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Home My WebLink About08-22-14 (2) � 1505610105 REV-1500 EX(02-11)(FI) OFFICIAL USE ONLY pennsylvania PADepartmentof Revenue DEVARTMENTOFREVENUE County Code Year File Number BureauofindividualTaxes INHERITANCE TAX RETURN 21 -12-1 335 PO BOX 280601 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 12192012 11281914 DecedenYs Last Name Suffix DecedenYs First Name MI WILSON HELEN V. (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 BOXES BELOW Q 1. Original Return XQ 2. Supplemental Return Q 3. Remainder Return(Date of Death Priorto 12-13-82) Q 4. Limited Estate Q 4a. Future Interest Compromise(date of Q 5. Federal Estate Tax Return Required death after 12-12-82) XQ 6. Decedent Died Testate Q 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) Q 9. Litigation Proceeds Received Q 10. Spousal Poverty Credit(Date of Death Q 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 T0: Name Daytime Telephone Number N t'9 � � � STEPHEN D. TILEY 717-243-5�38> �, �,� � REGISTER� 11�L�1SE IG�PY � � ;7 ;,,, f'° N i'"t �'t°t _ � C�� ('V � First Line ofAddress - �-': � �. � ^ w� "'*`� "+ -�r4 5 SOUTH HANOVER ST � -�� = --' _ . e, Second Line ofAddress „ , s � � :i ¢ , � ' r- -,a �' c�a DATE FILED City or Post Office State ZIP Code CARLISLE PA 17013 CorrespondenYs e-mail address: Under penalties of perjury,I deGare 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 an all information of which preparer has any knowledge. SIGNA RE OF P�p N RESP�O SI�E�,Q R FILING RETUR DATE �v�o�I) �' ci v(l0 v� '��z=yz� _ �. C��%.,�v.� �/� / �:2a/� —�•--�- � ADD ESS 1202 CREEK ROAD & 85 O,�D MILL ROAD 80TH CARLISLE PA 17015 SIGN R THAN RE ESENT VE pD TE 4 ADDRESS STEPHEN D . TILEY, 5 SOUTH HANOVER STREET, CARLISLE, PA 17�13 PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056101D5 1505610105 � • J 15�5610205 REV-1500 EX(FI) DecedenYs Social Security Number DecedenYsName: HELEN V . WILSON RECAPITULATION 1. Real Estate(Schedule A). .. .. . . . . . . . .. ... .. .. .. ... ... .. . . . . . .. .. .. . 1. �. �� 2. Stocks and Bonds(Schedule B).. . .. . .. ... .. .. .. ... .. .. . . . .. .. ... .. . 2. � . 0� 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C). .. 3. 0. 0� 4. Mortgages and Notes Receivable(Schedule D). . . ... . . . .. .. .. . . . .. .. .. . 4. � . �� 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E). . . . . 5. 2 216 . �5 6. Jointly Owned Property(Schedule F) OSeparate Billing Requested...... . 6. 0 . 00 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) �Separate Billing Requested. .. .. .. 7, 0. �� 8. Total GrossAssets(total Lines 1 throu4h 7)... .. . .. . .. .. .. . .. .. .. .. .. . 8. 2216. 05 9. Funeral Expenses and Administrative Costs(Schedule H).. .. . . .. .. .. . . .. . 9. 15 . �� 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I). . ... . .. .. .. .10. 0. �� 11. Total Deductions(total Lines 9 and 10). .... .. .. .. .. ... . . .. .. . .. .. .. . 11. 15. �� 12. Net Value of Estate(Line 8 minus Line 11). .. .. .. .. .. ... . .. .. . . . .. .. .. 12. 2201. �5 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. 2201. 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 0 15. �.0� 16. Amount of Line 14 taxable at�inea�ratex.o 45 2201. �5 �s. 99. 05 17. Amount of Line 14 taxable at sibling rate X . 12 17. 0. 0� 18. Amount of Line 14 taxable at collateral rate X . 15 18. 0. 0� 19. TAXDUE.. .. .. . .. . .. .. . . .. . .. . . . ... .. .. .. . . . . . . .. ... . .. .. . . .. .. . 19. 99. �5 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 0 Side 2 L 1505610205 1505610205 J REV-15o0 EX(FI) Page 3 File Number 172-32-1699 Decedent's Complete Address: 21-12-1335 DECEDENT'S NAME HELEN V.WILSON STREETADDRESS 1196 CREEK ROAD CITY STATE ZIP CARLISLE PA 17015 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 99.05 2. Credits/Payments A. Prior Payments B.Discount Total Credits(A+B) (2) 0.00 3. Interest (3) 2.73 4. If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT: Fill in box 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) 101.78 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 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?................................. ............... . ►y.....r�........:.... ............................................... Schedule G filed w orig. Return 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�...,. 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 imposed 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. REV-1508 EX+(08-12) SCHEDULE E pennsylvania CASH, BANK DEPOSITS, & MISC. DEPARTMENTOFREVENUE PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Helen V.Wilson 21-12-1335 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. Estate of Violet R. Nailor, Deceased Pennsylvania Estate File No.: 21-2012-0341 Status of Helen V.Wilson as a Residuary Beneficiary of the Violet R. Nailor estate was unknown at the time that the Helen V.Wilson estate was settled,the original inheritance tax return filed, and the inheritance tax paid. Share of Helen V.Wilson Residuary Beneficiary-See Exhibit"A"Attached 2,216.05 TOTAL(Also enter on line 5, Recapitulation) $ 2,216.05 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 INHERITANCETAXRETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Helen V.Wilson 21-12-1335 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: 3. Family Exemption:(If decedenYs address is not the same as claimanYs,attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: 5. Accountant Fees: 6. Tax Return PreparerFees: 7. Register of Wills-Filing Fee for Supplemental inheritance Tax Return 15.00 TOTAL(Also enter on Line 9, Recapitulation) $ 15.00 If more space is needed,use additional sheets of paper of the same size. REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Helen V.Wilson 21-12-1335 RELATIONSHIPTO 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).] Ronald E.Wilson �� 85 Old Mill Road, Carlisle, PA 17015 Son 1/2 Residuary Donna H. Clever 2' 1202 Creek Road, Carlisle, PA 17015 Daughter 1/2 Residuary 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: 1. B. CHARITABLEAND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II—ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 0.00 If more space is needed,use additional sheets of paper of the same size. I LAST WILL AND TESTAMENT OF � HELEN V. WILSON I, HELEN V. WILSON, widow,of West Pennsboro Township (mailing address: 1196 Creek Road,Carlisle,Pennsylvania 17013)Cumberland County,Pennsylvania,being of sound and disposing mind, memory and understanding,do hereby make,publish and declare this as and for my Last Will anc3•Testament hereby revoking and making void any and all Wills by me at any ' ume heretofore made. "� 1. I direct my hereinafter named Executors to pay all of my just debts and funerai , expenses as soon after my death as may be found convenient to do so. I d'uect that my body be ' interred on my burial lot located in Westminster Cemetery in North Middleton Township neaz the Borough of Carlisle,Pennsylvania. I further direct that all inheritance,transfer and succession taxes which may be payable on account of my death shall be paid from the residue of my estate regazdless of whether the assets upon which such taxes are based are included in my probate estate. j 2. I give, devise and bequeath all of my automobiles, household goods, and tangible I personal property generally in equal shares to my daughter, Donna Mae Hipple,my son, Ronald '�� E.Wilson,and my two(2)grandchildren,Ronald E.Wilson,II,and Toye J.Walker,to be divided ; among them as they shall unanimously agree and in the absence of such an agreement then as my iExecutors shall determine. � 3. All of the rest, residue and remainder of my estate, real, personal and mixed and wheresoever the same may be situate,I give,devise and bequeath as follows: a) One-half(1/2)to my daughter,Donna Mae Hipple,her heirs and assigns,provided ' urvive me b a eriod of ninet (90)days,but should she fail to survive me then the she shall s y p Y amount she would have received shall be paid 50%to her husband,Gerald J.Hipple,his heirs and ' assigns, provided he shall survive me by a period of ninety(90) days,and the balance thereof including all lapsed legacies,shall be divided equally between my two grandchildren who are Ronald E. Wilson,II, and Toye J. Walker, their heirs and assigns, provided each of them shall survive me by a period of ninety(90) days,but should either of them fail to so survive me then the share such deceased grandchild would have received sha11 pass to such of his or her issue as shall survive me by a period of ninety(90)days,their he'us and assigns,per stupes. � b) The other one-half(1/2)shall be paid to my son, Ronald E. Wilson,provided he � shall survive me by a period of ninety(90)days,but should he fail to so survive me then the same shall be divided equally between his two children,Ronald E.Wilson II,and Toye J. Walker,their heirs and assigns,provided each of them shall survive me by a period of ninety(90) days,but should either of them fail to so survive me then the share such deceased person would have received shall pass to such of his or her issue as shall survive me by a period of ninety(90)days, ' their heirs and assigns,per stirpes. , 4. I hereby nominate, constitute and appoint my daughter, Donna Mae Hipple, and my ' son,Ronald E.Wilson,or either of them,as Executors of this my Last Will and Testament,and I further direct that neither of them shall be required to post any bond to secure the faithful performance of his or her duties in the Commonwealth of Pennsylvania or in any other , jurisdiction. IN WITNESS WHEREOF,I have hereunto set my hand and seal to this my Last Will and ' Testament written on one(1)page,this j;�. day of ,Sf�--F�f�F�� -��: P 4 v l a�` D�,�„�� csE�.�,> . Helen V. Wilson Signed,sealed,published and declaredby HELEN V.WILSON, the Testatrix above-named, as and for her Last Will and Testament,in our presence,who,in her presence,at her request,and in the presence of each other,have hereunto subscribed our names as attesting witnesses. /�'r t.,t�`� : �- �. � �t� � • �%Lt..�4-'�-� C��.r�� & .�lssoc�.��'�s, P.C. Attorneys and Counselors at Law 200 North Hanover Street Bradley L. Griffie, Esquire �(�t�)�243-ss5113 Hannah Herman-Snyder,Esquire 100 Lincoln Way East,Suite Robin J.Bassett Chambersburg,PA 17201 Office Manager (717)267-1350 Kelly L.Perez (800)347-5552 Legal Assistant July 8, ZO 14 Fax(717)243-5063 Reply to:Carlis[e Estate of Helen V. Wilson c/o Stephen D. Tiley, Esq. 5 South Hanover Street Carlisle, PA 17013 RE: Estate of Violet R. Nailor Dear Steve: Thank you for promptly returning the Final Receipt, Release and Indemnity Agreement that I forwarded to you for signature in this estate. Enclosed herein please find a check in the amount of $2,216.05, which we are issuing to the estate in full and final satisfaction of your disbursement from this estate as an inheritance. This now concludes your involvement with this estate. Very truly yours, ey L. Griffie BLCi/rjb Enclosure Cc: Elizabeth W. Richwine, Executrix �� Penalty and Interest Calculations CALCULATION DATES- 09/19/2013 TO 8/22/2014 TAX DEFICIENCY $ 99.05 CALCULATED INTEREST $ 2.73 BALANCE AS OF 8/22/2014 $ 101.78 � Start Over j