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HomeMy WebLinkAbout08-08-14 � 15D561D143 REV-1500 EX`°2_,,, OFFICIAL USE ONLY PA Department of Revenue pennsylvania County Code Year File Number Bureau of Individuai Taxes DEPMTMENTOFREVENUE Po BOx.2soso� INHERITANCE TAX RETURN 21 14 0131 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 201 O1 26 2014 05 31 1925 Decedent's Last Name Suffix DecedenYs First Name M� wz sE x�Bp, v (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 O1. Original Retum � 2. Supplemental Return � 3. Remainder Retum(Date of Death � . Priorto 12-13-82) 4. Limited Estate 4a.-Future Interest Compromise � � (date of death after 12-12-82) ❑ 5. Federal Estate Tax Retum Required � g Decedent Died Testate � � ecedent Main� ined a Living Trust 8. Total Numbef of Safe De osit BOxes (Attach Copyof Will) �Attach c:opy o Trust) P � 9. Litigation Proceeds Received � 10.behNeen i2��i�i a�dit�(Da�S�f Death � ��.Election to tax under Sec.9113(A) (Attach Schedule O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number JOHN R ELLIOTT 717 846 8811 .., REGISTER OF��S USE OD'I�Y 'L� �� � Y� ^�-j-a ��• r-;� �'� ���-��7 � �;_r—, First Line of Address i�'��,�s:� - ..�� G7 �,�; -Lj 117 E Hrntzrr�T ST �;r,, r� '..T, c'� �.. -- �;". .__, , .. Second Line of Address —t� r�i ��`" -- ...�. _- � - y �v r.=sr� City or Post Office State ZIP Code DATE LED ���� t� Y�� PA 17401 CorrespondenYs e-mail address: _jelliott�anstinesparler.com Under penalties of perjury,1 declare that I have examined this retum,including accompanying schedules and statements,and to the best of my knowledge and belief, it is true,corcect and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. hSIGNATURE OF PERSON RESPOJJSIBLE FOR FILING RETURN ATE `�-�C�-�-- � �-R-- ' Glenda L. Heiges � ADDRESS 1280 Good Hope, Mechanicsburq, PA 17050 SIGNA RE OF P RE ER T AN REP TATIVE DATE John R. Elliott � (� ADD E 11 . Market St, York, PA � Side 1 � 15U5610143 1505610143 � � 1505610243 REV-1500 EX DecedenYs Social Security Number Decetlent'sName: W�gg� R@ba V. - 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. 9�42 8. 65 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers&Miscellaneous f�,-Probate Property (Schedule G) U Separate Billing Requested............ 7, S. Total Gross Assets(total Lines 1 through 7)........................................................ g. 9�42 S . 65 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 4� 656. 53 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)............................ 10. 20 , 616. 68 11. Total Deductions(total Lines 9 and 10)................................................................ 11. ZS�273.21. 12. Net Value of Estate(Line 8 minus Line 11)...................................:...................... �2, -15, 844 . 56 13. Charitable and Govemmental 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)............................................... �4. -15� 844 . rJ 6 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 15. � . �� 16. Amount of Line 14 taxable Q . Q� 16. � . Q� at lineal rate X .045 17. Amount of Line 14 taxable at sibling rate X.12 � . 0� 17. � . Q� 18. Amount of Line 14 taxable at collateral rate X.15 � . �� 18. � . �� 19. TAX DUE................................................................................................................ 19. O . OO 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. � Side 2 L 15D561D243 15U5610243 J REV-1500 EX Page 3 File Number 21-14-0131 Decedent's Complete Address: DECEDENT'S NAME Wise,Reba V. STREET ADDRESS 1280 Good Hope Road CITY STATE ZIP Mechanicsburg PA 17050 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�ine 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) Q.�� 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............................................................................................................... ❑ � 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 ❑ ❑ receivingadequate consideration?.................................................................................................................... x 3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?....... ❑ 0 4. Did decedent own an individua�retirement account,annuity,or other non-probate property which contains a 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 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)j. The statute does not exempt a t�ansfer to a surviving spouse from tax,and ihe statutory requirements for disclosure of assets and filing a tax retum are still applicable even if the suroiving spouse is the only beneficiary. For dates of death on or after July 1,2000: . The tax rate imposed on the net value af 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 decedenPs lineal benefiaaries 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+(11.10) SCHEDULE E pennsylvania CASH, BANK DEPOSITS, 8� MISC. DEPARTMENT OF REVENUE INHERITANCETAXRETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Wise, Reba V. 21-14-0131 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the rigM of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Fulton Bank-Checking Account No.0009-44688 6,823.04 Accrued interest on Item 1 through date of death 5.00 2 VA benefit 1,130.00 3 Refund, United Church of Christ Homes 1,470.61 TOTAL(Also enter on Line 5, Recapitulation) 9,428.65 (If more space is needed,additional pages of the same size) Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule E(Rev. 11-10) REV-1511 EX+(�0-09) pennsylvania SCHEDULE H DEPARTMENTOFREVENUE - FUNERFIL EXPENSES AND RESIDENTDEC ENT URN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Wise, Reba V. 21-14-0131 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT N M ER q, FUNERAL EXPENSES: See continuation schedule(s)attached 7,441.03 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Glenda L. Heiges Street Address 1280 Good Hope city Mechanicsburg state PA zio 17050 Year(s)Commission Paid 1,500.00 2, Attorney's Fees Anstine&Sparler �,500.00 3. Family Exemption: (If decedenYs address is not the same as claimanYs,attach explanation) Claimant Street Address City State Zi� Relationshio of Claimant to Decedent 4. Probate Fees 728.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 87.00 See continuation schedule(s)attached TOTAL(Also enter on line 9, Recapitulation) 4,656.53 Copyright(c)2009 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev. 10-09) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Wise, Reba V. 21-14-0131 ITEM NUMBER DESCRIPTION AMOUNT Funeral Ex en nses 1 Baughman Memorial Works,Inc.-lettering 195.00 2 Beaver Urich-funeral services 746.03 3 Glenda Heiges-reimbursement for funeral luncheon 500.00 H-A► 1,441.03 Other Administrative Costs 4 Anstine&Sparler-notary fees 7.00 5 Miscellaneous administrative expenses: photocopies,long distance telephone calls, 20.00 postage,facsimiles,etc. 6 Register of Wilis-petition and short certificate 25.00 7 Register of Wills-have executo�s sworn in 20.00 8 Register of Wills-file petition 15.00 H-67 87.00 Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-98) Rev-1512 EX+(12-08) SCHEDULE 1 pennsylvania DEBTS OF DECEDENT, DEPARTMENTOFREVENUE MORTGAGE LIABILITIES AND LIENS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Wise, Reba V. 21-14-0131 Report debts incurted by the decedeM prior to death that remained unpaid at the date of death,including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 H&R Block-income tax preparation 622.00 2 Lifeways at Messiah Village-nursing home 7,577.71 3 Millennium Pharmacy Systems, Inc.-prescriptions 154.66 4 Thornwald Home-nursing home 9,667.31 5 Trust Ambulance, Inc.-medical services 335.00 6 U.S. Department of the Treasury-return of January and February VA benefits 2,260.00 TOTAL(Also enter on Line 10, Recapitulation) 20,616.68 (If more space is needed,additional pages of the same size) Copyright(c)2008 form software only The Lackner Group, Inc. Form PA-1500 Schedule I(Rev. 12-08) REV-1513 EX+�07-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN B E N E F I C IARI E S RESIDENT DECEDENT ESTATE OF FILE NUMBER Wise, Reba V. 21-14-0131 RELATIONSHIP TO NUMBER NAME AND ADDRESS OF DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE PERSON(S)RECEIVING PROPERTY (Words) ($$$) D Li I TAXABLE DISTRIBUTIONS [include outright spousal • distributions,and transfers under Sec.9116 a 1.2 Glenda L.Heiges Daughter 1/2 of residue 1280 Good Hope Road Mechanicsburg, PA 17050 David J.Wise Son 1/2 of residue 870 Stevens Road York Haven, PA 17370 Total Enter dotlar amount�for distributions shown above on lines 15 throu h 18 on Rev 1500 cover sheet,as a ro riate. NON-TAXABLE DISTRIBUTIONS: II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule J(Rev.01-10) LAST WILL OF REBA V• WISE York County, pennsylvania, Reba V. Wise, now domiciled in other wills and I� I revoke all declare this to be my Last Will. codicils t hat I may have previously made. Article I and t debts and expenses of my last illness, funeral, MY �uS ald by my �o_Executors from of my estate shall be p as practicable after administration estate as soon the principal of mY residuary �y death. Article II lncluding and succession taxes ( � All inheritance, estate, any qeneration enalties thereon, but not including on of my death shall be paid out of interest and p skipp g tax) paYable by reas residuary in the principal °f my and be charqed 9enerally against from any person. This provision is without reimbursement have to claim estate Co-Executors not a waiver of any ri9ht Whlch mY the result such taxes which become paYable as reimbursement for anY oWer of appointment. 0 f anY property over which I have the p Article III roperty ueath the remainder of all mY p • I give, devise and beq of york County� in equal shares to my son, David J. Wise r and Glend a L, HeigeS �f C�erland lvania, per stirpeS� of my children who pennsy stirpeS, tO th°se County, Pennsylvania, per if a child does not days• HoWever, me by thirty (30� descendants who sur�lve survive 30� days� but leaves per me bY thirty ( shall receive, survive those descendants days� he or she me by thirty �30� Would have received had stirpes, the share the child survived me by thirtY (30� days� Article IV to the powers � onferred by laW� I authorize my Co- In addition discretion: absolute either at in their and to sell Executors, the form received eXCept �a� to retain in ersonal proPerty rivate sale, any real estate or p public or p ueath herein, that which I speCifically beq e real estate, ertY Without �b� to manag S of pr�P all form ��� to invest and reinvest in Without regard t° the . ' ned to legal investments, and being conf i right arising from the principal of diversification, (d) to exercise any option or ' thout court approval ana without ownership of investments, �e� to compromise claims wi return for any year for consent of any beneficiary, to f ile any federal income tax (f) rior to my death, filed such return p both, and I have not or in kind, or in which in cash �g� to make distributions of any such pr�Perty, the value advisor, or other to detern►ine attorney, investment �h� to employ any e . � $ nt deemed necessary bY mY �o-Executors; and to pay from mY age and able compensation for all their services, with or with others, any business in estate reason to conduct along at the tlme of mY �l� interest in which I am engaged in, or have an death. Article V and appoint David J. Wise of York I nominate, constitute, ��erland County, Heiges °f pennsylvania and Glenda L• ent• I County, Last Will and Testam as Co-Executors of mY or pennsylvania original, substitute, Executor, whether hereby relieve mY of posting security in connection successor, from the necessity be ch in any jurisdiction in which they may am able by law to do so. MY �O with their duties as su on to act so far as I for services called uP compensation Executors shall receive reasonable estate. set my hand to rendered to mY V, Wise, hereby IN WITNESS WHEREOF, I, Reba 1�� at da of � � this my Last Will, on this ���- y Harrisburg� Pennsylvania. � � /,.C,-4.�° Reba V. Wise bove-named Reba V. Wise, testatrix In our presence, the a er this to be her Last Will and now at declared each other, We signed this and the presence of request, in her presence, and in sign as witnesses. y Add�— I �, l lL� e - � � T� �� �Z-v �� �� - �h ned the foregoing instrument, having I, Reba V. Wise, Wh° Slg ned and ccording to law, acknowledge that I sig been duly qualified a ned it willinglY ' s instrwn►ent as my Will, and that I sig the purposes therein expressed. executed thl as my free and voluntary act for and -- �-_ ��` �; to or af f irmed >'�i,i�;�oun�� Sworn �". , �:��}C ��:��i ,• acknowledged beT re me 'by ���� nr�u;�cn�"���,ai�s�aY10,ag�� ' ��. 1.�� the 4-e�!�yi�issianEa� '��— day/ �����J '�r� - this � � 19`t�• - of �� �/ �� ; �Ltit, � Re� a V. Wise who signed the foregoing undersigned witnesses We, the to law, depose and say rument, being duly qualified according execute this inst WiSe sign and that we were present and saw Reba V• willing1Y Will; that she signed and executed it instrument as her the purposes therein expressed; voluntary act for Will as as her free and Siqned the sight and hearing each of us in her Was at that our knowledge, that she and that to the best of Sound mind, and witnesses, of that time eighteen (18) years or more of age, under no constraint or undue influence. Sworn to or affirn►ed and sub��L�to before n1e W� ness by � �� „ti.�-P ' and t is �� � witnesses, ---9�. � ness day of � /� ` �. /�-�e N��aria��euS,��t tr�Pu��ic ;,,r,aris,r,n��;���j�p.sQ�u�����j c i999 �;,vaar Pm s�s o�Expires Ma! �,9y Com�. �iltonBan�k LISTENING IS JUST THE BEGINNING� February 21, 2014 Anstine & Sparler Attorneys at Law 117 E Market St York PA 17401 Dear Ms. Graham, RE: Reba V Wise, deceased 1/26/2014 In response to your recent inquiry concerning the accounts maintained in the name of the decedent, please be advised that the following account was open at the date of death: Checking#0009-44688, opened 1/16/96, date of death balance $6823.04, (accrued interest of.OS would not have been payable had the account been closed on the date of death)titled in her name alone. If you should have any further questions,please do not hesitate to contact me at 717-327-2497. Very truly yours, ` _;������R� C��_ April Billett �,����t��1�;��� 2 n � � Credit Confirmation Processor r�►rs��so !} ^ � �.���..��� � � � �4il�V�i�J; �S � ���� ?� dd1��yS��C�: �Uf171�i?y�y�S�, T�� -�li�tir rn,�t;�:�v �inr� �,;:��;��t:i.r��;sir��s�r;,, ��11k, �Itf�li^�Inr7 'r �S... yj:.:!1;,^,r n¢ .,���v$�, � ��°7f � .�1tS l;�t,n )�,.I.jyr{�;,� ,-,. 'Ldc3P �B tfi� �rGCr' r � t�7-r„f�-;» ;-:; u�.._3l1;�� .P�}$ i.I�! �,ti :S 7'?.;:4 p., i �!'�P'f�ii�Jf'��>,- 1: �,rr-;.,<.�, t".. .,-,L; a � , ��l.�r ( r�+..,� SS ;'r, t;; i,', t Y �1 rt,f:J� t e ���;Qe°'�tly/t'��!1�(��i�; �'"f. c1 C;'��tAteirt!• ,$ r " 1 ''� 4T1`: �B�f�lUl �k�Y�?4 ' �t5, �m�;,.iy�� G . . �i;!Y�, J4 i Se:Q' +c S� > `.`'� ;;�. �:`:;(1�5, �;�; �'�s �j�Ci sU L►� , ., k:.,;:11?),?il ��19� ;�ifi��u° .nv1t�� 1.800.FULTON.4 • fultonbank.com Fulton 8ank,N.A.Member FDIC. 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