HomeMy WebLinkAbout10-21-05
REV-1500 EX + (6.00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
I-
Z
UJ
Cl
UJ
U
UJ
Cl
DECEDENTS NAME (lAST, FIRST, AND MIDDLE INITIAL)
Parker, Charles
DATE OF DEATH (MM-DD- YEAR) r DATE OF BIRTH (MM-DD- YEAR)
04-27-2005 12-10-1918
(IF- .il,PPLlCABLEj SURVIVING SPOUSE'S NAME (LAST, FIRST AND MIDDLE INITIAL)
W~'1~1'
~ ~ ~ [-J 4.
frl~g ..
~g:~ [~J6
"-
"" [] 9,
Limited Estate
o
o 4a
07
o 10,
Future Interest Compromise (date of death after
12.12-82)
Decedent Maintained a Living Trust (Attach
copy of Trust)
Spousal Poverty Credit (date of death between
12.31-91 and 1-1-95)
Original Return
2, Supplemental Return
Decedent Died Testate (Attach
COpy of Will)
Litigation Proceeds Received
....
z
w
o
z
o
"-
"'
w
cr
cr
o
u
o ",Electian to tax under Sec_ 9113(A) (A1tach Soh 0)
NAME
Richard L Webber, Jr., Esquire
FIRM NAME (If applicable)
Weigle & Associates, P.C.
TELEPHONE NUMBER
717-532-7388
1, Real Estate (Schedule A)
2, Stocks and Bonds (Schedule B)
3, Closely Held Corporation, Partnership or Sole-Proprietorship
4, Mortgages & Notes Receivable (Schedule D)
5, Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
z 6, Jointly Owned Property (Schedule F)
g 0 Separate Billing Requested
:5 7, Inter-Vivos Transfers & Miscellaneous Non-Probate Property
~ (Schedule G or L) 0 Separate Billing Requested
~ 8. Total Gross Assets (total Lines 1-7)
~ 9, Funeral Expenses & Administrative Costs (Schedule H)
c::
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)
J
OFFICiAL USE ONLY
FILE NUMBER
II Q.i 0610
COUNTY CODE YEAR_ NUMBER
SOCIAL SECURITY NUMBER
418-14-6652
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
I
u
n
o
SOCIAL SECURITY NUMBER
3. Remainder Return (date of death prior to 12-13-82)
5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
COMPLETE MAILING ADDRESS
126 East King Street
Shippensburg, PA 17257
(1 ) 25,000.00 OFFICIAL USE ONLY
.-, J
(2) None ~l I
(3) None
(4) None
(5) 3,550.00
(6) 25,436.94
(7) None
(8) 53,986.94
(9) 8,587.75
--
(10) 1,046.99
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)
z
o
;:::
<(
f-
=>
a.
:;;
Cl
u
~
I-
15,Amount of Line 14 taxable at the spousal tax rate,
or transfers under See, 9116(a)(1 ,2)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
0.00
16,Amount of Line 14 taxable at lineal rate
17, Amount of Line 14 taxable at sibiing rate
18, Amount of Line 14 taxable at collateral rate
19. Tax Due
44,352.20
0.00
0.00
(11) 9,634.74
(12) 44,352.20
(13) 0.00
(14) 44,352.20
--
x .00 (15) 0.00
------
x .045 (16) 1,995.85
x .12 (17) 0.00
x .15 (18) 0.00
(19) 1,995.85
"'''''BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND ~ECHECK MATH<< ,
Copyright 2002 form software only The Lackner Group, Inc.
-
Form REV-1500 EX (Rev. ~
.
Decedent's Complete Address:
STREET ADDRESS
11 Brookside Avenue Shippensburg Township
~-PA
TZIP 17257
CITY Shippensburg
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
1,995.85
0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits (A + B + C)
(2)
0.00
Total Interest/Penalty (0 + E)
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 to request a refund
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.
B. Enter the total of Line 5 + SA. This is the BALANCE DU E.
(3)
(4)
(5)
(SA)
(5B)
1,995.85
1,995.85
Make Check Payable to: REGISTER OF WILLS, AGENT
No
D 0
D ~
lJ 0
o I!J
o 0
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... D ~
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation?.............................................. ...................................................... ................ [J 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, r declare that I have examined this relurn, including accompanying schedules and statements, and to the best of my knowledge and belief. il is true. correct and
complete. Declaration of preparer other than the personal representative is based on aU information of which preparer h<ls any knowle~ge
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS
Cynt ia L. Sims.. it t .
~"'4- . ~. _~
OF PERSON RESPO ISLE FoR: FILl RETURN ADDRESS
1. 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?.... ...... ..... ......... ............................. ............... ............... ... ...................... .....
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
Yes
DATE
P.O. Box 1512
Louisa, VA 23093
( <7 ()do)~
DATE
DA~
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. 99116 (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 Lise of the surviving spouse is 0%
[72 P.S. \)9116 (a) (1.1) (ii)). 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)J.
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.
99116 1.2) [72 PS \)9116 (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. \)9116 (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.
.
I
Rev.1502 EX+ (6-9B)
SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Parker, Charles
FILE NUMBER
21-05-0610
ESTATE OF
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be
exchanged between a willing buyer and a willing seller, neither being compelled to buy or sen, both having reasonable knowledge of the relevant facts
Real property which is jointly-owned with right of survivorship must be disclosed on schedule F.
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
1
Real Estate located in Shippensburg Township Cumberland County, being a lot
containing fifty feet in width and known as 11 Brookside Avenue, Shippensburg, PA
17257, more fully described in Deed Book N-24, at Page 791 of the records of the
Recorder of Deeds of Cumberland County, Pennsylvania
25.000.00
TOTAL (Also enter on Line 1, Recapitulation)
25,000.00
(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 A (Rev. 6-98)
-
Rev-150B EX+ {6~98}
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECFDENT
Parker, Charles
FILE NUMBER
21-05-0610
ESTATE OF
Include the proceeds of litigation and the date the proceeds were received by the estate,
All property jointly-owned with the right of survivorship must be disclosed on schedule F.
ITEM
NUMBER DESCRIPTION
1 1972 Mobile Home - Title #23951065302 CY
VALUE AT DATE
OF DEATH
1,550.00
2 1998 VW Jetta Motor Vehicle VIN #3VWSA81H4WM239823
2.000.00
TOTAL (Also enter on Line 5, Recapitulation)
3,550.00
(It 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)
Rcv-1509 EX+ (6-98)
SCHEDULE F
JOINTLY-OWNED PROPERTY
COMMONWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEOENl
If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G.
FILE NUMBER
21-05-0610
ESTATE OF
Parker, Charles
SURVIVING JOINT TENANT(S) NAME
A. Cynthia L. Sims
ADDRESS
RELATIONSHIP TO DECEDENT
PO Box 1512
Louisa, VA 23093
Daughter
B.
C.
JOINTLY OWNED PROPERTY:
DESCRIPTION OF PROPERTY 'Io0F OA TE OF DEATH
LETTER DATE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH
ITEM FOR JOINT MADE DE CD'S VALUE OF
NUMBER TENANT JOINT NUMBER OR SIMILAR IDENTIFYJNG NUMBER. A TT ACH DEED FOR VALUE OF ASSET INTEREST DECEDENT'S INTEREST
JOINTLY-HELD REAL ESTATE.
1 M&T Bank #15004205412733 - Joint 50.826.13 50.000% 25.413.07
Checking Account
2 M&T Bank #15004205412733 - Accrued 47.74 50.000% 23.87
interest
TOTAL (Also enter on Line 6, Recapitulation) 25.436.94
(If nlore space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule F (Rev. 6-98)
.
Rev-1502 EX+ (6-98)
SCHEDULE H-A
FUNERAL EXPENSES
continued
COMMONWEALTH OF PENNSYLVANIA
!NHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Parker, Charles
FILE NUMBER
21-05-0610
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Fogelsanger-Bricker Funeral Home, Inc.
6,230.00
Subtotal
6.230.00
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-A (Rev. 6-98)
-
REV-1151 EX_ (12-99)
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Parker, Charles
FILE NUMBER
21-05-0610
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
See continuation schedule(s) attached 6,230.00
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 2,000.00
See continuation schedule(s) attached
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Ciaimant to Decedent
4. Probate Fees 76.00
See continuation schedule(s) attached
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 281.75
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 8,587.75
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H (Rev. 6-98)
Rev-1502 EX+ (6-98)
SCHEDULE H-B2
ATTORNEY'S FEES
continued
COMMONWEAL TH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECFOENT
ESTATE OF
Parker, Charles
FILE NUMBER
21-05-0610
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Weigle & Associates, P.C.
2,000.00
Subtotal
2.000.00
Copyright (e) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-B2 (Rev. 6-98)
Rev.1502 EX+ (6.98)
SCHEDULE H-B4
PROBATE FEES
continued
COMMONWEAL TH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Parker, Charles
FILE NUMBER
21-05-0610
ESTATE OF
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Cumberland County Register of Wills
76.00
Subtotal
76.00
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA.1500 Schedule H-B4 (Rev. 6-98)
Rev.1502 EX+ (6-98)
SCHEDU LE H-B7
OTHER
ADMINISTRATIVE COSTS
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Parker, Charles
FILE NUMBER
21-05-0610
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Cumberland County Register of Wills - Short Certificates
4.00
2
Cumberland County Register of Wills - Filing fee for inheritance tax return
15.00
3
Cumberland Law Journal - Legal Advertisement
75.00
4
PennDot - Motor Vehicle Transfer Fees
22.50
5
Penn Dot - Motor Vehicle Transfer Fees
22.50
6
Sollenberger's Messenger Service - Fee for Transfer of Title
25.00
7
Sollenbergers Messenger Service - Fee for transfer of Title
25.00
8
The News-Chronicle - Legal Advertisement
92.75
Subtotal
281.75
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-B7 (Rev. 6-98)
Rev-1512 EX+ (6-98)
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEAlTH OF PENNSYLVANIA
INHERI r ANCE TAX RETURN
RESIDENT DECEDENT
Parker, Charles
FILE NUMBER
21-05-0610
ESTATE OF
Include unreimbursed medical expenses_
ITEM
NUMBER DESCRIPTION
1 Borough of Shippensburg - Water/Refuse/Recycling
VALUE AT DATE
OF DEATH
37.60
2 Borough of Shippensburg - Water/Refuse/Recycling
37.60
3 Cumberland Franklin Joint Municipal Authority - Sewer Bill
78.00
4 Cumberland Franklin Joint Municipal Authority - Sewer Bill
78.00
5 Foremost Insurance - Fire Insurance for Mobile Home
284.00
6 Oil Bill
327.00
7 Penelec - Electric Bill
50.00
8 Penelec - Electric Bill
25.59
9 Penelec - Electric Bill
32.00
10 Sprint - Telephone Bill
37.60
11 WSI
59.60
TOTAL (Also enter on Line 10, Recapitulation)
1,046.99
(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 1513 EX+ (9.00)
, SCHEDULE J
COMMONWEAL TH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Parker, Charles 21-05-0610
NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$)
Do Not List Trustee(s)
I. TAXABLE DISTRIBUTIONS [include outright spousal
distributions, and transfers
under Sec. 9116(a)(1.2)]
1 Cynthia L Sims Daughter One Hundred 44,499.80
PO Box 1512 Percent
Louisa, VA 23093
Total 44,499.80
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, 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)
FacetWin Screen Print for recdeeds, from "CAMA_Login" 8/8/2005 10:51:26 AM
DISTRICT: 36 - SHIPPENSBURG TOWNSHIP SD:
CUMBERLAND COUNTY ASSESSMENT OFFICE 2004 BASEYEAR
CONTROL # 36000511
NEIGHBORHOOD: 3600
I
I
IShort Name
ILAST NAME
IFIRST NAME
Ic/o NAME
I ADDRESS 1
IADDRESS2
IPOST OFFICE:
iSTATE & ZIP:
I
7 PARCEL: 36-33-1869-025.
SPEC ID: LOT:
Tback:
PARKER, CHARLES
PARKER
CHARLES
PROPERTY TYPE: RT
11 BROOKSIDE AVENUE
'--"
I
I
I
I
I
I
SALES
DEED BK/PG.....
DATE OF SALE...
SELLING PRICE:
SHIPPENSBURG
PA 17257
Situs: 11 BROOKSIDE AVENUE I CURRENT VALUES I
Prop Descrip.: J Assessed Fair Market L,
LAND DESC: LAND FMV - 26550 L - 25000 I
LAND USE TYPE: 108 C&G - B - 1550 I
DEEDED ACRES: .27 approved? -> T - 26550 I
Screen 1
Number -Switch
Down Arrow -Next
Enter Selection >
Screens, X -Exit, J -Jump Mode,
Entry, Up Arrow -Previous Entry,
Record:
F -Forms, I
? -Screensl
58393
-Image
B -Browse
FmM&rBank
499 Mitchell Street, Millsboro, DE 19966
August 3, 2005
Weigle & Associates, P.C.
Attomeys at Law
126 East King Street
Shippensburg, PA 17257-1397
RE: Estate of Charles Parker
Date of Death: April 27, 2005
Social Security Number: 418-14-6652
Dear Mr. Webber:
In response to your request, please be advised that at the time of death, the above-
named decedent had on deposit with this bank the following accounts.
1. Account Type.. ......... ....... ......... Savings Account
Account Number.................... ... 15004205412733
Ownership (Names of}.............. Charles Parker, Cynthia L. Sims
Opening Date.......................... .02/04/04
Balance on Date of Death....... ..$50,826.13
Accrued Interest
$
47.74
Total................................... ....$50,873.87
The above named decedent did not have a safe deposit box with this bank.
For any additional information on this account please contact our King Street
branch at 717-532-4132.
Sincerely,
O~ti[nQJ tJ-vt[;V~/U
Charlene Warrington, Records Management
1-888-502-4349