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Home My WebLink About01-0935 ~~..-: ~ ;;;;II -~ ']; ~ VJ ~ -- e': .. ~ o E-< 4!' VJ ~ ~ VJ=;;;l ~ <:58 :l ~ ~~a-~ ~::;~~ =~gs~ at~E-<~=: oee: ~ $.;....~ ;;;l ~~II) = ~ ~ ~ e': ~ - ~ ~ ~;o!!II II ~ ~ -- ~ - ~ '3 ;D ""5 . ~ ~ ~ .. . jII I -- ~1JII -- ~ --="i ~ a- = .... r-- .... W U) P o ::r:: E-< 0:; P o U (Y') U):;""Orl HE-<U)O HZ r-- HPWrl ~OU) UP ~ Oo::C o e::l::r:: 0... ZE-< O:;o::Co:;W WHPH E-<O:;OU) U)WUH HiXl H (!)~WP::f WPZo::C O:;UOU o f- JAN L. BROWN & ASSOCIATES ATTORNEYS AND COUNSELORS AT LAW aLOE ENGLISH GAP 845 SIR THOMAS COURT SUITE 9 HARRISBURG, PA 17109 Email: jlbassoc@ptd.net JAN L. BROWN' MARIELLE F. HAZEN, CELA** TELEPHONE (717) 541-5550 FACSIMILE (717) 541-9223 .. CERTIFIED ELDER LAW ATTORNEY BY THE NATIONAL ELDER LAW FOUNDATION . ADMITTED IN PA AND DISTRICT OF COLUMBIA October 9, 2001 '</-01" 935 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Re: Estate of Paul T. Himes Social Security No. 1$8-03-1755 Gentlemen or Ladies: Enclosed please find an original and one copy of the Estate Information Sheet and the Inheritance Tax Return for the above-captioned estate together with a check in the amount of $25 to cover the filing fee and a check in the amount of $2,046.53 to cover the Inheritance Tax due. Please time stamp the copies, ~d return them in the envelope provided. If you have any questions, feel free to contact this office. Sincerely, '/hutdL f ~-~J; Brenda F. Kephart r t-( Legal Assistant bfk Enclosures . . REV.150or,.x + (6-00) /7-/3 -1/ REV -1500 INHERITANCE TAX RETURN RESIDENT DECEDENT '* COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 t- Z W C W o W C W I- :.:SlIl () 0:::': WO-() :roo () O::...J &[11 <( DECEDENT'S NAME (LAST. FIRST, AND MIDDLE INITIAL) Himes Paul T. DATE OF DEATH (MM-DD-Year) DATE OF BIRTH (MM-DD-Year) [Xl 1. Original Retum o 4. Limited Estate o 6. Decedent Died Testate (Attach copy of Will) o 9. Litigation Proceeds Received o 2. Supplemental Retum o 4a. Future Interest Compromise (date of death after 12-12-82) D 7. Decedent Maintained a Living Trust (Attach copy ofTrust) D 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) OFFICIAL USE ONLY e S~ 01/14/2001 01/23/1 17 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Himes Marian FILE NUMBER ~TY-k- -JlYfAA-L .IJ....L ~R..a. ~ SOCIAL SECURITY NUMBER 1 88- 0 3 - 1 755 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER D 3. Remainder Retum (date of death prior to 12-13-82) D 5. Federal Estate Tax Retum Required _ 8. Total Number of Safe Deposit Boxes D 11. Election to tax under Sec. 9113(A} (Attach SchOl I- Z W Q Z o 0- 1Il W 0:: 0:: o () COMPLETE MAILING ADDRESS NAME Madelle F. Hazen FIRM NAME (If Applicable) Jan L. Brown & Associates TELEPHONE NUMBER 717-541-5550 Harrisbur 845 Sir Thomas Court, Suite 9 PA 17109 z o i= <C ..J ::l t- e:: <C o w 0:: 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) D Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Prope ul r 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 Govemmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) (11) (12) (13) (14) X ~(15) X .045 (16) X .12 (17) X .15 (18) (19) z o i= <C t- ::l a. :E o o ~ t- 20. 0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT (8) OFFICIAL USE ONLY 54,212.78 J 54,2 i2.78 54,212.78 !j4,2~2.78 2,046.53 2,046.53 14. Net Value Subject to Tax (Line 12 minus Line 13) 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) 8,734.38 45,478.40 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 Decedent's Complete Address: STREET ADDRESS .,- CITY I STATE I ZIP Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 2,046.53 Total Credits ( A + 8 + C) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty TotallnterestlPenalty ( D + 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. (SA) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58) Make Check Payable to: REGISTER OF WILLS, AGENT 2,046.53 2,046.53 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 00 b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 00 c. retain a reversionary interest; or ...................................................................................................... 0 00 d. receive the promise for life of either payments, benefits or care? ............................................................. 0 00 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.............................................................................................. 0 00 3. Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death? ................. 0 00 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... 0 00 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 pe~ury, I declare that I have examined this retum. including accompanying schedules and statements. and to the best of my knowledge and belief, ij 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 RESPONSIBLE FOR FILING RETURN DATE Il~ ~-A~~ ADDRESS Ann Crawfor ' 204 Berkeley Drive, Mechanicsburg SIGNATURE OF PR ER OTH EPRESENTATIVE 10/08/2001 ADDRESS PA 17055 DATE 10/08/2001 Ma lelle F. azen, Jan L. Brown & Associates 845 Sir Thomas Court, Suite 9, Harrisburg PA 17109 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 surviving spouse is 3% [72 P.S. ~9116 (a) (1.1) (i)]. 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 4.5%, 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. . ~'~J'"'' . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF Himes Paul T If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME A. Ann Crawford 8 Marian Himes c David Himes JOINTLY-OWNED PROPERTY: ADDRESS 204 Berkeley Drive Mechanicsburg, PA 17050 clo 204 Berkeley Drive Mechanicsburg, PA 17050 406 Circle Drive Stowe, PA 19464 FILE NUMBER RELATIONSHIP TO DECEDENT child spouse child LETTER DATE DESCRIPTION OF PROPERTY '10 OF DATE OF DEATH ITEM FOR JOINT MADE Include name of financial institution and bank account number or similar identifying number. Attach DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1. A. 7/30/99 E-Trade; 470 shares of Rite-Aid (RAD) 1,870.60 50. 935.30 188-03-1755 2 A,B,C 9/10/97 PSECU CD 87,551.70 25. 21,887.93 AccQunt#0188031755-5 3 A 3/30100 Mid Penn Bank CD 27,074.35 100. 27,0/4.35 AccQunt#309001127 4 A,B,C 9/10/97 PSECU checking account 17,260.80 25. 4,315.20 AccQunt#0188031755-4 TOTAL (Also enter on line 6, Recapitulation) $ 54212.78 (If more space is needed, insert additional sheets of the same size) rn COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT HAZEN MARIELLE F C/O JAN L BROWN & ASSOCIATES 845 SIR THOMAS CT SUITE 9 HARRISBURG, PA 17109 ----- fold ---------- ESTATE INFORMATION: SSN: 188-03-1755 FILE NUMBER: 21-2001- 0935 j DECEDENT NAME: HIMES PAUL T I DA TE OF PAYMENT: 10/10/2001 POSTMARK DATE: 00/00/0000 CAN ~ or READ COUNTY: CUMBERLAND DATE OF DEATH: 01/14/2001 NO. CD 000364 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $2,046.53 I I I I I I I I I TOfAL AMOUNT PAID: REMARKS: ANN CRAWFORD C/O MARIELLE F HAZEN I I CHECK# 112 SEAL INI IALS: SK RE EIVED BY: REtISTER OF WILLS $2,046.53 MARY C. LEWIS REGISTER OF WILLS /7-/r3 -y ~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX Recorcbd Re"';dG,-", 8""'" ' r,q:G of If V ili s 11-26-2001 HIMES 01-14-2001 21 01-0935 CUMBERLAND 101 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN MARIELLE F HAZEN '01 NOV 30 I P 3 :21 JAN L BROWN 8 ASSOCIATE I ~:~ SIR THOMAS CT :~~9anG CpC~.Dp~ I I '* REV-1547 EX AFP 112-DDl PAUL T Allount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE I i CARLISLE, PA 17013 i*i:i~~-j~E~IiI~p~~~~-:OOT-~-iCE~-6~~{-~~~~-1~iNEi~Y~~~A~~~A-ii~~E~~~-~~~~-OWA~-OR----------------- DISALLOWANCE F DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF HIMES PAUL T FILE NO. 21 01-0935 ACN 101 DATE 11-26-2001 ! TAX RETURN WAS: X) ACCEPTED AS FILED ) CHANGED APPROVED DEDUCTIONS AND EXEMPTIONS: r' 9. Funeral Expenses/Adll. Costs/Misc. Ex nses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Sc dule I) (10) .00 11. Total Deductions (11) 12. Net Value of Tax Return (12) 13. Charitable/Governllental Bequests;{on-elected 9113 Trusts (Schedule J) (13) 14. Net Value of Estate Subject to Ta (14) NOTE: If an assessment was issued reviouslY6 lines 146 15 and/or 1&6 176 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Allount of Line 14 at Spousal rate ! (15) 8,734.38 X 16. Allount of Line 14 taxable at Lineal/:lass A rate (16) 45,478.40 X 17. Allount of Line 14 at Sibling rate (17) .00 X 18. Allount of Line 14 taxable at Collate al/Class B rate (18) .00 X 19 Principal Tax Due' (19)- RESERVATION CONCERNING FUTURE INTERE T - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership IntereFt (Schedule C) 4. Mortgages/Notes Receivable (Schedule p) 5. Cash/Bank Deposits/Misc. Personal prorerty (Schedule E) 6. Jointly Owned Property (Schedule F) i 7. Transfers (Schedule G) 8. Total Assets (1) (2) (3) (4) (5) (6) (7) .00 .00 .00 .00 .00 54,212.78 .00 (8) .00 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. 54,212.78 00 54,212.78 .00 54,212.78 00 = 045 = 12 = 15 = .00 2,046.53 .00 .00 2,046 53 - TAX CREDITS: PAYMENT RECEIPT ISCOUNT (+) AMOUNT PAID DATE NUMBER INTE~ EST/PEN PAID (-) 10-10-2001 CDOO0364 .00 2,046.53 I I I TOTAL TAX CREDIT 2,046.53 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 I TOTAL DUE .00 I . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or before December lZ, 198Z -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z3 of ZOOO. (7Z P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills, any of the Z3 Revenue District Offices, or by calling the special Z4-hour answering service for forms ordering: 1-800-36Z-Z050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-30Z0 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 171Z8-10Z1, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5Z) discount of the tax paid is allowed. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOOl are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 198Z ZOZ .000548 199Z 9Z .000Z47 1983 16Z .000438 1993-1994 7Z .00019Z 1984 llZ .000301 1995-1998 9Z .000Z47 1985 13Z .000356 1999 7Z .00019Z 1986 10Z .000Z74 ZOOO 8Z .000Z19 1987 9Z .000Z47 ZOOl 9Z .000Z47 1988-1991 llZ .000301 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated.