HomeMy WebLinkAbout05-06-05
REV -1500 EX + (6-00)
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REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
D
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Win ard Patricia L.
DATE OF DEATH (MM-DD-YEAR)
Win ard, Wendell E.
X 1. Original Return
4. Limited Estate
6. Decedent Died Testate
2.
4a.
7.
Supplemental Return
Future Interest Compromise (date of death after 12-12-82)
Decedent Maintained a Living Trust
(Attach copy of Trust)
Spousal Poverty Credit
(date of death between 12-31-91 and 1-1-95)
(Attach copy of Will)
D 9. Litigation Proceeds Received D 10.
C P
0 0 Ro er B. Irwin Es
R N FIRM NAME (If Applicable)
R D
E E IRWIN & McKNIGHT
S N
T TELEPHONE NUMBER
OFFICIAL USE ONLY
FilE NUMBER
1.1
05
12 \
NUMBER
COUNTY CODE YEAR
SOCIAL SECURITY NUMBER
206-24-3421
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
1
3 (date of death
. Remainder Return prior to 12-13-82)
5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
D
11. Election to tax under Sec. 9113(A)
(Attach Sch 0)
TED TO:
60 West Pomfret Street
West Pomfret Professional Bldg.
Carlisle, PA 17013
249-2353
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or
Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
D Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Sub"ect to Tax (Line 12 minus Line 13)
Copyright (c) 2000 form software only The Lackner Group, Inc.
None
None
None
(1)
(2)
(3)
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(4)
(5)
None
None
13,200.00
L.
(6)
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X A
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SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116(a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
20.
0.00
1,012.33
0.00
0.00
None
8,390.20
3,797.47
(8) 13,200.00
(11) 12.187.67
(12) 1,012.33
(13)
(14) 1,012.33
x
X
X
X
.0 0
.0 45
.12
.15
(15)
(16)
(17)
(18)
(19)
0.00
45.55
0.00
0.00
45.55
Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
558 F. Street
CITY I STATE I ZIP
Carlisle PA 17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
( 1)
45.55
2.28
Total Credits ( A + B + C) (2)
2.28
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( 0 + E) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 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)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line S + SA. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
0.00
0.00
43.27
0.00
43.27
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":;;;;':::>pLEASE"ANSWEFtTH:E:FOLLOWI:NG":QUESTIO:~~":~~:~LAC:i:~:G"AN ;"X'::;;';IN:'tH'E'A~~'~:b~!~IAt~':~L6t'~~
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. . . . . . . . . . . . . . . . . . . . . . . . . .
d. receive the promise for life of either payments, benefits or care? . . . . . . . . .
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D
3. Did decedent own an "in trust for" or payable upon death bank account or security at his
or her death? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ...... D
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property
which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
~
~
~
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 preparer other than the personal representative is based on all information of which preparer has any Knowledge.
SIGNATURE1 ;:~N RESPON7(~ FOR,FILlNG RETURN _ _ I?~~_~: ~ ~_~~~~_~~~!_~~~_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __
~ ~~ ~ Carlisle, PA 17013
SIGNATURE OF PRE A E OTHER THAN REPRESENTATIVE IRWIN & McKNIGHT
60 West Pomfret Street
-----------------------------------------------------
Carlisle, PA 17013
For dates of death or aft r July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse [7 .S. 9116 (a) (1.1) (j)].
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%
[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 twenty-one 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% [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.S%, 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% [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.
Copyright (c) 2000 form software only The LaCKner Group, Inc. Form REV-1500 EX (Rev. 6-00)
REV-1509 EX +(1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Patricia L. Wingard
SCHEDULE F
JOINTLY-OWNED PROPERTY
FILE NUMBER
SS11 206-24-3421
02/15/2005
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
A.
SURVIVING JOINT TENANT(S) NAME
Terry S. Ocker
ADDRESS
124 E. Ridge Street
Carlisle, PA 17013
RELATIONSHIP TO DECEDENT
Daughter
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 DATE OF DEATH DECD'S VALUE OF
account number or similar identifying number.
NUMBER TENANT JOINT Attach deed for jointly- held real estate. VALUE OF ASSET INTEREST DECEDENTS INTEREST
1 04/99 Cash in Safe Deposit Box - 26,400.00 50.00% 13,200.00
Jointly Owned with Terry S.
Ocker
TOTAL (Also enter on line 6, Recapitulation) $ 13,200.00
(If more space is needed insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc.
Form REV-1509 EX (Rev. 1-97)
REV-1511 EX +(1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Patricia L. Wingard
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
B.
FILE NUMBER
SS1I 206-24- 3421
02/15/2005
DESCRIPTION
AMOUNT
1
FUNERAL EXPENSES:
Hoffman-Roth Funeral Home - Funeral
7,185.20
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address
City
State
Zip
Year(s) Commission Paid:
2.
3.
Attorney's Fees IRWIN & McKNIGHT
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
925.00
4. Probate Fees
5. Accountant's Fees
6.
Tax Return Preparer's Fees
250.00
7.
1
Other Administrative Costs
Register of Wills - Filing Fee
30.00
TOTAL (Also enter on line 9, Recapitulation) $ 8,390.20
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems.lnc. Form REV-1511 EX (Rev. 1-97)
REV -1512 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Patricia L. Wingard
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, AND LIENS
FILE NUMBER
SS{f 206 - 24 - 3421
02/15/2005
Include unreimbursed medical expenses.
ITEM
NUMBER
1
DESCRIPTION
Bankcard Services - Credit Card #5329017077007844
AMOUNT
3,797.47
TOTAL (Also enter on line 10, Recapitulation) $ 3,797.47
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1512 EX (Rev. 1-97)
REV -1513 EX . (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Patricia L. Wingard
SCHEDULE J
BENEFICIAR IES
FILE NUMBER
SS{f 206-24-3421
02/15/2005
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and
transfers under Sec. 9116(a)(1.2)]
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
Do Not List Trustee(s) OF ESTATE
1 Terry S. Ocker
124 E. Ridge Street
Carlisle, PA 17013
Daughter Remainder
ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 2000 form software only The Lackner Group, Inc.
0.00
Form REV-1513 EX (Rev. 9-00)
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COPY
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SAFE DEPOSIT BOX
INYENTORY
(,~.~...,..r)r--j-~I :..1.~ ~~::: F :I': ~J""':'L I ~~' :iA
Cf: ?.:.;P....AE"17 'JP~ .( :', :',-j''': ~
1"~HUtT..\Nr.c 'l"A~ DIVISiON
OC;JT ;"!/JI)():
H..p.~!:auRG.;J~ 17;:~":Ocr Ple~se Pdnt or Type
',lUST aE CJMPLc~:D gy REPr<:5E~~TATlVE OF Fil"'''~l''iClAL iN~TITIjTlOI"I WHERE S..;F: DEPOSiT BOX IS LOCAi:O AND RETt.:.~i'.ED TO ABOVE ADDRES:;c
COUNTf COCE FILE NUMBER SOCIAL SECURITY OR DEATH CERTIFICATE NUMBER
21 206-24-3421
DECEDENT'S NAME (LA:T, FIRST, MIDDLE)
Patricia L. Wingard
;"DDRESS OF DECEDENT (STREET)
558 F Street
DATE OF DEATH
02/15/2005
(ein)
Carlisle
(STATE)
(ZIP CODE)
PA
NAME AND ADDRESS OF PERSON REQUESTING THE OPENING OF THE SAFE DEPOSIT BOX
{NA,\^Ej
Roger B. Irwin, Esquire
{STREET ADDReSS}
(CITY)
(STATE)
(ZIP CODE)
60 West Pomfret Street Carlisle P
~L~Mi:, ADOj(ESS AND RELATIONSHIP (IF ANY) TO DECEDENT, OF PERSON{Sj PRESENT AT THi: BOX OPENING
". (NAME) :~.:L,>, .;OWiH1PI
Roger B. Irwin, Esquire Estate Representative
(STREET ADDRESS) (CITY) (STATE)
60 West Pomfret Street Carlisle PA
(ZIP CODE)
17013
b. IN",,;,,Ej
(REIA TIONSHIPI
(STREE; ADDRESS)
(cm)
ISTATE)
(ZIP CeDE)
c. 1~IAMEI
IRE LA TIONSHIP)
(STR;:::T A:JDRESS)
(CITY)
(S TATE)
(ZIP CODE)
NAME AND ADDRESS OF FINANCIAL INSTITUTION WHERE THE SAFE DEPOSIT BOX IS LOCATED
(NA:.\E)
M & T Bank
(STREET ADDRESS)
1 West High Street
(CITY)
Carlisle
(ST ATE)
IZIP CODEi
17013
I NAME OF PERSON MAKING LAST ENTRY
Patricia L. Wingard
DATE OF CONTRACT TO RENT SOX NUMBER OF BOX
April 14, 1999 2743
NAME AND ADDRESS OF PERSON(S) HAVING ACCESS TO BOX
o. (NAME)
Patricia K. Wingard
(STREET ADDRESS)
TITLE UNDER WHICH BOX IS REGISTERED
Patricia K. Wingard OR Terry S. Ocker
b. (NAMEI
Terry S. Ocker
(STREET ADDRESS)
124 E. Ridge Street
558 F Street
(CTY)
(STATEI
(ZiP CODE) (ClrYI
17013
ISTATE)
PA
IZ!P COD::}
17013
Carlisle
Carlisle PA
N~ME AND TITLE OF EMPLOYE TAKING THE INVENTORY
WAS A WIll. IN THE BOX? CYES eNO
If yes, a. Date 01 will:
b. Name and address of p.Hsonal representative, if named in the will
IN;'ME}
iST~EET ADDilESS)
[U;'!)
(STArE)
(liP CODE)
c Name and addre.. of "tlorney, if any
i~'AMEI
,,--.' ."
~'1'1:_
? :::,; c;
2
SAFE DEPOSIT BOX iNVENTORY
--IN 5 T-R U C T JON S --.-------------.------.-----...-------
(6) Jewelry, Coins, Stamps, Manuscripts, e~c: List and describe as fully as possible.
e7} Deeds, Mortgoges, Current Jr.suronce Policies or other evid~nces of indebtedness:
fully as possible.
(8) All other contents.
liTEM I
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r=1
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II CERTIFY UNDERi~ALTY OF, ERJURY THAT rHE ABOVE RECORD IS i PERSON RECEIVING COpy OF
CORRECT AND CQ4t1P~. T - HE BEST OF MY KNOWLEDGE AND BELlEF.i SAFE DEPOSIT BOX INVENTORY;
iSiGNATURE . /} , ISiGN.>TURi'
! <: 1/'-11 -/) _ c;;{u-
I,PRiNT NAl',\E .;\;,,\0 CHi.:C< A;!?~Op~RiArE BOX 3Ei.OW
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(1) Cash: Report total only
(2) Stocks: List in de~ail e'/ei'l C,Jr.1G1on or c:referred cer:i~:c::r= ',"'U:::.-~::Ul: or oth",r righl'; k"Jr;d i~ box c;l,.,,-k:; .-,~
to be designated bj ncme'or compr.::ny, ~,~rhi!cCJte numc,"r, d:;:<; or c~itificct.;, nom" inN~ici; 5:0':~ i; r~;i;;e,-;,j:
end number of sheres and class ur stock.
(3) Obligations of U. S. Government: Number of item:, da~e of i:;sue, Face '/clwe, names in which re9is~ered
end type or ownership, i.e., iointly held, pa/cble on dec;h, etc.
(4) Bondi: Designate by name, amount, ser'ial nurncer, or o~her designation. (Bearer Bonds)
(5) Bank end Savings and loon Passbooks: S:cte name or depsitor, number or beok, lest date appearing in
book, name of bank and bronch, and belance.
List end describe es
ITEM DESCRIPTION
$26,400 Cash
~scellaneous Papers of No Value
///
Rogel! B.
rwin,
Esquire
I
---_._,------------'!
Estate
ReDrp.~pnr- =:1"'-'; 'Tn.
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Inventory of the real an personal estate of
PATRICIA L. WINGARD
, deceased
1. Cash in Safe Deposit Box - Jointly Owned with Terry S. Ocker
TOTAL
$13,200.00
$13,200.00
!
C'"
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C')
COMMONWEAL TH OF PENNSYLVANIA
: SS
COUNTY OF CUMBERLAND
Terry S. Ocker
, being duly sworn according to law, deposes and says that she is the Beneficiary of
the Estate of
Patricia L. Wingard
, late of Carlisle Borough
, Cumberland County,
Pennsylvania, deceased and that the within is an inventory made by
Terry S. Ocker
, the said Beneficiary of the
entire estate of said decedent, consisting of all the personal property and real estate, except real estate outside the Commonwealth
of Pennsyl vania, and that the figures opposite each item of the Inventory represent it's fair value as of the date of decedent's death.
Sworn and subscribed before me, ~ jJ ~
6 ~ --;:;!s. aYe,! B'~'f'd"'Y
this day of May , 2005.
~llfB~L
124 E. Ridge Street
Carlisle. P A 17013
Address
Date of Death
02
Month
2005
Year
INSTRUCTIONS
I. An inventory must be filed within three months after appointment of personal representati ve.
2. A supplement inventory must be filed within thirty days of discovery of additional assets.
3. Additional sheets may be attached as to personalty or realty.
4. See Article IV, Fiduciaries Act of 1949.
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