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HomeMy WebLinkAbout02-16-06 217 . . R~.1500 EX (JIO) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 21-05-185 CODE YEAR NJMBER DECEDENTS NAME (lAST, FIRST, AND MIDDlE INITIAL) ~ Donna M. Baker l!:f DATE OF DEATH (foN-DD-YEAR) DATE OF BIRTH (WA-DD-YEAR) ~ 2/1312005 10/31/1939 l!:f (IF APPlICABLE) SURVIVING SPOUSE'S NAME (lAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER 191-40-9227 na RET\IRN ~ BE FILED IN IlUI'UCATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER W .... x~~ UQ.U Woo %11:-' ull:llI 0( ~ 1. Original Retum o 4. Limited Estate ~ 6. Decedent Died Testate (Attach copy of WilQ o 9. litigation Proceeds Received o 2. Supplemental Return 04a. Future Interest Compromise (date of death after 12-12-82) 07. Decedent Maintained a living Trust (Attach copy of Trust) 010. 5pcluRlPawrly~(dllleol__12-31-l11_1-1.95) 03. RemainderRelIm(dateol_prtorto12-1H2) 05. Federal Estate Tax Retum Required 8. Total Number of Safe Deposit Boxes 011. Election to tax under Sec. 9113(A) (Attach Sch 0) I- Z l!:f z o D.. rn W << << o o NAME Robert G. Fre FIRM NAME (If Applicable) Fre & Tile TELEPHONE NUMBER 717-243-5838 COMPLETE MAlUNG ADDRESS 5 South Hanover Street Carlisle, PA 17013 . --PfFlClAl USE ONLY 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) NONE 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) NONE 4. Mortgages & Notes Receivable (Schedule D) (4) NONE 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) NONE z DSeparate Billing Requested 0 i= 4( 7. Inter-VIVOS Transfer & Miscellaneous Non-Probate Property ..J (7) NONE ::) (Schedule G or L) l- ii: 4( 8. TOTAL GROSS ASSETS (total Lines 1-7) 0 w << 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 93,150 \,' "\ , " I "~'.l ~_ I.-i. 2,253 c " (8) 95,403 7 ,405 10. Debts of Decedent, Mortgage Uabilities, & Liens (Schedule I) :10) NONE 11. TOTAL DEDUCTIONS (total Lines 9 & 10) 12. NET VALUE OF ESTATE (Line 8 minus Line 11) 13. Charitable and Govemmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) (11) (12) 7,405 87,998 14. Net Value Subject to Tax (Line 12 minus Line 13) (13) (14) 87,998 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPUCABLE RATES 15. Amount of Line 14 taxable at the spousal tax Z rate ,or transfers under Sec.9116 (a)(1.2) x .0 (15) 0 i= 16. Amount of Line 14 taxable at lineal rate 87,998 X .045 ;! (16) ::) D.. ~ 17. Amount of Line 14 taxable at sibling rate X .12 (17) 0 0 ~ 18. Amount of Line 14 taxable at collateral rate X .15 (18) I- 19. Tax Due (19) 3,960 3,960 20.0 ~~-=~ ~~~~~-~Z~~~~=~ ~~~ - _~ ~=--=_Z ~~_~~:::-?~~~::=-~~~~~~;T~~~ ( '-"'/ ~r t' REV-1502 EX + (1-97) (I) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER Donna M. Baker 21-05-185 All REAl PROPERTY OWNED SOLELY OR PS A TENANT IN cow..4ON 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 sell, both having reasonable knowledge or the relevant facts. RI PROPERTY WHICH IS JOINTL Y-OWNED WITH RIGHT OF SURVIVORSHIP MUST BE DISCLOSED ON SCHEDULE F. ITEM NUMBER 1. DESCRIPTION House and lot of ground, 645 Hamilton Street, Carlisle See 2004 Tax Assessment attached. VALUE AT DATE OF DEATH 93,150 TOTAL (Also enter on line 1, Recapitulation' $ (If more space is needed, insert additional sheets of the same size) 93,150 Dece ent's amp e e ress: STREET ADDRESS 645 Hamilton Street CITY I~T ATE riP Carlisle PA 17013 ... 217 Donna M. Baker d C I t Add Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. CreditslPaymenls A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 3,960 Total Credits (A + B + C) (2) 191-40-9227 3. InterestlPenalty if applicable D. Interest E. Penalty T otallnterestJPenalty ( D + 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. (SA) B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B) Make Check Pa able to: REGISTER OF WILLS, AGENT 3,960 3,960 1. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 2. 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? . . . . . . . . . . . . If death occurred after December 12,1982,did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? Did decedent own an Individual Retirement Account, annuity or other non-probate property which contains a benefICiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Yes o o o o o o o No ~. ~ ~ ~ ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. B ADDRESS ()G s- So ~ \"\-. A c.... V'v""t> V\4.J' For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rats imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. Section 9116 (a)(1.1)(i)]. For dates of death on or after January 1,1995, the tax rats imposed on the net value of transfers to or for the use of the surviving spouse is 0'lI> [72 P,S. Section 9116 (a)(1.1)OQ]' 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 retum are still applicable even if the SUrvivin9 spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rats 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'lI>[72 P,S. Section 9116(a)(1.2)]. The tax rats imposed on the net value of transfers to or for the use of the decedenfs lineal beneficiaries is 4.5'1(" except as noted in 72 P.S. Section 9116(1.2) [72 P.S. Section 9116(a)(1)]. The tax rats imposed on the net value oflJansfers to or for the use c:Athe dececlenfs siblings is 12'1(, [72 P.S. Section 9116(a)(1.3)) .A sibling is defined, under Section 9102, as an individual who has at least one parent in cornmon with the decedent, whether by blood or adoption. "T REV-1508 EX + (1-97) (Q COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RElURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Donna M. Baker FILE NUMBER 21-05-185 IncUIe the ~ of Iligation and the dole the proceeds __ .- by the _. ALL PROPERlY JOINTL Y-<>WNEO WITH THE RIGHT OF SURVIVORSHIP MUST BE DISCLOSED ON SCHEDULE F. ITEM NUMBER 1. 2. 3. DESCRIPTION 1991 Buick Skylark (See Kelley Blue Book valuation attached) Members First bank account Miscellaneous clothing, furnishings and personal property VALUE AT DATE OF DEATH 750 503 1,000 TOTAL (Also enter on line 5 RecaDitulation) $ (If more space is needed, insert additional sheets of the same size) 2.253 ... .. 217 REV-1511 EX+ (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Donna M. Baker FILE NUMBER 21-05-185 ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Ewing Brothers Funeral Home 2,642 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. Altomey Fees 1,000 3. Family Exemption: (If decedent's address is not the same as claimanfs, attach explanation) Claimant Edward J. Baker street Address 645 Hamilton Street City Carlisle State P A Zip 17013 Relationship of Claimant to Decedent Son 3,500 4. Probate Fees 248 5. Accountanfs Fees 6. Tax Return Preparer's Fees 7. Inheritance tax return filing fee 15 TOTAL (Also enter on line 9 Recapitulation) $ 7,405 Debts of decedent must be reported on Schedule I. (If more space is needed, insert additional sheets ofthe same size) ..-'\ .... 217 REV-1513 EX + (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Donna M Baker SCHEDULE J BENEFICIARIES RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSONlS) RECEIVING PROPERTY Do Not List Trusteets' OF ESTATE I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. Edward J. Baker 645 Hamilton Street Carlisle, PA 17013 Son 50% 2. Virginia S. Baker 645 Hamilton Street Carlisle, PA 17013 Daughter 50% ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON UNES 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 1. None B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. None TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ FILE NUMBER 21-05-185 (If more space is needed, insert additional sheets of the same size) Detailed Results for Parcel 06-20-1800-048. in the 2004 Tax Assessment Database DistrictNo 6 Parcel_ID 06-20-1800-048. MapSuffix HouseNo 645 Direction Street HAMILTON STREET Owner! BAKER, DONNA M Owner2 PropType R PropDesc Liv Area 1440 CurLandVal 15000 CurImpVal 78150 CurTotVal 93150 CurPrefV al Acreage 0.14 CIGrnStat TaxEx 1 SaleAmt 1 SaleMo 2 SaleDa 10 SaleCe 19 SaleYr 84 DeedBkPage 00300-00174 YearBlt 1950 HF _File_Date 10/19/2004 HF _ApprovaCStatus A Ewing Brothers Funeral Home, Inc. 630 South Hanover Street Carlisle, PA 17013- (717)243-2421 January 25, 2006 Edward 1. Hamilton 645 Hamilton St. Carlisle, P A 17013 The Funeral Service for Donna M. Baker We sincerely appreciate the confidence you have placed in us and will continue to assist you in every way we can. Please feel free to contact us if you have any questions in regard to this statement. THE FOLLOWING IS AN ITEMIZED STATEMENT OF THE SERVICES, FACILITIES, AUTOMOTIVE EQUIPMENT, AND MERCHANDISE THAT YOU SELECTED WHEN MAKING THE FUNERAL ARRANGEMENTS. 1. PROFESSIONAL SERVICES Services of Funeral Director/Staff. . . . . . . . . . . . . . . . . . . 3. AUTOMOTIVE EQUIPMENT Vehicle to transfer remains to Funeral Home. C. SPECIAL CHARGES Direct Cremation. . . . . . . . . FUNERAL HOME SERVICE CHARGES SELECTED MERCHANDISE: Metal Urn Black with Gold. . . . . . . . . . . . . . . . . . . THE COST OF OUR SERVICES, EQUIPMENT, AND MERCHANDISE THATYOUHAVESELECTED . . . . . . . . . . . . . Cash Advances Opening Grave. . . . . . . . . Certified Copies of the Death Certificate. Coroners Authorization fee. . . . . Sentinel Obituary. . . . . . . . TOTAL CASH ADVANCES AND SPECIAL CHARGES . Total Total Cost . .. .. .. .. .. . .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. SUB-TOTAL INITIAL PAYMENT / DISCOUNT / CREDITS TOTAL AMOUNT DUE The unpaid balance over 45 days is subjected to a 1.00 % service charge per month - 12.0000 % per annum. ~l\?O~ . l;7iJJ 17 $Il50.00 $195.00 $220.00 $1565.00 $380.00 $1945.00 $550.00 $60.00 $25.00 $6 I. 70 $696.70 $2641.70 $2641.70 264 I. 70 $0.00 ,'.....'.-1.i , 1 ...~ tt:': " I.".i'... " I I I 'if: F. ~... !;-"';' c=- LAST WILL AND TEST AMENT OF DONNA M. BAKER I, Donna M. Baker, of the Borough of Carlisle, (645 Hamilton Street), Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and all Wills and Codicils heretofore made. 1. I direct the payment of my just debts and funeral expenses as soon after my death as may be convenient. ! I I 11001.:..' ,,;j 2. I declare that I ain now unmarried and that I have two (2) children by a prior marriage, to wit: Edward James Baker, a son born May 9,1958 who resides at 741 Conodoquinet Avenue, Carlisle, PA 17013; and Virginia Suzanne Baker, a daughter born January 4,1968 who resides with me. I have no deceased children nor any other children living by my [husband/wife] or otherwise. 3. All the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath, in two equal shares, per stirpes and not per capita, one unto each of my children. The share of any child of mine who predeceases me leaving issue who survive me shall pass to such issue, per stirpes, by right of representation. 4. I hereby nominate, constitute and appoint my said two children, or the successor or survivor or them, as Co-Executors (or as Executor, as the case may be) of this my Last Will and Testament. I further direct that no bond or other security shall be required of any Executor or Executrix appointed in this Will for the performance of his, her or its duties in any jurisdiction in which he, she or it may be called upon to act. i I ~ 5. In addition to, and not in limitation of, the powers conferred by law or by other provisions of this Will, my Co-Executors shall have the following powers, each of which may be exercised from time to time by my Co-Executors in their sole discretion: (a) To retain in the form received, and to sell either at public or private sale, or to distribute in kind, any real or personal property. (b) To manage both real and personal property. (c) To invest and reinvest in all forms of property, notwithstanding the fact that any or all of the investments made are of a character or size which but for this expressed authority would not be considered proper for an Executor. (d) To exercise any option or rights arising from the ownership of investments. (e) To compromise claims without court approval and without the consent of any beneficiary . j. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament, written on one (1) page, this II 11+ day of February, 1993. ~ t/')?aVC", .~ /;~, A / Donna M. Baker (SEAL) Signed, sealed, published, and declared by Donna M. Baker, the Testatrix above named, as and for her Last Will and Testament, in our presence, who, in her presence, at her request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. #t;r~ ~~-7~ 71AL/X! ~~j L..-.