The URL can be used to link to this page

Home My WebLink About06-24-05- JAMES DURYEA CAMERON ATTORNEY-AT-LAW 1325 NORTH FRONT STREET HARRISBURG, PENNSYLVANIA 17102 LICENSED IN BOTH PENNSYLVANIA AND MARYLAND TELEPHONE, (717) 236-3755 FACSIMILE, (717) 236-3655 June 10, 2005 Office of the Register of Wills CUMBERLAND COUNTY COURTHOUSE 1 Courthouse Square Carlisle, PA 17013 Re: Juanita L. Clark, deceased To Whom It May Concern: You will find enclosed the original and two copies of a Pennsylvania Inheritance Tax Return for the above-referenced individual, showing no tax due. Mrs. Clark left no probate estate, and, therefore, was not previously assigned an inheritance tax number by your office. Also enclosed is her daughter's check, payable to Register of Wills, in the amount of $15.00, which we understand to be the filing fee for the Return. Kindly file the original document and return a time-stamped copy to us in the envelope provided. Please contact my office if you have any questions. Thank you. JDC/sg Enclosures cc: Karen L. Shriner . 1l(Y.~"llUlt<<'l .. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 .. HARRISBURG, PA 17128-0601 t- Z W C W o W C DECEDENrs NAME (WlT, FIRST, AND MIDDLE INITIAL) CLARK, JUAL'\IITA L. DATE OF DEATH (MM-DD-YEAR) 09/26/2004 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT ., OFFICIAL USE ONLY FILE NUMBER 2L-fL~ o 5 2S COUNTY CODE YEAR NUMBER SOCIAL SECURITY NUMBER 577 54 . , 5148 DATE OF BIRTH (MM-DD-YEAR) 07/31/1940 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) N/A ~ )l:~12 uQ.u woo xa::-' Ua..lD ~ D 2. Supplemental Return o 4a. Future Interest Compromise (dale ofdealh after 12-12-82) D 7. Decedent Maintained a Living Trust (AltachcopyoITrusl) D 10. Spousal Poverty Credit (dale 01 dealh between 12-31-91 and 1-1-95) D 3. Remainder R~turn (dale of dealh prior 10 12-13-82) o 5. Federal Estate Tax Return Required o 8. Total Number of Safe Deposit Boxes D 11. Election to tax under ~ec. 9113(A) (Attach SchO) , ,l' :' . . ' I . I . ~ ~ 1.11 t. . ,f 1 1 ~ ~ '. ~ .. j.' , .' I : ~ . . ~ . " I I j...' . ffi c ~ en W o U NAME JAMES D. CAMERON, ESQ. FIRM NAME I. AjlpbbIo) TELEPHONE NUMBER (717) 236-3755 I]] 1. Original Return o 4. Limited Estate D 6. Decedent Died Testate (Al1a<.h CXl\lY 01 Will) D 9. Litigation Proceeds Received 1. Real Estate (Schedule A) 2. Stacl.s and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposils & Miscellaneous Personal Property (Schedule E) 6. JoInUy Owned Property (Schedule F) D Separate Billing Requested 7. Inter-VIvos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) , 'f' ..; 8. Totat Grotl AsIIII (Iotal Unes 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Oeceden~ Mortgage Uabllities, & Liens (Schedule I) 11. TolIl Deductlonl (Iotal Unes 9 & 10) 12. Net Vatue of Elllte (Une 8 minus Une 11) 13. Charitable and Governmental BequeslslSec 9113 Trusts for which an election 10 tax has not been made (Schedule J) z o 5 ::;) t: D.. c( o w 0: 14. Net Vatue Subject to Tax (Line 12 minus Line 13) COMPLETE MAILING ADDRESS 1325 NORTH FRONT STREEI' HARRISBURG, PA 17102 (1) (2) (3) (4) (5) -0- o -0- -0- 2,046.54 -0- OFFICIAL USE ONLY "r-".,) I . ') l.". (6) (7) -0- r",..) (..', 1 :' ~"'~~':"') ';. (8) . 2,046.54 (9) .,. . (10) 3,500.00 56.78 . ,': "" "f",-r1-""':"-"ir';~"1 (11) 3,556.78 (12) -0- (13) -0- (14) -0- tt:',,', ' x.O_ (15) ,. x.O_ (16) x .12 (17) x .15 (18) (19) -0- SEE INSTRUCTIONS ON REVERSE SIDE FOR APPUCABLE RATES z o ~\ ~ ::;) .D.. == o o ~ 15. Amount of Une 14 taxable at the spousal tax ,~,. rala, or nnsfers under Sec. 9116 (a)(1.2) I; " ..., 1. '-; 18. Amount of Une 14laxable at lineal rate 17. Amount of Une 14laxable at sibling rale 18. Amount or line 14laxable at collateral rate 19. Tu Due, , ;.\ CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT n 20.0 I . ,\ . . l' '; J. j jl J ' 'J tl ,-~ :!, I .':" ' , ... I I , I :1 i;~,-, ~~, : ~d' 'J ;.,; ., ',: j ,t ~'~f.~tt" ~t'.f !"j Decedent's Complete Address: STREET ADDRESS 23 Walmar Manor CITY Dillsburg I STATE PA I ZIP 17019 Tax Payments and Credits: 1. Tax Due (Page 1 Une 19) (1) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount -0- Total Credits ( A + B + C ) (2) -0- 3. InleresVPenally if applicable D. Interest E. Penally TotallnteresVPenalty ( D + E ) (3) -0- 4. /I Line 21s greater than Line 1 + Une 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line 1 + Une 3 is greater than Une 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. (5) (SA) B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B) -0- Make Check Payable to: REGISTER OF WILLS, AGENT 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 IK] b. retain the right to designate who shall use the properly transferred or its income; ............................................ DIXJ c. retain a reversionary interest; or.......................................................................................................................... 0 IX] d. receive the promise for life of either payments, benefits or care? ...................................................................... D IX] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. 0 IX] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 . IX] 4. Old 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. FOR fiLING fiEIllRbl- J1/LU DATE (p- 7 - 05 23 Walmar Manor, Dillsburg, PA REPRESENTATIVE 17019 ADDRESS Front street, Harrisburg, PA 17102 For dales 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 01 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 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"10 [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)). o , ~ -~:...., '.;~ The tax rale Imposed on the net value of transfers to or for the use of the decedent's siblings is 12"10 [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 decaden.t, whether by blood or adoption. . > "'IV 1_ U; (1"1) . SCHEDULE E CASH, BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY Please Print or Type FilE NUMBER COMMONWEAlTH OF PENNSYlVANIA INHERITANCe TAX RETURN RlSlDENf DECEDENT ESTATE OF JUANITA L. CLARK, DECEASED (All prop.rly Jolntly-own.d with th. Right of Survlvorehlp must b. dlsclos.d on Schedule F) ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH PNC Rank 500 First Avenue Pittsburgh, PA 15219 Checking account nwnber 5080212179 1,099.96 2 PNC Bank 500 First Avenue Pittsburgh, PA Savings account 1 521 9 nwnber 5080578859 113.56 3 PNC Bank 500 First Avenue Pittsburgh, PA 15219 Accrued interest, savings account nwnber 5080578859 .02 '4 Miscellaneous tangible personal property 500.00 5 Progressive Insurance (refund on automobile insurance premium) 333..00 TOTAL (Also enter on line 5, Recapitulation) $ 2,046.54 (Attach additional BY," )( 1\" sheets if more space is needed.) o PNCBAN< f7\ r . "":' roo-- ~ '""', r r:-: Ii" . ~ . ': ': .:.. ~l , ~~,.;-,; ..; .~L~; t DEe 2 3 2004 ~. I t ;' . ; i December 21, 2004 .;.10...........""'... ---------~.~------ James D Cameron Attorney at Law 1325 N Front St. Harrisburg, PAl 7102 scp RE: Estate of Juanita L Clark (Deceased) SSN: 577-54-5148 DOD: 09-26-2004 Dear Mr. Cameron: In response to your request for Date of Death balances for the customer noted above, our records show the following: Checking Account Account #5080212179 Established 05-14-1996 JUANITA L CLARK DOD balance: $1,099.96 + $0.00 accrued interest Savings Account Account #5080578859 Established 01-09-1997 JUANITA L CLARK DOD balance: $113.56 + $0.02 accrued interest Please note that this office only provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings accounts). We do not process any financial transactions or provide statements. If you need assistance with any of these items, please call1-888-PNC-BANK. (1-888-762-2265) or stop by your local PNC Bank branch office. Sincerely, ~ ':l.~ Erica L Schlegel 1-800-762-1775 P7-PFSC-04-F 500 First Ave. Pittsburgh P A 15219 Member FDIC ~',:'",," . COMMONWEAltH OF PENNSYlVANIA ItlHERJTANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER JUANITA L. CLARK, DECEASED Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1 B ADMINISTRA TIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s) I EIN Number of Personal Represenlative(s) Street Address City State Zip Year(s) Commission Paid: 2 At10rney Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3,500.00 Claimant Karen L. Shriner Street Address 23 Walmar Manor City Dillsbllrq Slale Pll. Zip 17019 Relationship of Claimant to Decedent d;mghh:>r 4, Probate Fees 5, Aocounlallt's Fees 6, Tax Relum Preparer's Fees 7. TOTAL (Also enter on line 9, Recapitulation) $ 3,500.00 (If more space is needed, insert additional sheets of the same size) REV.1512 EX ...(1-97) SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF JUANITA L. CLARK, DECEASED FILE NUMBER Include unreimbursed medical expenses. ITEM NUMBER 1. DESCRIPTION QVC (automatic deduction from checking account) AMOUNT 56.78 TOTAL (Also enter on line 10, Recapitulation) $ 56.78 (If more space is needed, insert additional sheets of the same size) - IIV.UIJ I" (J.I7J '*' COMMONWIAUH 0' ,fNNSYlVANIA 'NHIIITANCI 'AlC InulN .I..OINT OICIOIN' SCHED'ULE J BENEFICIARIES ESTATE OF FILE NUMBER JUANITA L. CLARK, DECEASED ITEM NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT OR NUMBER SHARE OF ESTATE A. Taxable Bequests: 1. Karen L. Shriner child 100% Schedule 23 TtJalmar Manor Dillsburg, PA 17019 E ITEM NUMBER NAME AND ADDRESS OF BENEFICIARY AMOUNT OR SHARE OF ESTATE B. Charitable and Governmental Bequests: 1. . TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on line 13, Recapitulation) S (I' more .pace I. needed, In.ert additional .heet. 0' .ame .Ize)