HomeMy WebLinkAbout09-28-06
REV.1500 eX + 16.00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
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McDanel Kathalene S
DATE OF DEATH (MM-DD-Year)
REV -1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DATE OF BIRTH (MM-DD-Year)
5/21/2006 2/24/1919
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST. AND MIDDLE INITIAL)
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~ 1. Original Return
D 4. Limited Estate
~ 6. Decedent Died Testate (Attach copy of Will)
D 9. Litigation Proceeds Received
o 2. Supplemental Return
D 4a. Future Interest Compromise (date of death after 12-12-82)
D 7. Decedent Maintained a Living Trust (Attach copy of Trust)
D 10. Spousal Poverty Credit (dale of death between 12-31.91 and 1-1-95)
OFFICIAL USE ONLY
FILE NUMBER
21 -0 6 047 7
""'COONTYCOOE --YEAR- - - NuM'iiER--
SOCIAL SECURITY NUMBER
o 9 5,- 2 0 - 6 4 7 0
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WillS
SOCIAL SECURITY NUMBER
o 3. Remainder Return (date 01 death prior to 12-13-82)
o 5. Federal Estate Tax Return Required
_ 8. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113(A) (Attach Sch 0)
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THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
David H. Stone Es uire 414 Bridge Street
FIRM NAME (If Applicable)
Stone LaFaver &Shekletski
TELEPHONE NUMBER
717 774-7435 New Cumberland PA 17070-
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)
D 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)
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)
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
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(2)
(3)
(4)
(5)
(6)
(7)
(9)
(10)
14. Net Value Subjectto Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
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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
0.00 X _ (15)
10,550.79 X .045 (16)
0.00 X 12 (17)
0.00 X .15 (18)
(19)
20. 0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
(8)
(11)
(12)
(13)
(14)
OFFICIAL USE ONLY
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26,018.16
8,714.80
6,752.57
15,467.37
10,550.79
10,550.79
0.00
474.79
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0.00
474.79
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
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ece en s ampl e e ress:
. STREET ADDRESS 1000 West South Street
CITY I STATE I ZIP
Carlisle PA 17013-
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
474.79
Total Credits (A + B + C )
(2)
0.00
3. InteresUPenalty if applicable
D. Interest
E. Penalty
0.00
Totallnterest'Penalty ( D + 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, A GENT
0.00
474.79
474.79
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 [&]
b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 [&]
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 death? ................. 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.
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PA 17070
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)J.
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)J.
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 P.S. 99116(a)(1.211.
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. 39116(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. 39116(a)(1.311. 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-1508 EX + (6-98)
.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
McDanel Kathalene S
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
21 Op
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.
0477
ITEM
NUMBER
1.
2
3
DESCRIPTION
Petty cash
PNC Bank-Checking Acct. #5004282159
Prine. $20,948.60, Int. $8.01
Sarah Todd Nursing Home-Reimb. on services
VALUE AT DATE
OF DEATH
147.09
20,956.61
2,218.33
TOTAL (Also enter on line 5. Recapitulation) $
(If more space IS needed, insert additional sheets of the same size)
23,322.03
REV-1509 EX + (6-98)
'*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF
McDanel Kathalene. S
FILE NUMBER
21 06
0477
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME
ADDRESS
RELATIONSHIP TO DECEDENT
A. David R. McDanel
4190 Roth Farm Village Circle
Mechanicsburg, PA 17050
Son
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JOINTLY-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 DECD'S VALUE OF
NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'SINTERES
1. A. 2/3/06 PNC Bank-Joint Checking Acct. #50-0477-7776 5,392.26 50. 2,696.13
with David McDanel
TOTAL (Also enter on line 6, Recapitulation) $ 2,696.13
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(If more space is needed, insert additional sheets of the same size)
REV-1511 EX + (12-99)
'*
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
McDonel Kathalene. S
FilE NUMBER
21
06
0477
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Parthemore Funeral Home-services rendered 210.80
2 Parthemore Funeral Home-funeral expenses 6,068.00
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. Attorney Fees David H. Stone, Esquire 2,000.00
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 Register of Wills 106.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Salem United Methodist Church-deed prep. on cemetery lots 100.00
8. Register of Wills-filing Inh. Tax Return and Inventory 30.00
9. Reserve for closing expenses 200.00
TOTAL (Also enter on line 9, Recapitulation) $ 8,714.80
(If more space is needed, Insert additional sheets of the same size)
REV-1512 EX + (6-98)
'*
SCHEDULE.
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
McDonel Kathalene. S
FILE NUMBER
21 06
0477
Include unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION
VALUE AT DATE
OF DEATH
1 Pharmerica~medications
21.00
2 Lancaster Physician's Managemt.-services rendered
12.07
3 Pharmerica~medication
7.00
4 West Shore Emergency-ambulance service
32.00
5 Sarah Todd Nursing Home~services rendered
6,680.50
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
6 752.57
. REV.1513 EX. '_
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE J
BENEFICIARIES
FILE NUMBE~
M .nnn~1 Kathalene S 21 06 0477
RELATIONSHIP TO DECEDSNT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S} RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2}J
1. David Russell McDonel Lineal 2,637.70
4190 Roth Farm Village Circle
Mechanicsburg, PA 17050
2 James Leslie McDonel Lineal 2,637.70
104 Cherrywood Road
Port Matilda, PA 16870
3 Michael Eugene McDonel Lineal 2,637.69
1124-09 Columbus Avenue
Lemoyne, PA 17043
4 Barbara Ann McDonel a/kla Barbara Ann Klase Lineal 2,637.70
973 Lewisberry Road
Lewisberry, PA 17339
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 11- 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)
~p\wl::s\McDONELkathalene
LAST WILL AND TESTAMENT
OF
KATHALENE S. McDONEL
I, KATHALENE S. McDONEL, of Mechanicsburg, Cumberland County,
Pennsylvania, declare this to be my last will and revoke any will
previously made by me.
