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HomeMy WebLinkAbout06-08-05 REV-I500EX (&IlO] COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT '" ... :lC::!cn 0."" ","0 ,,00 00:...1 ..m .. .. FILE NUMBER 21 05 257 COUNTY CODE YEAR ----- NUMBER I- Z W Q W U W Q DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) Devins, Marie J. SOCIAL SECURITY NUMBER 186-16-7376 DATE OF BIRTH (MM.DD.YEAR) 07/06/1922 DATE OF DEATH (MM.DD.YEAR) 12/06/2004 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST, AND MIDDLE INITIAL) Not Applicable ~ 1. Original Return D 4. limited Estate o 6. Decedent Died Testate lA!lach copy of Will) o 9. litigation Proceeds Received D 2. Supplemental Retum o 48. Future Interest Compromise (dale of death after 12+12+82) D 7. Decedent Maintained a living Trust (AIIadl oopy a Trust) D 10. Spousal Poverty Credit (dale crf deattJ ~n 12-31-91 and 1-1-95) D 3. Remainder Retum (daleofdeathpriorlo 12.13-82) o 5. Federal Estate Tax Return Required JL 8. Total Number of Safe Deposit Boxes D 11. Election to tax under Sec. 9113(A) (""""s,,"01 l- Z '" o z o .. .. '" 0: 0: o o COMPLETE MAILING ADDRESS Christopher S. Lucas & Associates 220 Cumberland Parkway, Suite 4 Mechanicsburg, PA 17055 NAME Christoper S. Lucas FIRM NAME (tfApplicable) Christopher S. Lucas & Associates TELEPHONE NUMBER (717) 691-0203 (1) (2) (3) (4) (5) 72,191.75 0.00 0.00 0.00 6,978.54 c , z o ~ ::l l- ii: -< u w a:: 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. InterNivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Asseis (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent. Mortgage liabilibes, & Liens (Schedule I) 11. Totol Deductions (total lines 9 & 10) 12. NetVolue 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) 11,470.47 67,699.82 0.00 (6) 0.00 (7) 0.00 79,170.29 (9) (10) (6) 9,273.07 2,197.40 (11) (12) (13) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES z o !;;: I-' ::l a. :ii o u ~ 15. Amount of line 14 taxable at the spousal tax 0.00 x.O_ (15) rate. or transfers under Sec. 9116 (a)(1.2) 16. Amount of Une 14 taxable at lineal rate 67,699.82 x .0 45 (16) 17. Amount of Une 14 taxable at sibling rate x .12 (17) 18. Amount of Une 14 taxable at collateral rate x .15 (18) 19. Tax Due (19) 3,046.49 3.049.49 CHECK HERE IF YQU ARE REQUESTING A REFUND QF AN OVERPAYMENT Decedent's Complete Address: STREET AOORESS 1909 Letchworth Drive CITY Camp Hill I STATEpA TZIP 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Pnor Payments C. Discount (1) 3,046.49 3,046.49 Total Credits (A. B. C) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty TotallnteresVPenalty ( 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) S. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (S) 0.00 3,046.49 A. Enter the interest on the tax due. (SA) B. Enter the total of Line S . SA. This is the BALANCE DUE. (SB) Make Check Payable to: REGISTER OF WILLS, AGENT 3,046.49 ~ ~ ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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 ofthe property transferred;......."......""..."..".............."".."""..".."..........."..".......".. D ~ b. retain the nght to designate who shall use the property transferred or its income; ...."....."."..."......"......."..".. D ~ c. retain a reversionary interest; or..""..."....."."...""..."........"..".."."".....""..""....""...".......""".."......"."....."". D ~ d. receive the promise for life of either payments, benefits or care? """..".".."......"."..."."..".."......"...."."...."." D iii 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 fo~' or payable upon death bank account or secunty 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 DATE 06/01/05 'a, OH 45385-2310 VE DATE 06/01/05 220 ~umb~~and Pa!kwa~_Suite 4,_ Mechanicsburg, PA 17055 _ 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 PS. ~9116 (al (1.1) (i)l. 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 exemot 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 II 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)(1.2l]. The tax rate imposed on the net value of transfers to or for the use ofthe decedents lineal beneficianes is 4.5%, except as noted in 72 P.S. ~9116(1.2l [72 P.S. ~9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedents siblings is 12% [72 P.S. ~9116(al(1.3)]. A sibling is defined. under Section 9102, as an individual who has at least one parent in ccmmon with the decedent. whether by blood or adoption. REV-1502 EX+ (6-98) .. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF Marie J. Devins FILE NUMBER 21-05-257 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, nellher being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION ALL THAT CERTAIN lot or piece of ground with the buildings and improvements thereon VALUE AT DATE OF DEATH erected, SITUATE in the township of Lower Allen County of Cumberland, Commonwealth of Pennsylvania, being known as Lot NO.5 in Block 'E" on Plan NO.5 of Highland Estates Development made by D. P. Raffensburger, Registered Surveyor Lemoyne Pennsylvania, dated the Fourth of May, A.D. 1950, recorded in Plan Book 4, Page 100 &c., more fully described as follows:- BEGINNING at a point on the Southerly side of Letchworth Drive Fifty feet wide at the distance of the Two Hundred Thirty two and Ninety two hundreths feet measured Westwardly along the Southerly side of Letchworth Drive from the Westernmost tenminus of a radial/round comer connecting the Southerly side of Letchworth Drive with the Westerly side of Nineteenth Street Sixty feet wide, thence extending Southwardly One Hundred Twenty feet to a point thence extending Westwardly Sixty feet to a point thence extending Northwardly One Hundred Twenly feet to a point on the Southerly side of Letchworth Drive thence extending Eastwardly along the Southerly side of Letchworth Drive thence extending Eastwardly along the Southerly side of Letchworth Drive, Sixty feet to the first mentioned point and place of beginning Being No. 1909 Letchworth Drive Camp Hill, PA 17011 (Lot#5) BEING the same premises which Francis B.J. Branagan and John F. Wilson, trading as Branagan and Wilson by their deed dated February 6, 1951 and recorded February 14, 1952 in the Cumberland County Deed Book G, Volume 44, page 40, granted and conveyed onto James K. Devins and Marie J. Devins, his wife. The said James K. Devins died December 23, 1963, thus vesting title by operation of law in his wife, Marie J. Devins, decedent. 72,191.75 TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 72,191.75 REV-150B EX+ (6.98) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & Mise, PERSONAL PROPERTY ESTATE OF Marie J. Devins FILE NUMBER 21-05-257 Include the proceeds of litigation and the date the proceeds were receved by the estate. All property jolntly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. Members First Credit Union, 5000 Louise Drive Mechanicsburg, PA 17055, Account #13136 860.64 2. M&T Bank, Highland Park, 344 South 10th Street Lemoyne, PA 17043 Savings Account #21000001196824 3. M&T Bank, Highland Park, 344 South 10th Street Lemoyne, PA 17043 Checking Account #28319729 510.00 5,607.90 TOTAL (Also enter on line 5, Recapitulation) $ (If more space 15 needed, Insert additional sheets of the same size) 6,978.54 REV.1511 EX+ (12.99. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Debts of decedent must be reported on Schedule I. ITEM NUMBER A. AMOUNT DESCRIPTION 1. FUNERAL EXPENSES: Cremation Burial Plot 1,335.00 475.00 500.00 2. 3. Flowers B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions 2. Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City . State Zip Year(s) Commission Paid: Attorney Fees 6,383.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant 4. Street Address City State .Zip Relationship of Claimant to Decedent Probate Fees 406.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 8. 9. 10. Maintenance of Property Postage Courier Service and Key Duplication Courier Service and Filing Original Will at Courthouse 25.00 77.80 16.27 55.00 9,273.07 TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1512EX' (12'()3) .- COMMONWEALlli OF PENNSYlVANIA INHERITANCE TAX RETURN RESIOENT OECEOENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE UABILmES, & LIENS ESTATE OF FILE NUMBER Report debts incurred by the decedent prior to death which remained u"pald as of the date of death, Including u"relmbursed medical expensee. ITEM VALUE AT DATE NUMBER OESCRIPTION OF DEATH 1. 10. 11. 2. Taxes 1,080.00 Taxes 11.00 UGI 190.00 Verizon 20.00 Insurance 282.00 PPL 35.00 Comcast 42.00 PAWC 60.00 UGI 358.00 PAWC 42.45 Trash/Sewer 76.95 3. 4. 5. 6. 7. 8. 9. 2,197.40 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same Size) LAST WILL AND TESTAMENT OF MARIE J. DEVJ:NS I, MARIE J. DEVJ:NS of the Borough of camp Hill, Cwnberland county, pennsylvania, declare this to be my last will and revoke all wills which I have previously made. ITEM I. I direct my personal representative hereinafter named to pay my just debts and funeral expenses as soon as con- venient after my decease. ITEM II. I give, devise and bequeath the residue of my estate of whatever nature and wherever situate to my son, JAMES K. DEVINS, 3rd, providing he shall. survive me by thi:rty days. Should my son predecease me or die on or before the thirtieth day following my death, I give, devise and bequeath the residue of my estate of whatever nature and wherever situate to my brother, JOHN McHUGH of Hartford, Connecticut. Should my brother predecease me then I give, devise and bequeath the residue of my estate to my heirs under the Intestate Laws of the Commonweal.th of pennsylvania as then in force. ITEM III. Any share of my estate which becomes distributable to a person under the age of twenty-five shall. be distributed to JOHN McHUGH of Hartford, Connecticut, IN TRUST, subject to the foll.owing provisions: A. To apply the entire income and discretionary amounts of principal as determined by my Trustee, for the support, health, education, maintenance and general welfare of the beneficiary. ~ P /l.,~ B. Payments on