HomeMy WebLinkAbout06-01-15 (2) "
,'i�?pennsylvania 1505614105
o[v RONT of REVENUE EX(03-14)(FI)
REV-1500 OFFICIAL USE ONLY
Bureau of Individual Taxes County Code Year File Number
0601 INHERITANCE TAX RETURN
HarrBisObu g$ PA 17128-0601 RESIDENT DECEDENT C
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
09012014 ; 06111931
Decedent's Last Name Suffix Decedent's First Name MI
BEARD IRVIN E
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
OD 1.Original Return O 2. Supplemental Return O 3. Remainder Return(date of death
prior to 12-13-82)
O 4.Agriculture Exemption(date of C=:) 5. Future Interest Compromise(date of O 6. Federal Estate Tax Return Required
death on or after 7-1-2012) death after 12-12-82)
C@D 7. Decedent Died Testate p 8. Decedent Maintained a Living Trust 0 9. Total Number of Safe Deposit Boxes
(Attach copy of will.) (Attach copy of trust.)
O 10. Litigation Proceeds Received p 11. Non-Probate Transferee Return p 12. Deferral/Election of Spousal Trusts
(Schedule F and G Assets Only)
O 13. Business Assets O 14. Spouse is Sole Beneficiary
(No trust involved)
CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
BARBARA S BARRY (717) 258-0250
First Line of Address
716 OLSON DRIVE
Second Line of Address
City or Post Office State ZIP Code
CARLISLE PA 17013
Correspondent's email address: r, n r fYl
C.'�: f•1 C7
REGISTERb-FVYILLS USE 0MY ) ,
177) g i
REGISTER OF WILLS USE ONLY
DATE FILED MMDDYYYY ;'1 ►—� t_-
iV � -
DATE FILED OTAMP r-
�1
PLEASE USE ORIGINAL FORM ONLY
Side 1
1 056 41 1505614105
L4/"�
1505614205
REV-1500 EX(FI)
Decedent's Social Security Number
Decedent's Name: IRVINE BEARD
1
r
RECAPITULATION
_..-....._ ., ...........
1. Real Estate(Schedule A). .. . .. . .. .. .. . . .. .. . . . . . . . .. . . .. .. ... .... .. .. 1.
s
2. Stocks and Bonds(Schedule B) ... . . .. . . .. .. .. .. . .. .. .. .. .. .. . . . .. . . . . 2. f
3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C) . . . .. 3. #
4. Mortgages and Notes Receivable(Schedule D) . .. .. .... . . . . . .... . . . .... . . 4. 848.00
I
5, Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E). .. . . .. 5. } j
6. Jointly Owned Property(Schedule F) O Separate Billing Requested . .. .. .. 6. 3,432.22
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property f
(Schedule G) O Separate Billing Requested.... . . . . 7,
8. Total Gross Assets(total Lines 1 through 7). . .. .. . . .. .. .. .. . .... .. .. .. . . 8. : 4,280.22
t
9. Funeral Expenses and Administrative Costs(Schedule H).. . . .. . . .. .. . . . .. . . 9. I 785.00
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)... . ..... .. . .. . 10. 183.00
11. Total Deductions(total Lines 9 and 10). ... . ..... . ... .. .. . .. . .. . ... . . . . . 11. 968.00
12. Net Value of Estate(Line 8 minus Line 11) ... . ..... . . .... . .. .. . . . . .. ... . 12. 3,312.22 1
13. Charitable and Governmental Bequests/Sec.9113 Trusts for which
an election to tax has not been made(Schedule J) . .. . . .. .. . .. .. . . .. .. . . . . 13. j
14. Net Value Subject to Tax(Line 12 minus Line 13) . . . . .. . . . .. . .. .. . . . . 3,312.22
TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15.: Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116 F
(a)(1.2)X .0_. 15. i
16. Amount of Line 14 taxable � "
at lineal rate X.0 45 3,3 16. : 149.05
17. Amount of Line 14 taxable j
at sibling rate X .12
18. Amount of Line 14 taxable
at collateral rate X.15 j 18. :
19. TAX DUE . . .. . . . . .. . .. . .. . . . . . . . .. . . . .. .. . . .. .. . . . .. .. . . . . .. . . . .. . 19.; 149.05
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O
Under penalties of perjury, I declare 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 person responsible for filing the return is based on all information of which preparer has
any knowledge.
SICNATURE OF PERSON R PON LE FOR FILING RETURN DATE
Get-ll�� 4lJVti.�.l 06/01/2015
ADDRESS
716 OLSON DRIVE, CARLISLE, PA 17013
ATURE FF3EPAR HAN RSO FOR FILING THE RETURN DATE
06/01/2015
ADDRE
396 ALE NDER SPRING ROAD, CARLISLE, PA 17015
111g1111111 111111111111111111111111111 Side 2 J
6142 1505614205
REV-1500 EX (FI) Page 3 File Number
Decedent's Complete Address:
DECEDENT'S NAME
IRVIN E BEARD
STREET ADDRESS
FOREST PARK HEALTH CENTER
700 WALNUT BOTTOM ROAD
CITY STATE ZIP
CAQRLISLE PA 17013
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 149.05
2. Credits/Payments
A.Prior Payments
B,Discount
(See instructions.) Total Credits(A+B) (2)
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)
5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 149.05
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 .......................................................................................... ❑ 0
b. retain the right to designate who shall use the property transferred or its income ............................................ ❑ N
c. retain a reversionary interest .............................................................................................................................. ❑ 0
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?.............. ❑ 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 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 decedent's 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.
REV-1507 EX+(02-15)
�B7.Pennsylvania SCHEDULE D
DEPARTMENT OF REVENUE MORTGAGES & NOTES
INHERITANCE TAX RETURN RECEIVABLE
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
IRVIN E BEARD 21 150301
All property jointly owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 INTERNAL REVENUE SERVICE-2014 INCOME TAX REFUND ( 848.00
TOTAL(Also enter on Line 4,Recapitulation) $ 848.00
(If more space is needed,insert additional sheets of the same size.)
Bill MM-01-Xf 9. 111
Department of the Treasury Notice CP24
Internal Revenue Service Tax Year 2014
IRSP.O.Box 9052 Notice date Apd120,2015
Andover,MA 01810-9052
Social Security number -XM-XX-2664
To contact us 1-800-829-0922
Your Caller ID 434245
225622.548516.428101.19128 1 AT 0.406 530
111111111'-1l I-Altliffil 1111111111111111VI 11111 KI 111111 fill Page 1 of 3 89H
IRVIN E BEARD DECD
%BARBARA BARRY
716 OLSON DR
CARLISLE PA 17013-1550
225622
Changes to your 2014 Form 1040
Adjusted Refund: $848.00
We changed your 2014 Form 1040 to match Summary
our record of your estimated tax payments,
credits applied from another tax year,and[or Payments you made 5663 2;3
payments received with an extension to file. As Tax you owed 5,475.00
a result you are due a refund of 5848-00- Refund due �841.0105)
What you need to do Review this notice,and compare our changes to the information on your tax return and
to your payment records.
If you agree with the changes we made
You don`t need to do anything. You should receive a refund for $848.00 within 4-6
weeks as long as you don't owe other tax or debts we're required to Collect.
Continued on back...
....................... .......... ...............................................................
IRVIN E BEARD DECD Notice CP24
%BARBARA BARRY N"ItIt-a ate Ap-611 20;101.5
1101 716 OLSON DR - �—
MCI CARLISLE PA 17013-1550 Social security number )-XX-2664
rIf your address has changed,please call 1-800-829-0922 or Visit%Wwirs.gov.
gill RR52M. � a Please check here if you've included any correspondence.Wite your Social Security
number(M-XX-2664),the tax year(2014),and the form number(1040)on any
Contact information correspondence.
Primary phone Best time ocall Secondary phoire Bea time to call
INTERNAL REVENUE SERVICE
P.O.Box 9052
ANDOVER,MA 01810-9052
XXXXX2664 BT BEAR 30 0 201412
REV-1509 EX+ (02-I5)
Q7pennsylvanial SCHEDULE F
DEPARTMENT OF CETAXRETURN JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
IRVIN E BEARD 21 150301
If an asset became jointly owned within one year of the decedent's date of death,it must be reported on Schedule G.
SURVIVING JOINT TENANT(S)NAME(S) ADDRESS RELATIONSHIP TO DECEDENT
A'BARBARA S BARRY 716 OLSON DRIVE DAUGHTER
jCARLISLE, PA 17013
B.
C.
JOINTLY OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECEDENT'S VALUE OF
NUMBER TENANT JOINT IDENTIFYING NUMBER.ATTACH DEED FOR JOINTLY HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST
1. A. 09101110 : CITIZENS BANK,CHECKING ACCOUNT#610073-064-6 6,864.43 50%, 3,432.22
TOTAL(Also enter on Line 6, Recapitulation) $ 3,432.22
If more space is needed, use additional sheets of paper of the same size.
Checking Account
Citizens Bank Statement
IIk
1-888-910-41000 of 2
{ Call Citizens'PhoneBank anytime for account information,
current rates and answers to your questions.
Beginning August 23,2014
through September 23,2014
Checking continued from previous page
Daily Balance IRVIN E BEARD
Date Balance Date Balance Date Balance
'08/29 6,864.43 09/03 2,970.43 09/08 2,887,83 BARBARA S BARRY
09/02 1,634.43 Green Checking
NEWS FROM CITIZENS
610073-064-6
-We all have savings goals.Whether it's a new home,a child's education,retirement or
preparing for unexpected expenses,Citizens Bank makes it easy and rewarding for you to
start saving.We have a range of solutions from savings accounts,money markets,CDs and
IRAs,to fit your needs. For more information on which accounts and programs are right for
you or to open a new account,call us at 1-888-821-3900,visit citizensbank.com,or stop by
yourlocalbranch.
C/O IRVIN E BEARD- #525-46-2664
'D.O,D, 9/1/14
Membe,FDIC 121 Equal Hous,ng lender
REV-1511 EX+(02-15)
Jpennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
IRVIN E BEARD 21 150301
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
i.
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representative(s)
Street Address
City State ZIP
Year(s)Commission Paid:
2. Attorney Fees:
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: 210.00
5. Accountant Fees: 375.00
6. Tax Return Preparer Fees: 200.00
7.
TOTAL(Also enter on Line 9, Recapitulation) $ 785.00
If more space is needed,use additional sheets of paper of the same size.
REV-1512 EX+(02-15)
Ej ]pennsylvania SCHEDULE I
DEPARTMENT OF REVENUE DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
IRVIN E BEARD 21 150301
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 EMERGENCY MEDICAL SERVICES FEE 183.00
TOTAL(Also enter on Line 10, Recapitulation) $ 183.00
If more space is needed,insert additional sheets of the same size.
1
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LAST WILL AND TESTAMENT
OF
=� .-01
IRVIN EUGENE BEARD
-3
I, Irvin Eugene Beard, of .Carlisle Borough,`. Cumberland • ;;;
County, Pennsylvania, being of sound and disposing m nd,Amemcr;y
and understanding, do hereby make, publish and declare this a-s'
and for my Last Will and Testament, hereby revoking all other
Wills and Codicils heretofore made by me.
FIRST
I direct the payment of my just debts and expenses of my
last illness and funeral from my estate as soon after my death
as conveniently may be done.
Further, I direct that .my body be cremated and that my
remains be disposed of as my personal representative shall deem
appropriate.
SECOND
I give, devise and bequeath all the rest, residue and
remainder of- my estate to my beloved wife, Erika M. Beard,
SAMIS, absolutely and in fee simple if she survives me by thirty (30)
LINDSAY
ATI OZY5-ATiA\V days.
26 West High Street
Carlisle,PA THIRD
In the event that _my wife, Erika M. Beard, fails to survive
FF i' i me by thirty (30) days, then I give, devise and bequeath all the
rest, residue and remainder of my estate unto my daughter,
Barbara S. Barry, per stirpes.
