HomeMy WebLinkAbout02-07-06
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REV-1500 EX + (6-00)
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COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-D601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
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I DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
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I Carter, H. Palmer
I DATE OF DEATH (MM-DD-YEAR)
I 01-28-2005
I (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL)
I Carter, Esther W.
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C!J 1. Original Return
~ 4. Limited Estate
IXl 6. Decedent Died Testate (Attach
c~ copy of Will)
[J 9. Litigation Proceeds Received
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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 (date of death between
. 12-31-91 and 1-1-95)
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
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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)
n 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)
I DATE OF BIRTH (MM-DD-YEAR)
I
I 11-03-1929
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I OFFICIAL USE ONLY
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I FILE NUMBER ~ \ ~ C'\.
I II 06 .'J
I COUNTY CODE YEAR NUMBER
I SOCIAL SECURITY NUMBER
I 222-20-0033
I
I THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
I REGISTER OF WILLS
I SOCIAL SECURITY NUMBER
! 222-16-6271
D 3. Remainder Return (date of death priorto 12-13-82)
II 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)
LJ 2. Supplemental Retum
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I NAME
I Gar~'__L. James, Esq.
I FIRM NAME (If applicable)
0mes, Smith, Dietterick & Connelly, LLP
! TELEPHONE NUMBER
1717/533-3280
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10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
134 Sipe Avenue
Hummelstown, PA 17036
(1 )
(2)
(3)
(4)
(5)
(6)
(7)
None
"'9FFICI~ USEOr:{~ Y
(9)
0.00
0.00
0.00
None
None
None
None
None
71,249.98
(8)
1,515.00
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71,249.98
(11 ) 1,515.00
(12) 69,734.98
(13) 0.00
(14) 69,734.98
x .00 (15) 0.00
x .045 (16) 0.00
x .12 (17) 0.00
x .15 (18) 0.00
(19) 0.00
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13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has
not been made (Schedule J)
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_~. Net Value Subject to Tax(Line 12 minus Line 13)
I SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
I 15. Amount of Line 14 taxable at the spousal tax rate, 69,734.98
I or transfers under Sec. 9116(a)(1.2)
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16.Amount of Line 14 taxable at lineal rate
17.Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
Copyright 2002 form software only The Lackner Group, Inc.
Form REV-1500 EX (Rev. 6-00
Decedent's Complete Address:
STREET ADDRESS
5221 Cobblestone Drive
CITY Mechanicsburg
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I STATE PA
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IZIP 17055
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
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits (A + 8 + C)
(2)
Total Interest/Penalty (0 + 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.
8. Enter the total of Line 5 + 5A. This is theBALANCE DUE
(3)
(4)
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Make Check Payable to: REGISTER OF WILLS, AGENT
(5)
(5A)
(58)
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;.............................oo.............................................. ~ ~_I
b. retain the right to designate who shall use the property transferred or its income;............................oo.. Ixl 0
c. retain a reversionary interest; 0[...........................................................00..............................................:~ 1-1
d. receive the promise for life of either payments, benefits or care?........................................................... Ii] M
2. If death Occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?........................................................... 00...................................................
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SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN
5221 Cobblestone Drive
Mechanicsburg, PA 17055
DATE
ADDRESS
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SIGNATURE OF PREPA ER OTHER THAN REPRESENTATIVE
Gary L. James>! Esq;
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ADDRESS
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134 Sipe Avenue
Hummelstown, PA 17036
DATE
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 use of the surviving spouse is 0%
[72 P.S. 99116 (a) (1.1) (ii)J. The statutedoes 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. 99116 (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 P.S. 99116 (a) (1)J.
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)J. 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.
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0.00
0.00
0.00
0.00
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Rev-1510 EX+ (6-98)
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SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Carter, H. Palmer
FILE NUMBER
21-06-
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
ITEM Dl::~l.;RIr'TION OF PROPERTY DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE
NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE
THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE.
1 Equity Income held in T. Rowe Price IRA Accoun 18,988.37 100.000 0.00 18.988.37
No. 39383500 - beneficiary is spouse; valued per
letter dated 2/9/05
2 Spectrum Growth held in T. Rowe Price IRA 36,405.89 100.000 0.00 36.405.89
Account No. 39383500 - beneficiary is spouse;
valued per letter dated 2/9/05
3 Spectrum Income held in T. Rowe Price IRA 15,810.68 100.000 0.00 15.810.68
Account No. 39383500 - beneficiary is spouse;
valued per letter dated 2/9/05
4 Spectrum Income held in T. Rowe Price IRA 45.04 100.000 0.00 45.04
Account No. 39383500, accrued dividend _
beneficiary is spouse; valued per letter dated
2/9/05
TOTAL (Also enter on Line 7, Recapitulation) 71.249.98
(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 G (Rev. 6-98)
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REV-1151 EX+ (12-99)
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SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address
City State Zip
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Year(s) Commission paid
2. Attorney's Fees James, Smith, Dietterick & Connelly, LLP 1,500.00
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
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 15.00
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 1,515.00
Carter, H. Palmer
Debts of decedent must be reported on Schedule I.
FILE NUMBER
21-06-
Form PA-1500 Schedule H (Rev. 6-98)
CoPyright (c) 2002 form software only The Lackner Group, Inc.
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Rev-1502 EX+ (6-98)
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SCHEDULE H-B7
OTHER
ADMINISTRATIVE COSTS
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Carter, H. Palmer
FILE NUMBER
21-06-
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Register of Wills, Cumberland County - filing fee for Inheritance Tax Return
15.00
Subtotal
15.00
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-B7 (Rev. 6-98)
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REV.1513 EX+ (9-00)
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SCHEDULE .J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
NUMBER
Carter, H. Palmer
NAME AND ADDRESS OF
PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal
distributions, and transfers
under Sec. 9116(a)(1.2)]
RELATIONSHIP TO
DECEDENT
Do Not List Trustee/sl
FILE NUMBER
21-06-
SHARE OF ESTATE AMOUNT OF ESTATE
(Words) ($$$)
I.
1
Esther W. Carter
5221 Cobblestone Drive
Mechanicsburg, PA 17055
Spouse
IRA
69,734.98
Total 69,734.98
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
CoPyright (c) 2002 form software only The Lackner Group, Inc.
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
0.00
Form PA-1500 Schedule J (Rev. 6-98)
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February 6,2006
Glenda Farner Strasbaugh, Register of Wills
Cumberland County Courthouse
1 Courthouse Square
Carlisle, P A 17013-3387
Re: Trust Estate of H. Palmer Carter, deceased
Dear Ms. Strasbaugh:
Enclosed are the following documents to be filed for the above-referenced Trust
Estate:
1. An original and two (2) copIes of the Pennsylvania Inheritance Tax
Return.
2. An original and two (2) copies of the Estate Information Sheet.
3. A check made payable to the "Register of Wills" in the amount of Fifteen
Dollars ($15.00) representing the filing fee for the Return.
Please time-stamp the extra copies of the Return and Estate Information Sheet and
return them to me in the enclosed self-addressed, stamped envelope.
If you have any questions, please feel free to contact me.
Very truly yours,
1)) L. Baker, CP
Ified Paralegal
Enclosures
cc: Esther W. Carter, Trustee
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ESTATE
SECURITY
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Cheryl L. Baker, CP
Certified Paralegal
clb@jsdc,com
134 SIPE AVENUE
HUMMELSTOWN, PA 17036
MAILING ADDRESS
PO BOX 650
HERSHEY, PA 17033
TOLL FREE 1,800,942,3660
TEL, 7175333280
FAX 7175337771
WWW.jsdc.com