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HomeMy WebLinkAbout03-11-15 1505610140 REV-1500 �` (°'-'°' OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes INHERITANCE TAX RETURN minty Code Year Fite Number PO BOX 2&601 2 1 1 1 0 9 8 4 Harrisburg PA 17128.0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MIVIDDYYYY 0 6 1 3 2 0 0 9 0 5 3 0 1 9 2 7 Decedent's Last Name Suffoc Decedent's First Name MI S T R O N G S A R A D (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI S T R O N G D A V I D M 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 r ❑ 2.Supplemental Return ❑ 3.Remainder Return(date of death prior to 12-13-82) ❑ 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 Wilq (Attach Copy of Trust) ❑ 9.Litigation Proceeds Received ❑ 10.Spousal Poverty Credit(date of death ❑ 11.Election to lax 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 S U S A N J H A R T M A N 7 1 7� 2 4 9 � 7-,j8�13 c rn REo)j jjv�bF�E ONL ' First tine of address r.-. C� m t� O N E I R V I N E R 0 W7D -�, Second line of address cO l - rr C City or Post Office State ZIP Code DATE FILE ri -r C A R L I S Li E P A 1 7 0 1 3 Correspondenre;e-mail address: susanolduncanhartmanlaw-com Under parades of perjury.I declare that 1 have examined this return.Including accompanying schedules and statements,and to the best of my 1cno Medge and belief, a is true,correct and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RE SIB UNG RET DATE ✓ ADDRESS 1201 RED I OAD DAUPHIN PA 17018 SIGNATF ERESENTVE ATE ADDRESS n PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505610140 1505610140 J i 1505610240 REV-1500 EX Decedent's Social Security Number Decedent's Name: SARA D - STRONG RECAPITULATION 1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 1 6 7 , 7 0 0 . 0 0 2. Stocks and Bonds(Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2• 3. Closely Held Corporation, Partnership or Sole-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. i 8. Total Gross Assets(total Lines 1 through 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 1 6 7 7 0 0 • 0 0 9. Funeral Expenses and Administrative Costs Schedule H 9. 5 8 6 . 4 2 10. Debts of Decedent,Morta e Liabilities,and Liens Schedule I 10. 9 3 2 5 6 . 6 4 11. Total Deductions(total Lines 9 and 10) . . . . . . . . . . . .. . . . . . . . . . . . . . .. . . . 11. 9 3 8 4 3 . 0 6 12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 7 3 8 5 6 . 9 4 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 tolTax(Line 12 minus Line 13) . . . . . . . . .. . . . . . . . . . . . . 14. 7 3 8 5 6 . 9 4 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9,116 (a)(1.2)X.00 7 3 8 5 6 . 9 4 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. 0 • 0 0 i 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ S f Side 2 L 1505610240 1505610240 J REV-1500 EX Page 3 File Number Decedent's Complete Address: 21 11 0984 DECEDENTS NAME SARA D • STRONG STREET ADDRESS 405 WALNUT BOTTOM ROAD CITY STATE ZIP CARLISLE PA 117013 Tax Payments and Credits: t- 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 (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 t Make check payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS I 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 ................................................................................................ ❑ X❑ d. receive the promise for life of either payments,benefits or care? ....................................................... ❑ 0 2. If death occurred after December 12,1982,did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... ElEl 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?.................................................................................................. ❑ ❑X IF THE ANSWER TO ANY OF THEABOVE 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 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(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,uncle Section 9102,as an individual who'has at least one parent in common with the decedent,whether by blood or adoption. REV-1502 EX+(01-10) pennsylvania; SCHEDULE A DEPARTMENT OF REVENUE INHERITANCE TAX RETURN ' REAL ESTATE RESIDENT DECEDENT ESTATE OF: FILE NUMBER: SARA D . STRONG 21 11 0984 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 willing seller,neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts. Real property that is jointly-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 decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1 • 405 WALNUT, BOTTOM ROAD 1671700 . 00 CARLISLE, PA 17013 ASSESSED VALUE 4 5 - t 7 :l f f k f i TOTAL(Also enter on Line 1,Recapitulation.) $ 167,700 - 00 If more space is needed,use additional sheets of paper of the same size. i REV-1511 EX+(10-09) pennsylvania . SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER SARA D . STRONG 21 11 0984 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. r B. ADMINISTRATIVE COSTS: 1, Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Year(s)Commission Paid: 2. AttomeyFees: DUNCAN & HARTMAN, PC 3. Family Exemption:(if decedent's address is not the same as claimant's,attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: REGISTER OF WILLS 262 - 50 5 Accountant Fees: 6. Tax Return PreparerFees: 7. CUMBERLAND LAW JOURNAL 75 . 00 8 • THE SENTINEL — LEGAL AD 178 . 92 9 • REGISTER OF WILLS FILING FEE 15 . 00 10 • DISTRICT ` JUSTICE FILING FEE 35 . 00 11. FILING FEE 20.00 TOTAL(Also enter on Line 9,Recapitulation) $ 586 - 42 If more space is needed,use additional sheets of paper of the same size. REV-1512 EX+(12-08) pennsylvania' SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN r MORTGAGE LIABILITIES, &LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER SARA D • STRONG 21 11 0984 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. CITIMORTGAGE FOR 405 WALNUT BTM ROAD, CARLISLE PA 89,428 . 04 IN FORECLOSURE JUDGMENT AMOUNT $1161295. 51 2 • FUEL OIL 383. 90 3 • CLEANING OF HOUSE 135 . 00 i 4 • CLEAN OUT .OF HOUSE 11250 . 00 5. CAREY TRUCKING 903.76 6. SHERIFF SERVjICE OUT OF COUNTY 93.23 7. FFA FILING RETURN 225.00 8. CITIBANK MASTERCARD 837.71 ) TOTAL(Also enter on Line 10,Recapitulation) $ 931256 -64 If more space is needed,Insert additional sheets of the same size. REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN BENEFICIARIES /1r[ G�7 RESIDENT DECEDENT ESTATE OF: FILE NUMBER: SARA D . STRONG 21 11 0984 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE ] TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec.9116(a)(1.2).] 1. DAVID M• STRONG Spousal 121 BRINTON AVE . # 2 100% PITCAIRN, PA 15140 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. 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. 1 TOTAL OF PART II-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 LAST WILL AND TESTAMENT I, SARA D. STRONG, of Carlisle, Cumberland County, Pennsylvania 17013, do hereby make, publish and declare this to be my last will and testament, hereby revoking all wills heretofore made by me. 1. I direct my personal representative to pay all of my debts, funeral and administrative expenses as soon as convenient after my decease. 1 direct that all inheritance taxes imposed or payable by reason of my death and interest and penalties thereon with respect to all property, whether or not such property passes under this Will, shall be paid by my personal representative out of my estate. 2. 1 authorize and empower my personal representative 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 therefore, in fee simple, as I could do if living. My representative 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 representative. 3. 1 give, devise and bequeath all of my estate of whatever nature and wherever situate to my spouse, DAVID M. STRONG. 4. If my spouse does not survive me by a period of at least sixty (60) days, then my estate I give, devise and bequeath to Timothy C. Yuda, Geoffrey S. Yuda, Monte Yuda, Georgette A. Lipson, and James J. Dougherty, share and share alike, or the survivors thereof. 5. 1 nominate and appoint my spouse to be the personal representative of my estate, to serve without bond. If my spouse cannot or does not serve, then 1 appoint Geoffrey S. Yuda to be the substitute personal representative, with the same powers and also without bond. 6. 