HomeMy WebLinkAbout08-15-05
.Jlomas9 .Jlomas9 A7I'1I7f1lslJrl/J7ruI & ~sen
:7Itlorn(!U/s and Canse/Iors al Lw
SUITE 500
212 LOCUST STREET
P. O. Box 9500
HARRISBURG, PA 17108-9500
MICHAEL L. SOWMON
www.ttanlaw.com
Direct Dial: (717) 255-7236
E-Mail: msolomon@ttanlaw.com
FIRM (717) 255-7600
FAX (717) 236-8278
August 12,2005
Ms. Margie A. Wevodau
Cumberland County Register of Wills Office
One Courthouse Square
Carlisle, Pennsylvania 17013
Re: Estate of Dorothy M. Taylor
File No. 21-05-00286
Dear Ms. Wevodau:
CHARLES E. THOMAS
(1913 - 1998)
t'"......:J
<:::;:.
'";J
C:.J"l
::~.~
,"'--
'-
t,,)
(':';"1
i-::)
'-; :C~7;:i
.'.' C)
, 'j;;
(:.J
CS
C~)
~ f~d
Consistent with our recent conversations, I enclose an Inheritance Tax Return for the above-
named decedent, together with the $15.00 filing fee. Kindly time stamp and return the file
copy together in the stamped, self-addressed envelope I have included.
If you have any questions or concerns about this filing, please contact me immediately.
Sincerely,
THOMAS, THOMAS, ARMSTRONG & NIESEN
~~.+v--
Michael L. Solomon
Enclosures
MLS:sdg
, .
FF.\,-l')~OEX (f;-m',
REV-1500
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
INHERITANCE TAX RETURN
RESIDENT DECEDENT
to-
;Z
W
o
W
U
W
o
DECEDENT'S NAME (LAST, FIRST. AND MIDDLE INITIAL)
TAYLOR, DOROTHY M.
DATE OF DEATH (MM-DD-YEAR)
07/01/2004
DATE OF BIRTH (MM-DD-YEAR)
0111911917
(11" APPLICABLE) SURVIVING SPOUSE'S NAME iLAST, FIRST, AND MIDDLE INIfIAL)
nla
W
I-
lIc:~CI]
u!r:lIc:
wo..g
:z:li1...l
uo..llJ
!l.
<(
~ 1. Original Return
D 4. limited Estate
D 6. Decedent Died Testate (Mact. copy o;W~i)
D 9. Litigation Proceeds Received
o 2. Supplemental Return
D 4a. Future Interest Compromise (da:e ofde'd!h o'er 12-12-1l2i
o 7. Decedent Maintained a living Trust (Mach ,:opy on",,,,
o 10. Spousal Poverty Credit (date o;de,in belweec t2.11.91 .cd 1-1.951
. ...-.-..............................
FILE NUMBER
21 05
0286
CCr,INTY CODE: YE.~R
NUMBEH
SOCIAL SECURITY NUMBER
172-01-7359
THiS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
o 3. Remainder Return (;ate of deat" po'" to 12-13.6?1
o 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
D 11. Election to tax under Sec. 9113(A) (A:t.cb Scb 0)
l-
:2
W
CI
:2
o
!l.
CI]
w
!r:
c:
o
u
::rnI$J~lt.t.tt48.:MU$.tl$.:t~'ltS)t4'tttOltdt$.~~Ntli:4N.t.H~_Ntl.::t.::mtQ.lDJA.tlm!f$.~Utmt~~uo:tQ.;:r
NAME COMPLETE MAILING ADDRESS
. Su~.rl_Q"--I3_.r(l<:ll'_____________________ 2813 Butler Street
FIRM NAME WAppNcabl.) Harrisburg, PA 17103
- TELEPHONENUMBER------------
(717) 236-4390
1. Real Estate (Schedule A)
(1)
(2)
(3)
(4)
15)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation. Partnership or Soie-Proprietorship
z
o
~
..J
;:)
f::
c..
