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HomeMy WebLinkAbout01-29-15 1505610140 REV-1500 EX (01-10) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes PO BOX 280601 - INHERITANCE TAX RETURN 2 1 1 4 0 $ 0 6 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDrfYY Date of Birth MMDDYYYY 0 8 1 2 2 0 1 4 0 1 2 0 1 9 5 2 Decedent's Last Name Suffix Decedent's First Name MI Go o d I i ng George W If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name Mi N / A Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW FX_J 1.Original Return � 2.Supplemental Return 3.Remainder Return(date of death prior to 1.2-13-82) M 4.Limited Estate 4a.Future Interest Compromise(date of 5.Federal Estate Tax Return Required death after 12-12-82) F-1 6. Decedent Died Testate 7.Decedent Maintained a Living Trust 0 8.Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9.Litigation Proceeds Received 10.Spousal Poverty Credit(date of death 0 11. Election to tax under Sec.9113(A) between 12-31-91 and 1-1-95) (Attach Sch.0) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number S C 0 t t W . Mor ri s o n Esq 71c-7 5 8 2-,3 0 171 c7 Ii` C> F&GI. #R OF WILUSE D L) T1 rl-,) r rl First line of address co �3 6 We s t Ma i n S t r e e t Second line of address k_� -Tl P 0 Box 2 32 C> City or Post Office State ZIP Code DATE FILf.Q, n New B I o o mf i e I d PA 17068 Correspondent's e-mail address: smorrisonlavvOcentu rylink.net 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 true,correct and complete.Declaration of prepares other than the personal representative is based on all information of which preparer has any knowledge. SIO URE OF PER N RnElbfi ISLE FOR FILING RETURN DATE 5742 Waggoners Gap Road Landisburg PA 17040 SIGN REPARER OTHER THAN REPRESENTATIVE VATE f/1.3 6 DVF�E 9S�es Main Street New Bloomfield PA 17068 PLEASE USE ORIGINAL FORM ONLY Side I 1505610140 1505610140 1505610240 REV-1500 EX Decedent's Social Security Number Decedent's Name: George W. Goodling RECAPITULATION 1, Real Estate(Schedule A) 2. Stocks and Bonds(Schedule B) ... .. . ... . .... ... .... .. .. ........ . .. .. 2. 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) . . . . . 3. t� 4. Mortgages and Notes Receivable(Schedule D) 4. 3028+ 29 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. 3 3 0 2 8 • 2 9 9. Funeral Expenses and Administrative Costs(Schedule H) . . . . . .. . . . .. . .. . . . 9. 1 T9 6 7 • 3 3 10, Debts of Decedent,Mortgage Liabilities,and Liens(Schedule 1) . .. ...... . . .. 10. 4 8 8 4 2 . 4 0 11. Total Deductions(total Lines 9 and 10) . . ... .... .... . . . . . . . .. . . , . . .. 11. 6 6 8 0 9 . 7 3 12. Net Value of Estate(Line 8 minus Line 11) . . . .. ... . .. . . . . . . .... . . . . . . . 12. - 3 .3 7 $ 1 4 4 I, 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. 3 3 7 8 + 4 4 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.o _ 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 i 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 j 19. TAX DUE . 19. 0 • 0 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 1505610240 150561.0240 J REV-1500 EX Page 3 File Number Decedent's Complete Address: 21 14 0806 DECEDENTS NAME George W. Goodlin STREETADDRESS 102 Amy Drive CITY STATE T1'7(013 Carlisle PA Tax Payments and Credits: 1. Tax 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 f (3) 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) 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; ............................... ❑ X❑ c. retain a reversionary interest;or ..........................................:..................................................... ❑ n d. receive the promise for life of either payments,benefits or care? ....................................................... ❑ XX 2. If death occurred after December 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? ......... ❑ X❑ 4. Did decedent own an individual retirement account,annuity or other non-probate property,which t contains a beneficiary designation?.................................................................................................. ❑ 0 a 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 decedent's 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 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. REV-1508 EX+(6-88) ; 3. SCHEDULE E&pp �+ COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER f_ George W Goodling 21 14 0806 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. Members 1 st Federal Credit Union Savings Account#54363-00 3,238.241 2. Members 1 st Federal Credit Union Checking Account#54363-11 790.05 3. Ofle-half interest in 1985 Peerless Mobile Home, title#36838676202 5,000.00 4. Subaru Legacy Sport(just purchased) 24,000.00 r I , ' t I i I TOTAL(Also enter on line 5,Recapitulation) $ 33 028.29 (If more space is needed,insert additional sheets of the same size) REV-1511 EX+(10-09) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT t ESTATE OF FILE NUMBER George W. Goodlinq 21 14 0806 Decedents debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Nickel Funeral Home 9,518.81 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) .Edward D. Deiter 4,000.00 Street Address 5742 Waggoners Gap Road city 1_andisburg State PA ZIP 17040 Year(s)Commission Paid: f 2, Attorney Fees: Scott W. Morrison 4,000.00 3, Family Exemption:(If decedent's address is not the same as claimant's,attach explanation,) Claimant 3 Street Address y 1 City State ZIP Relationship of Claimant to Decedent i 4• Probate Fees: Lisa M. Grayson 140.50 5 Accountant Fees: 6. Tax Return Preparer Fees: 7, The Sentinel-estate advertising 233.02 8. Cumberland Law Journal-estate advertising 75.00 TOTAL(Also enter on Line 9,Recapitulation) . $ 17 967.33 If more space is needed,use additional sheets of paper of the same size. REV-1512 EX+(12-08) Pennsylvania SCHEDULE DEPARTMENTOFREVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES,&LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER George W. Goodling 21 14 0806 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical.expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Subaru account balance 23,125.56 2. Members 1st Federal Credit Union-Visa account 19,461,43 3. Bank Americard -account 5,443.17 4. Holy Spirit Medical Group-account 38.85 5. Urology of Central PA, Inc. -account 25.50 6. Quantum Imaging and Therapeutic Associates-account 169.74 7. Center for Kidney Disease & Hypertenstion-account 26.32 8. Andrews and Patel Associates, PC-account 54.09 9. Holy Spirit Medical Group-account 221.27 r 10. Holy Spirit Hospital -account 250.00 11. Camp Hill Emergency Physicians-account 32.47 i y i 1 TOTAL(Also enter on Line 10,Recapitulation) $ 48 842.40 If more space is needed,insert additional sheets of the same size. REV-1513 EX+(01-10) pennsylvania SCHEDULE J i DEPARTMENT OF REVENUE BENEFICIARIES i INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: George W. Goodlinq 21 14 0806 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE 1 k 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 v Sec.9116(a)(1.2).] ! 1. Edward D. Deiter Sibling 5742 Waggoners Gap Road 100% . Landisburg, PA 17040 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.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART H-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. pennsylvania bEPARTMENT'OF PUBLIC WELFARE October 30, 2014 SCOTT W MORRISON ESQUIRE 6 W MAIN ST PO BOX 232 NEW BLOOMFIELD PA 17068 i y Re: George Gooding SSN: ###-##- 3 Dear Attorney Morrison: Pursuant to your letter dated October 25, 2014, the Department's, Estate Recovery Program, has reviewed the information you provided regarding the above-referenced j individual. i It has been determined that this individual did not receive any type of assistance during the questioned period. Therefore, according to the information you provided, the Department's Estate Recovery Program will not seek any recovery from this estate. If your client applied for Medical Assistance and had an application and/or hearing pending at the time of death, J please advise us and provide'any-additional information that may affect a recovery by our Department. " y�. Thank you for your cooperation in this matter. If you have any questions, please contact me. Sincerely CIL rr? a Vince A. Porter Recovery Section Manager (717)772-6604 Bureau of Program Integrity Division of Third Party Liability Recovery Section PO Box 8486 1 Harrisburg, Pennsylvania 17105-8486 St � MEMBERS 1St FEDERAL CREDIT UNION i PRIMARY OWNER: George W. Goodling REGULAR SAVINGS ACCOUNT: ? Account Number/Suffix 54363-00 Date Account Established 03/30/1987 Principal Balance at Date of Death $3,238.15 Accrued Interest to Date of Death $0.09 Total Principal and Accrued Interest $3,238.24 Name of Joint Owner None CHECKING ACCOUNT: Account Number/Suffix 54363-11 Date Account Established 08/25/1992 Principal Balance at Date of Death $790.05 Accrued Interest to Date of Death $0.0 Total Principal and Accrued Interest $790.05 Name of Joint Owner None VISA ACCOUNT: 4833660000035598 Date Opened: 08/26/1992 Principal Balance at Date of Death $19,461.43 Name of Joint Cardholder None I MEMBERS 1sT FEDERAL CREDIT UNION t, Christopher J. Zimmerman Lending Insurance Support Specialist October 31, 2014 Estate of: George W. 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