HomeMy WebLinkAbout01-20-15 � �Pennsylvanta 15 0 5 61410 5
�M�"�`��� EX(03-14)(FI)
REV-1500 OFFICIAL USE ONLY
Bureau of Individual Taxes County Code Year Flle Number
INHERITANCE TAX RETURN
PO BOX 280601 '�` � � i � �� /� �
Harrisburg, PA 17128-0601 RESIDENT DECEDENT 1 � �CJ
ENTER DEGED�NT INFORMATION BELOW �
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
� 07252013 �` ~ ;05311942
DecedenYs Last Name Suffix ' DecedenPs First Name (��
Stanton �
_............_....................�......._........._......................_..._. � �
Sara
,
,
_.._._......................_.............................._......_........................: ........................._......._..........: ' ;
_..._._..._..... ........................ . ... .. . ............. ......----.._.......: ..............
(If Applicable)Enter'3urviving Spouse's Infortnatton Below
Spouse's Last Name Suffix Spouse's First Name M�
_............._........__.._..__._.... ..
_............._._.................._.__....._._....._..._.......- -------
._ _...................
; ; --- ��� �
, . ,
; ; ; , :
� ,
THIS RETURN MUST BE FILED IN DUPUCATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
� 1.Original Retum p 2.Supplemental Retum p 3. Remainder Return(date of death
prior to 12-13-82)
p 4.Agriculture Exemption(date of � 5.Future Interest Comprom(se(date of � 6. Federal Estate Tax Retum Required
death on or after 7-1-2612) death after 12-12-82)
O 7.Decedent Died Testate p 8.Deeedent Maintained a Living Trust _ 9. Total Number of Safe Deposit Boxes
(Attach copy of will.) (Attach copy of Vust.)
p 10.Litigation Proceeds Received p 11.Non-Probate Transferee Return p 12. DefertaUElection of Spousal Trusts
(Schedule F and G Assets Only)
O 13.Business Assets O 14.Spouse is Sole Beneficiary
(No trust invoived)
CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INfORMATION SHOULD BE DIRECTED T0:
Name _ � � Daytime Telephone Number
�Mindy S Goodman, Esquire � (717)540-8742 �
— – � (
Firet Line of Address
..................._._........................_�................._....................... _............................_. _.
__....._..............___.....__................_....._._.....,
2215 Forest Hills Drive j
_.. __ _ _.. _ ____._ _. _;
Second Line of Address
, _......._...................._...........,
;Suite 35
City or Post Office Y � State ZIP Code
;Harrisburg � __--�—� PA ;17112
\ ------...__._..__..__...._._..---...._._....__......--------._.�
CorrespondenYs email address: Q o o[��WC�� 0.`�J Y Q c1 L C�� , {�e..,�-- -��
n � � �
REGISTER� IV1�6�S USE ONLY t"r!
REGISTER OF WILLS USE ONLY � '� � 'j'�'�'
I � � � `s,�'' (') i''
�"1 �� r f�� � i 7
- ..... C'"1 G7 , �.'.7
; � - . -�
_� :_r'' '"1
r� ` -' � T1
DATE FILEp STAII�IP -�
.7 F--" (�.,; �
__.` �_�
' C,� � -r'1
, �
PLEASE USE ORIGINAL FORM ONLY
Side 1
� i iiiiii iuii iiiii i�iii�ii�iii�iuii iii�iiiii iiiii iiii iiii J
5 6 410 1505614105
J 1505614205
REV-1500 EX(FI)
DecedenYs Social Security Number
_.._ _........... ___...
oecedenYs Name: ' ;
RECAPITULATION
.__._ _........_ �._.
1. Real Estate(Schedule A). ............................................ 1. � 150,000.00
2. Stocks and Bonds(Schedule B) 2. � 0.00�
........................ . . �
3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C) ..... 3. ; 0.0�;
�.�-�--
4. Mort a es and Notes Receivable Schedule D 4. ' 0.00;
9 9 ( )........................... , ,
5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E)...... . 5.' 75,271.84 i
6. Jointly Owned Property(Schedule F) O Separate Billing Requested ....... 6. : 0.0� ;
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property ;� �
(Schedule G) O Separate Billing Requested........ 7. i 0.00?
` 225,271.84 ,
8. Total Gross Assets(total Lines 1 through 7)............................. 8. �
_ _ ---
9. Funeral Expenses and Administrative Costs(Schedule H)................... 9. ; 13,190.45�
�...___....�..__
i
10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule I)............... 10. � 12,537.95;
11. Total Deductions(total Lines 9 and 10)................................. 11. ? 25,728.40;
12. Net Value of Estate(Line 8 minus Line 11) .............................. 12. ; 199,543.44 j
13. Charitable and Governmentai 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. � ;
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_ ' 15.�.�.____�.
16. Amount of Line 14 taxable ����������������������� ` '
at lineal rate X.045 � 199,543.44 ; �g. 8,979.45 F
17. Amount of Line 14 taxable � ;
at sibling rate X.12 17. I i
18. Amount of Line 14 taxable � � ��� � �
�..�..�__ �_.
at collateral rate X.15 18.i
_ _........... __. __.: �
_..�� _.�
� i
19. TAX DUE ......................................................... 19.� i
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT �
Under penalties of perjury,I declare I have examined this retum,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 person responsibie for filing the retum is based on all information of which preparer has
any kno edge.
SIGNAT ' OF PER ESPONSIBLE FOR FILING RETURN DATE
f , _
ADDRE
350 M dison Street,Waterville, NY 13840
SI� ATUR��R�HER TH PERSON RESPONSIBLE FOR FILING THE RETURN DATE
7�
ADDRESS
2215 Forest Hills Drive-Suite 35, Harrisburg, PA 17112
� IIIIIIIIIIIIIIIIIIIIIIIIII�IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII S'de 2 �
150 614205 1505614205
REV-1500 EX (FI) Page 3 File Number
Decedent's Complete Address:
DECEDENT'S NAME
Sara E. Stanton
STREETADDRESS
300 Indian Creek Drive
CITY ' STATE ZIP
Mechanicsburg PA 17050
Tax Payments and Credits:
1. Tax Due(Page 2,line 19) (1) 8,979.45
2. CreditslPayments
A.Prior Payments 10,000.00
B.Discount
(See instructions.) Total Credits(A+g) (p) 10,000.00
3. Interest
(3) 0.00
4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2,Line 20 to request a refund. (4) 1,020.55
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.
��: :s �._ ..::� �.��.;, �z�=,x ��
�.a.,. , ,,,
�. �Y ,
� :e�� �� �� _
�����fi , p 9.,.,, , _., _ _
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? ........................................................................................................................ ❑ �
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
.
. _..._ _._...... . __ ._ .
� F. -.:� �
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 step-parent 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 biood or adoption.
SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYLVANIA
INHERRANCE TAX RERIRN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Stanton, Sara E
21 - -
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price
at which property would be exchanged between a willing buyer.and a wilfing seller, neither being compelled to.buy or sell,both having
reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on
schedule F.
ITEM DESCRIPTION VALUE AT DATE OF
NUMBER DEATH
1 300 Indian Creek Drive,Mechanicsburg,Pennsylvania 150,000.00
TOTAL(Also enter on Line 1, Recapitulation) 150,000.00
� SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
COMMONWEALT}iOFPENNSYLVANIA PERSONAL PROPERTY
INHERITANCE TAX RERIRN
RESIDENTDECEDENT
ESTATE OF FILE NUMBER
Stanton,Sara E
21 - -
Include the proceeds of litigation and the date the proceeds were received by the estate.All property jointly-owned with the right of
survivorship must be disclosed on schedule F.
