1 in their presence�n�ackno�n�iec�ged�ha-t he h��sianed s��d�A�ill and�eclareC the same to he his Last
Will and Testament,and�°��ne:?ts further siat�that at the time of the e„ecutian of said tjJill the said Testator
appeared to be of law?ul a.ge and snund mind and memory and there was no evidence af undue inffuence.The
deponents make this f�ffi�avit �t the reques� o`�he Testator.
:�
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(2) �"�,. �`�..,�,�.`'�"=���
(3}, `� �. � ��'L�;,��'.�—
Subscribed and s�vorn to before ;n? this �6��' d�f J�n� , 19 �Y .
;
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, (�Ota!"}' �U�?�1C}
'};I�I(:`,G:j` ''�`,.P?,;
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ROY EARLE�OOK, �JGTARY PUBLIC
�ECNAh'.IC�3!JRG BORO,C�SNtBERL"nitiD COUNTY
i�Y C"vi�hifS�'�+Y �XFIP,ES 1ULY 24, 19$�'
iJiember,°ennsy!va�i�r�ssociation oi tdoiaries
DONALD F. DAVIS, FSQ.
Attorney and Counselor at Law
P.O. Box 205 Phone: (�i7) 422-�372
New Kingstown, PA i�o�2 F�� t717) 533-4400
April 28, 20�4
Register of Wills of
Cumberland County
One Courthouse Square
Carlisle, PA 1�oi3
Re: Estate of Donald G. Prosser
Date of Death: July 19, 2oli
File Number: 2i�1-o�003
Enclosed please find two copies of PA i5oo for the above estate. I filed notice under Pa.
O.C. Rule 6.i2 in 2oi1 under the assumption that no properry was subject to inheritance
ta�c and no Inheritance Tax Return was required to be filed. The estate was opened in
order that a cancellation refund check in the amount of$�,450,8�from Bankers Life and
Casualty Company could be cashed for the benefit of the sole beneficiary of the will,
Diann K. Prosser,spouse of the deceased.
Mrs. Prosser recently received notice from the Dept. of Revenue requiring the filing of
an inheritance t�return. It is enclosed in duplicate, along with the filing fee. If you
have any questions, do not hesitate to contact my office.
Very truly yours, � �
c, � � m
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o � c� ,�
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Donald F. Davis x' " � �" `�, �
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