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HomeMy WebLinkAbout09-11-14 1505610140 REV-1500 Ex (01.10' OFFICIAL USE ONLY ' PA Department of Revenue Bureau of Individual Taxes County Coda Year File Number PO BOX 280601 INHERITANCE TAX RETURN 2 1 1 4 0 7 8 6 Harrisburg,PA 17128.0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 1 1 0 5 2 0 1 3 1 2 0 2 1 9 2 1 Decedents Last Name Suffix Decedents First Name MI A I K E Y H A R O L D E (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI A I K E Y R U T H E Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW © 1.Original Return 2.Supplemental Return ❑ 3.Remainder Return(date of death odor to 12-1382) 4.Limited Estate 4a.Future Interest Compromise(date of ❑ 5.Federal Estate Tax Return Required death after 12-12-82) ® 6.Decedent Died Testate 7.Decedent Maintained a Living Trust 8.Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9.LBigaticn Proceeds Rece!ved 10.Spousal Poverty Credit(date of death 11.Election to tax under Sec.9113(A) between 12-31-91 and 1-1-95) (Attach Sch.O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number M A R C U S A M c K N I G H T I I I 7 1 7 2 4 9 2 3 5 3 REGISTER OF WILLS USE ONLY �i First line of address ^� o M _ C'3 I R W I N & M c K N I G H T P C o can Second line of address CD rn 71 C') 6 0 W E S T P 0 M F R E T S T R E E T �;u D r— n m City or Post Office State ZIP Code DATE ILED? cv r> -n T C A R L I S L E P A 1 7 0 1 3 c °n 3 E C.1 ' w M Correspondent's e-mail address: W .n u 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 titre,correct and complete.Declaration of preparer other than me personal representative Is based on all Information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE ADDRESS 65 OLD STONE OUSE WOAD N CARLISLE PA 17015 SIGNATURE OF PREP O R REP ATNE DATE >* �a ADDRESS 60 WEST POMFRET CARLISLE PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505610140 1505610140 J 1505610240 REV-1500 EX Decedent's Social Security Number Decedents Name: HAROLD E• AIKEY RECAPITULATION 1. Real Estate(Schedule A) . .. . .. ... ... ... ..... . .... .. ... .... .. . . .. .. . 1. 4 6 4 6 0 . 0 0 2. Stocks and Bonds(Schedule B) ... ... ... .. . .. ... .. . . ... .. .. ..... ... .. 2. 3. Closely Held Corporation,Partnership or Sde-Proprietorship(Schedule C) . .. . . 3. 4. Mortgages and Notes Receivable(Schedule D) .. ... .. .. ... .. . .. .. .... . .. 4. 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E).. . .. . . 5. 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . ... .. . 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested .. . .. . . 7. 8. Total Gross Assets(total Lines 1 through 7) ... ... .. ..... ... .. .. .... .. . 8. 4 6 4 6 0 . 0 0 9. Funeral Expenses and Administrative Costs(Schedule H) ... .. .. ... .. .. .. .. 9. 1 1 4 5 . 5 0 10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule 1) .. ... ...... .. 10. 11. Total Deductions(total Lines 9 and 10) .. .. .. . ..... .. .. . .. .. . .... .. .. . 11. 1 1 4 5 . 5 0 12. Net Value of Estate(Line 8 minus Line 11) . ... ..... .. ... .. . .. ..... .. .. 12. 4 5 3 1 4 . 5 0 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J) .. .. . . ... .. ... .. . . .. .. 13. 14. Not Value Subject to Tax(Line 12 minus Line 13) .. .. ........ ..... . . . .. 14. 4 5 3 1 4 . 5 0 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 . 0 0 15. 0 . 0 0 16. Amount of Line 14 taxable at lineal rate X.0_ 0 . 0 0 16. 0 . 0 0 17. Amount of Line 14 taxable at sibling rate X.12 0 . 0 0 17. 0 . 0 0 18. Amount of Line 14 taxable at collateral rate X.15 0 . 0 0 18. 0 . 0 0 19. TAX DUE . . .... .. .. ... . . . .. ... .. .... ... ... .. . .. . .. ... . . . . . .. .. . 19. a . 0 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 L 1505610240 1505610240 J REV-1500 EX Page 3 File Number Decedent's Complete Address: 21 14 0786 DECEDENTS NAME HAROLD E.AIKEY STREETADDRESS 65 OLD STONE HOUSE ROAD NORTH CITY STATE ZIP CARLISLE PA 17013 Tax Payments and Credits: 1. Tau 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 4. If Line 2 is greater than Line 1+Line 3,enter the difference.This is the OVERPAYMENT. (3) 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; ...................................................................... ❑ ❑X 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? ....................................................... ❑ Q 2. If death occurred after December 12,1982,did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... ❑ Q 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 individual 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 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 decedents lineal beneficiaries is 4.5 percent,except as noted in 72 P.S.§9116(1.2)[72 P.S.§9116(x)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedents 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-1502 EX+{t2-M pennsylvania SCHEDULE A DEPARTNIENT OF REVENUE INHERITANCE TAx RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF: FILE NUMBER: HAROLD E. AIKEY 21 14 0786 All real property owned solely or as a tenant In common must be reported at fair market value.Fah market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller,neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts. Real property that Is JofiNy-owned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedents interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1. LEATHERS CAMP ROAD, HOWARD TOWNSHIP, PENNSYLVANIA 46,460.00 TOTAL(Also enter on Line t,Recapitulation.) $ 46 460.00 t 11 more space Is needed,use additional sheets of paper of the same size. REV-1511 EX+(10-09) - pennsylval SCHEDULE H DEPARTMENr OF REVENUE FUNERAL EXPENSES AND USID INHERRANCE EDIRETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER HAROLD E. AIKEY 21 14 0786 Decedent's debts must be reported on Schedule 1. 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. AttomeyFees: IRWIN &MCKNIGHT, P.C. 1,000.00 3. Family Exemption:(If decedents address is not the same as claimants,attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: REGISTER OF WILLS 145.50 5 Accountant Fees: 6. Tax Return Preparer Fees: 7. TOTAL(Also enter on Line 9,Recapitulation) $ 1.145.50 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 BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: HAROLD E.AIKEY 21 14 0786 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 (Includeo Ms usal distributions and transfers under Sec.91 16(arv(12).) 1. RUTH E. AIKEY Spousal 65 OLD STONE HOUSE ROAD,NORTH REMAINDER CARLISLE, PA 17015 I ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REVA500 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.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART 11-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 Bast Wi[[ and 5-estament Of (Haro[d (E. ,tkq I, HAROLD E. AIKEY, of Silver Springs Township, Cumberland County, Pennsylvania, declare this instrument to be my Last Will and Testament, hereby expressly revoking all Wills and Codicils heretofore made by me. ONE: I direct tray Executrix to pay all of my debts, funeral and administrative expenses as soon as may be done conveniently after my decease. Furthermore, I direct that all state. inheritance, succession and other death taxes imposed or payable by reason of my death and interest and penalties thereon with respect to all property composing of my gross estate for death tax purposes, whether or not such property passes under this will, shall be paid by the Executrix of my estate. TWO. My Executrix may, at her discretion, compromise claims, borrow money, retain property for such length of time as she may deem proper; lease and sell property for such prices, or, such terns, at public or private sales, as she may deem proper; and invest estate property and income without restriction to legal investments unless otherwise provided hereunder. I authorize and empower my Executrix to sell any realty and/or personalty owned by me at my death and not specifically devised or bequeathed herein, at public or private sale or sales and to give good and sufficient deeds and/or bills of sale therefor, in fee simple, as I could do if living. My Executrix is authorized and empowered to engage in any business in which I may be engaged at my death, for such period of time after my death as seems expedient to said Executrix. THREE: I give, devise, and bequeath all of my estate of every nature and wherever situate to my spouse,RUTH E. AIKEY,provided she survives me by thirty(30)days or more. FOUR: If my spouse has predeceased me or failed to