HomeMy WebLinkAbout03-21-06
REV. 1500 EX + (6-40)
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REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FilE NUMBER
21 05
COUNTY CODE YEAR
SOCIAL SECURITY NUMBER
00991
NUMBER
o 1. Original Return
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4. Limited Estate
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IRM NAME (If applicable)
Martson Deardorff Williams & Otto
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG. PA 17128-0601
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I DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
I KUHN, MAUDE I.
DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR)
10/29/2005 11/20/1918
(IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL)
186-05-6740
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
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o 2. Supplemental Return
o 4a. Future Interest Compromise (date of death after
12-12-82)
6. Decedent Died Testate (Attach copy 0 7. Decedent Maintained a living Trust (Attach
of Will) copy of Trust)
9. Litigation Proceeds Received 0 10. Spousal Poverty Credit (date of death between
12-31-91 and 1-1-95
THIS SECTION MUST BE COMPLeTED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
AME COMPLETE MAILING ADDRESS
Ivo V. Otto III, Esquire
ELEPHONE NUMBER
717/243-3341
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)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
o 3. Remainder Return (date of death prior to 12-13-82)
o
5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113(A) (Attach Sch 0)
Ten East High Street
Carlisle, P A 17013
(1 ) 190,210.00 OFFiCi;,!.
(2) 45,478.40
(3) None
(4) ;-',,)
None
(5) 24,665.17 -"""1
(6) 183,187.59
(7) None 0~)
(8) 443,541.16
(9) 28,924.00
(10) 2,294.40
(11 )
31,218.40
412,322.76
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)
(12)
13. Charitable and Governmental Bequests/Sec 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)
(13)
(14)
412,322.76
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
18,554.52
18,554.52
20. D
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
15. Amount of Line 14 taxable at the spousal tax rate, x .00 (15)
or transfers under Sec. 9116(a)(1.2)
z 412,322.76 .045 (16)
0 16.Amount of Line 14 taxable at lineal rate x
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~ 17. Amount of Line 14 taxable at sibling rate x .12 (17)
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~ 18. Amount of line 14 taxable at collateral rate x .15 (18)
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19. Tax Due (19)
>> BE SURE TO ANSWER ALL QUESnONS ON REVERSE SIDE AND RECHECK MATH <<
Copyright 2000 form software only The Lackner Group, Inc.
Form REV-1500 EX (Rev. 6-00)
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Decedent's Complete Address:
STREET ADDRESS
306 MeLand Drive
CITY
I STATE PA
I ZIP 17065
Mt. Holly Springs
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
16,000.00
927.73
Total Credits (A + B + C)
3. InteresUPenalty if applicable
D. Interest
E. Penalty
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 + 5A. This is the BALANCE DUE.
Make Check Payable to: REGISTER OF WILLS, AGENT
(1 )
18,554.52
(2)
16,927.73
(3) 0.00
(4)
(5) 1,626.79
(5A)
(58) 1,626.79
PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
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?......................................................................................................................
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?.....................................................................................................................
Yes No
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IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FilE IT AS PART OF THE RETURN.
preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNA TURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS
~r)~,
ADDRESS
SIGNATURE OF PERSON RESPO
DATE
DATE
ADDRESS DATE
Ten East High Street
~ Carlisle, PA 17013
(' F dates of ~eath 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
, rviving 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)J. 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)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. ~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. 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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SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
I FILE NUMBER
21 - 05 - 00991
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 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.
KUHN, MAUDE I.
ITEM
NUMBER
1
DESCRIPTION
VALUE AT DATE OF
DEATH
173,630.00
Residence at 306 McLand Drive, Mt. Holly Springs, South Middleton Township, Cumberland County,
Pennsylvania, being improved with a single-family dwelling and containing approximately .54 acres,
known as parcel no. 40-30-2646-015. Value is 2004 assessed value (common level ratio is 1.0)
2
Unimproved lot containing.5 acres on West Main Street, Walnut Bottom, South Newton Township,
Cumberland County, Pennsylvania, known as parcel no. 41-32-2292-041. Value is 2004 assessed value.
