The URL can be used to link to this page

Home My WebLink About10-20-06 The Law Office of MARIELLE F. HAzEN Certified Elder Law Attorney. An Estate Planning and Elder Law Firm 2000 Unglestown Road Suite 202 Harrisburg, PA 17110 m.: (717) 540-4332 FAX: (717) 5404313 www.hazenelderlaw.com October 18,2006 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 VIA CERTIFIED MAIL Re: Estate of Ethel K. Graybill Inheritance Tax Return To: The Register of Wills: Enclosed for filing please find the original and a copy of the first page of the Inheritance Tax Return for the above-referenced estate. Please date stamp the first page of the return and forward it to our office in the enclosed self-addressed, stamped envelope. Also enclosed is a check in the amount of$15.00 for payment of the filing fees associated with the return. If you have any questions or require any additional information, please do not hesitate to contact me. ~IY' ~ Marci S. Miller Enclosure cc: Darvin Graybill Diann Meck *Certified Elder Law Attorney by the National Elder Law Foundation as authorized by the Pennsylvania Supreme Court REV.1500 EX + (6-00) , . I!! :.:::5~ fd~8 Gfil ~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 OFFICIAL USE ONLY REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INiTIAl) Graybill, Ethel K. DATE OF OEATH (MM-DO-YEAR) I- Z W Q W o w c 01-22-2006 DATE OF BIRTH (MM-DD-YEAR) 03-18-1930 (IF APPLICABLE) SURVMNG SPOUSE'S NAME ( LAST, FIRST AND MIODLE INITIAL) Graybill, Darvin E. FILE NUMBER II 6b COUNTY CODE YEAR SOCIAL SECURITY NUMBER 177 -24-9628 oq~ NUMBER THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER 165-26-6227 48. 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 and 1-1-95) o 3. Remainder Retum (date of death prior to 12-13-82) D 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) o D o o 2. Supplemental Return z o ~ :s :;) l- ii: c( o w ~ ... z w c z C A. fI) W II: ~ U NAME Marielle F Hazen FIRM NAME (If applicable) Law Office of Marielle F. Hazen TELEPHONE NUMBER 717-540-4332 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) 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) 10. Debts of Decedent. Mortgage liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) COMPLETE MAILING ADDRESS 2000 Linglestown Road, Suite 202 Harrisburg, PA 17110 (1 ) None (2) None (3) None (4) None (5) 7,667.44 (6) None (7) None (9) 9,326.70 (10) None 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) 12. Net Value of Estate (Line 8 minus Line 11) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 20.0 CHECK HERf 'F yOU ,C,RE REQUESTING A r~EFUND OF M~ OvFRPAYMENT Copyright 2002 form software only The Lackner Group, Inc. [!J 1. Original Return o 4. Lirnited Estate [!J 6. Decedent Died Testate (Attach copy of Wdl) o 9. Litigation Proceeds Received OFFICIAL USE ONLY o 5=0 :-:-; ;g '.:'.:CO ~.".I "'!::.or- ':/ rTl c~; 3? (8)) c5 cTi .: )(- ;-- :D =i:2 -j (11) (12) (13) (14) 15. Amount of Line 14 taxable at the spousal tax rate, 0.00 x .00 (15) z or transfers under Sec. 9116(a)(1.2) 0 (16) ~ 16.Amount of Line 14 taxable at lineal rate 0.00 x .045 :;) At 17. Amount of Line 14 taxable at sibling rate 0.00 x .12 (17) ::E 0 0 18. Amount of Line 14 taxable at collateral rate 0.00 x .15 (18) ~ 19. Tax Due (19) ,...., t::::) C-:;:) c'"' :1:) r I r'q ( C;) ('" (~-;:) =,>-~ f:.~! E~ o C) -i 1'0 o !l 66 '~~ -l<. ' .-..:j ::- ;,"~ ~ Ul \..~ W -n 9,326.70 insolvent None 0.00 0.00 0.00 0.00 0.00 0.00 Form REV-1500 EX (Rev. 6-00; c Decedent's Complete Address: STREET ADDRESS Sarah Todd Memorial Home, 1000 West South Street CITY Carlisle ISTATE PA \ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. CreditsJPayments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 0.00 0.00 Total Credits (A + B + C) (2) 0.00 . 3. InterestlPenalty if applicable D. Interest E. Penalty Total Interest/Penalty (0 + E) 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 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (3) (4) (5) 0.00 (5A) (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;.................................................................................. ~ ~x: 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 atter December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.................. ............... ............................ ...... ..................... ............ .................. D ~ 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? ................... .................................................................................................. D ~ 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 knowledge and belief. It is true, correct and complete. Declaration of preparer other than the personal AIP/8lI8IlllIlI is based on all infonnatlon of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS Darvln E. Graybill ..~ -e.- SIGNATURE OF PERSON RESPONSIB FOR FILING RETURN ~__'TWE Marielle F Hazen DATE 1532 Main Street Mechanicsburg, PA 17055 ADORESS ADDRESS ()ffh& 2000 Unglestown Road, Suite 202 Harrisburg, PA 17110 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. ~9116 (a) (1.1) (ii)]. The statute does 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 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. S9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedenfs lineal beneficiaries is 4.5%, except as noted in 72 P .S. S91161.2)[72P.S.S9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedenfs siblings is 12% [72 P.S. S9116 (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. Rev.1508 EX+ (....) * SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA NlERITANCE TAX RETURN RESIDENT DECEDENT Graybill, Ethel K. FILE NUMBER 21-- ESTATE OF Include the proceeds of litigation and the date the proceeds were received by the estate. All property joIntly--.ed with the right of 8Urvlvorshlp muat be dlaclOHCl on schedule F. ITEM NUMBER DESCRIPTION 1 Allstate Annuity - Contract # GA18296230-MP Estate designated as beneficiary VALUE AT DATE OF DEATH 7.667.44 TOTAL (Also enter on Line 5, Recapitulation) 7.667.44 (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-1!102 EX+ (8-98) . SCHEDULE H.A FUNERAL EXPENSES continued COMMONWEAL 1M OF PENNSYLVANIA NHERITANCE TAX RETURN RESDENT DECEDENT Graybill, Ethel K. IFILE NUMBER 21- ESTATE OF ITEM NUMBER DESCRIPTION AMOUNT 1 Malpezzi Funeral Home - Funeral expenses 9.326.70 Subtotal 9.326.70 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-A (Rev. 6-98) REV-1513 EX+ (~) ESTATE OF NUMBER I. * SCHEDULE J BENEFICIARIES FILE NUMBER 21- SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) 100% Total Enter dollar amounts for distributions shown above on lines 15 throuah 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 COMMONWEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Graybill, Ethel K. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS pndude outright spousal C1istrlbutions, and transfers under Sec. 9116(aX1.2)] RELATIONSHIP TO DECEDENT Do Not Ust Trus"".' 0.00 TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Darvin Graybill 1532 Main Street Mechanicsburg, PA 17055 Husband B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS Copyright (c) 2002 fonn software only The Lackner Group, Inc. Fonn PA-1500 Schedule J (Rev. 6-98)