FOURTH
I direct that any and all inheritance, estate, and transfer
taxes imposed upon my estate passing under this Will or
otherwise shall be paid out of the principal of my residuary
estate.
FIFTH
In addition to the powers conferred by law, I authorize any
personal representative, trustee or guardian acting under this
instrument, in their absolute discretion;
A. To retain in the form received, or to sell either at
public or private sale any real or personal property;
B. To exercise any options to subscribe for stocks,
bonds, or other investments;
C. To join in any plan of lease, mortgage,
consolidation, exchange, reorganization or foreclosure of
any corporation in which my estate or any trust may hold
stocks, bonds or other securities;
SAIDIS, D. To sell, transfer, convey, mortgage, pledge, lease
FLOVVM &
LINDSAY or exchange any property, real or personal, which at any
26 West High Street
Carlisle,PA time may form part of my estate, for the payment of debts
or taxes, or for any purpose of administration or
Y" da.strxbution, for such prices and upon such terms as my
2
.'. �. it . - �-
personal representative, in their sole discretion, may deem
wise, and to execute and deliver deeds of conveyance or
transfer thereof;
E. To make settlements and compromises on such terms as
my personal representative in their sole discretion may
deem wise without the necessity of obtaining any court
approval thereof;
F. To make distribution hereunder either in cash or
kind, as my personal representative in their discretion may
deem wise.
SIXTH
I do hereby nominate, constitute and appoint my wife, Erika
M. Beard, to act as Executrix of this my Last Will and
Testament. Provided, however, that if Erika M. Beard is
unwilling or unable to act as Executrix, I direct the duties of
Executrix to be performed by Barbara S. Barry.
SEVENTH
I direct that no personal representative, guardian, trustee
or other fiduciary appointed under this instrument shall be
SARIS, required to give bond for the faithful performance of their
FLOAWR&
LENDSAY
&TTURNUS*"- duties in any jurisdiction.
26 West High Stmer
Carlisle,PA
3
IN WITNESS WHEREOF, I, Irvin Eugene Beard, have hereunto
set my hand and seal to this my Last Will and Testament,
consisting of four typewritten pages, the first three of which
bear my initials in the margin for identification, this 15th day
of December 2008.
'_2
r
Irvin Eugene Beard,
Signed, sealed, published and declared by the above-named
Irvin Eugene Beard, Testator, as and for his Last Will and
Testament in the presence of us, who have hereunto subscribed
our -names at his request as witnesses thereto, in the presence
of said Testator;a of each other.
DRESS 26 West High Street
Carlisle, PA 17013
ADDRESS 26 West High Street
Carlisle, PA 17013
SAMIS,
FLONVER &
LINDSAY
ATFURNUS-AT-LAW
26 West High Street
Carlisle,PA
4
I 1
�I
COMMONWEALTH OF PENNSYLVANIA
1
COUNTY OF CUMBERLAND
We, Irvin Eugene Beard, • Tanya L. Ware and
Phyllis McCoy , the Testator and witnesses, respectively
whose names are signed to the foregoing or attached 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 Testament and that he signed willingly and
that executed as his free and voluntary act for the purposes
therein expressed, and that each of the witnesses, in the
presence and hearing of the Testator signed the Will as
witnesses and that to the best of their knowledge the Testator
was at the time eighteen (18) or more years of age, of sound
mind and under no constraint or undue influence.
Irv'n Eugene Beard '
Tanya Ware ,witness
Phylli McCoy `",wit6ess
Subscribed, sworn to and acknowledged before me by Irvin
Eugene Beard, the Testator, and subscribed to and sworn or
affirmed to before me by Tanya L. Ware and
Phyllis McCoy witnesses, this 15th day of December ,
FWVV R SAIDIS& 2008 .
L�msAY
Al70RP'MSMTlAW / f •.
zG\WCSf i-tiglt sC(CC[ - a .f .1'.��.� •'L i•..w �•�•J`
Carlisle,PA Notary Public
NOTARIAL SEA
BARBARA E.STEEL,Notary Public
Carlisle Boro,Cumberland County,PA
1\4y Commission Expires Jane 7,2011
5