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HomeMy WebLinkAbout08-01-06 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 ~IUMBER 2 1 -0 6 0 5 1 2 ~lC05E ~Arr-- - - 'NliMBER- - .... Z W C W o w c DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Stram Ma E. DATE OF DEATH (MM-DD-Year) Parsell DATE OF BIRTH (MM-DD-Year) 05/30/2006 02/21/1908 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAIL SECURITY NUMBER 1 7 1 - 2 8 - 4 027 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER W I- ~ :$U) olt:~ w~o J: It:g OD-Cll D- c( ~ 1. Original Return o 4. Limited Estate ~ 6. Decedent Died Testate (AttachcopyoIWdl) o 9. Litigation Proceeds Received o 2. Supplemental Return o 4a. Future Interest Compromise (dale of death after 12-12-82) o 7. Decedent Maintained a Living Trust (Attach copy ofTrus!) o 10. Spousal Poverty Credit (dale 01 death between 12-31-91 and 1-1-95) [J 3. Remainder Return (dale 01 death prior!o 12-13-82) [J 5. Federal Estate Tax Return Required __ 8. Total Number of Safe Deposit Boxes [J 11. Election to tax under Sec. 9113(A) (Attach Sch 0) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS John M. Eakin Market Square Building FIRM NAME (II Applicable) I- Z W C Z o D- U) W It: It: o o Mechanicsburg, PA 170Ei5 TELEPHONE NUMBER 717 766-3172 z o .... <C ...J ::::) .... 0: <C o W 0:: z o j:: <C .... ::::) Q. ::i o o >< <C .... 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. Jointiy 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) OFFICIAL USE ONLY 202,732.54 3,123.56 -,-, (8) ~~.:.. 205,85~1 0 -.J 4,787.23 1..733.21 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES (11) (12) (13) 6,520.44 199,335.66 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 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 19. Tax Due 199,335.66 X .045 (15) X _(16) X .12 X .15 (14) 199,335.66 20. 0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 8,970.10 (17) (18) (19) 8,970.10 \ \ r<r- .- > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < Decedent's Complete Address: ~ STREET ADDRESS CITY I STATE I ZIP Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 8,970.10 448.51 Total Credits (A + B + C) (2) 448.51 3. Interest/Penalty 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 0.00 8,521.59 8,521.59 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; ........................................................................... D [R] b. retain the right to designate who shall use the property transferred or its income; ........................................ D [R] c. retain a reversionary interest; or ...................................................................................................... D 00 d. receive the promise for life of either payments, benefits or care? ............................................................. D [R] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?...... ....... ......... ....... ....... ............ ......... ....... ....... ....... ............ .... D [R] 3. Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death? ................. D 00 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... D 00 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. DATE . ~ ~L ~ .. \A.