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Home My WebLink About07-11-14 � - � 15056],0105 REV-1500 EX�oz_��>�Fr, � PA Department of Revenue Pennsytvania OFFICIAL USE ONLY Bureau of Individual Taxes '""""° `°"'' County Code Year File Number PO BOX z8o6oi INHERITANCE TAX RETURN l� �� Harrisburg,PA 1�1z8-o6oi RESIDENT DECEDENT Z� ENTER DECEDENT INFORMATION BELOW Sociai Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 10/12/2013 09/10/1953 DecedenYs Last Name Suffix Decedent's First Name MI ' FLOWER JR JAMES p (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI ,FLOWER DAWN L Spouse's Social Security Number THIS RETURN MUST 8E FILED IN DUPLICATE WITH THE 202-52-1561 REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW � 1.Original Return p 2. Supplemental Return p 3. Remainder Return(Date of Death Prior to 12-13-82) O 4. Limited Estate p 4a. Future Interest Compromise(date of p 5. Federal Estate Tax Return Required death after 12-12-$2) � 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 SECTtON MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number ,.d THOMAS E. FLOWER (717) 243-5513 �"� REGISTER�LS USE O'W IY :� "�` ,;-i` � 'y' ' �� (^-- r " '=', First Line of Address '�-''��^��;_� ;� ~ i C _• .' ��,. _, ' �.; FLOWER LAW, LLC �u%; . E -.: pr,�_ ..r, -:., , , Second Line of Address �'}C%"�' �� < ;-.-._ i::.�� 10 W. HIGH ST �-`', "�� `,.�� DAT�FILED � City or Post Office State ZIP Code - CARLISLE PA 17U13 CorrespondenYs e-maii adaress:tom@flower-law.com Under penalties of perjury,I dec�are 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. SIG RE OF PERS RE NSIBLE FOR FILING RETURN DATE � d ADDRESS DAWN L. FLOWER, EXEC., 404 W. SOUTH ST., CARLISLE, PA 17013 SIG TUR PRE THAN REPRESENTATIVE DATE - �7 a � /�L ADDRESS THOMAS E. FLOWER, FLOWER LAW, LLC, 10 W. HIGH ST., CARLISLE, PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 � 15056101�5 1,5�5610105 � �� • J �505610205 REV-1500 EX(FI) DecedenYs Social Security Number oecede�t's Name: JAMES D. FLOWER, JR. RECAPITULATION 1. Reai Estate{Schedule A). .. . .. .. . . . . . . . . . .. . .. .. . . . . . . . . . . .. . .. . . . . . . 1. 2. Stocksand Bonds(Schedule B) .. . . . . . . .. . . . .. . . . . . .. . .. . . .. . . . . . . . . . 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule G) .. . . . 3. 4. Mort a es and Notes Receivable Schedule D 4. 10,000.00 9 9 � ) . . . .. . .. . .. . . . . . . .. . . . . . .. . 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E). . . . . . . 5. 6. Jointly Owned Property{Schedule F) O Separate Billing Requested . . .. . . . 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested.. . . . . . . 7. 8. Totai Gross Assets total Lines 1 throu h 7 8. 10,000.00 ( 9 ). . . . . .. .. . . . .. .. . . . . . .. . . . . . . 9. Funeral Expenses and Administrative Costs(Schedule H). . .. . . . . . . . .. . . . . . . 9. 10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule I).. . . . . . . . .. . .. . 10. ' 11. Total Deductions(totai Lines 9 and 10). . . .. . .. . . . .. . . . . . . . .. .. . . . .. . . . . 11. 12. Net Value of Estate(Line 8 minus Line 11) . . .. . . ... . . . ... . . . .. . .. . . . . . . . 12. 13. Charitable and Governmentai 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. 10,0��.00 TAX CALCULATION-SEE INSTRUCTIONS FdR APPLICABLE RATES 15. Amount of Line 14 taxabie at the spousal tax rate,or transfers under Sec.9116 10,000.00 (a}(�.2)X.0 O 15. 0.00 16. Amount of Line 14 taxable at lineal rate X.0_ 16. 17. Amount of Line 14 taxable at sibling rate X.12 17. 18. Amount of Line 14 taxable at collateral rate X.15 18. 19. TAX DUE . . . .. ... .. . .. .. . . . .. . . . .. .. . . . . . . . .. . .. .. . .. . . .. . . . .. . .. . 19. �.0� 20. FIL�IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT p Side 2 � 15�561�2�5 150567,0205 J � REV-1500 EX(FI) Page 3 File Number �I _ I� „� ' ` /S �!� , - Decedent's Complete Address: DECEDENT'S NAME JAMES D. FLOWER, JR 5TREETADDRESS 404 W. SOUTH ST CITY STATE ZIP CARLISLE PA ' 17013 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 0.00 2. CreditslPayments A.Prior Payments B.Discount Total Credits{A+g) (2) 0.00 3. Inferest -.-..----..__.._.�--.---.- - (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) 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 .............................................................................................................................. ❑ � 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 consitleration?.............................................................................................................. ❑ � 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 contains a beneficiary designation? ........................................................................................................................ ❑ � IF THE ANSWER TO ANY OF TNE ASOVE QUESTIONS 15 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 chiid 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 decetlenYs 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 tlecedent'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 decetlent,whether by blood or adoption. REV-15i).'EX+(04-1.3) � r pennsylvania SCI�IEDULE D DEPARTMENTOFREVENUE MORTGAGES & NOTES INHERITANCE TAX RETURN RECEIVABLE RESIDENT DECEDENT ESTATE OF FILE NUMBER JAMES D. FLOWER, JR. 21-13-1165 All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH q REMAINING BALANCE DUE ON SALE OF DECEDENT'S FRACTIONAL INTEREST IN REAL I ESTATE AT 26 W.HIGH ST, BOROUGH OF CARLISLE, UNDER INSTALLMENT SALES AGREEMENT EXECUTED PRIOR TO DEATH,"BALOON"PAYMENT DUE OCT 2014 10,000.00 I I I I I I I TOTAL(Also enter on Line 4, Recapitulation) $ 10,000.00 pf more space is needed,insert additional sheets of the same size.) REV-1513 EX+(O1-10) � �`.'' pennsylvania SCHEDULE ] � �� D[PARTMENT Of REVENUE INHERITANCE TAX REfURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: JAMES D. FLOWER, JR 21-13-1165 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• DAWN L.FLOWER,404 W SOUTH ST,CARLISLE, PA 17013 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 EIECTION 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. � � I/(�, � . - . � - f E � , £ � ; £ € 3 { t ��.t �'11 � t �xn�r C�I��k�m�rtt � � � ; OF � 7 � ? JAMES D. FZOWER, JR. � t , � ; I , JAMES D . FI,OWER, JR. , of the Borough of Carlisle , � t ( �: � Cumberland County, Pennsylvania, being of sound and disposing i � � mind, memory and understanding, do hereby make , publish and € � j declare this as and for my Zast Will and• Testament, hereby � E revoking and making void any and all former Wills, Codicils, or ; ; � � writings in the nature thereof, by me at any time heretofore � ; ; ? made . ' � _ � FIRST: I hereby order and direct my Executrix, ; � ' = hereinafter named, to pay all my just debts, funeral expenses, � i ? � testamentary expenses and all Inheritance , Estate , Transfer and = � i Succession Taxes, as soon as may be conveniently done after my ; �t � death, out of my residuary estate . � � � SECOND: All the rest, residue and remainder of my � Y � estate, be it real, personal or mixed, of whatsoever kind and � t � wheresoever situate , I hereby give , devise and bequeath to my � 1 �, � �� .. } � wife ,,�D_awn��. Flow�e.x. _� s_ � !.!.t � �.,.i �-.� � C,` , __ . ` � � � —' ` L_.— .. _ r'. t i'. !-!�— !�:_ , L�� `�ti) �,., £ � �.� ";� � .� � CZ �F �--i f ; • ---' � 1'..! �� _.. � �^T --- _. ". _ u� 3 (��:_ {�-'�. _.� 4 t � � t C=:; � :; -- i:_ . _ . � .. �__ _ .:.`�_ e C? �.sJ � � 1 � 1 t.l rl:� `Y� C„� � � r, - _ � � � � i i � � 4 _,:._:_.___ ,. � . 3 . THIRD: In the event that my said wife shall predecease me , I hereby give , devise and bequeath my residuary estate to my daughter , Zenore Ramsey Flower , and any and all of my other children born subsequent to the execution of this Will, in equal shares. I,ASTI,Y: I hereby nominate , constitute and appoint my wife , Dawri Z. Flower , to be the Executrix of this, my Last Will and Testament . In the event that my said wif e shall be unable to serve as Executrix for any reason, I appoint my father, James D . Flower, as Executor . No personal representative shall be required to file bond in this or any other jurisdiction. � IN WITNESS WHEREOF, I have hereunto set my hand and seal this ti day of ��n1�.t�a«,,:�_� � 98$• � (SEAL) am s D . Flo er , Jr. S�GNED, SEALED , PUBLISHED and DECI,ARED in the presence of: ^ �r,.r �, .j t�« % � ` �. �� f� � ' �' � � � �r.. t�i r. r,....,. I i \. - 2 - � ,.��, . A COMMONWEAI,TH OF PENNSYZVANIA ) ss. COUNTY OF CUMBERZAND ) We, � ' and . , the witnesses whose n mes are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testator , Ja,mes D . Flower , Jr . , sign and execute the instrument as his Last Will; that he 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 that time 18 or more years �f age , of sound mind and under no constraint or undue influence . Sworn or affirmed to and subscribed to before me by , ' and ��,/.U�� L��1 ��-�(,�-�--- this p"�� t day of (��,C.� . , 1988. � �—�-- Wi ness � ,�: j� � �.�-t�L.�_.�_�, C(�, ;�.?_t�_ �^�t" `.�. Witness , Notar - NOTARIAL SEAL MERLENE MARHEVKA, Notary Public Cariislc. Cumberiand County, Pa. M� Ccmmission Expirea 6/7/gp - 4 - ,�,��..�, �...:.�.,. - _ _, _ . . �� COMP�IONWEAI,TH OF PENNSYLVANIA ) ss. COUNTY OF CUMBERLAND ) � I, James D . Flower , Jr . , Testator , 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 willingly; and that I signed it as my free and voluntary act for the purposes therein expressed . Sworn or affirmed to and acknowled ed fore me, by Ja D . Flower , Jr. , Testator , this _�� day of ,L_,, , 1988. _'S � e ator Not ry ------�—_._ NOTARIAI. SEAL MERLENE MkRHEVKA. Not�ry Public Carlisie. Cu;nLerland County. Pa. t�ly Comrr�i�sicn Expires 6/7/9p - 3 -