The URL can be used to link to this page

Home My WebLink About06-06-05 (2) ~EV-1500 E.~ + ,6-00) . ~ ~~.. U;o~ w"g :r.i:..l u..m ~ OFFICIAL USE ONLY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG. PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER II COUNTY CODE YEAR SOCIAL SECURITY NUMBER NUMBER .... Z W C W <.J W C DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) Mowery, Richard S. DATE OF DEATH (MM.QD-YEAR) DATE OF BIRTH (MM-DD-YEAR) Os O;;l"3d-. 202-20-1164 THIS RETURN MUST BE ALED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER 236-76-1095 D 3. Remainder Retum (dale of death prior to 12-13-82) D 5. Federal Estate Tax Return Required o 8. Total Number of Safe Deposit Boxes D 11. Election to tax under Sec. 9113(A) (Attach Sch 0) 134 Sipe Avenue Hummelstown, PA 17036 OFFICIAL !.tl?E ONLY C) ", ~;o CJi ." "J i--::J ""'0 r.- rn ~~;~ Cl f',) (8) 50,312.96 03-03-2005 02-24-1928 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach copy of Trust) 10 Spousal Poverty: Credit (dale of death between . 12-31-91 and 1-1-95) (11) (12) (13) 29,628.69 20,684.27 0.00 20,684.27 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST AND MIDDLE INITIAL) Mowery, Carol J. [!] 1. Original Return o 4. Limited Estate [!] 6. OececIent Died Testate (Attach copy of Will) D 9. Litigation Proceeds Received D D [!] D 2. Supplemental Return (14) 0.00 0.00 0.00 0.00 0.00 20.0 .mll!lJ]mII!I!lIll 1. ~ .~, ' " ' " '_~ . , , ,,- ,) lid 1 1 ." "ji -,iML4L10 ~ z W Q z ~ .. w ~ 8 NAME Edward P. Seeber, Esq. FIRM NAME (If applicable) James, Smith, Dietterick & Connelly TELEPHONE NUMBER 717/533-3280 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship z o ;:: ~ :> .... 0:: ~ w 0: 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. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) D Separate Billing Requested 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines g & 10) 12. Net Value of Estate (line 8 minus Line 11) COMPLETE MAILING ADDRESS (1) None (2) None (3) None (4) None (5) 50,312.96 (6) None (7) None (g) 14,968.15 (10) 14,660.54 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) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Copyright 2002 form software!only The Lackner Group, Inc. 15. Amount of line 14 taxable at the spousal tax rate, 20,684.27 x .00 (15) or transfers under Sec. 9116(a)(1.2) z 0 (16) ;:: 16.Amount of Line 14 taxable at lineal rate 0.00 x .045 ;!: :> 0. 17.Amount of Line 14 taxable at sibling rate 0.00 x .12 (17) :IE 0 <.J 18. Amount of line 14 taxable at collateral rate 0.00 x .15 (18) )( ;!: 19. Tax Due (19) l~ Form REV-1S00 EX (Rev. 6-00: Decedent's Complete Address: STREET ADDRESS 168 Kerrs Road I STATE PA TZIP 17013 CITY Carlisle Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 0.00 0.00 Total Credits (A + B + C) (2) 0.00 3. InteresVPenalty if applicable D. Interest E. Penalty TotallnteresllPenally (D + E) 4. If line 2 is greater than line 1 + line 3. enter the difference. This is thEOVERPAYMENT. Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE A. Enter the interest on the tax due. B. Enter the total of Line 5 + SA. This is theBALANCE DUE (3) (4) (5) 0.00 (SA) (5B) 0.00 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;.............................n ............................................. [!] 0 b. retain the right to designate who shall use the property transferred or its income;................................ [!] 0 c. retain a reversionary interest; or................................................................................. ............... [!] 0 d. receive the promise for life of either payments, benefits or care?.......................................................... [!] 0 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ......... ........ ..... ...... ....... ...... ..... ...... .... ..u. .......... ...... ..... ......... ............... .... D 3. Did decedent own an Min trust for" or payable upon death bank account or security at his or her death? ........ 0 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?............................................. ................................... .......--.................... 0 [!] 