HomeMy WebLinkAbout10-04-05
REV.1500 EX + (6-00)
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER
2 1 -0 5 0 0 6 5
"'CoUNrv"'Coi5E -YEA~ - - NuMsER- -
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COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
SOCIAL SECURITY NUMBER
1 95- 0 7 - 1 775
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
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McDanel Russel L
DATE OF DEATH (MM-DD-Year)
DATE OF BIRTH (MM-DD-Year)
D 3. Remainder Retum (dateofdealh prior to 12.13-82)
D 5. Federal Estate Tax Retum Required
_ 8. Total Number of Safe Deposit Boxes
D 11. Election to tax under Sec. 9113(A) (Attach Sch 0)
1/2/2005 3/16/1917
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
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THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
David H. Stone, Es uire 414 Bridge Street
FIRM NAME (If Applicable)
Stone La Faver & Shekletski
TELEPHONE NUMBER
717-774-7435 New Cumberland PA 17070
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
(1)
(2)
(3)
(4)
(5)
McDanel Kathalene S
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[Xl 1. Original Return
D 4. Limited Estate
[Xl 6. Decedent Died Testate (Attacl1 copy of Will)
D 9. Litigation Proceeds Received
D 2. Supplemental Retum
D 4a. Future I nterest Compromise (dale of death after 12.12.82)
D 7. Decedent Maintained a Living Trust (Attacl1 copy oITrust)
D 10. Spousal Poverty Credit (date of death between 12-31-91 and 1.1.95)
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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)
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 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
IAL USE ONLY
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61,680.31
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(6)
5.62
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(7)
61,685.93
(9)
(10)
(8)
3,470.93
1,097.25
57,117.75 X ~(15) 0.00
0.00 X _(16) 0.00
0.00 X .12 (17) 0.00
0.00 X .15 (18) 0.00
(19) 0.00
14. Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
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15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
16. Amount of Line 14 taxable at lineal rate
(11)
(12)
(13)
4,568.18
57,117.75
17. Amount of Line 14 taxable at sibling rate
(14)
57,117.75
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
20. 0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
Decedent's Com lete Address:
STREET ADDRESS
~ 1000 W. South Street
CITY
Carlisle
STATE
PA
ZIP
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)
0.00
Total Credits (A + 8 + C)
(2)
0.00
3.
Interest/Penalty if applicable
D. Interest
E. Penalty
(3)
0.00
5.
T otallnterestlPenalty ( 0 + 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 (4)
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 + SA. This is the BALANCE DUE. (58)
Make Check Payable to: REGISTER OF WILLS, AGENT
0.00
0.00
4.
0.00
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 00
b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 00
c. retain a reversionary interest; or ...................................................................................................... 0 00
d. receive the promise for life of either payments, benefits or care? ............................................................. 0 00
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration?.................. ............................................................................ 0 00
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ................. 0 00
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ....................................................................................................... 0 00
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
SIGNATURE 0
r
PA 17050
DATE
-0 ,.,
ADDRESS
PA 17070
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net \
[72 P.S. 99116 (a) (1.1) (i)l.
- - ,-- ...~ "M ....flko <:lIruiving spouse is 3%
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or fc
The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements fc
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 yc
or a stepparent of the child is 0% [72 P.S. 99116(a)(1.2)).
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiarie 1.2) [72 P .S. 99116( a)( 1 )].
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. 99116(a)(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.
'\lAP I)
'.S. 99116 (a) (1.1) (ii)).
are still applicable even if
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Jarent, an adoptive parent,
REV-1508 EX + (6-98)
*'
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
McDanel. Russel. L
FILE NUMBER
21 05
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property Jointly-owned with right of survivorship must be disclosed on Schedule F.
0065
DESCRIPTION
ITEM
NUMBER
1.
PNC Bank-Checking Acct.
2
West Shore EMS-refund
3.
Hewlett Packard-rebate check on laptop
4.
Office Depot-rebate on laptop
5.
Laptop computer sold
6.
Veterans of Cumberland County-death benefit
7.
Medicare-refund
8.
