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Home My WebLink About07-17-14 (2) J 1505610105 REV-1500�"03-'°'FI1 '' OFFICIAL USE ONLY Department Revenue Pennsylvania Bureau of Individual Taxes ""�"` County Code Year File Number PO BOXa8o6o1 INHERITANCE TAX RETURN Harrisburg PA 17128-0601 RESIDENT DECEDENT 1 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Dale of Birth MMDDYYYY 12/15/2013 07/24/1951 Decedent's Last Name suffix Decedent's First Name MI SHOWALTER THOMAS H (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI SHOWALTER SANDRA G Spouse's Social Security Number - THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW m 1. Original Return O 2.Supplemental Return O 3. Remainder Return(Dale of Death Prior to 12-13-82) O 4.Limited Estate O 4a.Future Interest Compromise(date of O 5. Federal Estate Tax Return Required death after 12.12.82) OD 6. Decedent Died Teslale O 7.Decedent Maintained a Living Trust 0 B. 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 COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number SANDRA G SHOWALTER (717)486-8705 REGISTER OFMLLS USE ONLY-- ? %" co L n C First Line of Address MIr. r �I 1129 PINE RD 5i ri1 G Second Line of Address _ CDC-, 3� T t]r_ zl O — rn DATE15LEb City or Post Office State ZIP Code -,rl CARLISLE PA 17015 Correspondent's 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 knov ledge and belief, It is true,coned and complete.Dedamdon of preparer other than the personal representable Is based on all infonnatlon of which preparer has any knomedge. SIG TURE_ Of,PERSON,R�BP IB F R F RETURN DAJE// �ADDRE 112 P ne Road, Cpqisle, PA 17015 SIG AT RE OF PR AR TM N REPR E VE DAT D ESS Touchstone rive, Cadisle, PA 17015 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610105 1505610105 J 1505610205 REV-1500 EX(FI) Decedent's Social Security Number Decedent's Name: THOMAS H SHOWALTER RECAPITULATION 1. Real Estate(Schedule A). ............................................ 1. 0.00 2. Stocks and Bonds(Schedule B) ....................................... 2. 155,355.00;; 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) ..... 3. 0.00 i 4. Mortgages and Notes Receivable(Schedule D)........................... 4. 0.00 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E)....... 5. 15,000.00 6. Jointly Owned Property(Schedule F) O Separate Billing Requested ....... 6. 304,720.00 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property --� (Schedule G) O Separate Billing Requested........ 7. 432,369.00 8. Total Gross Assets(total Lines 1 through 7)............................. 8. 907,444.00 S. Funeral Expenses and Administrative Costs(Schedule H)................... 9. 15,129.00 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............... 10. 0.00 11. Total Deductions(total Lines 9 and 10)................................. 11. 15,129.00 1 12. Net Value of Estate(Line 8 minus Line 11) .............................. 12. 892,315.00 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J) ........................ 13. 0.00 14. Net Value Subject to Tax(Line 12 minus Line 13) ........................ 14. 892,315.00 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal lax rate,or transfers under Sec.9116 - - - - - i 892 (a)(1.2)X.0- ,315.00 15. 0.00 16. Amount of Line 14 taxable at lineal rate X.0- 0.00 . 16.: 0.00 j 17. Amount of Line 14 taxable I at sibling rate X.12 0.00 17,: 0.00 18. Amount of Line 14 taxable _ at collateral rate X.15 0.00 ; 18., 0_00 19. TAX DUE ......................................................... 19. 0.00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 1505610205 1505610205 J REV-1500 EX(F) Page 3 File Number 2014-10,17Y' Decedent's Complete Address: DECEDENTS NAME THOMAS H SHOWALTER STREET ADDRESS 1129 PINE ROAD CITY STATE ZIP CARLISLE PA 17015 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 (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) 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.......................................................................................... ❑ b. retain the right to designate who shall use the property transferred or its income............................................ ❑ c. retain a reversionary interest.............................................................................................................................. ❑ 0 d. receive the promise for life of either payments,benefits or care?...................................................................... ❑ 0 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 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? ........................................................................................................................ E ❑ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. r - -- - - --_ - — - THE RETURN. 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)(11)(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[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-15o3 EX.(8-v) 17 pennsylvania SCHEDULE B DEPARTMENT OF REVENUE STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER THOMAS H SHOWALTER 2014-00174 All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 4,294 shares Windstream Holdings,Inc 34,180.00 2 MassMutual Life Insurance Annuity#EDG50551192 121,175.00 TOTAL(Also enter on line 2, Recapitulation) $ 155,355.00 If more space is needed,insert additional sheets of the same size • REV-rSo8 EX+(oe-rz) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: THOMAS H SHOWALTER 2014-00174 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 Clothing,jewelry,gun collection 15,000.00 TOTAL(Also enter on Line 5, Recapitulation) $ 15,000.00 If more space Is needed,use additional sheets of paper of the same size. REV-i5o9 EX+(oJ-io) pennsylvania SCHEDULE F DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: THOMAS H SHOWALTER 2014-00174 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(S)NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A.SANDRA G SHOWALTER 1129 PINE RD SPOUSE CARLISLE,PA 17015 B. C. JOINTLY OWNED PROPERTY: IEnER DATE DESCRIPTION OF PROPERTY % DATE OF DEATH REM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUM NUMBER OR SIMIM DATE OF DEATH DECEDENTS VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER ATTACH DEED FOR JOINTLY HELD REAL ESTATE VALUE OF ASSET INTEREST DECEDEMS INTEREST 1. A. 01/01/11 Members 1st FCU Checking Account 6,823.00 50 3,412.00 2 A 01/01/11 Members lsl FCU Savings Account 12,678.00 50 6,339.00 3 A 11/05/10 MassMulual Life Insurance Annuity 378,367.00 50 189,184.00 4 A 11/05110 MassMutual Life Insurance Annuity 211,569.00 50 105,785.00 TOTAL(Also enter on Line 6, Recapitulation) $ 304,720.00 If more space is needed,use additional sheets of paper of the same size. REV-1510 EX+ (08-09) �i pennsylvania SCHEDULE G yea DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER THOMAS H SHOWALTER 2014-00174 This schedule must be completed and filed If the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. DESCRIPTION OF PROPERTY REM ma TKE NWE T WE TTUxsFEaEE,Txva aRAnaysxtoTO rxCEO<xr,w0 DATE OF DEATH % DECD'S EXCLUSION TAXABLE NUMBER THEDATEOFTRwsmn.ATFAO11COR'DFINEDEEDFOaR ISTATE. VALUE OF ASSET INTEREST nFACGUCAj VALUE 1. (IRA)American Funds account#82213034 170,772.00 100 170,772.00 (IRA)MassMutual Life Insurance Annuity#OSL24703781 2 199,738.00 100 199,738.00 (IRA)MassMutual Life Insurance Annuity#TRN44825113 3 61,859.00 100 61,859.00 TOTAL(Also enter on Line 7,Recapitulation) $ 432,369.00 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 ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER THOMAS H SHOWALTER 2014-00174 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Stradling Funeral Homes,Inc.,30 N 9th Street,Akron,PA 17501 8,270.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: 0.00 Name(s)of Personal Representative(s) Sandra G Showalter Street Address 1129 Pine Road city Carlisle state PA Zip 17015 Year(s)Commission Paid: 2. Attorney Fees: 0.00 3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation.) Claimant Street Address City State_ZIP Relationship of Claimant to Decedent 4. Probate Fees: 859.00 5. Accountant Fees: 6. Tax Return Preparer Fees: 7. Financial Services 6,000.00 TOTAL(Also enter on Line 9, Recapitulation) $ 15,129.00 If more space is needed,use additional sheets of paper of the same size. REV-1513 EX+(01-10) ?pennsylvania SCHEDULE ] DEPARTMENT OF REVENUE INHERITANCE TAX RMRN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: THOMAS H SHOWALTER 2014-00174 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).] I. SANDRA G SHOWALTER, 1129 PINE ROAD,CARLISLE,PA 17015 SPOUSE 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 TAXIS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART 11—ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ONLINE 13 OF REV-1500 COVER SHEET. If more space Is needed,use additional sheets of paper of the same size. 1 a r LAST WILL AND TESTAMENT or rn-- THOMAS H. SHOWALTER ." 1, THOMAS H. SHOWALTER of Mechanicsburg, S,amborlandn County, Pennsylvania, declare this to be my Last Will and �esta- ment hereby revoking and making void all Wills, Codicils, or writings in the nature thereof by me at any time heretofore made. ARTICLE I I direct that the expenses of my last illness and fu- neral shall be paid from my Estate as an Administration expense. ARTICLE 11 I give all my property, real and personal, to my Wife, SANDRA G. SHOWALTER, provided that if she dies before the Thirtieth (30th) day following the day of my death, this gift shall lapse or be divested and I give such property to my issue living at the death of the survivor of my Wife and myself, per stirpes. Particular items shall be allocated among my issue as they agree, or if they cannot agree, my Executrix shall decide. In the event none of my issue are living at the death of my Wife and myself, then'I give my property as follows: (A) TWENTY ($20,000.00) THOUSAND DOLLARS to my Parents, ' HENRY J. SHOWALTER and ALTHEA R. SHOWALTER, his Wife; l (H) The remainder of my estate to be divided equally between my Parents, HENRY J. SHOWALTER and ALTHEA R. SHOWALTER, his Wife, and my Wife's Parents, E. RAY LONG and DORIS L. LONG, i his Wife. ARTICLE III In the event my spouse predeceases me, I appoint my Executrix as Guardian with power (Y) to hold for minors all prop- Page One of Five Pages f erty payable by law to a Guardian appointed by my Will: (2) after considering the minor's wishes, to retain tangible personal prop- erty or deliver it to the person standing in the place of a minor' parent, without bond: (3) to invest the balance of the minor's property and all accumulated income without restriction to invest- ments authorized for fiduciaries and (4) to use income and princi- pal for the minor's maintenance and education,, either directly or by payment to any person selected to disburse it whose receipt shall be a complete acquittance therefor. All unexpended principal and income shall be paid to the minor at age 18 . My Guardian may, in discharge of all duty hereunder, pay any minor's share deemed impractical of administration to the person standing in place of the minor's parent or deposit in an interest-bearing account in the minor's name. ARTICLE IV No interest of any beneficiary under this Will or any Codicil hereto shall be subject to anticipation or voluntary or involuntary alienation. ARTICLE V In addition to powers given her by law, my Executrix and her successor and any Guardian acting hereunder shall have the following powers, applicable to all property hold by them, effective without Court Order and until actual distribution: (A) To retain any property received by her (including the stock of any corporate fiduciary acting hereunder): (B) To sell real estate for any purpose, publicly or privately, for such prices and on such terms as she deems proper, without liability on the purchasers to see to application of the purchase monies: (C) To compromise controversies: (D) To distribute in cash or kind or both at such valu- Page Two of Five Pages ations as she may fix. ARTICLE VI All taxes, interest, and penalties thereon payable by reason of my death with respect to property comprising my gross taxable Estate, whether or not passing under this Will, shall be paid from the principal of my residuary Estate. ARTICLE VII If my Wife, SANDRA G. SHOWALTER predeceases me, I appoin my Executrix Guardian of the person of my minor children. ARTICLE VIII I appoint my Wife, SANDRA G. SHOWALTER, Executrix of this Will. If she does not act or continue to act, I appoint my Mother, ALTHEA L. SHOWALTER, Executrix in her place with the same powers and duties. No fiduciary acting hereunder shall be required to post bond or enter security in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal and caused this my Last Will and Testament, consisting of Five (5) typewritten pages, including this attestation clause, to be executed, declared and published this %2 day of n)oLaWIDw- s 1979, at%,x,regbuvf , Pennsylvania. ' THOMA ��S H. HOWALTER Residing at : f Residing at Page Three of Five Pages '-TA- Residing atS/3/ _e 61�OA.B�tl✓ �7 u. / /Q,3 ACKNOWLEDGMENT , j i COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF DAUPHIN ) I, THOMAS H. SHOWALTER, testator, Whose name is signed _ to the attached or foregoing instrument, having been duly qualifie according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly and that I signed it as my free and voluntary act for the purposes therein expressed. -4 THOMAS H. SHOWALTER Sworn or affirmed to and acknowledged before me, by T_HO,MASj H. SHOWALTER, the testator, this /�' day of ( %ry' a 1979• I y ubli My Commissio expires.: 72/67/�j Cheryl L. F6gal,Notary Pub& AFFIDAVIT MP [ommiuion Evpirm Feb. 5, 19L H-i b",P4 Dauphin Cowry COMMONWEALTH OF PENNSYLVANIA ) ) COUNTY OF DAUPHIN ) We, , the witnesses chose amen are signed to the ittached or foregoing instrument, being duly quali- Page Four of Five Pages fled according to law, do depose and say that we were present and saw THOMAS H. SHOWALTER sign and execute the instrument as his Last Will; that THOMAS H. SHOWALTER signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the will as witnesses; and that to the best of our knowledge the Testator was at the time Twenty-one (21) or more years of age, of sound mind and under no constraint or undue influence. v �w Sworn a i ed to and acknowledged before me by , of 1979. /� the witnesses, this �day No ar Pub l' My Commission expires: �� M�rvl 1.Re"&,,N9taN Pubre Nanilh pA 8a9iro Fes. 5, 1983 WuOhin sway Page Five of Five Pages