HomeMy WebLinkAbout02-15-06
REV-1500 EX + (6-0'1)
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COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
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Short Edward L.
DATE OF DEATH (MM-DD-Year)
DATE OF BIRTH (MM-DD-Year)
05/19/2005 01/04/1925
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Short Vina Mae
OFFICIAL USE ONLY
FILE NUMBER
A..L -.J2 ~ .Q 11 ~ -!:f!L
COUNTY CODE YEAR NUMBER
SOCIAL SECURITY NUMBER
1 96- 1 4 - 9 220
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
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[Xl 1. Original Return
o 4. Limited Estate
o 6. Decedent Died Testate (Attach copy of Will)
o 9. Litigation Proceeds Received
o 2. Supplemental Return
o 4a. Future Interest Compromise (date of death after 12-12-82)
o 7. Decedent Maintained a Living Trust (Attach copy ofTrust)
o 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95)
o 3. Remainder Return (date of death prior to 12-13-82)
o 5. Federal Estate Tax Return Required
Q.. 8. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113(A) (Attach Sch o)
THIS SECTION MUST BELCOMPLETED. ALL CORRESPONDENCEANDCONFIDENTIAL.TA)<INFORMATIONSHOULD BE: DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
Scott W. Morrison Es uire
FIRM NAME (If Applicable)
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P. O. Box 232
TELEPHONE NUMBER
717 582-2300
New Bloomfield
{, OFFIClAbUSE ONLY
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1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
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)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
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,p~ 17068'
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11,506.00
(8)
555.00
(11)
(12)
(13)
(14)
11,506.00
14. Net Value Subjectto 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)
19. Tax Due
X _(15)
10,951.00 X .045 (16)
X .12 (17)
X .15 (18)
(19)
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
20. 0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
555.00
10,951.00
10,951.00
492.80
492.80
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE'SIDE AND RECHECK MATH < <
Decedent's Complete Address:
STREET ADDRESS
442 Walnut Bottom Road
CITY
Carlisle
I STATE
PA
I ZIP
17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
492.80
Total Credits (A + B + C) (2)
3. I nterestlPenalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( 0 + E) (3)
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 (4)
5. 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. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
492.80
492.80
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 !Z]
b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 !Z]
c. retain a reversionary interest; or ...................................................................................................... 0 !Z]
d. receive the promise for life of either payments, benefits or care? ............................................................. 0 !Z]
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration?............................................................................................... 0 !Z]
3. Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death? ................. 0 !Z]
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ....................................................................................................... 0 !Z]
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
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PA 17068
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 the use of the surviving spouse is 0% [72 P.S. ~9116 (a) (1.1) (ii)].
The statute does not exemot 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)].
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. ~9116(1.2) [72 P.S. ~9116(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)]. 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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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF
Short. Edward L.
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. Robert Short, alkla Bobby Short
B
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JOINTLY-OWNED PROPERTY:
ADDRESS
17 Fairfield Street
Mount Holly Springs, PA 17065
FILE NUMBER
RELATIONSHIP TO DECEDENT
Son
LEITER DATE DESCRIPTION OF PROPERTY '10 OF DATE OF DEATH
ITEM FOR JOINT MADE Include name of financial institution and bank account number or similar identifying number. Attach DATE OF DEATH DECD'S VALUE OF
NUMBER TENANT JOINT deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENT'SINTERES
1. A. 5/16/74 8/10 acre, more or less, located in Tyrone Township, 23,012.00 50. 11,506.00
Perry County, PA, as recorded in Perry County Deed
Book 236, Page 298. Having erected thereon a hunting
cabin. John Short died 12/18/2001, thereby vesting his
undivided one-third (1/3) interest in the Decedent and
Robert (Bobby) Short. Value determined 2005 County
Assessment ($20,920) x 1.10 Common Level Ratio =
$23,012.00
TOTAL (Also enter on line 6, Recapitulation) $ 11 506.00
(If more space is needed, insert additional sheets of the same size)
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Short. Edward L.
FILE NUMBER
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1.
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Number(s) I EIN Number of Personal Representative(s)
Street Address
City State Zip
Year(s) Commission Paid:
2. Attomey Fees Scott W. Morrison, Esquire 500.00
3. Family Exemption: (If decedenfs address is not the same as claimanfs, attach explanation)
Claimant
Street Address
City State lip
Relationship of Claimant to Decedent
4. Probate Fees
5, Accountanfs Fees
6, Tax Return Prepare~s Fees
7, Register of Wills, Cumberland County - file return 15.00
8. Register of Wills, Cumberland County - tax certification 10.00
9, Register of Wills, Perry County - record tax certification 30.00
TOTAL (Also enter on line 9, Recapitulation) $ 555.00
(If more space is needed, insert additional sheets of the same size)
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i${ubr the /& -:t/. day of May
in the year nineteen hundred and SEVENTY FOUR (1974)
~rtwrru ARTHUR L. GOODLING and DOROTHY GOODLING, his wife, of
North Middleton Township, perry county, pennsylvania, Grantors
AND
EDWARD SHORT, JOHN SHORT and BOBBY SHORT, all of carlisle, cumber-
land county, pennsylvania, Grantees, as joint tenants with right of
survivorship
lIihtt.lillrtl,. That in consideration of EIGHT HUNDRED-----------------------
($ 800.00) ----------------------------------------------------- Dollars,
in hand paid, the receipt whereof is hereby acknowledged, the said 8rantor S
and convey to the said Arantee s, the ir he irs a nd ass igns,
do
hereby Arant
1\11 that certain tract of woodland situated in Tyrone Township,
Perry county, pennsylvania, bounded and described as follows:
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BEGINNING at a pine snag and stones at corner of lands now or
formerly of Frances Ilgenfritz, lands now or formerly of walter A.
Goodling, and a Right of way; thence along lands now or formerly
of walter A. Goodling, South 52 deg. East, a distance of 328.5
feet to an iron pin and stones; thence along lands now or formerly
of J. Reisinger, South ~ deg. west, a distance of 130 feet to a
stake; thence along other lands of Grantors in a Northwesterly
direction, a distance of 225 feet to a stone; thence along same
in a Northerly direction, a distance of 200 feet to the place
of BEGINNING.
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GRANTING ALSO to Grantees, their heirs and assigns, an easement :1
of Right of way, as the same now exists, leading from the North- il
western corner of the above described property in a Southwesterly :1
direction to the State Highway. [I
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BEING a part of that property conveyed to Grantors herein,
by deed of walter ~. GOOdling, et ux, dated August 20, 1968 and
recorded in Perry county Deed Book 200 at page 411.
WEST PSaRY SCMOOL CI5Tn:Cf
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FacetWin Screen Print for public, from "CAMA" 8/19/2005 1:21:49 PM
COUNTY ASSESSMENT OFFICE
CONTROL # 00520701
DISTRICT: 270 TYRONE TOWNSHIP
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IShort Name:SHORT, BOBBY
I LAST NAME SHORT
I FIRST NAME BOBBY
I C/O NAME
I ADDRESS1 17 FAIRFIELD STREET
I ADDRESS2
I POST OFFICE: MOUNT HOLLY SPRINGS
I STATE & ZIP: PA 17065
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,Tback:
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PROPERTY TYPE: RT I
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SALES
DEED BK/PG.....00236-00298
DATE OF SALE...
SELLING PRICE:
Situs:
Prop Descrip.:
LAND USE TYPE:
NEIGHBORHOOD:
DEEDED ACRES:
108
270
.83
I CURRENT VALUES I
J Assessed Fair Market L,
FMV - 20920 L - 19160 I
C&G - B - 1760 I
approved? -> T - 20920 I
Screen 1 Enter Selection >
Number -Switch Screens, X -Exit, J -Jump Mode,
Down Arrow -Next Entry, Up Arrow -Previous Entry,
Record: 5476
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COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96)
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
PENNSYLVANIA
RECEIVED FROM: INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CO 006326
MORRISON SCOTT W ESQ
POBOX 232
NEW BLOOMFIELD, PA 17068
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
nnu__ fold ---------- --------
101 I $492.80
ESTATE INFORMATION: SSN: 196-14-9220 I
FILE NUMBER: 2106-0149 I
DECEDENT NAME: SHORT EDWARD L I
DA TE OF PAYMENT: 02/15/2006 I
POSTMARK DATE: 02/14/2006 I
COUNTY: CUMBERLAND I
DATE OF DEATH: 05/19/2005 I
I
TOTAL AMOUNT PAID: $492.80
REMARKS: MORRISON SCOTT W
CHECK# 1854
SEAL
INITIALS: MG
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
LAW OFFICES
SCOTT W. MORRISON
CENTER SQUARE, P.O. BOX 232
NEW BLOOMFIELD, PA 17068
TELEPHONE: 717-582-2300
FAX: 717-582-4220
February 14, 2006
Cumberland County Courthouse
Register of Wills
Carlisle, P A 17013
Re: Estate of Edward L. Short
To Whom It May Concern:
I enclose herewith an inheritance tax return to be filed in your County, together with a
check in the amount of$492.80 payable to the Register of Wills, Agent for inheritance
tax and a check in the amount of$15.00 payable to the Cumberland County Register of
Wills for the filing fee.
Very truly yours,
)J[fLtJ ~U. 0!U)ilN\N1 frt:-
Scott W. Morrison, Esquire
SWM:trk
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