16,580.00
TOTAL (Also enter on Line 1, Recapitulation)
190,210.00
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SCHEDULE B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
KUHN, MAUDE I.
'I FILE NUMBER
21 - 05 - 00991
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM I DESCRIPTION UNIT VALUE VALUE AT DATE OF
NUMBER I DEATH
1 ! 760 shares PNC Financial Services Group (693475105) 59.84 45,478.40
I
TOTAL (Also enter on line 2, Recapitulation) 45,478.40
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SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
KUHN, MAUDE 1.
'I' FILE NUMBER
21 - 05 - 00991
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
1 Cash in purse
DESCRIPTION
VALUE AT DATE Of
DEATH
532.00
2
25 U.S. Savings bonds, Series EE and E (see Savings Bond Calculator statement attached)
10,474.29
3
Kimberly Clark, refund of health insurance premium
160.00
4
PA Treasury Department, Bureau of Unclaimed Property, Prudential Financial Demutualization proceeds
540.36
5
F &M Trust, uncashed interest checks issued prior to death
148.24
6
M&T Bank, uncashed interest checks issued prior to death
131.15
7
PNC Bank, uncashed interest checks issued prior to death
204.13
8
PNC Financial, uncashed dividend check
380.00
9
1997 Mercury Grand Marquis, book value
4,760.00
10
1988 Dodge Ram 4x4 pickup, book value
1,255.00
11
Household furnishings and personal property, appraised value
5,500.00
12
Jewelry, appraised value
580.00
TOTAL (Also enter on Line 5, Recapitulation)
24,665.17
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SCHEDULE F
JOINTLY-OWNED PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
KUHN, MAUDE I.
I FILE NUMBER
21 - 05 - 00991
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 Earl W. Kuhn, Jf.
ADDRESS
RELATIONSHIP TO DECEDENT
301 West Main Street
Walnut Bottom, PA 17266
son
JOINTLY OWNED PROPERTY:
DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM LETTER DATE Include name of financial institution and bank account number DATE OF DEATH
FOR JOINT MADE DECO'S VALUE OF
NUMBER TENANT JOINT or similar identifying number. Attach deed for jointly-held real VALUE OF ASSET INTEREST DECEDENT'S INTEREST
estate.
1 A 12/14/2000 F&M Trust, Checking #33-23315 50.00 50% 25.00
2 A 10/21/2004 F&M Trust, C.D. #016-2979722 6,003.98 50% 3,001.99
3 A 12/14/2004 F&M Trust, C.D. #016-2979733 (rollover from joint 51,066.65 50% 25,533.33
C.D. #016-2975803)
4 A 11/07/2001 M&T Bank, C.D. #31003911878387 35,051.35 50% 17,525.68
5 A 07/11/2002 M&T Bank, C.D. #31003911878767 12,531.97 50% 6,265.99
6 A 09/17/2004 M&T Bank, C.D. #31003911878113 17,148.57 50% 8,574.29
7 A 04/11/2005 M&T Bank, C.D. #31003914739346 (opened with 21,039.62 50% 10,519.81
funds from C.D.s opened prior to 10/29/2004 owned
jointly with son)
8 A 05/05/2005 M&T C.D. #31003914739271 (opened with funds 34,083.41 500/0 1 7,041. 71
from C.D.s opened prior to 10/29/2004 owned jointly
with son)
9 A 03/04/2005 M&T C.D. #31003914739099 (opened with funds 10,026.22 50% 5,013.11
from C.D.s opened prior to 10/29/2004 owned jointly
with son)
10 A 04/01/1963 PNC Bank, Checking #5140186823 (Earl W. Kuhn 24,138.13 50% 12,069.07
i predeceased decedent herein)
11 A 12/12/19961 PNC Bank, Savings #5080578955 48,101.17 50% 24,050.59
12 A 08/21/2001 PNC Bank, C.D. #31500217595 10,007.29 50% 5,003.65
Total of Continuation Schedule(s) 48,563.37
TOTAL (Also enter on line 6, Recapitulation) 183,187.59
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SCHEDULE F
JOINTLY-OWNED PROPERTY
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
KUHN, MAUDE I.
