HomeMy WebLinkAbout08-03-06 (2)
REV-1500 EX + (6-00)
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OFFICIAL USE ONLY
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
~~ 06
COUNTY CODE YEAR
NUMBER
0379
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Watson, Virginia C.
D~T:~; ;E~~H~~M6DD-YEAR)--IA~E20: ;;~H1 (;~-;-YEAR)
(IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL)
SOCIAL SECURITY NUMBER
204-01-6843
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIA!C_ SECURITY NUMBER
~1. Original Return 0 2. Supplemental Return
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,,::!:Ul 04 Li m ited Es ta te D 4a. Future Interest Compromise (date of death after
U~" 12-12-82)
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",00 D6 Decedent Died Testate (Attach [J 7. Decedent Maintained a Living Trust (Attach
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Q.lD copy of Will) copy of Trust)
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<( 09 Litigation Proceeds Received 0 10. S;\'ousal povertJ Credit (date of death between
1 -31-91 and 1-1 5)
o 3. Remainci)r Return (date of death prior to 12-1382)
D 5. Federal Estate Tax Return Required
o 8. Total Number of Safe Deposit Boxes
o 11.Election to tax under Sec. 9113(A) (Attach Sch 0)
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COMPLETE MAILING ADDRESS
NAME
Richard L Webber, Jr., Esquire
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FIRM NAME (If applicable)
Weigle & Associates, P.C.
TELEPHONE NUMBER
717-532-7388
126 East Ki ng Street
Shippensburg, PA 17257
1. Real Estate (Schedule A)
None
OFFICIAL USE ONLY
___ _____'___ ___..._..___....__n_.._____
--_.._-_.-_._-~----------_._--~--
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
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5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
D Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L) 0 Separate Billing Requested
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
(1 )
(2)
(3)
(4)
(5)
(6)
(7)
-10-
None
None
49,751.J9
None
..
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)
None
(8) 49,751.79
(9) 12,282.1)3 ---
-
(10) 2,925.1)2
(11 ) 15,208.25
(12)
34,543.54
SEE INSTRUCTIONS CIII REVERSE SIDE FOR APPLCABLE RATES
0.00
(13) 0.00
(14) 34,543.54
-.......-.----
x .00 (15) 0.00
x .045 (16) 1,554.46
x .12 (17) 0.00
x .15 (18) 0.00
(19) 1,554.46
-
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)
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15. Amount of Line 14 taxable at the spousal tax rate,
or transfers under Sec. 9116(a)(1.2)
34,543.54
0.00
0.00
20.0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Copyright 2002 form software only The Lackner Group,lnc.
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
Form REV-1500 EX (Rev. 6-00
Decedent's Complete Address:
STREET ADDRESS
210 Big Spring Road West Pennsboro Township
I ZIP 17241
ISTATE PA
CITY Newville
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
1,450.00
76.32
Total Credits (A + B + C)
(2)
3. InteresUPenalty if applicable
D. Interest
E. Penalty
4.
TotallnteresUPenalty (D + E)
If Line 2 is greater than Line 1 + Line 3, enter the difference. This is theOVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theT AX DUE.
(5)
(5A)
(5B)
(3)
(4)
5.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is theBALANCE DUE.
Make Check PayaM to: REGISTER OF WILLS, AGENT
1,554.46
1,526.32
28.14
28.14
D
D
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D
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3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?........ D
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation?.......................................... ...... .............................................. .................. ..... 0 IX]
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties 01 perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and beliel. it is true, correct and
~omelet". Decla~ti()no!jJr"parellJther tha~ th" !,,,,s~n~ repesentat!ve i"-~ased on-,,~inforrnation ol",hi~herepar"r h",-"nykr1Owledgec__ ____________.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE
Harry R. Watson
SIG6.~{~~6FPE.--N~~NS~~~~~URN-
Jack K. Wa on, Sr.
(~~' - {( i/ uJ;;f;uv\ k
SIGNAl: RE O~REFfiliHER THAN REPRESENTATIVE ..
Ri ard L Webber, Jr., Esquire
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PLEASE ANSWER THE FQLOWlNG QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
Yes
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?......................................................................................................................
24 South Fayette St.
Shippensburg, PA 17257
ADDRESS
28.M.E.
Shippensburg, PA 17257
ADDRESS
126 East King Street
Shippensburg, PA 17257
No
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.:1_- ~ I - or;.
DATE
'7/?I/CG
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. 99116 (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. 99116 (a) (1.1) (Ii)]. The statute does not exemQ.! 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. 99116 (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.
99116 1.2) [72 P.S. 99116 (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.
PA Inheritance Tax Return
Signature of Additional Fiduciaries
ESTATE OF FILE NUMBER
Watson, Virginia C. :21-06-0379
Under penalties of perjury, J declare that I have examined this return, including accompanying schedules and statements, and to the best of my
knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on ail information
of which preparer has any knowledge.
Signature #3
Name
Address1
Address2
City, State, Zip
Date
Signature #4
Name
Address1
Address2
City, State, Zip
Date
Signature #5
Name
Address1
Address2
City, State, Zip
Date
./1/7, CJ
.". //; t,; h;-//2/ . i....
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Margare J. Gordon
564 Middle Road
Ie '
(-;:~<7 ?
Newville, PA 17241
;1/3//0 L,
/ I
< ~/"<< ;/ (/L~~
J~~ . Allison ,/'
35 Bridgewater Road
Newville, PA 17241
'1- '] / - C. (,
< '0 )YX:<j '7
Nancy J. Heddy
18 Winding Hill Drive
,j/
fV ...( C{ C41'
Mechanicsburg, PA 17055
"7/'" ~, "
, '" ') v( ~/
,/ {
Rev-1508 EX+ (6-98)
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SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Watson, Virginia C.
IFILE NUMBER
21-06-0379
ESTATE OF
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 VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Cash on hand 310.00
2 Everett Cash Mutual Insurance Co. 30.00
3 F&M Trust #33-24710 - Estate Checking Account 39,243.70
4 Orrstown Bank CD #4000002550 10,010.79
Accrued interest on Item 4 through date of death 10.79
5 Orrstown Bank Checking Account #103004606 146.51
TOTAL (Also enter on Line 5, Recapitulation)
49,751.79
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule E (Rev. 6-98)
REV.1151 EX+ (12-99)
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SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Watson, Virginia C.
Debts of decedent must be reported on Schedule I.
I FILE NUMBER
21-06-0379
ESTATE OF
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
See continuation schedule(s) attached 9,402.45
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address
City State Zip
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Year(s) Commission paid
2. Attorney's Fees Weigle & Associates, P.C. 2,487.59
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 392.59
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 12,282.63
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H (Rev. 6-98)
Rev-1502 EX+ (6-98)
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SCHEDULE H-A
FUNERAL EXPENSES
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RES IDENT DECEDENT
Watson, Virginia C.
]FILE NUMBER
21-06-0379
ESTATE OF
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Fogelsanger Bricker Funeral Home
8,476.95
2
Jack Watson - Reimbursement for grave opening
475.00
3
Premier Events - Funeral meal
450.50
Subtotal
9,402.45
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-A (Rev. 6-98)
Rev-1502 EX+ (6-9B)
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SCHEDULE H-B7
OTHER
ADMINISTRATIVE COSTS
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Watson, Virginia C.
IFILE NUMBER
21-06-0379
ESTATE OF
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Cumberland County Register of Wills - Probate Fee
117.00
2
Cumberland County Register of Wills
5.00
3
Cumberland County Register of Wills - Filing fee for inheritance tax return
15.00
4
Cumberland Law Journal - Legal Advertisement
75.00
5
The Sentinel - Legal Advertisement
180.59
Subtotal
392.59
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA.1500 Schedule H-B7 (Rev. 6-98)
Rev-1512 EX+ (6-98)
.
