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HomeMy WebLinkAbout09-26-14 _ _ -�,x ��� _�-��.�-�,x.,� _ ,�,�.��._� �, �� �� v, .� J 1505610143 REV-1500 EX�oz_,,, ;,��; PA Department of Revenue OFFICIAL USE ONLY pennsylvania co�nt code Year Bureau of Individual Taxes OEPARTMENTOFREVENUE Y File Number Po Box.2soso� INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 14 0403 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth Name Suffix DecedenYs First Name PETCHEL MI JO p� (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name PETCHEL MI NICHOLAS Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVA�S BELOW X❑ 1. Original Return � 2. Supplemental Return � 3, Remainder Return(Date of Death Priorto 12-13-82) � 4. Llmlted Estate � qa Future Interest Compromise (date of death after 12-12-82) ❑ 5. Federal Estate Tax Return Required � g Decedent Died Testate � Decedent Maintained a Living Trust 0 (Attach Copy of Will) ❑ (Attach Copy of Trust) 8. Total Number of Safe Deposit Boxes � 9. Litigation Proceeds Received � �p.Spousal Povert Credit/Date of Death between 12-31�J1 and t-1-95) � 11.Election to tax under Sec.9113(A) (Attach Schedule O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INF(trF�CIVIATION SHO�BE DIRE�ED T0: Name Daytime�je�one NurT�r rn rn JERRY R DUFFIE cy (71'7� �61 �'i4 0� ca z ra `� er, �, �,,� � REGIS'I"ERE���LLS4�aE 0[�l�j First Line of Address ~ � �-•� � �� :;.�; � _..� "�'i 3 O 1 MARKE T S T ' '' -"' w . a-� "`` c=� � �" rn Second Line of Address � ' p-- PO BOX 109 "_ N � "�r� City or Post Office State 21P Code DATE FILED LEMOYNE PA 170430109 CorrespondenYs e-maii address: Under penalties of perjury,1 declare 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. ATUR F P RSON RESPONSIBLE FOR F RE RN � DAT � Nicholas Petchel ADDRESS 70 Sharon Road Enola A 17025 SIGNA URE F PR E 0 THAN EPRESENTATIVE DA E JERRY R. DUFFIE 'f AD RES 301 MARKET ST., Lemoyne, PA 17043 L 1505610143 Side 1 � 1505610143 �� ,.__N _.w�...�.,,�.� �,._..x:_ � : �.�.,�..�.� : �,��.�.�, ,,���,„.: ,�� �.... J 1505610243 REV-1500 EX DecedenYs Social Security Number Decedent'sName: PetCFI@I� JO A 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. 14 7 , 7 60 . 2 0 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers&Miscellaneous t�n,-Probate Property (Schedule G) U Separate Billing Requested............ 7. $2 , 4 94 . 13 8. Total Gross Assets(total Lines 1 through 7)........................................................ g. 23O,254 . 33 9. Funeral Expenses and Administrative Costs(Schedule H)............ $,353 . 50 ........................ 9. 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)............................ 10. 11. Total Deductions(total Lines 9 and 10)................................................................ ��• 5 ,353 . 50 12. Net Value of Estate(Line 8 minus Line 11)............................. . .. . . . . ...................... �2. 224 , 900 . 83 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. 224 , 900 . 83 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.00 224 , 900 . 83 15. O . 00 16. Amount of Line 14 taxable at lineal rate X .045 0 . �� 16. 0 . 0� 17. Amount of Line 14 taxable at sibling rate X.12 � . 0� 17. � . �� 18. Amount of Line 14 taxable at collateral rate X.15 0 . 0� 18. � . 0� 19. TAX DUE................................................................................................................ 19. � . 0� 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ❑ L Side 2 1505610243 1505610243 J .,. ,��n. W.,. .�.�� . �,�,: ,�.�� �,,,,� REV-1500 EX Page 3 File Number 21-14-0403 Decedent's Complete Address: DECEDENT'S NAME Petchel,Jo A STREETADDRESS 70 Sharon Road CITY Enola STATE ZIP PA 17025 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 +g) (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� Make Check Payable to� REGISTER OF WILLS, AGENT � � � � ��� aw.�`�.��.��,�',., � �:�.:�.����.���,���,��:%� � � � ��� � '���' � �� � ,.::,. « - � :,�,.�.. . �. =� M.,,��.,��,, ..;� �.�'.,,������� 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..................................... .. O � d. receive the promise for life of either payments,benefits or care?............... ............................................. X . death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without ❑ ❑ receiving adequate consideration?.................................................................................................................... X 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 THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. ;..� �..;` ����.::,.,�,�� �`. "��„ � ' � ��� .,,. ;. � �, � , ,,, ;u .�r..� �,�,.,. �� .�,,;i �.�, , ,, ` ,.,�,r,.,�'��„...� .ri.ur./,:�� 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)]. 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 stiil 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 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. _ . , W_, �,���� �.� .� .___ ,e.�._<_ �,�,LL Rev-1508 EX+�11-1p) SCHEDULE E pennsylvania CASH BANK DEPOSITS DEPARTMENTOFREVENUE � � � MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF Petchel,Jo A FILE NUMBER 21-14-0403 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-ownedwith the right ofsurvivorship must be disclosedon schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Charles Schwab Investment Account No.2345-6439 115,288.89 2 Royal Alliance Brokerage Account No. 034-037234 32,471.31 TOTAL(Also enter on Line 5, Recapitulation) 147,760.20 (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) _,...-.-�,��.:�. ����� ��� 4� ��. � Rev-7510 EX+(08-09) SCHEDULE G pennsylvania lNTER-VIVOS TRANSFERS AND DEPARTMENT OF REVENUE INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF Petchel,Jo A FILE NUMBER 21-14-0403 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM DESCRIPTION OF PROPERTY NUMBER INCLUDE NAME OF TRANSFEREE THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE THE DATE OF TRANSFER. ATTACIi A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (�F APPLICABLE) VALUE 1 American Funds IRA Account No. 74392454- 12,494.13 Beneficiary: Nicholas L. Petchel,Spouse 12,494.13 2 American Funds Roth IRA Account No.63118974- 70,000.00 Beneficiary: Nicholas L. Petchel,Spouse 70,000.00 TOTAL(Also enter on Line 7, Recapitulation) 82,494.13 (If more space is needed,additional pages of the same size) Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule G(Rev.08-09) _ _. �.-��,� ���.��: REV-1511 EX+(�0-09) pennsylvania SCHEDULE H DEPARTMENTOFREVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN RESIDENTDECEDENT ADMINISTRATIVE COSTS ESTATE OF Petchel,Jo A FILE NUMBER 21-14-0403 DecedenYs debts must be reported on Schedule I. ITEM M R DESCRIPTION AMOUNT A. FUNERAL EXPENSES: B. ADMINISTRATIVE COSTS: 1• Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zio Year(s)Commission Paid 2. Attorney's Fees JOHNSON, DUFFIE, STEWART 8�WEIDNER 5,000.00 3. Family Exemption: (If decedenYs address is not the same as claimanYs,attach explanation) Claimant Street Address City State ZID Relationshio of Claimant to Decedent 4• Probate Fees 5. AccountanYs Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 353.50 See continuation schedule(s)attached TOTAL(Also enter on line 9, Recapitulation) 5,353.50 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 Petchel, Jo A FILE NUMBER 21-14-0403 ITEM NUMBER DESCRIPTION AMOUNT 9ther Administrative Coctc 1 Cumberland County Register of Wills Office-Probate Fees 353.50 H'B7 353.50 Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98) , �,�,.�.. -��.�. �, . �.�,�. ,�,. �,;�.- REV-1513 EX+�Ot-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Petchel,Jo A 21-14-0403 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(Sl RECEIVING PROPERTY DECEDENT (Words) �$$$� I� TAXABIE DISTRIBUTIONS [include outright spousal distributions,and transfers under Sec.9116 a 1.2 1 Nicholas L Petchel Spouse Entire Estate 70 Sharon Road Enola, PA 17025 Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 1500 o�easheet,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) _ , �„�.