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HomeMy WebLinkAbout06-13-14 REV-1 500 EX (e2-11)(FI) 1505610140 OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PO Box 280601 INHERITANCE TAX RETURN 2 1 1 3 1 1 5 8 Harrisburg,PA 17126-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 1 0 2 6 2 0 1 3 0 7 2 0 1 9 3 0 Decedent's Last Name Suffix Decedent's First Name MI B R I C K E R D 0 R I S L (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 - FXJ t.Original Return F1 2,Supplemental Return ❑ 3.Remainder Return(Date of Death Prior to 12-13-82) El 4.Limited Estate 4a.Future Interest Compromise(date of S. Federal Estate Tax Return Required death after 12-12-82) Q 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.) R 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 O) 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 US£�,(dNLY First Line of Address h � zz W A L T E R S & G A L L O W A Y P L L C ? n rc_� 1 rn M 1 Second Line of Address ` Cn -:ia r -0 cj 5 4 E M A I N S T R E E T cc City or Post Office State ZIP Code �_ +j_ORE ILED .T. C i M E C H A N I C S B U R G P A 1 7 0 5 5 ry -n Correspondent's e-mail address: murrel(cliwaltersgalloway.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 preparer other than the personal representative is based on all information of which preparer has any knasiedge. SIGNATURE 1�CRSON41RE�ONSLE F r/(LING RET_ URN / ~"6'•�DATE =� WILLIAM S . MO R/, 1A/4 S . MARKET ST MECHANICSBURG PA 17050 SIGNATURE OF E RE n T T REPRESENTATIVE L/f r ATZ E M� ADDRESS MURREL R • W LTERS , III, 54 E . MAIN ST MECHANICSBURG PA 17055 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610140 1505610140 Continuation of REV-1500 Inheritance Tax Return Resident Decedent DORIS L. BRICKER 21 13 1158 Decedent's Name Page 2 File Number Correspondents 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 First line of address 5 4 E . M A I N S T R E E T Second line of address City or Post Office State ZIP Code 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:murrel(Wwaltersgalloway.com Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the bestof my knowledge and belief, it is true,correct and complete.Declarafion of preparer other than the personal representative is based on all information of which preparer has any knowledge. IGN TURE OF yERSO REW.QNSIBLE FOR FILING RETURN DATE lf ESS GUISE 1. ZELLER, 1370 FOX HOLLOW DR HARRISBURG PA 17113 J 1505610240 REV-1500 EX(Fl) Decedent's Social Security Number Decedent's Name: DORIS L • BRICKER 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 9 6 8 0 , 0 0 p rty(Schedule E). . . . . . . 5. 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . . . .. . . 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested . .. .. . . 7. 8. Total Gross Assets(total Lines 1 through 7) . .. . . . .. . . . . . . . . . .. . . . . . .. . S. 9 6 8 0 , 0 0 9. Funeral Expenses and Administrative Costs(Schedule H) .. .. . . . . . . . .. . ... .. 9. 9 8 0 1 . 1 4 10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule I) . . . .. .. . . . . . . 10. 5 1 8 3 . 6 4 11. Total Deductions(total Lines 9 and 10) . . . . . . . . . . . .. . . . . . . . . . . . .. . . . .. 11. 1 4 9 8 4 . 7 8 12. Net Value of Estate(Line 8 minus Line 11) .. . . . . . . . . .. .. . . . . . . .. . . . . . . 12. - 5 3 0 4 , 7 8 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 3 0 4 . 7 8 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.0_ 0 . 0 0 16. 0 . 0 0 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. 0 . 0 0 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 1158 DECEDENT'S NAME DORIS L. BRICKER STREET ADDRESS 530 QUAIL COURT CITY STATE ZIP MECHANICSBURG PA 17050 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 0.00 2. Credits/Payments A.Prior Payments B.Discount Total Credits(A+B) (2) 0.00 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) 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 ...................................................................... ❑ ❑X b. retain the right to designate who shall use the property transferred or its income ............................... ❑ ❑X c. retain a reversionary interest ..................................................................................................... ❑ 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? ....................................................................................... ❑ ❑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?........................... ❑ ❑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 V2 P.S.§9116(3)(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-7508 EX+(08-72) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE INHERITANCE TAX RETURN CASH, BANK DEPOSITS & MISC. RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF: FILE NUMBER: DORIS L. BRICKER 21 13 1158 Include the proceeds of litigation and the date the proceeds were received by the estate. All propertyjointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. MOBILE HOME 7,500.00 SALE PRICE 2. MEMBERS 1ST FEDERAL CREDIT UNION 1,280.00 CHECKING 3. HOUSEHOLD CONTENTS 900.00 TOTAL(Also enter on Line 5, Recapitulation) $ 9,680.00 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 INHERITANCE TAX RETURN RESIDENT DECEDENT ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER DORIS L. BRICKER 21 13 1158 Decedent's debts must be reported on Schedule 1. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. PARTHEMORE FUNERAL HOME, NEW CUMBERLAND 3,482.64 2. TOMBSTONE, GRAVE OPENING-ROLLING GREEN CEMETARY 3,970.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) WILLIAM S. MOSER Street Address 1304S. MARKET STREET City MECHANICSBURG state PA ZIP 17050 Year(s)Commission Paid: (RENOUNCED) 2, Attorney Fees: MURREL R. WALTERS, III 2,200.00 3. Family Exemption:(tf decedents address is not the same as claimant's,attach explena8on.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: CUMBERLAND COUNTY REGISTER OF WILLS 148.50 6 Accountant Fees: 6. Tax Return Preparer Fees: 7. TOTAL(Also enter on Line 9,Recapitulation) $ 9,801.14 If more space is needed,use addivonal sheets of paper of the same size. Continuation of REV-1500 Inheritance Tax Return Resident Decedent DORIS L. BRICKER 21 13 1158 Decedent's Name Page 1 File Number Schedule H - Funeral Expenses &Administrative Costs - 61 ITEM NUMBER DESCRIPTION AMOUNT B. ADMINISTRATIVE COSTS: Personal Representative Commissions: 2. Name(s)of Personal Representative(s) LOUISELZELLER Street Address 1370 FOX HOLLOW DRIVE City HARRISBURG State PA ZIP 17113 Year(s)Commission Paid: (RENOUNCED) SUBTOTAL SCHEDULE H-B1 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 DORIS L. BRICKER 21 13 1158 Report debts incurred by the decedent priorto death that remained unpaid atthe date of death,including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. RVG MANAGEMENT 350.00 LOT RENT 2. SPECTRUM UTILITIES 15.64 WATER 3. DR. RUPP 30.00 MEDICAL 4. PPL 143.00 ELECTRIC 5. MEMBERS 1 ST FEDERAL CREDIT UNION 4,645.00 PERSONALLOAN TOTAL(Also enter on Line 10,Recapitulation) $ 5,183.64 If more space is needed, insert additional sheets of the same size. REV-5513 EX+(DI-10i pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: DORIS L. BRICKER 21 13 1158 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 outfight spousal distributions and transfers under Sec.9116(a)(12)] 1. RUTH E. STECK Lineal 1550 W.WILLIAMS GROVE ROAD, BOX 611 MECHANICSBURG, PA 17055 2. ANN M. CALLIHAN Lineal 235 LONG LANE YORK HAVEN, PA 17370 3. NANCY L. MOSER Lineal 165 FRYTOWN ROAD CARLISLE, PA 17015 4. WILLIAM S. MOSER Lineal 1304 S. MARKET STREET, UNIT I MECHANICSBURG, PA 17055 S. LOUISE 1. ZELLER Lineal 1370 FOX HOLLOW ROAD HARRISBURG, PA 17113 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. 11. 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. LAST WILL AND TESTAMENT BE IT REMEMBERED THAT I, DORIS L. BRICKER, a resident of Cumberland County, Pennsylvania, being of sound mind, memory and understanding, do make, publish and declare this to be my LAST WILL AND TESTAMENT, hereby revoking any and all Wills and Codicils previously made by me. I I declare that I am not married, my beloved husband, JOHN B. BRICKER, having predeceased me, and that I have five children, RUTH E. STECK, ANN M. CALLIHAN, NANCY L. MOSER, WILLIAM S. MOSER and LOUISE I. ZELLER. II I direct that all my just debts and funeral expenses shall be paid from my residuary estate as soon as practicable after my decease. III I direct that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expense of the administration of my estate. IV I direct that my body be cremated and that the ashes be placed in a suitable container and thereafter I direct my personal representative to have my remains interred in Rolling Green Cemetery, Camp Hill, Lower Allen Township, Pennsylvania. The remaining burial plot in our family lot at Rolling Green cemetery I leave to my daughter, LOUISE L. ZELLER. V I give and bequeath items of personal property to specific individuals that I have set forth in a list which I have prepared, signed and maintain with this Will. VI I give and bequeath my mobile home located at 530 Quail Court, Mechanicsburg, Pennsylvania to my son, WILLIAM S. MOSER. VII All the rest, residue and remainder of my property, whether real or personal, wherever situate, including any property over which I may have a power of appointment, I give, devise and bequeath to my children, RUTH A. STECK, ANN M. CALLIHAN, NANCY L. MOSER, WILLIAM S. MOSER and LOUISE I. ZELLER, in equal shares, per capita. VIII I nominate, constitute and appoint my son, WILLIAM S. MOSER and my daughter, LOUISE I. ZELLER, as Co-Executors of this LAST WILL, to serve without bond. If either is unable or unwilling to act in that capacity, then the other may serve alone as Executor. IN WITNESS WHEREOF, I, DORIS L. BRICKER, have set my hand to this LAST WILL this aI aet- day of —43;� , 2011. DORIS L. BRICKER Signed, sealed, published and declared by the above-named DORIS L. BRICKER, as and for her Last Will and Testament, in the presence/pf us, who, at her request and in her presence, and in the presence of e other, have hereunto subscribed our names as witnesses ACKNOWLEDGEMENT COMMONWEALTH OF PENNSYLVANIA as. COUNTY OF CUMBERLAND I, DORIS L. BRICKER, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my LAST WILL; that I signed it as my free and voluntary act for the purposes therein expressed. DORIS L. BRICKER Sworn or affirmed to and acknowledged before me by DORIS L. BRICKER, Testatrix, this '�')151- day of �� , 2011. Notary Public NOTARIAL SEAL p[p[ ` DIANE 41 SMITH S Nctc:V Public FF AFFIDAVIT ,A-.CPVWCSBURGeoa6,CUMBERL4NDCNI+ My Commisslon Expitos Jun 22, ?.012 1 COMMONWEALTH OF PENNSYLVANIA ss. COUNTY OF CUMBERLAND We, Alwe12 2. C✓d a-r'�' ckr— and )�OSCM441 the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testatrix sign and execute the instrument as her LAST WILL, that DORIS L. BRICKER signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses; and that to the besvof our knowledge, the Testatrix was at the time 18 years of ge r mpre//sound mind and under no constraint or undue influence. / Sworn or affirmed to and acknowledged before me this a/� day oof--41�04� , 2011. Notary Public _..... ,.._.,_,._,..,,,.M.,,. rd02F' I ;TEAL. U!ANE M d+NiH Noiciy r'u Slic McCli58URG 8620,CUMBERLgMjCNrf My Commisslon EXpiros Jun 22,