HomeMy WebLinkAbout07-19-06
REV. 1500 EX + (6.00)
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REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
21 05
_ COUNTYC~DE YEAR
SOCIAL SECURITY NUMBER
00726
NI,LMBER
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Duncan, Patricia A.
. DATE OF bE.ATH(MM~DD-YEAR)
DATE OF BIRTH (MM-DD-YEAR)
07/27/2005
04/19/1941
(IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL)
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181 1. Original Return
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181
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o 2. Supplemental Return
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4a. Future Interest Compromise (date of death after
12-12-82)
7. Decedent Maintained a Living Trust (Attach
copy of Trust)
10. Spousal Poverty Credit (date of death between
12-31-91
o 3. Remainder Return (date of death prior to 12.13.82)
o 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)
4 Limited Estate
6. Decedent Died Testate (Attach copy
of Will)
9. Litigation Proceeds Received
OFFiCIAL USE O~'~LY
191-32-9019
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
COMPLETE MAILING ADDRESS
NAME
~ Shelly J. Kunkel, Esquire
~ FIRM NAME (If applicable)
z
~ Law Offices of Craig A. Diehl
TELEPHONE NUMBER
717/763-7613
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3,. Closely Held Corporation, Partnership or Sole-Proprietorship
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)
e. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
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)
3464 Trindle Road
Camp Hill, P A 17011-4436
(1 )
(2)
(3)
(4)
(5)
(6)
(7)
None
OF~-!CiFL USE ONLY
None
~ . - \
None
None
16,158.28
None
None
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(8)
16,158.28
(9)
(10)
5,783.33
44.84
(11 )
5,828.17
10,330.11
(12)
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)
(13)
(14)
10,330.11
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15.Amount of Line 14 taxable at the spousal tax rate, x .00 (15)
or transfers under Sec. 9116(a)(1.2) - -----------
z 10,330.11 .045 (16)
0 16.Amount of Line 14 taxable at lineal rate x
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0.. 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
<1: x .15 (18)
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19. Tax Due (19)
464.85
20. 181
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
464.85
Copyright 2000 form software only The Lackner Group. Inc.
Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
b'TREET ADDRESS
11 S. Market Street
CITY
Shiremanstown,
STATE PA
ZIP 17011
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
464.85
550.00
Total Credits (A + B + C)
(2)
550.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
7.18
Total Interest/Penalty (D + E) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is theOVERPAYMENT. (4)
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 theTAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is theBALANCE DUE (5B)
7.18
77.97
0.00
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
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?............ ................................... ............... ................. ......... .n........ ............
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred;.............................__.............................................. ~ I
~: ~::::~ ~h~e~;~~i:~~~s:~~;~s~~~. ~~~I.I. .~~~. ~~~. :.~~:.~~~. .~~~.~.~~.~~.~~.~. .~.~ .i.t~. i.~.~.~~~..............................~~::::::::::: ._:.....
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?............................. n............................ n............................ __..................... D
D
D
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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.
Under penalties of perJury, I 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
preparer othel' than the personalr_~res~ta.Uv_eis based on ali information -"f ",hicl1..preparerhas a~y kn()_~dge.__ .. _ .... _____ __
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE
~~ ria Dawn JO.~hr..O. n 27 Essex Road ~ I
. t~~-<z4!~70 _Ca~p Hil~,.RA 17011 '7 'J <;:j Z~<::,
iGNATURE OF PERSON FtESPON ADDRESS DAT
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OF PREPARER OTHER THAN REPRESENTATIVE
yokel, Esq. uire
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ADDRESS
DATE
\
3464 Trindle Road
Camp Hill, PA 17011-4436
7 j'S
VG
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. 39116 (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. 39116 (a) (1.1) (ii)]. The statutedoes 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 ralle 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. 39116 (a) (1.2)].
The tax ralle 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. 39116
1.2) [72 P.S. 39116 (a) (1)].
The tax ralle imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 39116 (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.
ESTATE OF
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SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Duncan, Patricia A.
FILE NUMBER
21 - 05 - 00726
Include the proceeds of litigation and the date the proceeds were received by the estatEAII property jointly-owned with the right of
survivorshIp must be disclosed on schedule F.
ITEM
NUMBER
1
DESCRIPTION
VALUE AT DATE OF
DEATH
1,597.92
Member's 1st Federal Credit Union
5000 Louise Drive
Mechanicsburg, P A 17055
Savings Account # 222049-00
Balance at date of death
Valuation per Member's 1st Correspondence attached hereto as Exhibit E.
2
Member's 1st Federal Credit Union
5000 Louise Drive
Mechanicsburg, PA 17055
Savings Account # 222049-00
Accrued interest
2.51
3
Member's 1st Federal Credit Union
5000 Louise Drive
Mechanicsburg, PA 17055
Checking Account # 222049-11
Balance at date of death
Valuation per Member's 1st correspondence attached hereto as Exhibit E.
4,4 70.39
4
Member's 1st Federal Credit Union
5000 Louise Drive
Mechanicsburg, PA 17055
Checking Account # 222049-11
Accrued interest at date of death
0.46
5
2002 Honda Civic - Sale price for resale to dealership
8,500.00
6
Erie Insurance Group - Renter's insurance refund
53.00
7
Erie Insurance - Automobile insurance refund
150.00
8
Refund of security deposit on decedent's apartment
600.00
9
Miscellaneous personal property
350.00
10
2005 Federal income tax refund
434.00
TOTAL (Also enter on Line 5, Recapitulation)
16,158.28
.
SCHEDULE H
FUNERAL EXPENSES &
ADIVIINISTRATlVE COSTS
2,074.00
100.00
60.00
232.41
750.00
1,000.00
68.00
100.00
8.00
75.00
1,315.92
5,783.33
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OIF
Duncan, Patricia A.
FILE NUMBER
21 - 05 - 00726
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
DESCRIPTION
AMOUNT
FUNERAL EXPENSES:
Hoover Funeral Home - Funeral bill
2
Honorarium to Pastor presiding at memorial service
3
Honorarium to pianist for memorial service
4
Flowers on Locust - Funeral flowers
B.
ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Gloria Dawn Johnson
Social Security Number(s) I EIN Number of Personal Representative(s):
Street Address 27 Essex Road
City Camp Hill, State PA Zip 17011
Year(s) Commission paid 2006
Attorney's Fees Law Offices of Craig A. Diehl -- Shelly 1. Kunkel, Esquire
2.
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
Cumberland County Register of Wills
5.
Accountant's Fees
Craig A. Diehl, Esquire, CPA
6. Tax Return Preparer's Fees
7.
1
Other Administrative Costs
Cumberland County Register of Wills - Additional short certificates
2
The Cumberland Law Journal - Estate advertisement
Total of Continuation Schedule(s)
TOTAL (Also enter on line 9, Recapitulation)
ESTATE OIF
3
4
5
6
7
8
9
10
11
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Schedule H
Funeral Expenses &
Pdninistrative Costs cootinued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Duncan, Patricia A.
The Sentinel - Estate advertisement
Law Offices of Craig A. Diehl - Certified mail fee for DPW correspondence
Rental truck to empty decedent's apartment
FILE NUMBER
21 - 05 - 00726
Gloria Johnson - reimbursement for purchase of bed linens for rented hospital bed, walker, and
toilet chair
Comcast - Cable bill for decedent's apartment
August 2005 - Rent for decedent's apartment
PP&L - Electric bill for decedent's apartment
Cumberland County Register of Wills - Filing fee for PA 1500
Cumberland County Register of Wills - Filing fee for Family Settlement Agreement
Page 2 of Schedule H
158.81
4.42
76.47
302.87
45.23
600.00
93.12
15.00
20.00
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF . .
Duncan, PatrIcIa A.
Include unreimbursed medical expenses.
ITEM
NUMBER
1
2
DESCRIPTION
PP&L - Electric utility bill for decedent's apartment
Verizon - Final telephone bill for decedent's apartment
FILE NUMBER
21 - 05 - 00726
TOTAL (Also enter on Line 10, Recapitulation)
AMOUNT
33.74
11.10
44.84
REV-1513 EX+ (9-00)
ESTATE OIF
NUMBER
I.
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Duncan, Patricia A.
FILE NUMBER
21 - 05 - 00726
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
I
I
nt
I
RELATIONSHIP TO
DECEDENT
_ _JltLNoUJstTrusteetsL-_
AMOUNT OR SHARE
OF ESTATE
TAXABLE DISTRIBUTIONS (include outright spousal distributions)
Delmar Alvin Duncan, If.
5010 General Branch Court
Sharpsburg, MD 21782
Son
1/4 Estate Residue
2
Lisa Weibley
409 S. High Street, Apt. 7
Mechanicsburg, PA 17055
1/4 Estate Residue
Daughter
3
Timothy Alan Duncan
409 S. High Street, Apt. 3
Mechanicsburg, P A 17055
1/4 Estate Residue
Son
4
Melisse Barrick
3698 Spruce Drive
Myrtle Beach, SC 29577
1/4 Estate Residue
Daughter
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
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEEr
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tv 1st
MEMBERS 1st
FEDERAL CREDIT UNION
SAVINGS ACCOUNT:
Account Number/Suffix
Date Account Established
Principal Balance at Date of Death
Accrued Interest to Date of Death
Total Principal and Accrued Interest
Name of Joint Owner
222049 -00
09/04/2002
$1,597.92
$2.51
$1,600.43
None
CHECKING ACCOUNT:
Account Number/Suffix
Date Account Established
Principal Balance at Date of Death
Accrued Interest to Date of Death
Total Principal and Accrued Interest
Name of Joint Owner
222049 -11
09/04/2002
$4.470.39
$.46
$4,470.85
None
MfMBERS 1:.~ FEDERAL CREDIT UNION
I. / / ">.' /
/deh'iJ~ A. ~~,f~ /'";" ~
Insurance Services Supervisor
April 27, 2006
Estate of: PATRICIA A. DUNCAN
Date of Death: 07/27/2005
Social Security Number: 191-32-9019
sooo Louisc Drive . PO. Box 40 . Meclunicsburg. Pcnnsylvania 17055 . (717) 697-1161 . wwwmcmbers 1 st.org
LAST WILL AND TESTAMENT OF
PATRICIA ANN DUNCAN
I, PATRICIA ANN DUNCAN , of 11 South Market Street, Shiremanstown,
Pennsylvania, 17011 being of sound and disposing mind, memory and understanding,
do hereby make and declare this as my last will and testament and revoke all wills and
codicils heretofore made by me.
FIRST
I direct the payment of my debts and expenses of my last illness and funeral from
my estate as soon after my death as conveniently may be done. I would ask that only a
modest memorial service be held.
I also direct that my remains be cremated and my ashes buried with my husband's
remains at the Fort Indiantown Gap Cemetery.
SECOND
I direct that any motor vehicles owned by me at the time of my death be sold. I'~>
direct that the proceeds of the vehicle(s) and any and all other property owned'b:y me at~C;
the time of my death, real, personal or othen'lise be divided equally among my fOUL. .... ')
children: --
a. DELMAR ALVIN DUNCAN, JR. of Sharpsburg, Maryland;
b. LISA WEIDLEY, of Mechanics burg, Pennsylvania; _
c. TIMOTHY ALAN DUNCAN, of Shire mans town, Pennsylvania; and-'
d. MELISSA BARRICK, of Myrtle Beach, South Carolina.
THIRD
Any and all payment or payments of any sum or sums, whether in cash or in kind
and whether from principal or income, payable to my beneficiaries, or any of them, shall
be made upon the sole receipt of the respective individual to whom the payment is made,
and free from anticipation, alienation, assignment, attachment, and pledge, and free from
control by the creditors of any such beneficiary. All shares of principal and income
herein given shall be free from anticipation, assignment, pledge or obligation of any
beneficiary, and shall not be subject to any execution or attachment.
FOURTH
Finally, I nominate, constitute and appoint my sister, GLORIA DAWN
JOh'NSON, Executrix of this my last will and testament. I hereby relieve my Executlix
from tbe necessity of posting security in connection \Tiith her duties as such in any
jurisdiction in which she may be called upon to act insofar as I am able by law to do.
:,
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IN WITI\TESS WHEREOF, I have hereunto affixed my hand and seal to this, my
last will and testament.
This>i-l....- day of
\ .-:.' .,') ,
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,2005.
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(SEAL)
Signed, sealed, published and declared by the above-nan1ed Testatrix, Patricia
Ann Duncan as and for her last will and testament in the presence of us, who, at her
request, in her sight and presence, and in the sight and presence of each other, have
hereunto subscribed our names as witnesses.
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Address
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COMMONWEALTH OF PENNSYL V ANlA
: ss
COUNTY OF CUMBERLAND
We, Patricia Ann Duncan John F. Goryl , and Ryanne Shuey . the
Testatrix and the witnesses, respectively, whose names are signed to the attached or
foregoing instrument, being first duly swom, do hereby declare to the undersigned
authority that the Testatrix signed and executed this instrument as her last will, and that
she signed willingly, and that she executed as her free and voluntary act for the purposes
therein expressed, and that each of the witnesses, in the presence and hearing of the
Testatrix, signed the will as witnesses, and that to the best of their knowledge, the
Testatrix was at the time eighteen (18) years of age or older, of sound mind, and under no
constraint or undue influence.
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Sworn or affirmed to and acknowledged before me, this
June,2005.
f:~2, ;:--'
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day of
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Notary :~ubliJ
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Notarial Seal
Margaret A. Breech, Notary Public
City Of Harrisburg, Dauphin County I
My Commission Expires Aug. 10, 2006 I
Member. Pennsylvania Association Of Notaries
3