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 perjury, I declare that I have 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 pel'SOnel representative Is based on all information of whid1 preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FlUNG RETURN ADDRESS DATE olJ. M e ~ ~ ~ 168 Kerrs Road Carlisle, PA 17013 ~ ETURN ADDRESS (, GN URE OF PREPARER OTHER THAN REPRESENTATIVE ward P. Seeber Esq. ADDRESS 134 Sipe Avenue Hummelstown, PA 17036 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 tho:> "~- [72 P.S, ~9116 (a) (1.1) (ii)]. The statutedoes not exemDta transfer to a sUlViving spouse from tax, a ~ . of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary ~ \ 3:J . 0\) For dates of death on or after July 1, 2000: <'\) , n '0 The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or : fL'\ '""'\ a ' l..j 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 beneficiaril f'\ \")" ~ 4 5 . 00 ~9116 1.2)[72 P.S. ~9116 (a)(1)). ~y.v The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [i defined under Section 9102, as an individual who has at least one parent in common with the deceden 0% lure Rev-1508 EX+ (6.98) *' SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Mowery, Richard S. FILE NUMBER 2005-00232 ESTATE OF Include the proceeds of litigation and the dale the proceeds were received by the estate. All property jolntly-owned with the right of survlvonlhlp must be disclosed on schedule F. ITEM NUMBER DESCRIPTION 1 M& T Bank Savings Account No. 15004210920094 . valued per letter dated 4/26/05 VALUE AT DATE OF DEATH 50.307.14 2 M&T Bank Savings Account No. 15004210920094, accrued interest - valued per letter dated 4/26/05 5.82 TOTAL (Also enter on Line 5, Recapitulation) 50.312.96 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) REV-1151 EX. (12-") *' SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMON\NEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Mowery, Richard S. Debts of decedent must be reported on Schedule I. FILE NUMBER 2005-00232 ESTATE OF ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached 10,310.15 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) I EIN Number of Personal Representative(s): Street Address City State Zip - Year(s) Commission paid 2. Attorney's Fees James, Smith, Dietterlck & Connelly 1,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3,500.00 Claimant Carol J. Mowery Street Address 168 Kerrs Road City Carlisle State PA Zip 17013 Relationship of Claimant to Decedent Spouse 4. Probate Fees 124.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 34.00 TOTAL (Also enter on line 9, Recapitulation) 14,968.15 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA.1500 Schedule H (Rev. 6-98) Rey-1502 EX+ (6-981 *' SCHEDULE H-87 OTHER ADMINISTRATIVE COSTS continued COMMONWEAL. TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Mowery, Richard S. FILE NUMBER 2005-00232 ESTATE OF ITEM NUMBER DESCRIPTION AMOUNT 1 Register of Wills, Cumberland County - short certificate fee 4.00 2 Register of Wills, Cumberland County - filing fee for PA Inheritance Tax Return & Inventory 30.00 Subtotal 34.00 Copyright (c) 2002 form software only The Lackner Group. Inc. Form PA-1500 Schedule H-BT (Rev. 6-98) Rey_1512 EX+ (6-98) *' SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Mowery, Richard S. FILE NUMBER 21-- ESTATE OF Include unreimbursed medical e;Kpanses. ITEM NUMBER DESCRIPTION 1 M& T Bank Home Equity Loan - valued per letter dated 4/26/05 - 1/2 reported VALUE AT DATE OF DEATH 14.660.54 TOTAL (Also enter on Line 10, Recapitulation) 14,660.54 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98) REV-U13 EX+ (9-00) *' SCHEDULE .J COMMONVVEAl TH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Mowery, Richard S. 21-- NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE DECEDENT NUMBER PERSON(S) RECEIVING PROPERTY 00 Not Ust T";"~sJ (Words) ($$$) I. TAXABLE DISTRIBUTIONS [include outright scousal distributions, and ransfers under Sec. 9116(a)(1.2)] 1 Carol J. Mowery Spouse 20,684.27 168 Kerrs Road Carlisle, PA 17013 Total 20,684.27 Enter dollar amounts for distributions shown above on lines 5 through 18, as appropnate, on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98)