behalf of the beneficiary may be applied directly or may be paid to the person or institution, with whom the beneficiary resides, or who has the care or control of such beneficiary, without the intervention of a guardian. C. should the share of a beneficiary, in the opinion of my Trustee, be or become too small to warrant the placing or con- tinuing such fund in trust, or sAould its administration be or become impracticable for any other reason, my ~ruBtee may pay such share absolutely to the person or institution maintaining the beneficiary or may deposit Bach share in the benefi- ciary's name in a savings account of its choosing, payable to the beneficiary at majority. D. Tb.ere .shall be paid to the benefic;l,ary, apenlbbe:~tai:nmentfo~r~isi~enty-fLEth~~~t b:trtladay, all. of the principal and any undistributed income remaining in this Trust, absolute*y. E. All shares of principal and income hereby given shall be free from anti- cipation, assignment, pledge or obli~ gations of beneficiaries, and shall not be subject to any execution or attachment. ITEM IV. ~ Executor and Trustee and its successors and assigns shall have the following powers in addition to those given by law, to be exercised in their sole discretion: 1. To retain all or any of the assets of my estate, real and personal. 2. To sell at private sale, or public sale, to exchange or to lease for any period of time, any real estate or personal property and to give options for sales, exchanges or leases. L,. Y {1L~ 3. To conduct any business in which testatrix is engaged or in which she has an interest at the time of heJ: death, for such periods as they may deem advisable and with the power to borrow money and pledge the assets of the business and do all other acts which I in my lifetime could have done or to delegate such powers to any partner, manager, or employee, without liability for any loss occurring therein; provided, however, that no assets of my estate which I have not devoted thereto in my lifetime shall be liable for the debts and contracts of such business. 4. TO make distribution in kind. 5. TO exercise all power, authority and discretion given by this Indenture after the termination of any Trust created herein until the same is fully distributed. 6. All principal and income shall, until actual distribution to the beneficiary, be free and clear of the debts, contracts, alienations and anticipations of any beneficiary and the same shall not be liable to any levy, attachment, execution or sequestration while in the hands of my Executor or my Trustee. 7. Trustee may at any time receive from any other source, any real or personal property as additions to this Trust, by deed, will or in any other manner. 8. Questions pertaining to the validity, construction and administration of the Trust shall be determined in accordance with the laws of Pennsylvania. ITEM V. Any real estate, inheritance, success~on or other death taxes which may be assessed against the assets of my estate, or any other estate which may be added to the principal of this Trust, as well as all administration expenses of my estate or of ~ 9, j)~~ any other estate which may be added to the principal of this Trust, may be paid at the Trustee's discretion out of the assets of this Trust. ITEM VI. Trustee may, without incurring liability, compromise and settle any questions relating to any insurance upon such terms as it deems wise. Trustee need not institute litigation to collect any insurance unless it is reasonably indemnified for costs, counsel fees and other expenses of such litigation. ITEM VII. I appoint JOHN McHUGH of Hartford, Connecticut, guardian of the person of any minor children who may survive me. ITEM VIII. I appoint my son, JAMES K. DEVINS, executor of this my last will. Should he fail to qualifY or cease to act as such, I appoint JOHN McHUGH, executor of this my last will. I direct that my executor shall serve witkout bond. IN WITNESS WHEREOF, I have hereunto set my hand this 7th day of January, 1964. ~AA"_ P jL,~~ j:/ . r;;------ .t ~ d .L//~ l .... The preceding instrument, consisting of this and three other type- written pages, identified by the signature of the testatrix, was on the day and date thereof, signed, published and declared by Marie J. Devins, the testatrix therein named, as and for her last will in the presence of us, who, at her request, in her presence and in the pr nce O;{;C her, have subscribed ~ n;~as/ :itnesses her;o. . ///,-V b~J-~/w#'J-"L~,/j<c- /;?~~ <~,/.'d/LLL. C7~; Glenda Farner Strasbaugh Rcgi;,ter of Wills and Clerk of Orphans' Court Madarie 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 I Bill To: QiRISTOPHER S. LUCAS, ESQ. 220 CUMBERLAND PARKWAY SUI1E 4 InvoiceNo: Invoice Date: Estate of: Estate No: 404 6/8/2005 Marie T. Devins 21-2005-0257 vz MECHANISBURG, P A 17055 Qty 1 Fee Description Additional Probate Fee Total 190.00 $190.00 Total: $190.00 O1ecks should be made payable to the Register of Wills. Terms: Net 30. Please return one copy of this invoice with your payment. Thank you.