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HomeMy WebLinkAbout07-23-06 REV -1500 EX ~ (6-00) w .... >::~CI) Oil:>:: w"-U :z:00 ull:..J "-,,, "- <l: '. REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 21 2006 COUNTY CODE YEAR SOCIAL SECURITY NUMBER 0412 NUMBER .... :z w a w u UJ a : DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) i WILHELM, MARGARGET L. 226-20-6275 i DATE OF DEATH (MM-DD-YEAR) i DATE OF BIRTH (MM-DD-YEAR) I ! 01/10/2006 r 12/10/1923 i (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) I i THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER I I o 3. Remainder Return (date of death prior 10 12-13-82) o 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes ,~ o ~ o 1. Original Return 2. Supplemental Return 4. Limited Estate 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach copy of Trust) 1 D. Spousal Poverty Credit (date of death between 6. Decedent Died Testate (Attach copy of Will) 9. Litigation Proceeds Received .... z w o z o "- THIS:SECTION MUST' ~AME Lisa Marie Coyne I FIRM NAME (If applicable) ! Coyne & Coyne, P.e. )fELEPHONE NUMBER I 717/737-0464 .) I COMPLETE MAILING ADDRESS i I 3901 Market Street Camp Hill, PA 17011-4227 (1 ) None (2) None (3) No'ne (4) None --.---- (5) 14,436.59 (6) None (7) 5,500.00 (8) (9) 38,708.74 (10) 31,339.40 OFFJCiAL. USE ON1-.- \" J I I ! " ., ! I 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) z o ;:: <l: ..J => .... il: <l: u W Il: 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) 10, Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 19,936.59 11. Total Deductions (total Lines 9 & 10) (11 ) 70,048.14 12. Net Value of Estate (Line 8 minus Line 11) (12) insolvent 13. Charitable and Governmental Bequests/Sec 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) 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 x .045 (16) 0 16. Amount of Line 14 taxable at lineal rate ;:: ;:; => (17) "- 17. Amount of Line 14 taxable at sibling rate x ,12 :;; 0 u ~ 18. Amount of Line 14 taxable at collateral rate x ,15 (18) 19. Tax Due (19) 120. 0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. >> BESURE TdANSWER'AUJQUES:T10NSbNREV~SESiDE~No,fte'CAECK:MA1H << Copyright 2000 form software only The Lackner Group, Inc, Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 1700 Market Street CITY Camp Hill ! STATE I PA I ZIP 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Creditslpayments A. Spousal Poverty Credit B, Prior Payments C. Discount (1 ) Total Credits (A + B + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) 4. 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 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + SA. This is theBALANCE DUE. (3) 0.00 (4) (5) 0.00 (SA) (5B) 0.00 Make Check Payable to: REGISTER OF WILLS, AGENT 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;............................................................................. 8 ~ b. retain the right to designate who shall use the property transferred or its income;................................ ~ c. retain a reversionary interest; or............................................................................................................ 0 ~ d. receive the promise for life of either payments, benefits or care?........................................................... 0 ~ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?. ....... ............ ................. ..... ...................... ............................................... ~ 0 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her de'ath?......... 0 ~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?............................................................................................................... 0 ~ 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 retum. including accompanying schedules and statements, and to the best of my know.edge and belief. it is true, correct and complete. Declaration preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DO~Jl,Gale Pugh J \ DATE 300 Ri4ge Road, Lot 54 Etters, Y'A 17319 (;~ h d,J-C{:' DATE ADDRESS SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE Lisa Marie Coyne ADDRESS DATE 3901 Market Street Camp HilI, PA 17011-4227 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. S9116 (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. S9116 (a) (1.1) (Ii)]. The statutedoes 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 al: death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 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 P.S. S9116 1.2) [72 P.S. 