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HomeMy WebLinkAbout08-01-14 J 1505610143 REV-'1500 Ex(D2-11) �. OFFICIAL USE ONLY PA Department of Revenue Pennsylvania coanry code Year FAa NMmber Bureau of Individual Taxes EPMiMFMOFpEYFNVE PO 80X.280601 INHERITANCE TAX RETURN 21 14 0592 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 03 16 2014 11 11 1927 Decedent's Last Name Suffix Decedent's First Name MI PROWELL JR ELZIE G (if Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI PROWELL ELIZABETH - D Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ` Q 1. Original Return 2. Supplemental Return 3. Remainder Return(Date of Death Prior to 12-1382) 4. Limited Estate 43.Future Interest Compromise 5. Federal Estate Tax Return Required ate {d of death after 12-12-52) _ © S Decadent Died Testate 7 Decedeppt Maintained a Living Trust B. Total Number of Sate Deposit(Attach Copy or Will) (Anson Gcpy of Trust) p t Boxes II��tt g. Litigation Proceeds Received 1o.Spousal PpvedY Credit Da a of Death 11.Electlon to tax antler Sec.9113(A} t_J aeexeen 12-31-Ji dew{-i- 5) (Attach Schedule O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number JAMES D BOGAR (717) 737 8761 REGISTER OF iltr[LLS USE&MLY First Line of Address C= ,a 7 ONE WEST MAIN STREET Gt';rf Second Line of Address �C>,� C7 C: m City or Post Office DATE Fi D -- State ZIP Code .,.D r �.�r SHIREMANSTOWN PA 17011 — Correspondent's e-mail address: lbogarfa"tbogarlaw.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 We,correct and complete,Declaration of preparer other than the personal representative is based on all Information Of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE Elizabeth D Proweit TiL ADDRES _306 Norman Road,Camp Hill,PA 17011 SIGNATURE REPAR O ER THAN REPRESENTATIVE DATE James D. Bogar ? 12.c2 V4 ADDRESS One West Main Stree , Shiremanstown, PA 17011 Side'1 1505610143 1505610143 J YY J 1505610243 REV-1500 EX Decedent's Social Security Number oecedertts Name Prowell, Elzie George Jr. 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&Notes Receivable(Schedule D)........................................................ 4. 5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)............... 5. 3 , 781 . 11 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers&Miscellaneous It Probate Property (Schedule G) Separate Billing Requested............ 7. 8. Total Gross Assets (total Lines 1 through 7)........................................................ 8, 3, 781 . 11 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 12. Net Value of Estate(Line 8 minus Line 11)............................. .. . . 3 , 781 . 11 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. 3 , 781 . 11 TAX COMPUTATION-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.00 3 , 781 . 11 15. 0 . 00 16. Amount of Line 14 taxable at lineal rate X .045 0 . 00 16. 0 . 00 17. Amount of Line 14 taxable 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. ❑ Side 2 1505610243 1505610243 REV-1500 EX Page 3 File Number.21-14-0592 Decedent's Complete Address: DECEDENT'S NAME Prowell, Elzie George Jr. STREETADDRESS 306 Norman Road CITY - STATE ZIP Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1} 0.00 2. Credits/Payments A. Prior Payments B. Discount 0.00 _ Total Credits(A +B) (2) 0.00 3. Interest (3) 4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2,Line 20 to request a refund 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;or.................------..._................................................................._............... x d. receive the promise for life of either payments,benefits or care?............................................................ x 1 If death occurred after Dec. 12, 1962, 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 contains a beneficiary designation?.........................................................................................-....................... ❑ 0 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)(t.1)(i)}. For dates of death on or after January 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 fling 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 adaptive 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-1508 EX.111-10) SCHEDULE E pennsylvania^ CASH; BANK DEPOSITS, & MISC. DEPARTMENT OF REVENUE • INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT - ESTATE OF FILE NUMBER Prowell, Elzie George Jr. 21-14-0592 inddude U*wv esds a ffi�petlon ae.04e det9lh@PmeeeG5,s8ta receivetl b7`the estate. . Ali property Join0y�e�+v(In the rfght of 8urvirwahip mu4t ba CisdoSad on schedule f. ITEM VALUE AT DATE NUMBEROESCRIPTION _ OF DEATH 1 PNC Bank-Checking Account No,5140228819. Date of death balance$3,781.11. This 3.781.11 account was non-interest bearing. TOTAL(Also enter on Line S.Recapitulation) 3,781.11 (If mare space Is needed,additional pages of the same size) Copydght(c)2010 form software only The Lackner Gro up, Inc. Form PA-1500 Schedule E(Rev.11-10) Jul. 9, 21114 2:47PM PNC Bank No, 72,38 P. 1 GPNC July 9, 2014 James D Bogar Esq 1 W Main St Shiremanstown, PA 17011 RE: Name: Elzie G Prowell SSN:201-18-2273 DOD; 03-16-2014 Dear Mr. Bogar: In response to your request for Date of Death (DOD) balances for the customer noted above,our records show the fallowing: Checking Account Account#5140228819 Established: 11-16-1988 ELZIE G PROWELL DOD balance: $3,781.11 non interest bearing Please note that this office provides date of death balances for deposit accounts(IRAs,CDs, Checking and Savings). We do not process any financial transactions or provide statements. If you need assistance with any of these items, please call 1-888-PNC-BANK(1.888-762-2265)or stop by your local PNC Bank branch office_ Sincerely, National Financial Services Center PNC Bank, N.A. Member FDIC This message is intended for the use of the individual or entity to which it is addressed and may contain information that is privileged, confidential and exempt from disclosure under applicable law, if the reader of this message is not the intended recipient or the employee or agent responsible for delivering this message to the intended recipient,you are hereby notified that any dissemination, distribution or copying of this communications is strictly prohibited. if you hove received this communication in error,please notify me immediately by reply or by telephone at 800-762-1775 and immediately destroy this faxed document. Page 1 of 1 REV-1517 EX-(ef.to) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE - INNERn'ANCETAXRETURN BENEFICIARIES - RESIDENT DECEDENT ESTATE OF PILE NUMBER Prowell,Elzie George Jr.- 21-14-4592 RELATIONSHIP TO NAME AND ADDRESS OF SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S)RECEIVING PROPERTY 'DECEDENT DD Not LISt Trust.Mt (Words) {$$$) I. TAXABLE DISTRIBUTIONS [include outright spousal distributions,and transfers under Sec.9116(a)(1.2)) Elizabeth 0.Prowel[ Wife Rest,residue 306 Norman Road and remainder Camp Hill,PA 17011 Total Enter dollar amounts for distributions shown above on lines 15 throw h 18 on Rev 1500 cover sheet,as appropriate. - - NON-TAXABLE DISTRIBUTIONS: - IL A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX I$NOT TAKEN S.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART It-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ONLINE 13 OF REV-1500 COVER SHEETI Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule J(Rev.01-10) r , LASTWILL-AND-TESTAMENTOF ELZIE GEORGE PROWELL, JR. I, ELZIE GEORGE PROWELL, JR. , of Camp Hill, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do make, utter and publish this my Last Will. and Testament, hereby revoking all former Wills by me heretofore made. 1. I order and direct that all my just debts and funeral expenses be fully paid and satisfied by my Executrix hereinafter named as soon as may be convenient after my decease. 2. I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal or mixed, of whatsoever nature and wheresoever situate of which I shall die seized and possessed, or to which I shall be entitled at the time of my decease to my wife, ELIZABETH D. PROWELL. 3. In the event that my said wife, ELIZABETH D. PROWELL, should predecease me, or should we die in a common disaster, I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, of whatsoever nature and wheresoever situate of which I shall be entitled at the time of my ,decease to my daughter, ANN MARIE PROWELL, and my son, KEVIN GEORGE PROWELL, both of Camp Hill, Cumberland County, Pennsylvania, in equal shares per stirpes. - 4. I nominate, constitute and appoint my said wife, ELIZABETH D. PROWELL, Executrix of this my Last Will and Testament, to serve without bond of any type whatsoever. In the event that my said wife,- ELIZABETH D. PROWELL, should predecease me, or be unable to serve for any reason whatsoever, I nominate, constitute and appoint my aforesaid children, A14N MARIE PROWELL and KEVIN GEORGE PROWELL, in the event that he has reached the age of 18 years, or their survivor, as Executors to serve without bond of any type whatsoever. In the event that both of my children should predecease me or be unable to serve for any reason whatsoever, then I nominate, constitute and appoint CCNB BANK NA as Executor. 5 . 1 direct that my Executor(s) serve as Guardian of the estate of any minor beneficiaries to serve without bond of any type whatsoever. IN WITNESS WHEREOF, I have to this my Last Will and Testament, set my hand and seal at the end hereof, this -Zli day of . 1482. 6Y )J.J±SEAL) E E G ---^ OWELL,..JR: Signed, sealed, published and declared by ELZIE GEORGE PROWELL, JR. , the above named Testator, as and for his Last Will and Testament, in our presence, who, in his presence, at his request, and in the presence of each other, have subscribed our names as attesting witnesses. V � - 2 -