<
u
w
0:::
4. Mortgages~, Notes Receivable (Schedule D)
5. Cash. Bank DepoSits & Miscellaneous Personal Property
(Schedule E)
6. JOintly Owned Property (Schedule F)
o Separate Biiling Requested
(6)
7. Inter-Vivos Transfers & Miscellaneous Non.Probate Property
(Schedule G or L)
(7)
8. Total Gross Assets (total lines 1-7)
9. funeral E.xpenses & Administrative Costs (ScherJule H)
(9)
(10)
10. Debts of Decedent, Mortgage Uabl!ities, & liens (Schedule I)
11. Total Deductions (tota! lines 9 & 10)
12. Net Value of Estate (Line 8 minus line 11)
13. Charitable and Governmental Bequests/Sec 9113 I rusts for which an election to tax has not been
made (SchedJJ!e J)
14 Net Value SUbject to Tax (line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
z
o
~
~
;:)
c..
:i5
o
u
><
~
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(l.2)
---------___ x .0 _ (15)
,'.'j
1-"
C:::.l
'~-_. ".>
n
-0
()
..,.
_ b,',
: i:"'",:)
. ill
f"..J
J::-
'__a" )
10,760,39
(8)
10,760.39
9,168.44
585.83
(11)
(12)
(13)
9,754.27
1,006.12
0,00
(14)
1,006.12
17. Amount of Line 14 taxable at s;biing rate
--___.________ x .12 (17)
____________LQOG.J~ x ,0 ~~_ (16) _____
45.28
16. ."mount of line 14 taxable at Imeal rate
18. Amount of Line 14 taxable at collateral rate
x .15
19. Tax Due
20.0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
::f:::!i~{"~t~g*i.m~tNil~Aq/qq~$tlQtii.~If@KB.~B.IJ.::~p,::*ijtt~~~gK]JiA!fImjft::I
- ..... ... ....
.....................
.................
..
.,...........,..-.......'.....................
".............................-..
...............................................
-........................-....................
...............................................
. ...................."........".......... .
.. ......... ... ... ...................
(18)
(19)
45.28
Decedent's Complete Address:
STREET ADDRESS
_ _ SC!rgl1A Lodg Memo[iqLH9m!L______________~____~_ __________~_~__ _______
__1()QQ'-^Lest Sout/1_~tr~~L~___~_______________ ~_____
CITY Carlisle -1 STATEpA I ZIP 17013
Tax Payments and Credits:
1. Tax Due (page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Crectit
g. Prior Payments
C. Discount
(1)
45.28
Total Credits ( A + g + C ) (2)
0.00
3.
InteresUPenalty if applicable
o Interest
E, Penalty
4.
Totallnterest!Penalty ( D + E )
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
(3)
(4)
(5)
0.00
5.
If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
(5A)
45.28
0.00
B Enter the total of Line 5 + 5A. This is trle BALANCE DUE.
(58)
45.28
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 IKI
b. retain Ule right to designate who shall use the property transfelTed or its income, ............................................ 0 IKI
c. retain a reversionary Interest: or..,..,....."................."......................................................................................... 0 IKI
d. receive the promise for life of either payments, benefits or care? "..,................................................................. 0 IKI
2. if death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .........................................."""""",.."""............"...........",,,...,".......... 0 IKI
3. Did decedent own an "in trust for" 01' payable upon death bank account or security at his or her death? .............. 0 IKI
4 Dilj decedent own an Individual Retirement Account, annuity, or other non-probate property Wl1icb
ti" b fi' d' t' ? 0 IVl
con 1'1,n" a ene ,clary eSlgna Jon. ...................................."..............................................."................................. ~
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 return, including accompanying schedules and statements, and to the best of my knowledge and he/ief, il is true, correct and complete,
Declaration of preparer other than the personal representative is hased on all information of which preparer has any knowledge,
DATE
.3 - ~;l -C1.5----
A IRES
2813 Butler Street, Harrisburg, PA 17103
~~~E1::E~~S~AT~E_~. =~~ . =-__=- ~==-__=___=-_iL2r7~~_=_=-__-_
212L()~u~t~treHt'- ~uit~ ~OO,_Hilrri~bl.lri!,~~ _!1'_1Q~__________ _ _ _________________ ___ __ ___
Far dates of death on or after July 1, 1994 and before January 1, 1995, U1€ tax rate imposed on the nef value of transfers to or for the use of the surviving spollse is 3%
[72 PS 99116 (a) (11) (il)
For dales 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 statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disdosure 0' r'\ \f\ (') y\
the surviving spouse is the only beneficiary. \ ,,, Y 1J
For dales of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers fr0111 a deceased child twenty-one years of age or younger at death
or a stepparent of the child is 0% [72 P.S. ~9116(a}(1.2)J, -:S-. ~ $\
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 a
The tax rate imposed on the net value of transfers to or for tba use of the decedent's siblings is 12% 172 P.S. ~9116
individual who has at least one parent in common with the decedent. whether by blood or adoption.
(11) (ii)J
lie even if
ive parent,
1)).
102, as an
REV-<509 EX+ (6-98)
SCHEDULE F
JOINTLY-OWNED PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
DOROTHY M. TAYLOR 21 05 0286
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
ADDRESS
RELATIONSHIP TO DECEDENT
A. Susan C. Brady
2813 Butler Street, Harrisburg, PA 17103-2138
daughter
C
B.
JOINTLY-OWNED PROPERTY:
LETTER
ITEM FOR JOINT
NUMBER TENANT
DATE
MADE
JOINT
DESCRIPTION OF PROPERTY
INCLUDE !jAMF. OF FINANCIAL INSTITUTION AND BANK ACCOUtJT NUMBER OR SIMilAR
IDENTIFYING NUMBER. ATTACH DEED FOR JOINTl,-HElD REAL. ESTATE.
TOTAL (Also enter on line 6, Recapitulation)
(If more space is needed. insert additional sheets of the same size)
DATE OF DEATfI
VAlliE OF ASSET
%OF
DEeD'S
INTEREST
DATE OF DEATH
VALUE OF
DECEDENTS INTEREST
1.
A.
3.
A.
Citizens' Bank, Acct. #6100686280
5,214.21
2.
A.
Citizens' Bank, Acct. 116140-198968
PSECU. Acct #172-01-7359(checking)
4.
A.
PSECU, Acct. #172-01-7359(savings)
1,062.00
10,760.39
REV-1511 EX+ (12-99)
'*
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
DOROTHY M. TAYLOR
FILE NUMBER
J~ 02 05 0286
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
B.
1.
DESCRIPTION
AMOUNT
1.
FUNERAL EXPENSES:
Funeral Costs
Casket and Vault
Clothes
Cemetery Fee and Gravestone
Clergy and Church Fees
Obituary and Death Certificate
Funeral Luncheon after Service
ADMINISTRATIVE COSTS:
3,435.00
2,650.00
90.00
2.
3
4.
5.
6.
7.
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address
City
State
Zip
Year(s) Commission Paid:
2.
Attorney Fees
350.67
3. Family Exemption: (If decedent's address is not the same as claimant's. attach explanation)
Claimant
Street Add ress
City
State
_Zip
Relationship of Claimant to Decedent
4. Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Postage costs (Post-Mortem)
TOTAL (Also enfer on line 9, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
9,168.44
. . .
..
REV-1512 EX+ (12-03) '*
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
21-05-0286
ESTATE OF
DOROTHY M. TAYLOR
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
VALUE AT DATE
OF DEATH
ITEM
NUMBER DESCRIPTION
1. PharMerica (prescriptions)
2. West Shore EMS-BLS (ambulance transport 6/22/04)
3. West Shore EMS-BLS (ambulance transport 7/01/04)
4.
Sarah A. Todd Memorial Home (room & board)
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
113.30
585.83