I FILE NUMBER
I 21 - 05 - 00991
If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G.
JOINTLY OWNED PROPERTY
I
ITEM I. LETTER DATE
NUMBER . FOR JOINT MADE
I TENANT JOINT
13 I A 11/10/2001
I
14 A 01/24/2002 PNC Bank, C.D. #31100223767 31,018.01 50%
15 A 06/14/2002 PNC Bank, C.D. #31500229770 27,037.88 50%
16 A 12/04/2002 PNC Bank, C.D. #31600232979 15,032.27 50%
17 A 09/15/2005 PNC C.D. #31800272465 (opened with funds from 10,016.15 500/0
C.D.s opened prior to 10/29/2004 owned jointly with
son)
Note: All accounts opened within year of death were
opened either with funds from matured C.Ds or with
funds from PNC checking account. All accounts held
by decedent were registered jointly with her son, Earl
W. Kuhn, Jr., which decedent has done since death of
her spouse in 1999.
DESCRIPTION OF PROPERTY
Ilnclude name of financial institution and bank account number DATE OF DEATH % O~ DATE OF DEATH
lor similar identifying number. Attach deed for jointly-held real VALUE OF ASSET DECO S VALUE OF
lestate. INTEREST DECEDENT'S INTEREST
PNC Bank, C.D. #31900221139 14,022.40 50%: 7,011.20
15,509.01
13,518.94
7,516.14
5,008.08
Page 2 of Schedule F
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SCHEDULE H
RJNERAl.. EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEAL TH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
KUHN, MAUDE I.
I FILE NUMBER
21 - 05 - 00991
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A. : FUNERAL EXPENSES:
1 Hollinger Funeral Home & Crematory, Mt. Holly Springs, P A
DESCRIPTION
AMOUNT
8,097.00
2
Cumberland Valley Memorial Gardens, Carlisle, P A, grave opening
1,045.00
3
Holly Inn, funeral reception
155.77
4
Holly Inn, lodging and meals for daughter from Washington state (note: there was no charge
for airfare)
345.60
B.
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Social Security Number(s) I E/N Number of Personal Representative(s):
Street Address
City State _ Zip
Year(s) Commission paid
Attorney's Fees Martson Deardorff Williams & Otto (estimated)
2.
18,000.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City
Relationship of Claimant to Decedent
State
Zip
4.
Probate Fees
Register of Wills of Cumberland County
356.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs
1 Cumberland Law Journal, Advertising Letters Testamentary
75.00
2 I The Sentinel, Advertising Letters Testamentary
144.29
I
Total of Continuation Schedule(s)
705.34
TOTAL (Also enter on line 9, Recapitulation)
28,924.00
.
Schedule H
Funeral Expenses &
MninistratNe Costs continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
KUHN, MAUDE I.
I FILE NUMBER
21 - 05 - 00991
3 Edward L. Ege, personal property appraisal fee
100.00
4 I Edward L. Ege, jewelry appraisal fee
100.00
5 Recorder of Deeds, copies of Deeds and plan
2.50
6 PNC Bank, estate checkbook
16.99
7 Register of Wills, short certificates
16.00
8 Commonwealth of Pennsylvania, certified death certificates for deceased spouse
43.00
9 F&M Trust, research fee
15.00
10 Stock valuation report
1.55
11 Certified mail delivery
9.30
12 Register of Wills, filing fee, inheritance tax return
15.00
13 Recorder of Deeds, recording fee, Deeds
79.00
14 Commonwealth of P A, vehicle transfer fees
57.00
15 Reserved for filing fees for Account, Releases and other closing costs
250.00
Page 2 of Schedule H
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SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
liABiliTIES, & liENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
KUHN, MAUDE 1.
I FILE NUMBER
21 - 05 - 00991
Include unreimbursed medical expenses.
