HomeMy WebLinkAbout07-10-14 � 15�5610105
REV-1500 EX�oz_��,�Ft, :�
enns lvania OFFICIAL USE ONLY
PA Department of Revenue PE aqrME Y County Code Year File Number
Bureau of Individual Taxes Fp`�E�U`
PO BOX z8o6oi INHERITANCE TAX RETURN f
Harrisburq,PA i'7128-o6oi RESIDENT DECEDENT ' �ZI ' I� �� I '
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
'; ' 04/19/2005 ' : 06/21/1919 '
DecedenPs Last Name Suffix DecedenYs First Name MI
__ _ _
, McBeth ' Kenneth i H
(If Applicabie)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
(� 1.Original Return O 2.Supplemental Return p 3. Remainder Return(Date of Death
Prior to 12-13-82)
p 4.Limited Estate O 4a.Future Interest Compromise(date of p 5. Federal Estate Tax Return Required
death after 12-12-82)
(� 6.Decedent Died Testate O 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust.)
O 9.Litigation Proceeds Received O 10.Spousal Poverty Credit(Date of Death O 11. Election to Tax under Sec.9113(A)
Between 12-31-91 and 1-1-95) (Attach Schedule O)
CORRESPONDENT- THIS SECTION MUST BE COMPIETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number
:Thomas P Gleason, Esquire ' (717) 532-3270 '
REGISTER OF WILLS USE ONLY
.w--y
W? �
-r' -��;r-�
First Line of Address � � ^-��_`"3
� , `�
49 West Orange Street ��;:--.- r"' � -�
r ;� — i t �'�,
Second Line of Address �C;;� C1 .%
Suite3 �C'� � � !��
City or Post Office State ZIP Code DAT� 0 �� r,^ �
',Shippensburg PA ',17257 ,7� ca ``�p
_ _ _ .,�?
Correspondent�s e-ma�i adaress: tomgleason@tomgleasonlaw.com
Under penalties of perjury,I declare that I have examined this retum,inciuding 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 knowledge.
SI URE OF PERSON RESPONSIBLE FOR FILING RETURN DATE
ADD�J k'�' 11�'�x--� / �"�, `�V`.'��i�/� �� f ' ` Z ��
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE
ADDRESS
PLEASE USE ORIGINAL FORM ONLY
Side 1
� 1505610105 1505610105 J
� 15056102D5
REV-1500 EX(FI)
DecedenYs Social Security Number
�eoede�c�s Name: Kenneth H. McBeth ',
RECAPITULATION
1. Real Estate(Schedule A). ............................................ 1. ', 0.00 '
2. Stocks and Bonds(Schedule B) ....................................... 2. ' 0.00
3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C) ..... 3. ' 0.00 '
4. Mortgages and Notes Receivable(Schedule D)........................... 4. 0.00 ',
5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E)....... 5. 6,660.40
6. Jointly Owned Property(Schedule F) O Separate Billing Requested ....... 6. ', 11,725.00 '
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) O Separate Billing Requested........ 7. 0.00 ',
8. Total Gross Assets total Lines 1 throu h 7 8. ' 18,385.40 '
� 9 ).............................
9. Funeral Expenses and Administrative Costs(Schedule H)................... 9. 1,143.50 '
10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule I)............... 10. 0.00 '
11. Total Deductions(total Lines 9 and 10)................................. 11. ' 1,14$.50 '
12. Net Value of Estate(Line 8 minus Line 11) .............................. 12. 17,241.90 '
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J) ........................ 13. �.��
14. Net Value Subject to Tax(Line 12 minus Line 13) ........................ 14. 17,241.90 ',
TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116
(a)(1.2)X.0- 0.00 15. 0.00 '
16. Amount of Line 14 taxable
at lineal rate X.0 45 '' 17,241.90 I�i 16. ', 775.89 ;
17. Amount of Line 14 taxable . 0.00 '
at sibiing rate X.12 0.00 ' �7,
18. Amount of Line 14 taxable
at collateral rate X.15 0.00 ! �$ 0.00 ',
19. TAX DUE ......:.................................................. 19.' 775.89 '
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O
Side 2
� 1505610205 1505610205 �
REV-1500 EX(FI) Page 3 File Number
Decedent's Complete Address:
DECEDENT'S NAME
Kenneth H. McBeth
STREETADDRESS
23 Maple Avenue
CITY --- — - — ', STATE ', ZIP
Walnut Bottom ' PA ', 17266
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 775.89
2. CreditslPayments
A.Prior Payments 0.00
---------— — _
B.Discount 0.00
Total Credits(A+B) (2) 0.00
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) 775.89
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 .............................................................................................................................. ❑ �
d. receive the promise for life of either payments,benefits or care?...................................................................... ❑ �
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 payabie-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)(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
atloptive 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 tlecedent'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[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-i5o8 EX+(o8-1z)
� pennsylvania SCHEDULE E
DEPARTMENTOFREVENUE CASH, BANK DEPOSITS & MISC.
INHERITANCETAXRETURN pERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Kenneth H. McBeth
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
�, MFS Multimarket Income Trust-732.929254 shares of stock sold at$6.52/share 4,778.70
2. MFS Multimarket Income Trust for past stock divitlends 1,631.31
3, Commonwealth of Pennsylvania Treasury for unclaimed property claim#77946441 250.39
TOTAL(Also enter on Line 5, Recapitulation) $ 6,660.40
If more space is needed, use additionai sheets of paper of the same size.
REV-i5o9 EX+(01-10)
� pennsylvania SCHEDULE F
DEPARTMENTOFREVENUE �OINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Kenneth H. McBeth
If an asset became jointly owned within one year of the decedent's date of death,it must be reported on Schedule G.
SURVIVING JOINT TENANT(5) NAME(5) ADDRE55 RELATIONSHIP TO DECEDENT
A� David L. McBeth 23 Maple Avenue Son
Walnut Bottom, PA 17266
B.
C.
70INTLY OWNED PROPERTY:
LEfTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECEDENT'S VALUE OF
NUMBER TENANT JOINT IDENTIFYING NUMBER.ATTACH DEED FORJOINTLY HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST
1' A' 04/26186 Parcel No.,3-31A-045,Railroad Street,Gibson Twp.,Cameron Co,PA 23,450.00 50% 11,725.00
(Assessed value x common level ratio for 2005)
TOTAL(Also enter on Line 6, Recapitulation) $ 11,725.00
If more space is needed,use additional sheets of paper of the same size.
REV-1511 EX+(08-13)
� pennsylvania SCHEDULE H
DEPARTMENTOFREVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Kenneth H. McBeth
DecedenYs debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES;
1.
B, ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representative(s)
Street Address
City_ ___State__ ZIP
Year(s)Commission Paid:
2. Attorney fees;
1,000.00
3. Family Exemption: (If decedent's address is not the same as claimanYs,attach explanation.)
Claimant
Street Address______ _
City State______ ZIP__.__ __
Relationship of Claimant to Decedent
4. Probate Fees: 128.50
5. Accountant Fees:
6. Tax Return Preparer Fees:
�• Additonal Probate Fees to Register of Wills 15.00
TOTAL (Also enter on Line 9, Recapitulation) $ 1,143.50
If more space is needed,use additionai sheets of paper of the same size.
REV-1513 EX+(01-10)
��.;:`pennsylvania SCHEDULE )
� DEPARTMENT OF REVENUE
��� INHERITANCETAXRETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Kenneth H. McBeth
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 and transfers under
Sec.9116(a)(1.2).]
1. Ronald E.McBeth,23 Maple Avenue,Walnut Bottom,PA 17266 Son(lineal) 100%
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:
i.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
L
TOTAL OF PART II— ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $
If more space is needed,use additionai sheets of paper of the same size,
LAST WILL AND TESTAMENT
I, KENNETH H. McBETH, of South Newton Township, Cumberland County, Penn-
sylvania, declare this to be my Last Will and Testament and revoke any will or
codicil previously made by me.
ITEM I: I direct that all my just debts and funeral expenses, including
my gravemarker and all expenses of my last illness, shall be paid from my
residuary estate as soon as practicable after my decease as a part of the
administration of my estate.
ITEM II: I give, devise and bequeath all of my estate of every nature and
wheresoever situate to my wife, Madonna B. McBeth, providing she shall survive
me by thirty days.
ITEM III: Should my wife, Madonna B. McBeth predecease me or die on or
before the thirtieth day following my death, I give, devise and bequeath all of
my estate of every nature and wheresoever situate to my son, David L. McBeth.
ITEM IV: I appoint Madonna B. McBeth executrix of this my Last Will and
Testament. Should she fail to qualify-�-� cease to act as executrix, I _�p�oint
David L. McBeth executor of this my Last Will and Testament.
ITEM V: I direct that my executrix or guardian or their successors shall
not be required to give bond for the faithful performance of their duties in
any jurisdiction.
IN WITNESS WHEREOF, I hereunto set my hand and seal to this my Last Will
and Testament, written on two (2) sheets of paper, dated this i�'�T`h day of
��.�G�i�'v� , 1985.
��.�,_ � ,�?� �,,;�i (S EAL)
K nneth H. McBeth
The preceding instrument, consisting of this and one other typewritten
page, each identified by the signature of the testator, Kenneth H. McBeth,
was on the day and date thereof signed, published and declared by Kenneth H.
McBeth, the testator herein named, as and for his Last Wi11, in the presence of
us, who, at his request, in his presence, and in the presence of each other,
have subscribed our names as witnesses hereto.
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COMMONWEA'�TH OF PENNSYLVANIA:
: SS
COUNTY OF CUMBERLAND .
We,, Kenneth H. McBeth, �c���. ���-C I'E'� `'� and
�a(�y �_ �,.�1�H���ir , the testator and the witnesses, respectively
whose names are signed to the attached or foregoing instrument, being first
duly sworn, do hereby declare to the undersigned authority that the testator
signed and executed the instrument as his Last Will and Testament and that he
signed willingly (or willingly directed another person to sign for him) , and
that he executed it as his free and voluntary act for the purposes therein
expressed, and that each of the witnesses, in the presence and hearing of the
testator, signed the will as witnesses and that to the best of our knowledge,
the testator was at that time eighteen years or older, of sound mind and under
no constraint or undue influence.
����� ����>��
Kenneth H. McBeth �
���_ /��C"__ l./����-,
�
/
, �L�r �l- L/l1�rL���
Subscribed, sworn to and acknowledged, by �✓
�enneth H. McBeth, the testator and
sworn to before me by ���µ l�+���'"p� �
and ��c.i(v�• )E�,�g r , witnesses, this
3d�- a�y of t�cf��� r , 1985.
V L�;�
�'�� No ary Public
My commission expires:
SElSJl�tlt4��.�+!1TfR�N�rA�'V PUBL!C
SNIPPE�4�fii;�s i�'�..^ilf�BEitlAN�COUN�1f
6!Y C�;�9ES�yE€i�el;Fl�€S R3'gil 21. 1955 -2-
Mf�rbbr,�Rn:.3/hs'�El��RSS�JLii:Ean of Notar;as
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