1 suggest that my personal representative retain the services of Harold S. Irwin, III, Carlisle, Pennsylvania in the settlement of my estate. i IN WITNESS WHEREOF, I have hereunto set my hand and seal this 14th day of May, 2009. .S (SEAL) SARA D. STRONG Signed, sealed, published and declared by the above-named person as and for a last will and testament, in our presence, who at said person's request, in said person's presence and in the presence of each other have hereunto set our names as subscribing witnesses. _AAZ=� S �� ACKNOWLEDGMENT AND AFFIDAVIT WE, SARA D. STRONG, SARAH A. HARDESTY and KATHRYN M. MULLEN, the testatrix and witnesses respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her last will and that she had signed willingly, and that she executed it as her free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the will as a witness and that to the best of their knowledge the testatrix was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. S O.K. < S�r4,A SARA D. STRONG SARIAH A. H R TY' KATHR N M. MULLEN COMMONWEALTH OF PENNSYLVANIA :88: COUNTY OF CUMBERLAND Subscribed, sworn to and acknowledged before me by SARA D. STRONG, the testator herein, and subscribed and sworn to before me by SARAH A. HARDESTY and KATHRYN M. MULLEN, witnesses, this 14"'day of May, 2009. i Notary Public COMMONWEALTH OF SYL,Y LA NOTARIAL SEAL Harold S.Irwin Iii,lwrq,Notary Public Carlisle,Cumberland County My wmn ission exores February 06,2011 s a sI REPRESENTATION OF PRINTED DOCUMENT Statement Date. 06119112 Page 1 of 1 r♦I Property Address:405 WALNUT BOTTOM ROAD citi CARLISLE PA 17013 C i ti M ortg a ge ACCOUNT NUMBER:2001612470-1 Customer service 1-800- Please reference your accountount * n 18number 2001612470 when calling. Type of Mortgage 511 GCalls are randomly monitored and recorded to ensure quality service. Principal Balance $88,955.15 Interest Rate 2.87500% Interest Rate ChangelReset Date 04/01/13 00065217 BB IOZ 171 8180081 D AM 18 171 Payment Change/Reset Date 05/01/13 '1111 I I I I 1111 I I I I I'1' 11111111'11 I'I III IF 11.11111. Escrow Balance $1,754.54 Interest Year to Date $895.70 SARA D STRONG Taxes Paid Year to Date $838.66 ESTATE OF C/O GEOFF YUDA 1201 RED HILL RD DAUPHIN PA 17018-9431 -` Z �! Account Z. z— PAYMENTS CURRENT z RECEIVED PAYMENT DUE z� Date 07/01/12 'z Principal $242.45 z Interest $211.40 z Escrow $295.13 Visit us at www.citimortgage.com, z Total Mortgage Payment $748.98 Delinquency Expenses $40.50 Late Charge $114.32 Past Due Amount $2,252.81 Total Amount $3,156.61 You must pay the full amount due today.Call our office at 1-800-723-7906. Delinquency expenses are third-party expenses such as property inspection fees, property preservation costs,appraisal costs,and attorney fees incurred by CMI as a result of default. 0 W N Detach and return the h U bottom portion payment. Account Number: 2001612470-1 Due Date: Total Amount Due: SARA D STRONG 07/01/12 $3,156.61 Please designate how you want us to apply any additional funds. See detail below: Undesignated funds first pay outstanding late charges and fees,then + principal. Once paid,additional funds cannot be returned. Additional Principal: 4$ ■ ❑Please check box to indicate mailing address/phone number changes and enter on reverse side. Include account number on check and make payable to: Additional Escrow: ■ '111"{IIIIIII'IIIIIIIIII"III'11111"II{IrIIIII.IIIIII"'1'111" It payment received after:07116112 ]$ Add late charge of: $22.69 ■ CITIMORTGAGE, INC. PO BOX 183040 Additional Monthly Payment: $ COLUMBUS OH 43218-3040 ■ Total Amount Enclosed ■ Please do not send cash.Please allow 7 to 10 days for postal delivery. To ensure timely processing of your mortgage payment,please use the enclosed envelope and coupon.Do not include account inquiries with your payment. 020016124701 0000074898 0000317930 0000315661 INTERNET REPRINT axvts mesult Uetaus Page I of I Detailed Results for Parcel 04-22-0481-121. in the 2010 Tax Assessment Database DistrictNo 04 Parcel ID 04-22-0481-121. MapSuffix HouseNo 405 Direction Street WALNUT BOTTOM ROAD Owner] STRONG, SARA D C/O PropType R y PropDesc LivArea 1636 CurLandVal 45900 CurlmpVal 121800 CurTotVal 167700 CurPref Val Acreage .35 C1GrnStat TaxEx 1 SaleAmt 102000 Sa1eMo 09 SaleDa 12 SaleCe 19 SaleYr 94 DeedBkPage 00111-00773 YearBlt 1960 HF—File—Date 10/20/2004 HF_Approval_Status rA