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Watson, Virginia C.
IFILE NUMBER
21-06-0379
ESTATE OF
Include unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION
1 Continuing Care RX
2 Continuing Care RX
3 Guistwater Family Practice
4 PHI
5 PHI
6 West Shore EMS
VALUE AT DATE
OF DEATH
6.00
113.18
121.90
25.58
2,567.44
91.52
TOTAL (Also enter on Line 10, Recapitulation)
2,925.62
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule I (Rev. 6-98)
REV-1513EX+ (9-00)
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SCHEDULE ,J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
NUMBER
Watson, Virginia C.
NAME AND ADDRESS OF
PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTONS [include outright spousal
aistributions, and transfers
under Sec. 9116(a)(1.2)]
I.
1
June L. Allison
35 Bridgewater Road
Newville, PA 17241
2
Margaret J. Gordon
564 Middle Road
Newville, PA 17241
3
Nancy J. Heddy
18 Winding Hill Drive
Mechanicsburg, PA 17055
4
Harry R. Watson
24 S. Fayette Street
Shippensburg, PA 17257
5
Roy Arden Watson
1910 Sunflower Drive
Junction City, KS 66441
RELATIONSHIP TO
DECEDENT
Do Not List Trustee~)
Daughter
Daughter
Daughter
Son
Son
J
FILE NUMBER
21-06-0379
SHARE OF ESTATE AMOUNT OF ESTATE
(Words) ($$$)
One-sixth
One-sixth
One-sixth
One-sixth
One-sixth
See continuation schedule attached
Continuation
Totall
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet
II. NON-TAXABLE DISTRIBUTICNS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION 0 TAX IS NOT
BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTICD-JS
Copyright (c) 2002 form software only The Lackner Group, Inc.
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTICNS ON LINE 13 OFREV-1500 COVER SHEET
Form PA.1500 Schedule J (Rev. 6-98)
0.00
5,757.26
5,757.26
5,757.26
5,757.26
5,757.26
5,757.26
34,543.56
SCHEDULE J
BENEFICIARIES
(Part I, Taxable Distributions)
ESTATE OF:
Virginia C. Watson 204-01-6843 04/23/2006
Item Name and Address of Person(s) Share of Estate Amount of Estate
Number Receiving Property Relationship (Words) ($$$)
6 Jack K. Watson, Sr.
2 S.M.E.
Shippensburg, PA 17257
Son
One-sixth
5,757.26
Total
5,757.26
1
June 15, 2006
TO: Law Offices of
Weifle & Associates, P.C.
126 East King St.
Shippensburg, PA 17257
FROM: Todd L. Miller
Cust. Service Specialist
P.O. BOX 250
SHIPPENSBURG PA 17257-0250
RE: ESTATE OF: Virginia C. Watson
DATE OF DEATH: April 23, 2006
IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD, ON THE ABOVE DATE, THE
FOLLOWING ACCOUNTS WITH ORRSTOWN BANK:
CHECKING ACCOUNTS
ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST
103004606 Virginia C. Watson 11/10/03 $146.51 $0.00
CERTIFICATES OF DEPOSIT
ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST
4000002550 Virginia C. Watson 11/10/03 $10,010.79 $10.79
www.frntrllstonUme.com
May 5, 2006
Weigle & Associates, P.C.
Attorneys at Law
126 East King Street
Shippensburg PA 17257
RE: Virqinia C. \'Vatson
Mr. Webber:
In reference to the above customer, our records show the enclosed information to be
accurate as of April 23, 2006. Our researching fee for the information we have provided
is $ 15.00. Please send your remittance to the following address:
Farmers and Merchants Trust Company
A TTN Karen Davis
20 South Main Street
Chambersburg, PA 17201-0819
If I may be of any further assistance, please contact me.
Sincerely,
~8 t,Q a>>\o
Karen E. Davis
A VP, Deposit Opl9rations
717-264-6116 888-264-6116 P.O. Box 6010 Chambersburg, PA 17201-6010
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