survive me by thirty(30)days or more, I give, devise and bequeath all of my estate of every nature and wherever situate to the following: A. BRENDA E.AIKEY-TROTTA...............................25% B. SANDRA McCANN................................................25% C. DOUGLAS D.AIKEY............................................25% The remaining Twenty-Five Percent (25%) shall be divided in equal shares to all my grandchildren then living. If one of the above named should predecease me, then their share will be equally distributed to the above named who survive me. FIVE: I appoint my wife, RUTH E. AIKEY, to serve as Executrix of this my Last Will. If she has predeceased me, failed to qualify, or ceased to serve as Executrix, I appoint BRENDA E. AIKEY-TROTTA, SANDRA McCANN, and DOUGLAS D. AIKEY to be the Co-Executors of this my Last Will. SIX: My Executrix may, at her discretion, compromise claims, borrow money, retain property for such length of time as she may deem proper; lease and sell property for such prices, on such terms, at public or private sales, as she may deem proper; and invest estate property and income without restriction to legal investments. 2 SEVEN: No Executrix or Co-Executors, acting hereunder shall be required to post bond or enter security in this or any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal thisdune, 2006. / (SEAL) HAROLD E.AIKEY Signed, sealed, published and declared by the above named Testator, as and for his Last Will and Testament, in the presence of us, who, at his request and in his presence and in the presence of each other have subscribed our names as witn sses hereto. A 3 ACKNOWLEDGMENT AND AFFIDAVIT WE, HAROLD E. AIKEY, TRACI D. SMITH and KAREN S. NOEL, the testator and witnesses respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as his last will and that he had signed willingly, and that he executed it as his free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the will as a witness and that to the best of their knowledge the testator was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. li ( HAROLD E.AIKEY �^ TRACI D. SMITH ZL ' KMdN S.NOEL COMMONWEALTH OF PENNSYLVANIA . : SS: COUNTY OF CUMBERLAND Subscribed, syom to and acknowledged before me by HAROLD E. AIKEY, the testator herein, and subs6@id sworn to before me by TRACI D. SMITH and KAREN S. NOEL, witnesses, this day of June, 2006. coo WF&TN OF p ry gy �L � Pub9c i% Public �a member. iaq � �cleeo,OI Mofe4es 420 Holmes Street Building Bellefonte, PA 168x3.1488 (814)355-6 (814)355-6747{f MY HAROLD i t STONE HO USE ROAD, NORTH CARLISLE pA 1701, t CHANGE OF A% %SESSMENT NOTICE - THIS IS NOT A TAX BILL r DATE: Dist18tricic January 25, 2002 Parcel Identifiers t: 08 - HOWARD TOWWaH2P school.... BALD kA^T,k Location: AREA 08-006- : 037-r 0000- LEATHERS CAMP ROAD Nat Pm ew Old Market Valuessed Value Assessed Value Land 45, 23,230 Buildings 0 23,230 TAXABLE TOTAL 46, - 0 23,230 23,230 and Green Values Land Size....: 1,9 93.8T acres � � 9 Vacant Type: V -$uifdtngs 85 680 ant Lend - +� or .TOTAL 0 0 More Acres 1,9485 currently 're-determined ratio iS 50% 880 iy Enrolled in clean Oreen t gan and Green values becoml u n a IicatiOn and approval. All »icatjons must be received v PP Y p gNASON Fpg C '� to take effect the fanowi ment Office b 5'00 m.on June t o£each NA ng Act 156 Clean change RIG94T TO FORMAL APPEAL: if the Value 01 Your property has changed and you feel that the appraised value of your property is more or les; than Fair Market Value, you may file a format appeal with the Board of Assessment Appeals. The apt peal must be filed in writing within 40 days from the mailing date of this notice. The notice of appe.- d must specifically designate the parcel number(s) in question and your address so that the notice of ft 'time and location of the appeal hearing may be sent to you. Appeal forms and appeal rules and re Julations will be sent upon request from the Centre County Assessment Office, 420 Holmes Streat, Bel: efonte, PA 16823-1488. Note: Please check your name,trailing address,and p- ; >rty location for accuracy. QUESTIONS? Property owners may call an assessor at(L 14) 355.6721. Calls will be taken from 8:30 a.m. to 5:00 p.m., Monday through Friday. i COS'TN.4Yi6N INC. apy^vm+'e'rv-s'.-..:....yQ...nrv„u