ITEM I:
I direct that my Co-Executors hereinafter named shall
pay all my just debts and funeral expenses as soon as conveniently may
be done after my decease from the residue of my estate.
ITEM II: I devise and bequeath all the rest, residue and
remainder of my estate of every nature and wherever situate to my
husband, RUSSELL L. McDONEL, if he survives me.
ITEM III: Should my husband, RUSSELL L. McDaNEL, fail to survive
me, I devise and bequeath all the rest, residue and remainder of my
estate, of every nature and wherever situate, in equal shares to such
of my children as survive me, DAVID RUSSELL McDaNEL, MICHAEL EUGENE
McDaNEL, BARBARA ANN McDaNEL, and JAMES LESLIE McDaNEL.
ITEM IV: I appoint my sons, DAVID RUSSELL McDONEL and JAMES
LESLIE McDONEL, or the survivor of them, Co-Executors of this my last
will. Should both my sons, DAVID RUSSELL McDONEL and JAMES LESLIE
McDONEL, fail to qualify or cease to act as Executors, I appoint my
Page 1 of 4
daughter, BARBARA ANN McDONEL and my son, MICHAEL EUGENE McDONEL, or
the surVlvor of them, Co-Executors of this my last will.
ITEM V: No fiduciary acting hereunder shall be required to post
bond or enter security for the faithful performance of his/her duties
In any jurisdiction.
IN WITNESS WHEREOF, I, KATHALENE S. McDONEL, have hereunto set my
hand and seal this
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day of
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, 2003.
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KATHALENE S. McDONEL
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SIGNED, SEALED, PUBLISHED and DECLARED by KATHALENE S. McDONEL,
the Testatrix above named, as and for her Last Will and Testament, and
in the presence of us, who at her request, in her presence and in the
presence of each other, have subscribed our names as witnesses.
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Page 2 of 4
COMMONWEALTH OF PENNSYLVANIA:
SS:
COUNTY OF CUMBERLAND
I, KATHALENE S. McDONEL, the Testatrix whose name lS signed to
the attached or foregoing instrument, having been duly qualified
according to law do hereby acknowledge that I signed and executed this
instrument as my last will; that I signed it willingly and that I
signed it as my free and voluntary act for the purposes therein con-
tained.
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Sworn to or affirmed to and acknowledged before me by KATHALENE
S. McDONEL, the Testatrix, this 10 day of )\.'(-",\.,1j,-... ,2003.
N01ARIAL SEAL
KATHLEEN KEIM, Notary Public
New Cumberland Rem, Cumooiland Co.
My Commission Expires Dec. 5, 2006
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Page 3 of
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COMMONWEALTH OF PENNSYLVANIA
SS:
~OUNTY OF CUMBERLAND
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the witnesses whose names are signed to the attached or foregoing
instrument, being duly qualified according to law, depose and say that
we were present and saw Testatrix sign and execute the instrument as
her last will; that Testatrix signed willingly and that she executed
it as her free and voluntary act for the purposes therein expressed;
that each of us in the hearing and sight of the Testatrix signed the
will as witnesses; that to the best of our knowledge, the Testatrix
was at that time eighteen or more years of age, of sound mind and
under no constraint or undue influence.
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Sworn to or affirmed to and acknowledged before me by
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'v'litnesses, this
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NOT.c\RiAL SEAL
KATHLEEN KElM, No!:lI'Y Public
New Cumberland 80m,; C:l:m~jGffand Co.
My Commission Expires Dec. 5. 2006
Page 4 of 4
0PNCBAN<
June 29, 2006
David H. Stone
414 Bridge Street
P.O. Box E
New Cumberland, P A 17070
RE: &tate of Kathalene S. McDanel, deceased
SSN: 095-20-6470
000: 5/21/2006
Dear Mr. Stone:
In response to your request for Date of Death balances for the customer noted above, our
records show the following:
Checking Accounts
Account #5004282159
Established 04/23/2004
KATHALENE MCDONEL
DOD balance: $20,948.60 + $8.01 accrued interest
Account #5004777776
Established 02/03/2005
KATHALENE MCDONEL
DA VID MCDONEL SR
DOD balance: $5,392.26 (non.interest bearing)
Please note that this office only provides date of death balances for deposit acoounts
(IRAs, CDs, Checking and Savings accounts). We do not process any financial
transactions or provide statements. If you need assistance with any of these items,
please call1-888-PNC-BANK (1-888~762-226S) or stop by your local PNC Bank branch
office.
Sincerely,
~~~
Rachelle Wells
1-800-762-1775
P7 -PFSC-04-F
500 first Ave.
Pitcsburgh PAl 5219
Member FDIC
TOTAL P.01