ITEM DESCRIPTION VALUE AT DATE OF
NUMBER DEATH
1 Reunbursed property taxes regarding sale of Indian Creek Drive property 1,458.46
2 Cable Box refund 175.00
3 Members First-checking 28,810.25
4 Members First-savings 44,822.42
5 Members First-dividend 5.71
TOTAL(Also enter on Line 5, Recapitulation) 75,271.84
SCHEDULE H
FUNERAL�(PENSES&
COMMONWEALTH OF PENNSVLVANIA �'����
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Stanton, Sara E
21 - -
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER
p. FUNERAL EXPENSES:
1 Myers Buhrig Funeral Home 9,179.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Social Security Number(s)/EIN Number of Personal Representative(s):
Street Address
City State Zip
Year(s)Commission paid
2, Attomey's Fees Mindy S.Goodman 3,500.00
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 �'obate fees 368.50
Advertising 123.00
Postage 19.95
5. AccountanYs Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs
1
TOTAL(Also enter on line 9, Recapitulation) 13,190.45
� SCHEDULEI
DEBTS OF DECEDENT, MORTGAGE
COMMONWFALTHOFPENNSYLVANIA LIABILITIES, & LIENS
INHERITANCE TAX RERIRN
RESIOENT DECEDENT
ESTATE OF FILE NUMBER
Stanton,Sara E
21 - -
Include unreimbursed medical expenses.
ITEM DESCRIPTION AMOUNT
NUMBER
1 Settlement charges regarding sale of Indian Creek Drive property 1,650.00
2 Indian Creek-lawn mowing prior to sale 509.60
3 Water bill for Indian Creek property (past due) 18.11
4 Property taxes for Indian Creek(Paid in discount) 2,231.91
5 Electric(pd November 2013) 60.54
6 Electric(pd December 2013) 178.46
7 Water(pd December 2013) 3.40
8 Sewer/trash for Indian Creek property(pd October 2013) 155.05
9 Electric(pd September 2013) 28.46
10 Electric(pd July 2013) 61.69
11 Sewer/trash(pd August 2013) 170.56
12 Clean out house-Gilbert Strong 500.00
13 Personal property 1,000.00
14 Rent-July&August 1,442.37
15 Helping Hands cleaning 123.50
16 Nationai Grid 53.18
17 Cable 275.03
18 National Grid 98.10
19 Homeowners Ins 1,008.00
20 Medical-Jackson Siegelbaum 249.60
Total of Continuation Schedule(s) 2,720.39
TOTAL(Also enter on Line 10, Recapitulation) 12,537.95
� � SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
COMMONWFALTHOFPENNSYLVANIA LIABILITIES, & LIENS continued
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Stanton, Sara E
21 - -
Include unreimbursed medical expenses.
ITEM DESCRIPTION AMOUNT
NUMBER
21 West Shore EMS 85.66
22 Spirit Physician Services 69.60
23 West Shore Pathology 5.37
24 Internists of Central PA 122.84
25 Holy Spirit-conf No.014811 250.00
26 Rehab 93.73
27 Hampden Twp-ambulance 766.00
28 Holy Spirit-con£No 093253 250.00
29 West Shore Anesthesia 19.90
30 Canp Hill Emergency Physicians 9.49
31 Foot Doctors of Utica 81.80
32 Checks written prior to date of death but clearing afterward 966.00
Page 2 of Schedule I
MINDY S. GOODMAN
ATTORNEY AT LAW
NORTHWOOD OFFICE CENTER
2215 FOREST H[LLS DRIVE•SUITE 35
HARRISBURG,PA 17112
;��
(717)540-8742•(717)540-8743 FAX � 'c`',.n � m
� � G'— ,� Q
C...'7 � '� �,.� �r;l
�'Z �L� � _,� ��7
i" N d'1
�,.'._ _ r' C� '_� =:";7
, :{?