Sprint-refund
VALUE AT DATE
OF DEATH
60,554.05
32.00
80.00
140.00
400.00
100.00
359.40
14.86
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
61 680.31
REV-1509 EX + (6-98)
*'
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
McDanel. Russel. L
SCHEDULE F
JOINTLY-OWNED PROPERTY
FILE NUMBER
21 05
0065
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
A. Kathalene S McDanel
B
c
JOINTLY-OWNED PROPERTY:
ADDRESS
c/o David R. McDanel
5042 Turtle Lane
Mechanicsburg, PA 17050
RELATIONSHIP TO DECEDENT
Surviving spouse
LETTER DATE DESCRIPTION OF PROPERTY '10 OF DATE OF DEATH
ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECD'S VALUE OF
NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'SINTERES
1. A. 3/3/81 PSECU- S01 Regular Shares Acct. 5.01 50. 2.51
2. A 3/3/81 PSECU- S04 Checking Acct. 1.47 50. 0.74
3. A 7/9/91 PSECU- S07 Money Market Acct. 4.74 50. 2.37
TOTAL (Also enter on line 6, Recapitulation) $ 5.62
(if more space is needed, insert additional sheets of the same size)
T
REV-1511 EX+(12-99)
.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
McDonel. Russel. L
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
Debts of decedent must be reported on Schedule I.
FILE NUMBER
21
05
0065
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Parthemore Funeral Home-funeral expenses 209.93
B. ADMINISTRATIVE COSTS:
1. 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 David H . Stone, Esquire 3,084.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees 177.00
5. Accountant's Fees
6. Tax Return Pre parer's Fees
7. Cumberland Law Journal-adv. grant of letters 75.00
8. The Patriot News CO.-adv. grant of letters 138.93
9. Register of Wills-fiiling Inh. Tax Return and Inventory 30.00
10. Reserve for closing expenses 2000000
TOTAL (Also enter on line 9, Recapitulation) $ 3,470.93
(If more space is needed, insert additional sheets of the same size)
REV-1512 EX + (6-98)
.
SCHEDULE.
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
McDonel. Russel. L
FILE NUMBER
21
05
0065
Include unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION
1. Sarah Todd Home-nursing home bill
VALUE AT DATE
OF DEATH
912.24
2. West Shore EMS-ambulance services
92.00
3. Pharmerica-medications
44.76
4. 3 Springs Family Practice-doctor bill
48.25
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
1,097.25
R~'''''~''_
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE J
BENEFICIARIES
FILE NUMBER
Mr.DonAI Ru!':!':el L ?1 Ofi nnfifi
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
1. Kathalene S. McDonel Spousal 57,117.75
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-15DO COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-150D COVER SHEET $
(If more space IS needed, Insert additional sheets of the same size)
II
1
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ep\wills\McDONELrussell
LAST WILL AND TESTAMENT
OF
RUSSELL L. McDONEL
I, RUSSELL L. McDaNEL, of Mechanicsburg, Cumberland County, Penn-
sylvania, declare this to be my last will and revoke any will previ-
ously made by me.
ITEM I:
I direct that my Co-Executors hereinafter named shall
pay all my just debts and funeral expenses as soon as conveniently may
be done after my decease from the residue of my estate.
ITEM II:
I devise and bequeath all the rest, residue and
remainder of my estate of every nature and wherever situate to my
wife, KATHALENE S. McDaNEL, if she survives me.
ITEM III: Should my wife, KATHALENE S. McDaNEL, fail to survive
me, I devise and bequeath all the rest, residue and remainder of my
estate, of every nature and wherever situate, in equal shares to such
of my children as survive me, DAVID RUSSELL McDaNEL, MICHAEL EUGENE
McDaNEL, BARBARA ANN McDaNEL, and JAMES LESLIE McDaNEL.
ITEM IV:
I appoint my sons, DAVID RUSSELL McDaNEL and JAMES
LESLIE McDaNEL, or the survivor of them, Co-Executors of this my last
will. Should both my sons, DAVID RUSSELL McDaNEL and JAMES LESLIE
McDaNEL, fail to qualify or cease to act as Executors, I appoint my
Page 1 of 4
daughter, BARBARA ANN McDaNEL and my son, MICHAEL EUGENE McDaNEL, or
the survivor of them, Co-Executors of this my last will.
ITEM V: No fiduciary acting hereunder shall be required to post
bond or enter security for the faithful performance of his/her duties
In any jurisdiction.
hand and seal this
iC day of
McDaNEL, have hereunto set my
.\ )(tT'l--h<':", , 2003.
IN WITNESS WHEREOF, I, RUSSELL L.
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RUSSELL L. McDaNEL
SIGNED, SEALED, PUBLISHED and DECLARED by RUSSELL L. McDaNEL, the
Testator above named, as and for his Last Will and Testament, and in
the presence of us, who at his request, in his presence and in the
presence of each other, have subscribed our names as witnesses.
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Page 2 of 4
II
COMMONWEALTH OF PENNSYLVANIA:
SS:
COUNTY OF CUMBERLAND
I, RUSSELL L. McDONEL, the Testator whose name is signed to the
attached or foregoing instrument, having been duly qualified according
to law do hereby acknowledge that I signed and executed this instru-
ment as my last will; that I signed it willingly and that I signed it
as my free and voluntary act for the purposes therein contained.
f~ ,U ~/\,~/t J "In c t c"1u.h'
RUSSELL L. McDONEL
Sworn to or affirmed to and acknowledged before me by RUSSELL L.
McDONEL, the Testator, this
f(J day of
(,\:.{{ 4-~~,\
, 2003.
NOTARIAL SEAL
KATHLEEN KEIM, Notary Public
New Cumberland Boro., Cumberland Co.
My Commission Expires Dec. 5, 2006
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Page 3 of 4
II
COMMONWEALTH OF PENNSYLVANIA
ss:
COUNTY OF CUMBERLAND
We,
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the witnesses whose names are signed to the attached or foregoing
instrument, being duly qualified according to law, depose and say that
we were present and saw Testator sign and execute the instrument as
his last will; that Testator signed willingly and that he executed it
as his free and voluntary act for the purposes therein expressed; that
each of us in the hearing and sight of the Testator signed the will as
witnesses; that to the best of our knowledge, the Testator was at that
time eighteen or more years of age, of sound mind and under no con-
straint or undue influence.
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Sworn to or affirmed to and acknowledged before me by
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witnesses, this
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day of
and J<~~(f f ._(~ - Lll r Ii ('::';'U
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O(O.,.~l.L('A. , 2003.
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NOTARIAL SEAL
KATHLEEN KEIM. Notar)' Public
New Cumberland Bora" Cumherland Co.
My Commission Expires Dec. 5, 2006
Page 4 of 4
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o PNCBAN<
March 9, 2005
David H. Stone
414 Bridge Street
P.O. Box E
New Cumberland, P A 17070
RE: Estate of Russel Mcdonel, (Deceased)
SSN: 206-41-5562
DOD: 0110212005
Dear: Mr. Stone
In response to your request for Date of Death balances for the customer noted above, our
records show the following:
Checking Account
Account # 5004282132
Established 04/23/2004
RUSSEL MCDONEL
DOn balance: $60,554.05 $2.85 accrued interest
Please note that this office only provides date of death balances for deposit accounts
(mAs, CDs, Checking and Savingt; 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.
Sincerel)'.
~~
Jessica Scheller
1-800-762~ 1775
P7-PFSC--04-F
soo first Ave.
Pittsburgh PA 15219
Member FDIC
TOTAL P.01
PSEC"
the financial link TM
February 15, 2005
Account # 0195071775
DAVID H STONE
414 BRIDGE ST
PO BOX E
NEW CUMBERLAND, P A 17070
Dear MR STONE:
The following is the status of RUSSEL L MCDONEL's account with PSECU as of the date of death.
Joint Owner's Name
Date of Death
Date of Birth
KATHALENE S MCDONEL, JOINT TENANT W/ROS
01.02.2005
03.16.1917
Share
SOl
S04
S 07
Description
Regular Shares
Checking
Money Market
Open date
03.03.1981
Balance
$5.01
1.47
4.74
Accrued Dividend
$0.00
0.00
0.00
07.09.1991
The dividend earned from January 1, 2005 through the date of death was $0.00. The decedent had no loans with us.
We do not have safe deposit boxes for our members.
If you have any questions, please call 234-8484 in Harrisburg or our toll-free number, (800) 237-7328. At the menu
prompt, enter 6 and then extension 2227.
Sincerely,
PENNSYLVANIA STATE EMPLOYEES CREDIT UNION
Main Address: 1 Credit Union Place. Harrisburg, PA 17110-2990 . (717) 234-8484 . (800) 237-7328
Mailing Address: P.O. Box 67013. Harrisburg, PA 17106-7013. (717) 777-2100 (TOO) . (800) 472-1967 (TOO)
Web Address: www.psecu.com
Savings federally Insured up to $100,000 by the National Credit Union Admlnlstrallon.