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HomeMy WebLinkAbout07-11-14 � 1505610105 EX(oz-ii)(FI)a �� REV-1500 � OFFICIAL USE ONLY PA Department of Revenue pennsylvania Bureau of Individual Taxes �""FT�`� `�``�," County Code Year File Number PO Box z8o6oi INHERITANCE TAX RETURN � I � Q�ZZ Harrisburq,PA i�i28-o601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY ' 06/14/2011 '' 03/02/1922 ' DecedenYs Last Name Suffix DecedenYs First Name MI Wilson Fem E (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 f� 1. Original Return O 2.Supplementai Return O 3. Remainder Return(Date of Death Prior to 12-13-82) p 4. Limited Estate O 4a.Future Interest Compromise(date of O 5. Federal Estate Tax Return Required death after 12-12-82) /y O 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust � 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 SECT�ON MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Numbe� William L. Grubb, Esquire ' (717) 763-5580 ' REGIST�R�,07F WILLS USE'+9NLY c:.�+ �� r. �j First Line of Address ��� � t' 'C�, �i-�-,;._. C i:)�` = t�"- .; _r_�; �;�-i�- t. 3803 Gettysburg Road ' � � � ^>_ r- , �,�.� ,�- ��...� – �j .—; ,�CI ;� `..' C...i Second Line of Address ��,� - �, '��_��: _. ' -t� .; �:� �'3t.;.. � _ � � �r�. ��� ,-_ . City or Post Office State ZIP Code . TEfILED .. � '='� � � Camp Hill PA 17011 "'� CorrespondenYs e-mail address: 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 knowledge. SI E PERSON�6PQNSt�L F�OR_PIL RETURN DATE • < /� —�1 �.={� �a���.. G� ADDRESS Dr� ` ��LC� /� C di n�� l�� ;�' SIGN TU (1F PREPARER�T PRESENTATIVE DATE l (�� • �..��—° � ADDRESS ��v� ��-�+s���� r��� , ��� ���( , P� ��� � I PLEASE U E ORIGIN FORM ONLY Side 1 � 1505610105 1505610105 J � 15056102�5 REV-1500 EX(FI) DecedenYs Social Security Number Decedent's Name: , , RECAPITULATION 1. Real Estate(Schedule A). . . . . .. . . . .. ... . .. .. ... ... .. . . .... . .. ... .. ... 1. ' 245,100.00 ' 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. ' 0.00 ' 6. Jointly Owned Property(Schedule F) O Separate Billing Requested . .. .. .. 6. , 4,219.00 ', 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested... .. .. . 7. ' 8. Total Gross Assets total Lines 1 throu h 7 8. 249,319.00 ' � 9 ).. . ..... .. .. .. ...... .. .... .. . 9. Funeral Expenses and Administrative Costs(Schedule H)............ .. . .. .. 9. ' 10,720.95 ' 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)... .. ... .. . ... . 10. : ' 11. Total Deductions(total Lines 9 and 10). . .. ... ... .. .. .. .. .. ....... .. .. . . 11. ', 10,720.95 ' 12. Net Value of Estate(Line 8 minus Line 11) . .. .. . .. .. ..... . .. . . . .. .. .. .. . 12. ' 249,319.00 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. ' 238,598.05 ' 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- ' ' 15. ' 16. Amount of Line 14 taxable at lineal rate X.0 45 238,598.05 �g. 10,736.91 17. Amount of Line 14 taxabie _ _ _ . at sibling rate X.12 ' ' '��• ' 18. Amount of Line 14 taxabie . at collateral rate X.15 ' �$• ' 19. TAX DUE . ..... . ... .. ... .. . .. . .. ... .. . ... .. .. .. .. .... .. .. ... .. . .. . 19. ' ' 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT � Side 2 � 1505610205 1505610205 J REV-1500 EX(FI) Page 3 File Number Decedent's Complete Address: DECEDENT'S NAME Fern E. Wilson STREET ADDRESS 13 West Highland Street CITY � STATE i ZIP Enola PA ; 17025 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1} 10,736.91 2. CreditslPayments A.Prior Payments 189.56 __. B.Discount Total Credits(A+B) (2) 189.56 3. Interest (3) 765.09 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) 5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 11,312.44 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 properry within one year of death without receiving adequate consideration?.............................................................................................................. ❑ � 3. 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 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 decedenYs lineal beneficiaries is 4.5 percent,except as noted in[72 P.S.§9116{a)(1)]. • The tax rate imposetl on the net value of transfers to or for the use of the decedenYs 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. kEV-1502 EX+ ;12-1Z) � pennsylvania SCHEDULE A DEPARTMENT OF REVENUE [NHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF: FILE NUMBER: FERN E.WILSON 21-11-822 All real property owned solely or as a tenant in common must be reported at fair market value.Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller,neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1� 712 Ayres Ave.,Lemoyne,PA,Cumberland County Parcel ID 12-22-0824-258 110,800.00 2 13 West Highland Ave.,Enola,PA,Cumberland County Parcel ID 09-15-1291-104 134,300.00 TOTAL(Also enter on Line 1, Recapitulation.) $ 245,100.00 If more space is needed,use additional sheets of paper of the same size, REV-15og EX+(01-10) � pennsylvania SCHEDIJLE F DEPARTMENTOFREVENUE �OINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: FERN E.WILSON 21-11-822 If an asset became jointly owned within one year of the decedenYs date of death,it must be reported on Schedule G. SURVIVING)OINT TENANT(S) NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A• Stanley F.Wilson,Jr. 1001 Oriole Dr., Mechanicsburg, PA 17050 son B. C. 70INTLY OWNED PROPERTY: IETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH IfEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMItAR DATE OF DEATH DECEDENT'S VALUE OF NUMBER TENANT JO[NT IDENTIFYIN6 NUMBER.ATTACH DEED FOR 101NTLY HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1. A. 06101/07 Acct.No.5140069512,Savings,PNC Bank 8,438.00 50 4,219.00 TOTAL(Also enter on Line 6, Recapitulation) $ 4,219.00 , 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 FIIE NUMBER FERN E. WILSON 21-11-822 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1� Neill Funeral Home,3401 Market Street,Lemoyne, PA,funeral expense 2,844.22 2 Joe's Original Pizza,334 East Penn Drive, Enola,PA,funeral refreshments 84.78 3 Woodlawn Memorial Gardens,4855 Londonderry Road,Harrisburg,PA,burial 1,975.45 B. ADMINISTRATIVE COSTS; 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City ....._... _ ..._...State ZIP ........ _..... __....... _.......... .......... Year(s)Commission Paid: _........... _._.. _............_. 5,451.00 2. Attorney Fees: 3. family Exemption: (If decedent's address is not the same as claimant's,attach explanation.) Claimant Street Address City State ZIP Relationship of Claimantto Decedent 4. Probate Fees: 365.50 5. Accountant Fees: 6. Tax Return Preparer Fees: 7. TOTAL(Also enter on Line 9, Recapitulation) $ 10,720.95 If more space is needed, use additionai sheets of paper of the same size. REV-1513 EX+(01-10) � � ��` pennsylvania SCHEDULE 7 DEPAfiTMENT OF REVENUE INHERITANCE TAX RENRN B E N E FICIARI ES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: FERN E. WILSON 21-11-822 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� Stanley F.Wilson,Jr., 1001 Oriole Dr., Mechanicsburg,PA 17050 son 100% ENTER DOLIAR 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. >�: . Yi �»wW�..y,nnrm.r:Mru?•�+?»n i�m�,mryx+.+.r�M,.+-......_. I Last Will and Testament � of Fern E. Wilson I, FERN E. WILSON, of 13 West Highland Avenue, Enola, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this to be my Last Will and Testament, hereby revoking and making void all previous Wills and Codicils heretofore made by me. FIRST I order and direct my personal representative hereinafter named to pay all of my just debts, expenses of my last illness, funeral expenses, including my grave marker and perpetual care, and expenses involved or connected with the administration of my estate, as soon after my death as is reasonably as possible. However, my personal representative Y�_> need not accelerate and pay those unmatured obligations which, in his, her or its opinion, �N it might be proper and more advantageous to retain or renew and pay as they become due '�., �����` and payable. � `•J � ''� SECOND �..-.��;'� I give, devise, and bequeath the rest, residue and remainder of my Estate of every ���; . nature and wherever situate, at my date of death, together with all insurance proceeds •,J thereon, to my children, Stanley F. Wilson, Jr. and Charles D. Wilson, living at the time ..�� '` of my death,to be divided as equally as practicable. �.:� ,....., THIRD . i` �1'�, 1 ;i I order and direct that any estate, inheritance or similar tax due as a��result of m� , death with respect to any property passing as a result of my death, shall be� from��te z, ,=�; c_... �-��-, � r�- C= - .7 '.��f� r , _�' N !C/�� C!7 %i �`�n �....., �- 7C�-i� -J -. � .�i_ ._ -r'� � -r� �� �• - �!'t .:_, �/�G� 1 �;' T7 1 residue of my Estate before its division into shares and prior to distribution as an expense of administration and that no part of the taxes should be prorated or apportioned among the persons or beneficiaries receiving the taxable property. It is my express intention that all inheritance taxes imposed as a result of my death be paid from the residue of my estate whether or not the property passes under my Last Will and Testament. My personal representatives shall have full power and authority to pay, compromise or settle any such taxes at anytime whether with respect to present or future interests. FORTH I hereby authorize and empower my Executor hereinafter named to sell all of the real property and any or all of the personal property not specifically bequeathed herein, which I may own or to which I am entitled at the time of my death, in the sole discretion of my Executor at private or public sale, with or without an Order of Court, at such time or times and upon such terms as the said Executor shall deem proper for the best interests of my estate or of my beneficiaries, thereby converting the same to cash. I further �'� authorize and empower my said Executor to execute, acknowledge and deliver all proper s, �`�' writings and deeds of conveyance and transfer thereof. t;�� �.:�`�? FIFTH � �_.> �=•=� I nominate, constitute and appoint my son, STANLEY F. WILSON, JR., as �'�� executor of this my Last Will and Testament. If he is unable or unwillir�g to serve or �,��� ceases to act as executor, then I nominate, constitute and appoint my other son, r CHARLES D. WILSON as executor of this my Last Will and Testament. I direct that my � ,_� persvnal representative shall not be required to give or post bond for the faithful � � � ' performance of his, her or its duties in this or any other jurisdiction. ,: , 2 IN WITNESS WHEREOF, I have hereunto set my hand to this my Last Will and Testament which consists of three (3) pages to each of which I have affixed my signature, this�day of!�'�`�-��✓>--�t , 1999. '�.� '4.-� '-� �i.-, ,.,�--�J1.�7..� ' r!;�f�l%�=/:��_ _ y . FERN E. WILSON Signed, sealed published and declared by the above-named FERN E. WILSON as and for her Last Will and Testament, in the presence of us and each of us, who, at her request and in her presence and in the presence of each other, have hereunto subscribed our names as witnesses thereto the day and year last above written. ., .� ��,,�,-�- , � ���. 3 _._._. _..__.___._...... ___.._._._�_.. °� ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA : : SS COUNTY OF CUMBERLAND . I, FERN E. WILSON, the testator whose name is signed to the attached or foregoing instrument, having been c�uly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. � , . �,_, c,� t.__....- i):l, c � �� / '� n�_,)-�_: ..� _.; j).�� / ��_..�f�"-!hl—r- -- irc FERN E. WILSON Sworn or affirmed and acknowledged before me by FERN E. WILSON, the testator, this /( r� day of ILs�4'�:�zr , 1999. .�;�',--�,..�;- -�'� . Not�y Notarial Seal Willfam L.Grubb,Notary Public Lower Allen Twp.,Cumberland County My Commission Expires Aug. 13,2001 4 __.._..... _ _._...._...v ....�, AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA . : SS COUNTY OF CUMBERLAND : WE, C.� 't��r�;�C..��.+t�,oL�ry , and ���'? .1 ���� , the witnesses whose names aze attached to the foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the testator sign and execute the instrument as her Last Will and Testament; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein ex�ressed; that each subscribing witness in the hearing and sight of the testator signed the Last Will and Testament as witnesses; and that to the best of our knowledge the testator was at the time 18 or more years of age, of sound mind and under c raint or undue influence. '� ,/'� (seal) , � — �-- �/ � (seal) Sworn or affirmed and subscribed before me by �, {.�T�-c�t, C.��.Y.,-vz , and ��r7„� � ,�-iJa� , witnesses, this_,�day of/l>'c�✓t?„�t�, 1999. Notarial Seal C�.---- l�-, William L.Grubb,Notary Public Lower Allen Twp.,Cumberland County Nota My Commission Expires Aug.13,2001^ �' $ Mv Propertv Homp , Notes & Resnonses - • Similar Pro erties . General Information �� , Parcel ID: 09-15-1291-104. Owner: WILSON, STANLEY & FERN E .�a.;.;: ,� Gene_____ral Info Owner Name&Address Dwe��i�g Property Identiflcation tmaaes WILSON, Outbui�dlnas Deeded Owner STANLEY & FERN Control No Site Info E 09003744 Land (Fair Marketl Unit/Lot No Land (Clean and Greenl Sale_ s Fiistorv Mailing Address 1001 ORIOLE Value Summarv DRIVE �eeded Acres 0.2 Value H� Old Map Numbe� Co—mments Map City, State, Zip MECHANiCSBURG , PA 17050 Sales ": <��';' � ' ��, fi Property Location Date of Sale Mv Propertr Home 01/01/1983 09- EAST Assessment Office Municipality PENNSBORO Selitng Price �obby � �-09 0� School Distrlct pE NSBORO SD �eed Book-Page 0017C-00458 Neighborhood 912 -South Enola Multi-Parcel Situs Address 13 W HIGHLAND AVENUE Current Market Assessed Value Market Land $26,900 Description Market Building $107 400 LAND Total Market Assessed $134,300 Property Descrlptlon Current Ciean 8 Green Assessed Value Property Type R: Residential With Buildings C$G Land Land Use Type Fami�Residential 1 CgG Building Tieback Parcel C�G �SeSBed Tieback ID C�G Approved Not Eligible Homestead/ Farmstead HS Approved N FS Approved N Until further notice, all informal review requests must be submitted by calling (717) 240-6350. .2 7/l l/2014 9:45 AM � o 0 0 0 � r � b 3 � x � � � � � y r � n � � y x x z � o � � y � i--i U, cn u, cn u] r- F�- w o a F�'• w �4 o N (D cD o a cD r- G O cD (D cD >C £ �* G �v U� H 'V � \ \ \ \ � � N ri tS F�• !n V� Cn W rt S ri r't Cn � ri I-� rt N N F�' rt (D O F�' W (� C�7 C J F� cn o N o o N- (D x' N• i--� rt � C] Q- lD (D n (D r+ lD N N rt rr �Q (D 1-� n N n �' Cd C� N O lo o N W rt .. .. 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