January 16, 2015 ; , �,� � ` -;-,
- -� �-�
,___ ..
. ., ►=, r.... r�i
� �—
.._:; cA, �� �
Register of Wills - � ..c
Cumberland County Courthouse
Hanover and High Streets �
Carlisle, PA 17013
RE: Estate of Sara E. Stanton
Admin. No. 21-13-0830
Dear Sir or Madam:
Enclosed for filing please find two original Inheritance Tax Returns and two
copies. Please file the originals, time-stamp the copies, and return the copies to
me in the envelope provided.
A payment of$10,000, which includes an overpayment, toward inheritance taxes
was previously paid in this matter.
Thank you for your assistance in this matter.
Very truly yours,
� � _
Mindy S. Goodman
MSG/bsg
Enclosures
cc: Steve Stanton
r £ a•��� � 2 V� N ��
,. �,., '��.,k"3 �rn 7� ' �a""��.' '� ��z�z�,'a�-:�'�t�`"'""',�wp, � y�'A�.�"*� m s� fl1 C N D
... - �+ ,,.t.�+; 'V'+a! - � i �e.i 1,,,;k� .� a. k"*-g �'�r��S -���' +� -3 �.� 3 . -� � � :,
, r M1'"� ��. <v . .� -�, T a:�� � � � � ,q� �'yx.�'� � ,k�+`3 � `ky S, � :Y Q .� p�
sr � e�`��'`&�� ���`y '�'TM 5�r #� � '� ���'` �"��3� r �"�"�*��tsd� . ��'. r -�' tp � -�jl 7 Q. .
' � �' .^#�' W h.
� � � �'� �,a � ��`'�+`+�� s a p' O �p � >a
�
� � � ��', �e. .�p � e �.� �* '� C � � � N
ti �,� ����
� ����E� z����"����� � � '.�fl tfDA � ��'.
��� ������������ ���{ ���a���,m��aM�_ � = d �g��
,;�.�4 � ��.�a����� ��� D _ s Q �
� , �r �� � �; �.
��, � ����� y �
v
� :� , � .,
� � �
� � � N �.
� ��� � �+�� �� ��
� �� �
�
,��'� �� .� �tE � ��
,
�,
k� $
:� ` � � �
��� '���h�� t�t � " —
.��y� � �ya�,{ � '�
.�'' ��;y�`."' ' j�
��. �vX 7�
� ��� � "� ,,
� V ,�'t:' � e � �` 1
�"*� ����`���, s. � ,-.,,,��..
k ��� �
4 i � � r
. e � ���'� - �N +' i
- Y�.�r "s�i. -�^ �'Ym�+;S'�� t. .,r� �
i «, �� ,- `"�i��' � p� � --..�
��. � � �.� '� �'� �' � �..�c -.�
r"`�g��B M y �%'���w �� ;"`:
ry# ��� � � r� � ��� � �
�---•.
� � '� �i
. ._ .,. .� , _ , „ . '• �.,,�,.
k. ��`.. m. �; ..,�� .` r,.
�'�'� •� P`
� x�
w�� •-•^�^ F�
�i . �., ,,_,����. �� �,�, _ �. _ � ��,:
.
, .' :_„ ` :.�� ;._ _`��-, �.. � �, �s:-..
. .�:; :ti -.�. . jpp*���••����
d ..' .'� � . � . -F,,i ' � p�'�
C. • >R. _ :,. :. �.
- �. ... @' < . 4 ��
�s ; . _ �. k. + �
' ' ' ' '- � '� " —
� v�:
�v,�.._� �._ Ft
51
� '
, .. . . .. . . . ` , �'�
:. : " }�' .,a -.. s..
; ,
�A��
.S
�k
� �
F6.
^:t
��
��
�
- F p ''�fj/•,�
_ ��4{�
.�
Sm �_
� � ��_
s Z ��
��'
�
r
r si. - ..� : . �
d� .af
�,.,' ��"fY@'.. � _
4~
4 {'
��v "? ��
�� ��� s
. u �.
�
i: • h "
< �.,. - :. �� .. >` ` � �
�, �L�� - � ��.. � �� �
,'���.. - �°4�`. . .- �
�as � �
.F�a' ��: ."�'�'� `.
t
� .,�,J"5+�..
t a� �f a(
n� �' �
.>� _: �� � . �
1'N {.' :3. t .
..a,�- t'{�f` ��s;. } �'.
h'SS' k n '� � �
tii �� �
��r�'.''��' ���� �"'�� �'° ' ,.. - . .
_ � .. . . _ . � .
. I
,: .;
� �.�� . � � �� �: _
s�r,�
�"�
�-,
�'` -:� ,. �
� �� � �
, � �
� �,
. ,_
�' � '4? ,Y� . � . . .
:y�� �,.,;. . .
��'1� � . . . � . � . . . � .
� . . , f .,...�
�
..P „� .. . � � .. .
.� : . ,_: . :-� .. ..
..�, " ..v , ... .. . . . ..
„ , .. . �. � . .
t:: �.: : � � � .
� �
� > ��
,� �^r e £.� .. . . . . I.,. .
� '��r�� � , .. . . . . . � �.
� �
r ���f . � . . �
�°�14�a*° . . .
�r x
�'�i `�#'x _ . .
-E,t}�,�� . . .
a��" � �
;a:�
�
� „
'
�b � .. . . . i � .
��%At`'���` � . . . _ � � . � II�',,. .
�-:m5 VS^�t . . . . .
2 �� .. . . . � .
,� �t�.r . � �:�. .
�`F .«'°�i � �� . . � . � . .
y�c
� . . . . � .. . .
ry ,t
� �
z� ���
,
a _.�� . .� �- :. . . . . .
��� � . . � . . . .
k,�r � . . . . �
�
r 4 . . . . II . �..
,r,i. . ., . . . .. . . . . i . .
yY �; . . . . . �.
} J . � . .. . . ...
� .. . . . _ � �..�� � - . .. .
r t a e I
� ' II
i
� '.r . . , .. . . .. .
k '.. {,e .� . .. . . :� . �. . . .. . . .
.. f . � .. . , . . .
... , . , . ,. . � . . . . �
x , . , . . - . ' ..
�� Y � . . . � . . ..
�w�` . . . . . . � . � .
� ?:l.f Y� .. . � ; .. � . , . � � �
v l . . .. . � . - � .
Rv�
i .
.1 . . �� . .. . .. . ... . .
�-.. r 4. - .. . _ ._ � .
� . , . �, ...'- :. . .. �
t
�� � � - .. � � . � � ..
� � .. � . �. .. � � . . . � .
..�, f t . .. . � . . .
J. �� �. - � . . � � . � .
: . , : , . . � � s
.�,'s.s '' " . . . , . , . . . . .. . ..
�: � , � � � . . . .. .. . , . � .
'�"+/a- � . . . . . . . . . .
�� �
r. .
�'m� � .. : . .
��,� x
`��� ��t^ " . . . .
�
K����� ' � . � .. . .
i
{,i,�. .^ r
� "
4� �
.mU . � � ...� . .,- � . .
4 .
��
. . : . .. . ...
"'r�aa* . . . . .
���.� s, . . . .. �� �. � � .
� :"y . .. . . . . . . . .
�F
��
'��, . � � � . . .
�
,.. n; � . , r . . .
, �";
�
�
,,. ,' � .., , >, . . . . .
. �: � �t
i. . � �$�r � ... � .. .
� ' �. � � , "_ ; . - � - �
�". _
x" _ � �
`��s y F ,,,:� .. .
� :
_"�' .. �
�4 .._ . . . b a. . .. . � . r , . , t�' . . �.. ... . . , . � �;� .