�� ;.� �.���-.��� ESTATE OF JO A. PETCHEL AIK/A JO ANN MYERS PETCHEL SCHEDULE OF EXHIBITS EXHIBIT A Last Will and Testament of Jo Ann Myers Petchel signed and dated April 12, 1996. :653933 . � ���.��...�,�,�.�� W�.� ?�� �� ..� . ,. _ t_,�?:;:,�i l�J:i.i�l.. ;1�•�,� 1"��"i°;�I`�'i�:i.��. � , Jra �"ar7r� i�iy�r� ��tch�,��(. , c�f �;-�:��L �'�:�7n:��k,c.�ar�.� 7c�USi,:�i7�:u. C:uii,!���-�l.<�i�ci �c�ur,t� . 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I�� W1"i'i��:�:� WH�R�.�r� , :l h.y�,r��� n�i-��.ai� iio ��:t myf ��,��r7ci ar�c� ,,�a� �.t�a.ti; ___ ��_. ��c�y, ::7"F _.���..�.�., i 9`"1� . � .���� --__ -��---.���j�-.--. _._... �����(_..% ��^�� r�:CG��!�Ci, a�w`al..�t7 , �UBLTSNk.i`.7 t=3i�IC� DE:CL�f��C7 i;�� tF1� e�.i�t�aV��: f�t�rnw�,.c� ,:Tt� F'�1i"li1 (�'�i�C'r'1�'�, y �s �nd fc�r- f-��i�� ��si; Wi�.l �r��c! �i��t�inc;r7t, a.ri ti-��:: prw:��:i��� ai u� vdh�s hw;v� �"1�i'�U�"1'L"(a 51.1�.7�C Y'7 �7�G t7 l.l i" il d I F�:;� c'�1� il 1,c"a f'�C�l�J-t,,,`'':�� t`3.::i 4'J a, f;i"1 t:;'"„�-"S�:� �I'"l�'i^cv'l.!fT'i,� , 1 i 1 i.;I 1 i:'. �I��'.�".>C.°�,' F`_'. �:'�Y' .`.n�' (�� y c^��"i C� l'.7 I C`�,c:,�i l`.�r"1 C�'t"�f�1 t,.^`�.1 > _ � �C t...u�:i.�ir���.� �� __'!'I �f�i�i`a�v��= %?' ��r_.,_._�.�f!rSl3v� f��. 17�1�1 , . __ ��L��_���-�- ' ;,������-,�� t�� �r� ��_�.�..�.._� ��.:��Q ��Q.�,�v2 � ► 5a� 9 � ��� )z.���tti�H r>�E�i u �. :� tit� « t� F� � c t, s hrct�a��t1��'.5�r.;�,u,,� -- ------ ____�_ B:�t;ittt:f3. Gr;,i}zi,eiv GD111�V'D(; 171`1�.l.S ���(��� t1' I�.�ItI�I\ Pu�1'f;1.L 1��,��,���,- 1>t�_t���� J ,,�,rt��� 1- ►.���I>�� fUI1R ,a. SLalL�h C 11�OL��:�A' B.i�ICCLtI.A 1��1,��r � �� �-,1�� UFFIE ,��,����, �:� �� tif 1RR C Dl 1�1 tE ,V191`l�ilt.1�'KIUI.fiY )OH:�I�. �1'��)SKt' �A};1:A L. 41-1,SC1U b�IlCi1Af�,L J.C�15SID1� �f�lA'�1b',C�il;'1'C'l; RIf':I,ItiS.-1 P. (i!;(1'1'1' � Gti'r\B[:D.�1:1'til_{Cy OF COUNSEL 1914-2014 H��tt;�c[�:A J��lt,ti'st�_1� C. ROy 4�'GIl>NI?R.(h. ,_. . , �� _ . . . . -. ...�1 ,.�f` 1 ;:)7'.. September 24, 2014 Register of Wilts Office Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 RE: Estate of Jo A. Petchet a/k/a Jo Ann Myers Petchel Date of Death: February 22, 2014 Your File No. 21-14-0403 Our File No. 17882-1 Dear Register: Enclosed for filing, please find the following: 1. 2 Original Pennsylvania lnheritance Tax Returns. There is no tax due. This is a Spousal Estate. 2. Inventory. 3. One (1) copy of Page 1 of the Inheritance Tax Return that we ask that you time-stamp and return to us in the enclosed self-addressed stamped envelope. . 4. One (1) copy of the Inventory that we ask that you time-stamp and return to us in the self- addressed stamped envelope. Should you have any questions or require any additional information, please do not hesitate to contact the undersigned. Thank you for your assistance in this matter. Very truly yours, NS N, F �E, TEWART &WEI[�i�JER ° �„ � • � � °� `t� � cn.� ana ieseman � -o � �„ �, Estate Administration Paralegal ° � � rv �;� ° �" �'= t-n Cn , . t':.,� Enc. W.._ c� : .�� �:� , � ' -.:.,.,', -� -�-� c; Nicholas L. Petchel, Executor ��> �=� �; � �! :653938 �-� � �11-= t5 .; ' .�-:a F_., ��.. m ..,.3 � �, c.� `` N 3(1( 1IARIiF.'l S 1 RFE'f P.O, ►30X 109 LI:11O�\E. P['1��y Lt',1�IA (7U 1.i-O ll19 11'11'l�'.JDSti'.0011 71i ih1.-1�40 F'.1�: 71i.i61.301a 11:11(.@JDStV:C01'T JOHNSON, DUFFIE, STEWART & WEIDNER, P,C. _ . � � ..��,m --I O . . �`� C7 O C7 :(7 O r � m � c� > (D p CsD � � C � � � � � � � � � O Q � � '�7 � N n �r � � � cD � tn V J w�� � �o � � � o � � � � � 0 � � � � � � o � � ° � O '_' � c� s �" � w�o � � � � � �, � ° �, o � �° -,� r-*, �? c� o �' � x' � a� c'� "o rn � - `o �' � � t,� � r7 � r:it� � � G�) %''"' � �3 C"7 "� `.,� �3 O 3 � l..�• 'i"i �'i � y.� � � � ,� f_. � `,�,�`� • • ` �■ � w M � � � �► rJ C!�'�9r° � � � � � �� � � � �,..�, �.> ,� �. � �.` ' ;�' � �' �:� � 1 r� � .��:. -� s,��' r' +.�,,.,,�' . , .. ...�'3. �'i�, -.�� - '. ��'ti3 - ��.,��