HomeMy WebLinkAbout06-28-06 (2)
COMMONWEALTH OF
~~ ~ `~'
~
REV 150 0 OFFICIAL USE ONLY
PENNSYLVANIA
DEPARTMENT OF REVENUE INHERITANCE TAX RETURN FILE NUMBER
DEPT. 280601
HARRISBURG, PA 17128-0601 RESIDENT DECEDENT 2 ' - ° 6 ° 3 6 ' _
CDUNIY CDDE YEAR NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
F-
Z GOODLING GLADYS E. 1 6 8- 2 6- 3 9 6 3
W DATE OF DEATH (MM-DD-Year) DATE OF BIRTH (MM-DD-Year) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
V REGISTER OF WILLS
04/07/2006 08/04/1912
W (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
w
H ~ 1. Original Retum ~ 2. Supplemental Retum ~ 3. Remainder Retum (date of death prior to 12-13-82)
Q
~ a ~
~ 4. Limited Estate
~ 4a. Future Interest Compromise (date of death after t2-fz-s2)
~ 5. Federal Estate Tax Retum Required
~ ~a m ~ 6. Decedent Died Testate (Attacn copy of wlq ~ 7. Decedent Maintained a Living Trust (Attach copy orrrust) 0 8. Total Number of Safe Deposit Boxes
a
a
~ 9. Litigation Proceeds Received
~ 1 O. Sp0US81 POVerty Cfedlt (date of death between 12-3t-91 and 1.1-95)
~ 11. Election to tax under Sec. 9113(A) (Attach sch o)
F TtifS SEG?ION tiALtS? S£ COMPLETED. ALL CORRESPONDENCE AN D CONFIDENTIAL TAX INFORMATION SHOULD BE D#RECTED TO:
w NAME COMPLETE MAILING ADDR ESS
o MURREL R. WALTERS I11, ESQUIRE 54 EAST MAIN STREET
w FIRM NAME (If Applicable)
w
a
p TELEPHONE NUMBER
~ 717-697-4850 MECHANICSBURG PA 17055
OFFICIAL USE ONLY
1. Real Estate (Schedule A) (1)
r a
2. Stocks and Bonds (Schedule B) (2) ; ,~; __
_
:-~
3. Closely Held Corporation, Partnership orSole-Proprietorship (3) _}
4. Mortgages 8 Notes Receivable (Schedule D) (4) -~ ~ ~ '
5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 138,545.95 ~~ -~
(Schedule E) _. ' ._i
Z
~
6. Jointly Owned Property (Schedule F)
(6)
3,678.00 -<:; -_ ~
_;~ ~ ; ~
Q ~ Separate Billing Requested
i _t
~ c ~ - -'
C:.:e
~ 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
H
a
Q
V
W
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7) (g) 142,223.95
9. Funeral Expenses & Administrative Costs (Schedule H) (9) 12,610.80
10. Debts of Decedent, Mortgage Liabilties, & Liens (Schedule i} (10} 834.11
11. Total Deductions (total Lines 9 810) (11) 13,444.91
12. Net Value of Estate (Line 8 minus Line 11) (12) 128,779.04
13. Charitable and Governmental BequestslSec 9113 Trusts for which an election to tax has not been (13)
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
(14) 128,779.04
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
Z
Q
H
a
O
V
H
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2) 128,779.04 X .045 (15) 5,795.06
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
X
(16)
x .12
18. Amount of Line 14 taxable at collateral rate X .15
19. Tax Due
(17)
(18)
(1 g) 5,795.06
> > BE St1RE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AIdD RECHECK MATH <[ °'
Decedent's Complete Address:
STREET ADDRESS
34 RIDGEWAY DRIVE
CITY
MECHANICSBURG
I STATE
PA
ZIP
17050
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2 Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
(1)
5,795.06
289.75
Total Credits (A + 8 + C)
(2)
289.75
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)
8 Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58)
Make Check to: REGISTER OF WILLS, AGENT
0.00
5,505.31
5,505.31
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; ........................................................................... 0 IXJ
b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 IXJ
c. retain a reversionary interest; or ...................................................................................................... 0 IXJ
d. receive the promise for life of either payments, benefits or care? ............................................................. 0 IXJ
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration?........ ............ ..... ......................... ........... ... .............. ....... ......... 0 IXJ
3. Did decedent own an 'in trust for" or payable upon death bank account or security at his or her death? ................. 0 IXJ
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ....................................................................................................... 0 IXJ
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G ANID FILE IT AS PART OF THE RETURN.
r" "~'''i r-.--r:'
HAROLD L. GOODLING '\
30 HOFFMAN RD, DUNCAN.\IptjJ PA
n~H:
-. . , t:~/:2 7C (~
,./" /..
ADDRESS
17020
DATE I 'f
(J J' {' @("
,
PA 17055
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 PS S9116 (a) (1.1) (i)l.
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to orfor the use of the surviving spouse is 0% [72 P.S. S9116 (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 PS s9116(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 PS. S9116(1.2) [72 PS. s9116(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 PS. S9116(a)(1.3)]. J\ 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-15G8 EX+ (6-98)
'*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
GOODLING
FILE NUMBER
GLADYS E. 21 06
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
0361
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
6,056.88
PNC BANK
CERTIFICATE OF DEPOSIT
2.
PNC BANK
CERTIFICATE OF DEPOSIT
6,031.13
3.
PNC BANK
CERTIFICATE OF DEPOSIT
8,885.51
4.
PNC BANK
CERTIFICATE OF DEPOSIT
11,827.31
5.
PNC BANK
CERTIFICATE OF DEPOSIT
6,073.71
6.
PNC BANK
CERTIFICATE OF DEPOSIT
6,345.81
7.
.JENNISON DRYDEN
16,548.03
8.
MET LIFE
ANNUITY
76,777.57
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
138,545.95
REV-1509 EX + (6-98)
'*
SCHEDULE F
JOINTLY-OWNED PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
GOODLING
FILE NUMBER
GLADYS
E.
21
06
0361
If an asset was made joint within one year of the decedent's date of death, it must be reportE~d on Schedule G.
SURVIVING JOINT TENANT(S) NAME
ADDRESS
RELATIONSHIP TO DECEDENT
A. VIRGINIA M. QUIGLEY
34 RIDGEWAY DRIVE
MECHANICSBURG, PA 17050
DAUGHTER
B
c
JOINTL Y.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 DECEDENT'S INTEREST
1. A. 9/1/1974 PNC BANK 7,355.99 50. 3,678.00
MECHANICSBURG, PA
TOTAL (Also enter on line 6, Recapitulation) $ 3,678.00
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX + (12-99)
.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
EST ATE OF
GOODLING
FILE NUMBER
GLADYS
E.
21
06
0361
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A FUNERAL EXPENSES:
1 RONALD SMITH FUNERAL HOME, DUNCAN NON, PA 6,439.80
2. RICE MEMORIAL WORKS - GRAVESTONE ENGRAVING 775.00
B ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative (s) VIRGINIA M. QUIGLEY 1,000.00
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address 34 RIDGEWAY DRIVE
City MECHANICSBURG State PA Zip 17050
Year(s) Commission Paid:
2. Attorney Fees MURREL R. WALTERS III, ESQUIRE 3,075.00
3. Family Exemption: (If decedents address is not the same as claimants, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees REGISTER OF WILLS - CUMBERLAND COUNTY 321.00
5. Accountant's Fees
6. Tax Return Preparers Fees
7.
TOTAL (Also enter on line 9, Recapitulation) $ 12,610.80
(If more space is needed, insert additional sheets of the same size)
Continuation of REV-1500 Inheritance Tax Return Resid<<mt Decedent
GOODLING
Decedent's Name
GLADYS
E.
Page 1
21 06 0361
File Number
Schedule H - Funeral Expenses & Administrative Costs - 81
ITEM
NUMBER DESCRIPTION AMOUNT
B. ADMINISTRA TIVE COSTS:
Personal Representative's Commissions
2. Name of Personal Representative (s) HAROLD L. GOODLING 1,000.00
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address 30 HOFFMAN ROAD
City DUNCANNON State PA Zip 17020
Year(s) Commission Paid:
SUBTOTAL SCHEDULE H.B1 1,000.00
REV-1512 EX + (6-98)
*'
SCHEDULE.
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
GOODLING
FILlE NUMBER
GLADYS
E.
21
06
0361
Include unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION
VALUE AT DATE
OF DEATH
1. HOSPICE OF CENTRAL PA
700.00
2. WEST SHORE EMS
134.11
TOTAL (Also enter on line 10, Recapitulation) $
834.11
(If more space is needed, insert additional sheets of the same size)
REV-1513 EX + (~_.,n\
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
GOODLING
GLADYS
E
FILl: NUMBER
21 06
0361
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s} OF ESTATE
1. TAXABLE DISTRIBUTIONS [include outright spousal distributions. and transfers under
Sec. 9116 (a) (1.2)]
1. ELWOOD E. GOODLING SON 1/4
307 COCOLAMUS CR RD
MILLERSTOWN, PA 17062
2. HAROLD L. GOODLING SON 1/4
30 HOFFMAN ROAD
DUNCANNON, PA 17020
3. JAMES K. GOODLING SON 1/4
190 GREENLEAF DRIVE
YORK, PA 17043
4. VIRGINIA M. QUIGLEY DAUGHTER 1/4
34 RIDGEWAY DRIVE
MECHANICSBURG, PA 17050
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE Of\( LINES 15 THROUGH 18, AS APPROPRIA TE, ON REV-1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS: I
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)