\o DATE ~/CV1 (J6, ADDRESS t'/JL;x.v'{U f' 5(j /IU"'-< G (1 i. I )IJ (.i1.tlfISJt~ ,/4 /10 ~\ f- 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 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 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 )]. The tax rate imposed on the net value of transfers to orfor the use of the decedent's siblings is 12% [72 P.S. ~9116(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. REV-1503 EX + (5-98) '* SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Stram FILE NUMBER 21 06 0512 Mary E. Parsell All property jointly-owned with right of survivorship must be disclosed on Schedulle F. ITEM NUMBER 1. DESCRIPTION Hershey Corporation, 200 shares common stock @ 56.63 2. General Electric, 100 shares common stock @ 34.19 3. General Mills Inc., 200 shares common stock @ 51.76 4. Duquesne Light, 1600 shares common stock @ 16.155 5. Heinz Co. , 100 shares common stock @ 42.545 6. Bristol Myers Squibb, 200 shares common stock @ 24.8 7. X Cel Energy, 500 shares common stock @18.52 8. Wyeth, 200 shares common stock @ 46.46 9. Fortune Brands, 200 shares common stock @ 74.40 10. Southern Company, 600 shares common stock @ 31.94 11. Exxon Mobil Co., 200 shares common stock @ 60.955 12. Du Pont Co., 200 shares common stock @ 42.315 13. PNC ( Financial Services), 100 shares common stock @ 68.355 14. Nuveen, (tax free unit trust Pa 244-5) 51 units @ 9916 ( tax free unit trust Pa 266-6) 52 units @ 103.69 15. Gallaher Group PLC, 100 shares common stock @61.84995 16. Progress Energy, 1100 shares common stock @ 41.685 VALUE AT DATE OF DEATH 11,326.00 3,419.00 10,352.00 25,848.00 4,254.50 4,960.00 9,260.00 9,292.00 14,880.00 19,164.00 12,191.00 8,463.00 6,835.50 10,449.04 6,185.00 45,853.50 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 202,732.54 REV-1508 EX + (6-98) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Stram Mary E. FILE NUMBER Parsell 21 06 Include the proceeds of litigation and the date the proceeds were received by the estali~. All property jointly-owned with right of survivorship must be disclosed on Schedulle F. 0512 ITEM NUMBER 1. DESCRIPTION Wachovia Securities account no. 7855-2392, See attached VALUE AT DATE OF DEATH 2,220.92 2. PNC Bank Account, See atttached 892.45 3. Verizon - refund 10.19 TOTAL (Also enter on line !i, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 3,123.56 Account Transaction Detail Report Page 1 of.1 (i Ascending r Descending n Deta iI Repo PNC Account Number: 5070088928 Efiect E)ate ArnUuilt BiJ!ancc DeN F}in Sc~()/'R(:~f/:i [.'.'f:S( rifJt!O!; 04/21/2006 04/21/2006 $31.80 $2,228.68 D N 026415636 CHECK 5494 026415636 04/24/2006 04/24/2006 $55.00 $2,283.68 C N C0009619615PNC DIVPDE0604T HE PNC I=INANCIA0002006111478091 2 1015417304 DIVIDEND G ENERAL ELECTRIC0002006114539599 7 024007978 CHECK 5500 024007978 04/25/2006 04/25/2006 $25.00 $2,308.68 C N 04/27/2006 04/27/2006 $15.27 $2,293.41 D N 04/27/2006 04/27/2006 $7.11 $2,286.30 D N 024007985 CHECK 5502 024007985 04/28/2006 04/28/2006 $677.98 $2,964.28 C N 171284027028846 ANNUITANT P A TREASURY DEPTOO02006116251489 7 04/28/2006 04/2812006 $2,058.00 $906.28 D N 026655877 CHECK 5503 026655877 05/01/2006 05/01/2006 $68.00 $974.28 C N GQO 14000899306 DIV 0.3400GE NERAL l'v1ILLSOO02006117435720 1 05/01/2006 05/01/2006 $56.00 $1,030.28 C N 171284027 QTR DIV B RISTOL-MYERS SQOO02006118469830 4 05/03/2006 05/03/2006 $894.00 $1,924.28 C N 171284027A SSA SOC SEC U S TREASURY 3030002006118577831 5 05/04/2006 05/04/2006 $20.85 $1,903.43 D N 5504 CHECK PYMTV ERIZON ARCOO02006123421349 0 05/08/2006 05/08/2006 $29.40 $1,874.03 D N 026836838 CHECK 5507 026836838 05/09/2006 05/09/2006 $665.50 $2,539.53 C N 027492993 DEPOSIT 027492993 https:/ /www.eai.pncbank.com/eaimsg/sb/EaiMessageServlet?SO URCE-CHA NNEL= 7/12/2006 Account Transaction Detail Report Page 2 of3 Seq,/Ref.# [Jcsc'!"iption 05/11/2006 05/11/2006 $26.77 $2,512.76 D N 024352969 CHECK 5506 024352969 05/11/2006 05/11/2006 $1.92 $2,510.84 D N 024354774 CHECK 5505 024354774 05/12/2006 05/12/2006 $100.00 $2,610.84 C N 026459219 DEPOSIT 026459219 05/15/2006 05/15/2006 $252.35 $2,863.19 C N 801146401383189 BNY un B NY - BNY/UITOO02006131510587 8 05/18/2006 05/18/2006 $20.00 $2,843.19 D N 094231613 ECP CHECK 5509 E094231613 05/19/2006 05/19/2006 $6.64 $2,836.55 D N 028695197 CHECK 5508 028695197 OS/23/2006 OS/23/2006 $55.00 $2,781. 55 D N 028040718 CHECK 5499 028040718 OS/23/2006 OS/23/2006 $55.00 $2,726.55 D N 028040719 CHECK 5501 028040719 OS/23/2006 OS/23/2006 $10.00 $2,716.55 D N 026298223 CHECK 5510 026298223 OS/25/2006 OS/25/2006 $1,992.00 $724.55 D N 094174557 ECP CHECK 5512 E094174557 OS/25/2006 OS/25/2006 $4.34 $720.21 D N 028340042 CHECK 5511 028340042 05/30/2006 05/30/2006 $172.24 $892.45 C N 0000438~5 n-:rnF:I'.LD ~/ ALLAHER GROUP POO02006146575350 8 05/31/2006 05/31/2006 $677.98 $1,570.43 C N 171284027028871 ANNUITANT P A TREASURY DEPTOO02006150066894 2 06/01/2006 06/01/2006 $50.00 $1,620.43 C N 0000678524 DIVIDEND W YETHOO02006151310061 8 06/01/2006 06/01/2006 $677.98 $942.45 D N 171284027028871 REVERSAL P A TREASURY DEPTOO02006152534568 6 https:/ Iwww.eai.pncbank.com/eaims gl sb/EaiM essageServ1 et? 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(I) 1E-J> 1/1 ..(::l <II _.::1 _OlC _ -01 ~p..- 3'~ 5' a.~8 <11::13 CII (Il '-'~- (/)<~ o~:r ~I\)<II I\) Q:::I 5' 5" ~ <11....1\) o..CIl -' ..if~ a ~ar 31/>- ~ ~ ~ _0 <:C ~~ Gl- o C . -- ir----- ~m ~... ~~. ~\!!. .!';&. 3 iw i~ ~8. ,.~ ~ @ ~ ~ \ ID 0(/1 OC ....u :iEtJ) -<i>l a ::r ~l Co) -" ~~ U1~ ~a ~~ '" ~ ; t" ~- ';JJ ~ ;: ~ -" ';:l:> o o o c: Z ..-\ U'l ...; ';:l:> ...; rt1 ~ ~ z (,:l ...; So -1"0 ;: ~ Co) -" ~ ~ en REV-1511 EX + (12-99) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Stram FILE NUMBER Mary E. Parsell 21 06 0512 Debts of decedent must be reported on Schedule I. ITEM NUMBER A. DESCRIPTION AMOUNT 1. FUNERAL EXPENSES: Auer Memorial Home and Cremation Services, Inc. 1,935.60 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attomey Fees John M. Eakin 2,000.00 3. Family Exemption: (If decedenfs address is not the same as c1aimanfs, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Letters Testamentary 362.00 5. Accountanfs Fees 6. Tax Retum Prepare~s Fees 7. Cumberland Law Journal - estate notice 75.00 8. The Sentinel- estate notice 180.59 9. United States Postal Services 79.04 10. James Gingrich Memorial - grave marker 125.00 11. Appraisal Filing Fee 15.00 12. Inheritance Tax Filing Fee 15.00 TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 4787.23 REV-1512 EX + (6-98) . SCHEDULE. DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Stram FILE NIUMBER Marv E. Parsell 21 06 Include unreimbursed medical expenses. 0512 ITEM NUMBER DESCRIPTION 1. Messiah Village, rent VALUE AT DATE OF DEATH 1,733.21 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 1.733.21 ",V.""". '. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES Stram Marv E. P::lrsp.1I FILE ~IUMBER 21 06 RELA TIONSHIP TO DECEDENT Do Not List Tru!itee(s) 0512 AMOUNT OR SHARE OF ESTATE NUMBER I. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. Sue Parsell 1718 12th Avenue San Francisco, CA 94122 Anne Shughart 325 Blake Road Oxford, Pa 19363 Daughter 1/2 of residue 2. Daughter 1/2 of residue 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 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size)