HomeMy WebLinkAbout05-10-05
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
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REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
om::::1AL USE ONLY
REV~1500 EX (6-00)
FILE NUMBER
~1_
COUNTY CODe
-.QL 0278 _ __
YEAR NUMBER
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
Stone Beverl
DAlE OF DEATH (MM-OD-YEAR) DAlE OF BIRTH (MM-DD-YEAR)
A
SOCIAl SECURI1Y NUMBER
276-20-B344
THIS RETURN MUST BE FILED IN DUPl.lCA.1e WITH THE
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3/10/2004 3/22/1925
(IF APPlICASLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL}
Thomas A. Stone
[i] 1. Original Return
D 4. Limited Estate
[X] 6, Decedent Died Testate (Attach copy of Will)
D 9. litigation Proceeds Received
REGISTER OF WILLS
SOClAL SECURITY NUMBER
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D 2. Supplemental Return 0 3. Remainder Return (date of death pr;orlo 12-13-82)
D 4a. Future Interest Compromise (date 01 death after 12-12-82) D 5. Federal Estate Tax Return Required
o 7. Decedent Maintained a Living Trust (Attach copy of Trust) L 8. Total Number of Safe Deposit6Qltes
o 10. Spousal Poverty Credit (data 01 death between 12-31-91 8001-1-951 0 11. Election to tax under Sec. 9113(A)(AttaChSChO)
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPLE1E MAILING ADDRESS
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Vick Ann Trimmer Es ire
FIRM NAME (If Applicable)
METTE, EVANS & WOODSIDE
lELEPHONE NUMBER
3401 N, Front st., P.O. Box 5950
Harrisburg, PA 17110-0950
717-232-5000
0.00
0.00
0.00
0.00
29,405.94
0.00
OFf~USEONLY,
1. Real Estate (Schedule A)
(1)
2. Stocks and Bonds (Schedule B)
(2)
3. Closel'j Held Corporation. Partnership or Sole-Proprielorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E) (5)
Z 6. Jointly Owned Property (Schedule F) (5)
0 o Separate Billing Requested
i=
:5 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
::J (Schedule G or l)
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ii: 8. Total Gross Assets (total Lines 1-7)
c(
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W 9. Funeral Expenses & Administrative Costs (Schedule H) (9)
a::
10. Debts of Decedent, Mortgage Liabilities, & Liens (Sd1edule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Sstate (Line 8 minus Line 11)
\
r...,
L';
0,00
(8)
9,098.80
0.00
29,405.94
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax t\as not been
made (Schedule J)
(13)
9,098,80
20,307.14
0.00
(11)
(12)
14. Net Value SubJect to Tax (Une 12 minusLine13l
(14)
20,307.14
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable althe spousal tax 20,307.14 ~(15)
Z rate, or transfers under Sec, 9116 (a){1 ,2) x.O
0
;:: 16. Amount of Line 14 taxable at Jineal rate 0.00 x .0 45 (16)
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::> 0.00
.. 17. Amount of Line 14 taxable at sibling rate x.12 (17)
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0 0.00
0 18. Amount of Line 14 taxable at collateral rate x.15 (18)
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~ 19. Tax Due (19)
0.00
0.00
0.00
0.00
0.00
20.
o
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
3W46451.000
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Decedent's Complete Address:
STREET ADDRESS
15 Kincrs Arms Drive
Cumberland
CITY TSTAlE I ZIP
Mechanicsbura PA 17055-
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Oiscount
(1)
0.00
0.00
0.00
0.00
Total Credits (A + B + C) (2)
0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
0.00
0.00
Totallnterest/Penaity (0 + E) (3)
0.00
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)
0.00
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(5)
0.00
A. Enter the interest on the tax due.
(SA)
0.00
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
T':+' '".>J70" '~'3::y,( """>),:;"',,;'di'i<"I~~'!.~~"';S:,,':~,'~:'lf;'~~dsb~~i)~t" '
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
0.00
Yes No
D[]j
D[]j
D[]j
DUll
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 [Jg
4. Old decedent own an IndiVIdual Retirement Account, annuity, or other non-probate property which
contams a beneficiary deSignation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 0 [Xl
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 perleltles of perjury. I declare that I have examined thi etum. including accompanying schedules and statements, and to the best of my knowledge and belief, it is true. correct
and complete.
Declaration of pre parer other than the personalrepre nt VEl' ased on a11 intormationofwhictlpreparar has any knowledge.
SIGNAlURE OF PERSON RESPONSI LE FO RN
1. Did decedent make a transfer and:
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; 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
Thomas A. Stone
RES
15 Kings Arms Drive
SIGNAlURE OF PREPARER 0 ER N R!:.PRESENTATIVE
Vick Ann Trimmer, Es
ADORES
3401 N. Front St., P.O. Box 5950 Harrisburg, PA 17110-0950
__~i~{;Np~;~?:'.f:mt#/'!>SG);' ''!Rl\t';.,,>'i'i/ -;;G\/l' <;>/0" 'f\iii/i';~';1Y;;' <9+r",V\Y-::)./,::'k1k:h'i:jt"*lff:t\1lf;'<'1fJ!f:':(W~'~\'t f.;:tlG1iil;;.~ ">l"?!'~
For dates of death on or after 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 survfVing spouse IS 3%
[72 P.S. 99916 (a) (1,1 Hi)}.
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% 172 P.$. 9 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 firing a tax return are still applicable even If
the surviving spouse is the only beneficiary.
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For dates of death on Of 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 4.5%. except as noted in 72 P.S. ~ 9116(1.2) [72 P.S. ~9116(a)(1)J.
The tax rate imposed on the net value of transfers to or for the U$8 of the decedent's sib"ngs is 12% (72 P.S. ~ 9116{a)(1.3)]. A sibling is defined, under Section 9102, as atl
individual who has at least one parent in common with the decedent. whether by blood or adoption.
3W46461,OOO
REV-15Qa EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
Beverlv A. stone
FILE NUMBER
21 05 0278
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jolntly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
1
PNC Bank Checking Account
#5002037141
19,671.04
2
PNC Bank Checking Account
#5140021412
9,734.90
3W46AD 1,000
TOTAL (Also enter on line 5 Recaoitulationl $
(If more space is needed, insert additional sheets oflhe same size)
29,405.94
REV.1511 EX + (12-99)
COMMONVVEAL TH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Beverly A. Stone
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
Debts of decedent must be reported on Schedule I.
FILE NUMBER
21 05 0278
ITEM
NUMBER DESCRIP110N AMOUNT
A. FUNERAL EXPENSES:
1. David M. Myers Funeral Home 2,943.80
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) I EIN Number of Personal Representative(s) - -
Street Address
City State Zip
Year(s) Commission Paid:
2. Attorney Fees 2,500.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3,500.00
Claimant Thomas A. Stone
Street Address 15 Kings Arms Drive
City Mechanicsburq State PA Zip 17055
Relationship of Claimant to Decedent SPOUSE
4. Probate Fees 155.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
None
TOTAL (Also enter on line 9, Recapitulation) $ 9 098.80
3W46AG1.000
(If more space is needed, insert additional sheets of the same size)
RE.V-1513 EX+ (9-00)
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Beverl.... A. Stone
NUMBER
I
1
NAME AND ADDRESS OF PERSON{S) RECEIVING PROPERTY
TAXABLE 01 STR I BUTI 0 NS [include outright spousal distributions, and transfers
under Sec. 9116 (a) (1.2)]
Thomas A. Stone
15 Kings Arms Drive
Mechanicsburg, PA 17055
100% Residue: 20,307.14
21
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
FILE NUMBER
05 0278
AMOUNT OR SHARE
OF ESTATE
Surviving Spouse
20,307.14
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II NON-TAXABLE DISTRIBUTIONS:
A SPCUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
3W46AI1,OOO
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- 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)
$
0.00
LAST WILL AND TESTAMENT
OF
BEVERLY A. STONE
I, BEVERLY A. STONE, of Cumberland County, Mechanicsburg,
Commonwealth of Pennsylvania being of sound and disposing
mind, do hereby make and declare this to be my Last Will and
Testament, and I do hereby revoke and make null and void all
prior Wills and Codicils made by me at any time heretofore.
ITEM I:
I direct that all my legally valid
debts, funeral and administration expenses, and inheritance
and estate taxes incurred on account of my death shall be
paid by my personal representative out of my residuary
estate as soon after my death as practicable.
ITEM II:
I give, devise and bequeath all of the
residue of my estate of every nature and wherever situate to
my husband, THOMAS A. STONE, if he survives me by thirty
(30) days.
ITEM III:
Should my husband, THOMAS A. STONE, not
be living on the thirty-first (31st) day after my death, I
give, devise and bequeath all of my household goods, jewelry,
furniture and furnishings and other tangible personalty of
like nature to be divided equally among my children or their
issue per stirpes, by my Executor with due regard for their
personal preferences, in as nearly equal shares as is practical.
Any such article not so divided shall be sold at public or
private sale and the proceeds shall become part of the
residue of my estate to be divided in accordance herewith.
ITEM IV:
In the event my husband, THOMAS A. STONE,
fails to survive me for thirty (30) days, I give, devise
and bequeath all the residue of my estate, real, personal
and mixed of whatever nature and wherever situate, equally
to my children or their issue per stirpes.
ITEM V:
For the purposes of Item III of my Will,
I do not consider the items of personalty stated in Item II
~
of the Will of my husband, THOMAS A. STONE, dated ~~ ~';r'
~ ~~" /i7A'8 as assets of my estate and make no
claim thereto or state no interest therein.
ITEM VI:
I appoint my husband, THOMAS A. STONE,
as Executor of this my Last Will and Testament. In the
event of the refusal or inability of said Thomas A. Stone to
serve or continue to serve as my Executor, 1 nominate and
appoint James E. Reid, Jr. of Harrisburg. Pennsylvania as my
Successor Executor.
ITEM VII:
I direct that my Executor and Successor
Executor shall not be required to give bond or post any
other security for the faithful performance of their duties
in any jurisdiction.
ITEM VIII:
My Executor and Successor Executor shall
have the following powers in addition to those invested in
them by law and by other provisions of my Will applicable to
all property, whether principal or income, exercisable
without Court approval, and effective until actual distribution
of all property:
(a) To retain any or all of the assets of
my estate, real or personal, in their sole discretion.
(b) To sell at public or private sale, to exchange
or lease, for any period of time, any real or personal
property, and to give options for sales, exchanges or
- 2 -
leases, for such prices and upon such terms as they
deem proper.
(c) To make distribution in cash or in kind, or
partly in cash and partly in kind, and in such manner
as they may determine, and at valuations finally to be
fixed by them.
ITEM IX,
If at any time any minor child shall be
entitled to receive any assets hereunder, the natural
parent or parents of such child shall act as Guardian of the
assets payable to such child. Said Guardian may receive and
administer all assets authorized by law and shall have full
authority to use such assets, both principal and income, in
any manner said Guardian shall deem advisable for the best
interests of such child, including college, university,
post-graduate or other education, without securing court
order. Said Guardian shall have all the rights and privileges
as to the Guardianship(s) and the assets thereof as are
herein granted to my Executor as to my Estate and the assets
therein.
IN WITNESS WHEREOF, I have hereunto set my hand and
seal to this my Last Will and Testament,jJonsisting of three
typewritten pages, this .;>-,/ day of a7~.<bl.; . /.,,,.""
1980. " , ,
~ ~itv0 /~ SEAL
We, the undersigned, hereby cer fy that the foregoing
Will was signed, sealed, published and declared by the
above-named Testatrix, BEVERLY A. STONE, as and for her Last
Will and Testament, in the presence of us, who at her request
and in her presence and in the presence of each other, have
hereunto set our hands and seals the day and year above
written, and we certify that at the time of the execution
thereof, the said Testatrix was of sound and disposing mind
and memory.
~/k
residing at II~. ~A.."" () C,
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residing at ,(L (f" d.u ~A .
~
- 3 -
Glenda Farner Strasbaugh
Register of Wills
and
Clerk of Orphans' Court
Marjorie A. Wevodau
First Deputy
Kirk S. Sohonage, Esq
Solicitor
Register of Wills and Clerk of the Orphans' Court
County of Cumberland
One Courthouse Square
Carlisle, PA 17013
(717) 240-6345
FAX (717)240-7797
INVOICE
VICKY ANN 1RIMMER, ESQ.
3401 N. FRONT ST.
P.O. BOX 5950
HARRISBURG, PA 171100950
InvoiceNo:
Invoice Date:
Estate of:
Estate No:
353
5/10/2005
BEVERLY A STONE
21-05-0278
Bill To:
JA
Qty
1
Fee Description
Additional Probate
Fee Total
30.00 $30.00
Total:
$30.00
Checks should be made payable to the Register of Wills. Terms: Net 30.
Please return one copy of this invoice with your payment. Thank you.