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 P .S. S!~116 (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. SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF WILHELM, MARGARGET L. i FILE NUMBER I 21 - 2006 - 0412 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 M&T Bank Checking Account DESCRIPTION VALUE AT DATE OF DEATH 14,436.59 TOTAL (Also enter on Line 5, Recapitulation) 14,436.59 *' SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT WILHELM, MARGARGET L. i FlUE NUMBER 1 i 21-2006-0412 ESTATE OF 2 This schedule must be com leted and filed if the answer to an , I DESCRIPTION OF PROPERTY 1 DATE OF DEATH % OF I I Include the name of the transferee, their relationship to decedent and the date oftransfer.'lv UE OF E DECD'S 1 EXCLUSION I TAXABLE VALUE Attach a copy of the deed for real estate. i AL ASS TIINTEREST l (IF APPLICABLE) Gale Pugh-- Christmas Gift i 2,081.841 I 2,5001 0.00 Callie Holdawy-- Christmas Gift 8,000.0011 2,500.001 5,500.00 I I I I I ITEM NUMBER TOTAL (Also enter on line 7, Rt;lcapitulation) 5,500.00 COMMONW~AL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DEC~D~NT SCHEDULE H RJNERAL EXPENSES & ADIVIINISTRATIVE COSTS ESTATE OF WILHELM, MARGARGET L. FILE: NUMBER 21 - 2006 - 0412 Debts of decedent must be reported on Schedule I. ITEM NUMBER A. 1. FUNERAL EXPENSES: Myers-Harner Funeral Home DESCRIPTION B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Dora Gale Pugh Social Security Number(s) I EIN Number of Personal Representative(s): Street Address 300 Ridge Road, Lot 54 City Etters State P A Year(s) Commission paid 2006 2. Latz Funeral Home, Salem, Virginia 3. Sherwood Memorial Park 4. Reception Zip 17319 2. Attorney's Fees COYNE & COYNE, P.e. 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address AMOUNT 5,054.00 City Relationship of Claimant to Decedent State Zip 4. Probate Fees Cumberland County Register of Wil1s-- Advanced by Executrix 5. Accountant's Fees 2 Cumberland Law Journa1--Lega1 Advertisement 1,852.16 2,035.00 400.00 1,500.00 2,000.00 108.00 39.00 75.00 25,645.58 6. Tax Return Preparer's Fees Total of Continuation Schedule(s) TOTAL (Also enter on line 9, Recapitulation) 38,708.74 7. 1 Other Administrative Costs Postage Schedule H Funeral Expenses & Adninistrative Costs cootinued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF WILHELM, MARGARGET L. FILE NUMBER 21 - 2006 - 0412 3 Patriot News--Legal Advertisement 110.00 4 Toll Calls for Executrix 25.00 5 Lodging, Meals, and Mileage for Executrix 300.00 6 Inheritance Tax Filing Fee 15.00 7 DPW Claim-- Medical Expenses during last 6 months 25,195.58 Page 2 of Schedule H *' SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF WILHELM, MARGARGET L. FlUE NUMBER 21 - 2006 - 0412 Include unreimbursed medical expenses. ITEM NUMBER 1 Discover Card DESCRIPTION AMOUNT 3,959.52 2 MBNA 6,425.18 3 HFC Credit 11,956.96 4 Gale Pugh-- Real Estate Taxes Paid 1,573.00 5 DPW Claim (Other than 6 months medical expenses prior to Death) 6,965.54 6 Uncleared checks 459.20 TOTAL (Also enter on Line 10, Rl~capitulation) . 31,339.40 REV.1513 EX+ (9-00) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF WILHELM, MARGARGET L. FILE NUMBER 21 - 2006 - 0412 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT Do Not Llst.Irusle_etsl-- AMOUNT OR SHARE OF ESTATE I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) i Dora Gale Pugh 300 Ridge Road, Lot 54 Etters,PA 17319 Daughter 1/2 of Residual 2 Callie Loretta Holdaway i 2913 West 2300 North Clinton, Utah 84015 Daughter 1/2 of Residual Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover she~t II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEEr " ~ "" ~g ~~ -~c-< ""@ ~c3 ~ ~ ~ ~ ~ ~ ~ LAST WILL OF VARGARET L. VJIlHELM I, MARGARET L: WILHELM, of SOli, South 20th Street, Lower Allen Township, Cumbe,rIand County, . Pennsylvania, declare this to be my Last Will and revoke any Wills or Coaicils heretofore made by me_ ITEM 1: I direct that all my just debts and funeral expenses i be paid as soon as practicable after my death. I ITEM "2: I direct that all tcn,:es. that may be assessed in consequence. of my death, of what.evEor nature and bywhateve:l;" jux:isdicti6n imposed, shall be paid from 'my residuary estate as a part of the expense of the administration of my estate. ITEM 3: I direct that the real estate and improvements thereon located at 5Q4 South 20th Street, Lower Allen Township, Cumberland County, pennsylvania, and any and all other real estate wheresoever situate which I may possess at the time Qf my decease, be sold by my personal representative, !l.ereinafter rnen- tioned, at public 'or private sale.' I direct that the proceeds from said sale be divided equally among the following individuals: CALLIE. LORETTA HOLDAWAY, of 3823 N. lOSth Street, Omaha, Nebraska, and DORA GAIL PUGH, of Cedar Hill Drive, Route 3, Dover, PA. In the event any of the arorementioned individuals predecease me, 1: then direct that i?aid deceased in.aividual" s share be received by the survivor. ITEM 4: All the rest, rescidt-e and remainder or my estate; excluding the real es'tate mentioned in Item 3, of whatever kind and wheresoever situate, together with the insur&"l.ce thereon, I give and beClueath in eq'ual shares to CALLIE LORETTA HOLDAWAY and DORA GAIL PDGlL Ih theevente.i.ther _ of the two mentioned - individuals predecease me,- Id-irect that said deceased individuals share be received by thechildre,.""l of the (ieeeased h'l.dividual in equal s?-ares. In- the event that .-there an~ no children or said individual living, I direct that the said indi,~duals share De re.ceived by the survivor of the two beneficiaries noted in this paragraph. :TEM 5; I direct that my body be interred next to my husband in the SHERWOOD BURIAL PARK, Salem, Virginia. ITEM 6 : I hereb'y-i1ppointMARSP,,-IiLLH. ELLIS, of Fort Lewis, Virginia, ExeC:utor or this my Last Will. In the event MARSHALL H. ELLIS, fails to qualify or ceases to act as Executor.. I appoint CCNB BANK, N .A., 21st -&Market Streets, 'Camp Hill, Pennsyl~ania, as Executor or this my LastWi.ll. ITEM 7; I direct that my personal representative shall be required to- give bond for the faithful perfomance or his dutie s in &""lY jurisdiction. ITEM 8; In the event any benefici.ary of this my Last Will shall be a minor at the time or my decease, I hereby appoint MARSHALL H. ELLIS, as guardian of said prope.ity of minor children. INvrrTNESS WHEREOF, I have -hereunto set my hand thisej/>'>...L ,;~ day of {2..e..--- 6 , 19~ , '1;//, J -;r/ . '/;, ~~4'-tu,A A /~/L;,."A/ MaJ?&'ar~t L.. Wilhe~ l~ \ I I I ~ ,.~, ----------~------------~-+-_._----------- -'---I Theprecel:1ing~::"ins t.rument, consis ting of this and two (2) ofher'fypevritt~ripages>.eacJiidentif:tedby the signature oE the. Tes'tatrbr.. wason th~ day and'date i~eTedE sigriear published, and decla.red by MARGARET L 'WILHELM, :':the Testatrix therein named a~s and, for her Last Will; in the }Jresence of us, who, at 'her request, in her presence, and' in the presence of each other have subscribed ",ur n$lles as witness hereto. M4KMfi)&4t~eddmg a' iding at 3 q O} //YlIl1.Jtd S h '~H mIA, J7(J1j \ 5 'S. t~'i2C\.l,~T, t\ ~G\~~TCSb~ ,YA\ 105'5' ~---- \- -~;.;.~ COMMONWEALTH OF PENN SYLVAN LA ) ) s s: COUNTY OF CUMBERLAND ) i \ i \ I :\ \ we, MARGARETL. WILHELM, MeN. Q'{r--. Co "iN. C ,and ~>J.\C C. ~1-\~~~S?Gf>,~e. . the Tes:tatrix aand the witnesses respectively, whose names are signed to the attached or foregoing in.strument, being first. duly swo~, do hereby declare to, the undersigned authori.ty tha't the: Testatrix signed and executed the instrument as her LastWi.11 and that ::she had signed v;ri.llingly andtha.t she ex,ecuted it as. her fi'eeanc1 voluntary act for the purpose therein expres.sed, and that each of:the :","itne,sses, in the preseneeand heca:ring of the Testatrix,",signed the Will as w-:Ltness .and that to the best of his,or h!~r knowledge, the Tes- tatrix was at the'time eighteen (18) years of age or older, of sound mind and under no constraint or undueinfl-::Lence. ..., ~ ,~ Subscribed, sworn to and a,c1rnowledge before me, . A~Q._ m ~~it,1P ' by MARGARET L. WUHEUf, the T:statrix and sub.scribed and sworn to before mebyl,-\tt.\~'1 f-- Cdi Nt:. and\)M\Cr..s~'4~"'-ES?e~L. ..ritnesses, this J'I~:::t: day of "~ 'lLL' ~' (L.~"" . , . Notary 'Public' I . .,' 'f\E\.I'l\ M. GRIFFITH, NaWY IIQ. C.. SEAi~-). Camp Hi-ll, {:t.:mb~r1aml (C,; :rA.: "" ~ir-Lr-...,;;~,:" ,,;~ ~i+pjr~s Aprh-18.. t9B.S ,,19&.