ITEM
NUMBER
1
10
11
12
DESCRIPTION
AMOUNT
Sarah A. Todd Nursing Home, account payable
593.19
2
Carlisle Regional Medical Center, account payable
912.00
3
Three Springs Family Practice, account payable
189.71
4
West Shore EMS, account payable
70.70
5
Carlisle Digestive Disease, account payable
69.74
6
Cumberland Pathology Associates, account payable
13.97
7
Andorra Radiology, account payable
5.32
8
Carlisle Cardiology Associates, account payable
45.52
9
Bronstein Jeffries, account payable
43.03
Lancaster HMA Physicians Management Center, account payable
31.22
P A Dept. of Revenue, 2005 income tax
282.00
U.S. Treasury, 2005 income tax
38.00
13 Note: The above medicals were not covered by medical insurance
TOTAL (Also enter on Line 10, Recapitulation)
2,294.40
REV.1513 EX+ (9-00)
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SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
KUHN, MAUDE I.
I FILE NUMBER
21 - 05 - 00991
RELATIONSHIP TO AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE
nn Nnt I
I. TAXABLE DISTRIBUTIONS (include outright spousal distributions)
1 Earl W. Kuhn, Jr. Son $ 383,912.59(see
301 West Main St., Walnut Bottom, PA 17266 attached); one-fourth
estate residue
2 Jean Cohill Daughter $350.00 - Personal
205 E. Pine St., Mt. Holly Springs, P A 17065 property
3 Betty Wilson Daughter $330.00 - Personal
4021-b 168th Place NE, Arlington, W A 98223 property
4 N aney Sheaffer Daughter $320.00 - Personal
923 Sand Bank Rd., M1. Holly Springs, P A 17065 property
5 Earl W. Kuhn, Jr., Trustee tho Jean Cohill Daughter One- fourth estate
301 West Main S1., Walnut Bottom, PA 17266 residue
See Continuation Schedule(s) attached
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
I
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
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SCHEDULE J
BENEFICIARIES continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
KUHN, MAUDE I.
I FILE NUMBER
21 - 05 - 00991
RELATIONSHIP TO AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE
Do Not List Trustee(s)
I. if AXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116(a)(1.2)]
6 Earl W. Kuhn, Jr., Trustee tho Betty Wilson Daughter One-fourth estate
301 West Main St., Walnut Bottom, PA 17266 residue
7 Earl W. Kuhn, Jr., Trustee tho Nancy Sheaffer Daughter One- fourth estate
301 West Main St., Walnut Bottom, PA 17266 residue
I
Page 2 of Schedule J
Estate of Kuhn, Maude 1.
Attachment to Schedule J, Item 1:
Name
Relationship
Earl W. Kuhn, Jr. Son
F\FILES\DA T AFlLE\EST A TES\9982. I. intxj
Share of Estate
J oint property listed on Schedule F
Personal property (Items II and IV of Will),
Schedule E, Items 9-11 (less Sch. J, 2-4)
Lot (Item ill of Will), Schedule A, Item 2
Residence (Item IV of Will), Schedule A, Item 1
Total
File No. 21-05-00991
$ 183,187.59
10,515.00
16,580.00
173,630.00
$ 383,912.59
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
KUHN EARL W JR
301 WEST MAIN ST, POBOX 277
WALNUT BOTTOM, PA 17266
____un fold
ESTATE INFORMATION: SSN: 1 86-05-6740
FILE NUMBER: 2105-0991
DECEDENT NAME: KUHN MAUDE I
DATE OF PAYMENT: 03/21/2006
POSTMARK DATE: 03/21 /2006
COUNTY: CUMBERLAND
DATE OF DEATH: 10/29/2005
NO. CD 006455
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $1,626.79
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I
I
I
I
I
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TOTAL AMOUNT PAID:
$1,626.79
REMARKS:
CHECK# 112
SEAL
INITIALS: MW
RECEIVED BY:
REGISTER OF WILLS
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS