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HomeMy WebLinkAbout03-10-06 , , 217 REV-1500 EX (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 21-05-0895 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) COUNTY CODe . YEAR SOCIAL SECURity NUMBER I -4 207 -34-560~ ~ . NUMBER .... z w c w o w c THIS~U~N;~UST BE FILED IN DUPUCATE WITH THE > REGISTER OF WILLS SOCIAL SECURITY NUMBER /. Christ G. Salisbu 714-18-221'1 . ~ 1. Original Return 0 2. Supplemental Return O~. Remainder Return (date of death priorto 12-13-82) o 4. Limited Estate 04a. Future Interest Compromise (date of death after 12-12-82) .05. Federal Estate Tax Return Required ~ 6. Decedent Died Testate (Attach copy of Will) 0 7. Decedent Maintained a living Trust (Attach copy of Trust) _ 8. Total Number of Safe Deposit Boxes o 9. Litigation Proceeds Received 010. Spousal Poverty Credit (date of death between 12.31.91 and 1-1-95) 011. Election to tax under Sec. 9113(A) (Attach Sch 0) 1!1~I~~ittH~$~~$g<<rtmJ~!Mij$ti!i~t~Q_iit.jm\ij~lgQllgipQij.N$g]~ijtt$QtmJQiijjjMrtjgJliQ6M*tfQtU$ijQijijQJ.1~mRt&tltffo~W}tr~ NAME COMPLETE MAILING ADDRESS Robert M. Fre 5 South Hanover Street FIRM NAME (If Applicable) Carlisle, Pennsylvania 17013 DATE OF BIRTH (MM-DD- YEAR) 3/22/2005 9/12/1924 (IF APPLICABLE) SURVNING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) W I- llI::~CI) o~~ Woo 3:Q:-1 Oa.aJ a. c( .... z w c z o a.. (f) w EX: EX: o o 717 243-5838 1. Real Estate (Schedule A) (1) (2) NONE (3) NONE (4) NONE (5) NONE 28,380 OFFICIAL USE ONLY r"""",) ~'~.:::,~- C'./'"\ 2. Stocks and Bonds (Schedule B) C) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) z o ~ -I :J .... 0: <( o w EX: 6. Jointly Owned Property (Schedule F) (6) Dseparate Billing Requested 7. Inter-Vivos Transfer & Miscellaneous Non-Probate Property (Schedule G or L) (7) NONE 35,358 e" 8. TOTAL GROSS ASSETS (total lines 1-7) 63,738 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) 21 ,382 42,356 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) 14. Net Value Subject to Tax (Line 12 minus Line 13) 42,356 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of line 14 taxable at the spousal tax rate ,or transfers under Sec.9116 (a)(1.2) 42,356 x .0 - (15) Z 0 i= 16. Amount of line 14 taxable at lineal rate x .0 (16) ~ - :J a.. x .12 :e 17. Amount of line 14 taxable at sibling rate (17) 0 0 >< x .15 (18) ~ 18. Amount of Line 14 taxable at collateral rate 19. Tax Due (19) 20.0 ..i::.':'.::.,._.(trl~.I$:~~ . ,.. "__1 !1ffff!rJltJt1~1!JrrJrmJItIIf!1!1W1!~tiUt.1!$URettfi!*8$WIRM~ijttQUi$nQN$1!1QNfRgYjR$Gi$Jb~~i*NQtiIQHjQKJjAnUi1!gfff~1!1~11}rfr}f}~tt~IrfI!1J:~;;;;tm1ji' ece en s omp e e ress: STREET ADDRESS 197 Goodvear Road . CITY ../ I~TATE IZIP I I ~ Carlisle '\ .... .of PA 17013 I ~ ... 217 o Dorothy J Salisbury d t' C I t Add I' .. ( , Tax Payments-,~~~'Credits: 1. Tax Due Wage'1 Line 19) (1) 2. Credits/Payments.: A. sJousal Poverty'C.redit pc ./. B. Prior Payments C. Discount 207-34-5608 Total Credits ( A + B + C ) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty 4. Total Interest/Penalty ( D + 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 (3) 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. 8. Enter the total of Line 5 + SA. This is the BALANCE DUE. (4) (5) (SA) (58) /t~~?~~~~ttt:~::t~~ttt~:t/t~tft~ttt~~~:~i}!tt~~?tttt?~~tir~~;~~r~~~i~~~::~~~~fu~~~~i~~~~~gi~~~~~~:s~~i~0;:~~~~~b~~~:{i~i~is~~~~~~~~:~~~~t~tftt~~tftt~i~~~~~~~tttttt:~t:~?ttt~~t~~tttt~trt~~~~::~: 5. 1. PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS Did decedent make a transfer and: a. retain the use or income of the property transferred; Yes D D D D D D D No ~ ~ ~ o o ~ ~ 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. retain the right to designate who shall use the property transferred or its income; c. retain a reversionary interest; or . . . . . . . . . . . . . 2. 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? . . . . . . . . . . . . . . . . . . . . . . 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? 4. Did decedent own an Individual Retirement Account, annuity or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . DATE I 197 Goodyear Road. Carlisle. Pennsylvania 7013 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE (,~ ~. r:}? ADDRESS ~ 5 South Hanover Street, Carlisle. Pennsyla via 17013 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. Section 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. Section 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. Section 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. Section 9116(1.2) [72 P.S. Section 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. Section 9116{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. .... 217 REV-1502 EX+ (6-98) SCHEDULE A .; REAL ESTATE ": ., 10 . ~ . / FILE NUMBER . . Dorothy J Salisbury 21-05-0895 All real property owned solely or as a tenant in common must be r~ported 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 b.eing compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned wIth right of survivorship must be disclosed on Schedule F. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ITEM NUMBER 1. DESCRIPTION Lots 23 & 23A, West Pennsboro Township, Cumberland County PA VALUE AT DATE OF DEATH 28,380 TOTAL (Also enter on line 1, Recapitulation) (If more space is needed, insert additional sheets of the same size) $ 28,380 .. ~~. "": 4 .I l t-3H ~t1:j H CD8' :J::i.: tI:l X. H tx3-:- L'CD t"" " ~. 8~' 'Ot:t.1~ I-< o c:: ~ CI] .. :3: o ~ t-3 G)... . ~. 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"0 ...", )to :t CJJ n ::r: o o ." .."........... L" 3: OOt-3t-3 :l='t'1:I::C:: Cf.Ioc:::trJ :I::OO!:OrJJ tJ:jCJJtj Ot:lt:l~ Z :l='t< t'1:I::.oe::: 1<0 t'1J-l~ :l='H"O"O t-.rJt:1:3::== 8~ t1jJ< I I :::c1[f.l ~cn ......:l=''"C1''O N 2: ===::c. ........t:1 . N Ul~ ........ ......... ON UlJ-l 1.0 ......... CD Ul 0) a )to )to ot ~ C4 c::: ~'C 1-<': iT ~ 3: N o o U1 c - c ~ . z CO) .... . % en "0 m :tI o C -J a ~ :J. ~ 'l. .'J. :3 ~ ~ ~ - .... :2: (ii > 3: o c: z ... ~ co ~ -J ~ J-l ........ ~ -J ~ ~ (' I- , 217 REV-1509 EX+ {6-96} COMMONWEALTH OF PENNSYLVANIA/' INHERITANCE TAX RETURN / RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY \""' I ~ .J ESTATE OF t j.: / Dorothy J Salisbury / : 21-05-0895 If an asset ~as mad~ joint within one year of the decedent's date of death, it must be reported on Schedule G. / /0" "., . SURVIVING JOINT TENANT(S(NAME FILE NUMBER ADDRESS RELATIONSHIP TO DECEDENT A. Christy G. Salisburg 197 Goodyear Road, Carlisle P A 17013 Husband B. c. JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECO'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENrSINTEREST 1. A. 2.15.68 Farmers National Bank 135 50.00% 68 2. A. Real Estate, 197 Goodyear Road, W.Pennsboro Township 70.580 50.000/0 35,290 TOTAL (Also enter on line 6 Recaoitulation) $ 35.358 (If more space is needed. insert additional sheets of the same size) .. ~, FARMERS NATIONAL BANK OF NEWVILLE A Division of Adams COllnt)' National Bank J \..... /, ~. 4 f November 17, 200~ J ./ '/ -4 ~ I Robert M. Frey, Esquire 5 South Hanover Street Carlisle, PA 17013 I J RE: Estate of Dorothy Jane Salisbury Dear Mr. Frey: Mrs. Salisbury had a joint checking account with her husband, Christy G. Salisbury. It was opened February 15, 1968 and was with right of survivorship. The balance as of March 22, 2005 was $135.43. Sincerely"yours, ~-dY.- ~ I /'Carolyn H. KOUg~ Executive Vice President 1?O. Box 156, Newville, PA 17241 · (717) 776-5312 . ./ ../ / / ~ ~ \ ": 4 /, .. J .; r-I oof ~f ) ('I"')C"'- Q U N Q I . I l:- I- oQ'r- ['xl 0 r:- ('I"') ['xl z -. C"'- .. r-l :;:) 8 z CO r-i 8 /~ 0 ~ ; ~-~ ......... . ::e ['xl tJ) ..J ~ ......... lO r.a tJ) CO" r-i < ~ r.a ..J CO r-i CO ~ riJ i A r-l . en ::::J a5 r-l r-l ('I"') ::J . . s: I- ~ 0 ...:J 0 CO - ~ ~ riJ CO ~ r.a ......... a. H ~ ......... H o:i - ..0 C1 ~ . .... 0 0\ ~ . z ~ CO 0 OJ w CO lJ) 0 tf.l I.' r Ln r-lLn tf.lU 8 ~ ('I"') r-lLO lO tJ)U 8 f.. 0 tf.l r.a 0... CJ'J NO 0 (J) Iil p., ;., NO 0 CJ'J 0 0 ......... ......... it: :;:J Q ~O H W 0:> ......... ......... if ::;:J r:a C} >::0 H r. CJ'J ILl r:- r:-Ln LU t!;)80 .::x: .::x:Z ri1 CJ'J N I:-Ln (!)8U Z 0... r:t::z; ['xl r. a. a. :. 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N :: HE-f . i t ( .~ ",/ ~1r 1~ f~~(;\ --I ~/ - p / . --g--t-f UC . 217 REV-1511 EX + (12-99) SCHEDULE H FUNERAL EXPENSES & ...: AO'MINISTRATIVE COSTS . 4 l. ~ .. I. ,/ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Dorothy J Salisbury ITEM NUMBER A. 1. B. 1. 2. 3. 4. 5. 6. 7. ----" .". Debts of decedent must be reported on Schedule I. I / / ,DESCRIPTION FUNERAL EXPENSES: ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City Year(s) Commission Paid: State FILE NUMBER 21-05-0895 Zip Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Christy G. Salisburg Street Address 197 Goodyear Road City Carlisle State PA Zip 17013 Relationship of Claimant to Decedent Spouse Probate Fees Accountant's Fees Tax Return Preparer's Fees Register of Wills, Filing Fee for PA Inheritance Tax Return TOTAL (Also enter on line 9 Recapitulation) $ (If more space is needed, insert additional sheets of the same size) AMOUNT 400 3,500 35 15 3950 . REV-1512 EX+ (12-03) 217 SCHEDULE I COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, ../0 . INHERITANCE TAX RETURN RESIDENT DECEDENT MORTGAGE LIABILITIES, & LIENS I i "- ESTATE OF FIt.E NUMBER Dorothy J Salisbury 2i1 ~O.5~0895 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unniimbu..sed medical expenses. ITEM NUMBER 1. 2. I DESCRIPTION 1/ ," . VALUE AT DATE OF DEATH Recorder of Deeds Commonwealth of Pennsylvania, Department of Public, Welfare, Medical 39 17,393 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 17,432 . . 217 REV-1513 EX+ (9-00) COMMONW~L TH'OF PENNSYLVANIA INHERITANCE TN< RETURN RESIDENT D.ECEDENT ESTATE OF jl : /' o th J S r b / . SCHEDULE J BENEFICIARIES FILE NUMBER oro 'v als urv I .~ 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 Christy G. Salisbury Husband 100% of residue of estate 197 Goodyear Road, Carlisle, Pennsylvania 17013 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. 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