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HomeMy WebLinkAbout01-1092 .. CAPB HpRL EplO CRAC KOTK ES C P o 0 R N R 0 E E S N T C o M P T U A T X A T I o N OFFICIAL USE ONLY REV~1500EX +(6-00) REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT / f. ./ .. ;).1 -6 FILE NUMBER o E C E o E N T COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 DECEDENT'S NAME (lAST, FIRST,AND MIDDLE INITIAL) Hau e Minnie L. DATE OF DEATH (MM-DD-YEAR) NUMBER 21-01" IOcr')... CQUNTYCODE YEAR SOCIAL SECURITY NUMBER 342-03-6100 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE DATE OF BIRTH (MM-OD-YEAR) 06/25/2001 10/24/1908 IF APPLICABLE SURVIVING SPOUSE'S NAME LAST, FIRST, AND MIDDLE INITIAL REGISTER OF WILLS SOCIAL SECURITY NUMBER X 1. Original Return 4. Limited Estate X 6. Decedent Died Testate 2. Supplemental Return 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach copy of Trust) 3. date of death . Remamder Return prior to 12-13-82) 5. Federal Estate Tax Return Required B. Total Number of Safe Deposit Boxes (AttaCh copy of Will) D 9. Litigation Proceeds Received D 10. Spousal Poverty Credit 0 11. Election to tax under Sec. 9113(A) (date of death between 12~31-91 and 1-1-95) (Attach Sch 0) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE & l;OHFIOENTIAL TAX INFORMATION SHOULD BE'DIRECTED TO:. NAME COMPLETE MAILING ADDRESS Ro er B. Irwin Es . FIRM NAME (If Applicable) IRWIN McKNIGHT & HUGHES TELEPHONE NUMBER 60 West Pomfret Street West Pomfret PF~~ssio~a1 Carlisle, PA 1!p~ 9 fr~. (~'" z BId!);, :lJ<ll coo (Q.Q ';':'::;. :;::1. R E C A P I T U L A T I o N 1 249-2353 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule 0) 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 Gar L) B. 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 Subject to Tax (Line 12 minus Line 13) (8) 9,881.03 (11) 1,905.35 (12) 7,975.68 (13) (14) 7,975.68 (1) (2) (3) None None None OFFICIAt'1J tel -0 ..,. o o NLY o -" (4) (5) NOHI' None (6) 9,881.03 None 1,461. 50 443.85 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(aX1.2) 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. o 0 .045 .12 .15 (15) (16) (17) (18) (19) x X X X 0.00 358.91 0.00 0.00 358.91 7,975.68 Copyright (c) 2000 form software only The Lackner Group, Inc. FormREV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 565 Boxwood Lane CITY T STATE I ZIP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 358.91 Total Credits ( A + B + C) (2) 0.00 3. lnterestIPenalty if applicable D. Interest E. Penalty Total Interest/Penalty ( 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 10 requesl 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. (SB) Make Check Payable 10: REGISTER OF WILLS, AGENT 0.00 0.00 358.91 0.00 358.91 ''''''''''''':::i~ti~~~:~:'~~~!~~i'yi~~i:~''~tt~!:i~~m~~~~y~~i~~i~~i,~t~~I"~~i~~i 1. ;;'X'ii l~i~E'APPR'6t~IAT~'BLo~K~ '.' 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 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? . 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. Yes No ~~ o o o []] []] []] Under penalties of perjury, I declare that I ha...e 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 representati...e is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR F1U~ETURN Barbar a V orhes ~ ~.~~. tk Ax<..-7'~~~r~;i:-;()~/~i;-6i3--- ------ - ---- --- --- ----- -- SIGNATURE OF PREPAREROTHER THAN REPRESENTATIVE IRWIN McKN1GHT & HUGHES 60 West Pomfret Street - --C';'r.fi~ie- --PA--iY6i3- ---- - --- - - ---- -- - -- - - ----- DATE J/-.J'h?/ DATE (v/ For dates of death 0 er 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) (iill. 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(aXll]. 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(aX 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-1SOO EX (Re.... 6-00) .. REV-1509 EX + (1~97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Minnie L. Hauge SCHEDULE F JOINTLY-OWNED PROPERTY SSff 342 - 03 - 6100 06/25/2001 FILE NUMBER 21-01 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 Barbara Vorhes ADDRESS RELATIONSHIP TO DECEDENT 565 Boxwood Lane Carlisle, PA 17013 daughter B. c. JOINTLY-OWNED PROPERTY, LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT MADE Include name 01 financial institution and bank DATE OF DEATH DECO'S VALUE OF account number or similar identifying number. NUMBER TENANT JOINT Attach deed for Jointly - held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTERES 1 A 10/01/94 M&T Bank, checking account 838.54 50.00% 419.27 2 A 03/01/90 M&T Bank, savings 18,923.52 50.00% 9,461. 76 TOTAL (Also enter on line 6, Recapitulation) $ 9,881.03 T (If more space is needed insert additional sheets of the same size) Copyright (e) 199610rm 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 Minnie L. Hauge SS!I 342-03-6100 06/25/2001 FILE NUMBER 21-01 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES, 1 Jerry Hauge, food expenses 55.00 2 Peace Chapel Assembly of God, rental fee 50.00 3 UC Davis & Sons Funeral Home 991.50 B. ADMINISTRATIVE COSTS, ,. 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's Fees IRWIN McKNIGHT & HUGHES 350.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State lip - Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 Register of Wills - filing fee 15.00 TOTAL (Also enter on line 9, Recapitulation) $ 1,461.50 (If more space is needed, insert additional sheets of the same size) Copyright (e) 1996 form software only CPSystems, Inc. Form REV-1S11 EX (Rev. 1-97) - .. REV-1512 EX + (1-97) COMMONWEALTH OF PEN NSYL V ANJA INHEAITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Minnie L. Hauge SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, AND LIENS SS!! 342-03-6100 06/25/2001 FILE NUMBER 21-01 Include unreimbursed medical expenses. ITEM NUMBER 1 Mastercard DESCRIPTION AMOUNT 420.61 2 Sprint Telephone 23.24 TOTAL (Also enter on line 10, Recapitulation) $ 443.85 (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) - ,. r;g M&TBank ~~~~UW[~ NOV 05 2001 October 12, 200 I RE: Estate Search The Estate of: Date of Death (D.O. D.) MINNIE L HAUGE 6/25/2001 IRWiN, McKNIGHT 8. HUGHES To Whom It May Concern: Identified below is the account information requested. I. M&T Bank accounts in which the decedent's name appears: Account Type Account Number Account Title Opening Branch D.O.D. Accrued Interest Balances (Includes AccL Int.) $838.54 $.00 CHK 1228323 OPENED 10/94 15004200129250 OPENED 3/90 MINNIE L HAUGE BARBARA H YORHES MINNIE L HAUGE BARBARA H YORHES 4331 SAY 4331 $18,923.52 $19.89 2. Loans, Mortgages, or other obligations titled in the decedent's name Account Number Amount Owed Account Description NO Safe Deposit Box titled in the Decedent's name existed at our office. If you have any questions about the information provided, please contact our Records Department at (716) 635-40 I 0 or 1-800-724- 2440 outside of the Buffalo, NY calling area. Thank you. Sincerely, M&T BANK CORPORA nON BY: ~UJ.A:'-L--k~~ Authorized Signature , DATE: 10- 12-0\ Manufacturers and Traders Trust Company. 1100 Wehrle Drive, PO. Box 767, Buffalo, NY 14240.0767 /1-dl '-/ -5 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG~ PA 171Z8-0601 NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ReGorCk...; ot ReL;::..~'-:~ DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 01-21-2002 HAUGE 06-25-2001 21 01-1092 CUMBERLAND 101 "02 JAN 25 P 2 :06 ROGER B IRWIN ESQ IRWIN ETAL 60 W POMFRET ST CARLISLE Clerk.. PA l~bena PA *5~ REY-1541 EX AFP U2-DD) MINNIE L Allount Rellitted ) CHANGED (1) (2) (3) (4) (5) (6) (7) .00 .00 .00 .00 .00 9,881.03 .00 (8) MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REv=is4j-Ex--AFP-fi'2=ooi--NO,.-icE--oF-'rNHERiTAifCE-YAi-]rpPR]risEifiNT~--A[i-oWAiicE-OR----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF HAUGE MINNIE L FILE NO. 21 01-1092 ACN 101 DATE 01-21-2002 TAX RETURN WAS: (X) ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - 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 Interest (Schedule C) 4. Hortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adll. Costs/Hisc. Expenses (Schedule H) 10. Debts/Hortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitab1e/Governllenta1 Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax NOTE: I~ an assessment was issued previously, lines re~lect ~igures that include the total o~ ALL ASSESSMENT OF TAX: 15. Allount of Line 14 at Spousal rate (15) 16. Allount of Line 14 taxable at Lineal/Class A rate (16) 17. Amount of Line 14 at Sibling rate (17) 18. Allount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due TAX CREDITS: (9) llO) 1,461.50 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. 9,881.03 1.905 35 7,975.68 .00 7,975.68 14, 15 and/or 16, 17, 18 and 19 will returns assessed to date. .00 358.91 .00 .00 358.91 PAYHENT RECEIPT DISCOUNT (+) AHOUNT PAID DATE NUHBER INTEREST/PEN PAID (-) 11-29-2001 CDOO0574 .00 358.91 TOTAL TAX CREDIT 358.91 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 443.85 lll) ll2) ll3) ll4) .00 X 00 = 7,975.68 X 045 = .00 X 12 = .00 X 15 = ll9)= . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A ..CREDIT.. (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) 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 IRWIN ROGER B ESQUIRE 60 WEST POMFRET STREET CARLISLE, PA 17013 -------- fold ESTATE INFORMATION: SSN: 342-03-6100 FILE NUMBER: 21-2001- 1092 DECEDENT NAME: HAUGE MINNIE L DATE OF PAYMENT: 11/29/2001 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 06/25/2001 NO. CD 000574 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $358.91 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: BARBARA H VORHES C/O ROGER B IRWIN ESQUIRE CHECK# 924 SEAL INITIALS: CW RECEIVED BY: $358.91 MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS