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HomeMy WebLinkAbout12-27-06 ....J 15056041147 REV-1500 EX (06-05) PA Department of Revenue Bureau of Individual Taxes ~ PO BOX.280601 ~ Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death OFFICIAL USE ONLY Year File Number " \ S \ County Code INHERITANCE TAX RETURN 21 RESIDENT DECEDENT t;~ Date of Birth 07051911 10072006 Decedent's Last Name Suffix Decedent's First Name ATHA DAYTON (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return ,--- 2. Supplemental Return 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 4. Limited Estate 4a. Future Interest Compromise (date of death after 12-12-82) X 6. Decedent Died Testate 7. Decedent Maintained a Living Trust (Attach Copy of Will) (Attach Copy of Trust) 9 litigation Proceeds Received 10 Spousal Poverty Credit (date of dealh . between 12-31-91 and 1-1-95) o B. Total Number of Safe Deposit Boxes 11.Election to tax under Sec. 9113(A) (Attach Sch. 0) MI M MI CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number HILLARY A. DEAN 7172433341 Firm Name (If Applicable) MARTSON DEARDORFF WILLIAMS & OTTO First line of address REGISTER OF WILLS USE ONLY C) 10 EAST HIGH STREET Second line of address City or Post Office CARLISLE ,..-....., ) -"J l>A-t~ ?ILED 3.: :':1 c.) State PA ZIP Code 17013 ",-. c::;:.. f'.", -.J f'V \.D Correspondent's e-mail address: 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 of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE Kenwood P. Dayton II ADDRESS 53097 DATE Hillary A. Dean 10 East High Street, Carlisle, PA 17013 Side 1 L 15056041147 15056041147 ....J \ <'2\rv -.J 15056041147 REV-1500 EX (06-05) PA Department of Revenue Bureau of Individual Taxes ~ PO BOX.280601 '~ Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death OFFICIAL USE ONLY County Code Year INHERITANCE TAX RETURN 21 RESIDENT DECEDENT File Number Date of Birth 10072006 07051911 Decedent's Last Name Suffix Decedent's First Name ATHA MI M DAYTON (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Sodal Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WillS FILL IN APPROPRIATE OVALS BELOW X 1. Original Return 2. Supplemental Return 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 4. Limitl3d Estate 4a. Future Interest Compromise (date of death after 12-12-82) X 6. Decedent Died Testate (Attach Copy of Will) 7 Decedent Maintained a Living Trust . (Allach Copy of Trust) o 8. Total Number of Safe Deposit Boxes 9. Litigation Proceeds Received 10 Spousal Poverty Credit (date of death . between 12-31-91 and 1-1-95) 11. Election to tax under Sec 9113(A) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number HILLARY A. DEAN 7172433341 Firm Name (If Applicable) MARTSON DEARDORFF WILLIAMS & OTTO First line of address REGISTER OF WILLS USE ONLY 10 EAST HIGH STREET Second line of address City or Post Office CARLISLE DATE FILED State PA ZIP Code 17013 Correspondent's e-mail address: 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, ,t 's true, corre . and com tete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge SIGNATUR 0 E, PO IBL~R FILING RETURN DATE Kenwood P. Dayton" ) 2- 2 (- 2.006 9914 W. Huntington Drive, Mequon, WI 53097 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE Hillary A. Dean ADDRESS 10 East High Street, Carlisle, PA 17013 Side 1 L 15056041147 15056041147 -.J --.J 15056042148 REV.1500 EX Decedent's Social Security Number Decedent's Name: ATHA MAE DAYTON RECAPITULATION 1. Real Estate (Schedule A)...................................................................................... 1. 2. Stocks and Bonds (Schedule B)........................................................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3. 4. Mort9ages & Notes Receivable (Schedule D)........................................................ 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E)................ 5. 4,905.80 15,083.91 6. Jointly Owned Property (Schedule F) Separate Billing Requested............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) i Separate Billing Requested............. 7. 19,989.71 12,211.19 4,423.21 16,634.40 3,355.31 8. Total Gross Assets (total Lines 1-7).................................................................. 8. 9. Funeral Expenses & Administrative Costs (Schedule H)...................................... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)................................ 10. 11. Total Deductions (total Lines 9 & 10)................................................................. 11. 12. Net Value of Estate (Line 8 minus Line 11 )............................._............................ 12. 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J).............................................. 13. 14. Net Value Subject to Tax (Line 12 minus Line B).............................................. 14. TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, of transfers under Sec. 9116 (a)(1.2) X ~ 16. Amount of Line 14 taxable at lineal rate X .045 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 3 , 355 .31 o .00 15. o .00 16. 150.99 17. 0.00 18. o .00 19. 150.99 3,355.31 o .00 0.00 19. Tax Due........................................................... .................................................... 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. D Side 2 L 15056042148 15056042148 --.J REV-1500 EX Page 3 Decedent's Complete Address: DECEDENT'S NAME Atha Mae DAYTON -- - --------------------------------..---- STREET ADDRESS 4837 East Trindle Road File Number 21 -- CITY STATE ZIP Mechanicsburg PA 17050 Tax Payments and Credits: 1. Tax Due (Pag,e 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 150.99 7.55 3. Interest/Penally if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) 7.55 Total Interest/Penalty (0 + 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 + 5A. This is theBALANCE DUE (3) (4) (5) 143.44 (5A) (5B) 143.44 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;................................ x c. retain a reversionary interest; or..............................._............................n............................n................ X d. receive the promise for life of either payments, benefits or care?........................................................... x 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?... .................. ....... ............................... n.......................... ..n..................... x 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?........ x 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?............................ .n............................ n............................._.................... x IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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 three (3) percent [72 P.S. 99116 (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 zero (0) percent [72 P.S. 99116 (a) (1.1) (iill. The statutedoes not exemota 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 zero (0) percent [72 P.S. 99116 (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 four and one-half (4.5) percent, except as noted in 72 P.S. 99116 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 twelve (12) percent [72 P .S. 99116 (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+ (6-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF DAYTON, Atha Mae FILE NUMBER 21-- 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 DESCRIPTION VALUE AT DATE OF DEATH 1 F&M Trust, CD 015-2955812 2.005.80 2 Country Meadows, reimbursement of nursing home fees paid 2.900.00 TOTAL (Also enter on Line 5, Recapitulation) 4.905.80 (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-1509 EX+ (6-98) .. COMMONWEALTH OF PENNSYLVANIA INHER.lTANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY E5TATE OF IFILE NUMBER DAYTON, Atha Mae .. 21-- 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 A. Lethi L. Dayton-Rivers ADDRESS RELATIONSHIP TO DECEDENT 47 Tuscany Court Camp Hill, PA 17011 Daughter-in-Law B. C. JOINTLY OWNED PROPERTY: LETTER DESCRIPTION OF PROPERTY %OF DATE OF DEATH DATE ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR VALUE OF ASSET INTEREST DECEDENT'S INTEREST JOINTLY-HELD REAL ESTATE. 1 A 03/2005 Member's 1 st checking 511-266555 23.483.24 50.000% 11.741.62 2 A 03/2005 Member's 1 st savings, 500-266555 763.49 50.000% 381.75 3 A 03/2005 Member's 1 st Money Management, 5.921.07 50.000% 2.960.54 505-266555 TOTAL (Also enter on Line 6, Recapitulation) 15.083.91 (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 F (Rev. 6-98) REV-1151 EX+ (12-99) SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF DAYTON, Atha Mae FILE NUMBER 21-- Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached 10,996.19 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip - Year(s) Commission paid 2. Attorney's Fees Martson Deardorff Williams & Otto 1,200.00 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 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 15.00 TOTAL (Also enter on line 9, Recapitulation) 12,211.19 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev.1502 EX+ (6.98) *' SCHEDULE H-A FUNERAL EXPENSES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT DAYTON, Atha Mae FILE NUMBER 21-- ESTATE OF ITEM NUMBER DESCRIPTION 1 Fogelsanger-Bricker Funeral Home, Shippensburg, PA AMOUNT 8,139.12 2 Funeral Reception - Lighthouse Restaurant, Chambersburg, PA 285.00 3 Cemetery Fees - Amberson Cemetery, Shippensburg, PA 300.00 4 Funeral expense - Travel Expenses for family from Wisconsin and Arizona to plan and attend funeral 1,739.74 5 Lethi L. Dayton-Rivers, reimbursement for funeral reception expenses 532.33 Subtotal 10.996.19 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-A (Rev. 6-98) Rev-1512 EX+ (6-98) ,~ ~ SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF DAYTON, Atha Mae FILE NUMBER 21-- Include unrelmbursed medical expenses. ITEM NUMBER DESCRIPTION 1 Ambulance and paramedic fees - West Shore EMS VALUE AT DATE OF DEATH 988.96 2 Manor Care, account payable 12.00 3 Debt - Verizon, account payable 129.00 4 Outstanding check - Members 1 st checking 511-266555 on date of death 3.293.25 TOTAL (Also enter on Line 10, Recapitulation) 4,423.21 (If more space is needed. additional pages of the same size) Copyright (c) 200:2 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98) REV.1513 EX+ (9-00) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF 1 DAYTON, Atha Mae NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal Clistributions, and transfers under Sec. 9116(a)(1.2)] Lethi L. Dayton-Rivers 47 Tuscany Court Camp Hill, PA 17011 FILE NUMBER 21-- NUMBER RELATIONSHIP TO DECEDENT Do Not List Trustee(s) SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) I. Daughter-in-law 3,355.31 2 See attached explanation Total 3,355.31 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 SHEET 0.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 ScheduleJ (Rev. 6-98) F:\FILESIDA TAFILEIEST A TES\12206.I.sch.j Estate of Dayton, Atha Mae File No. 21-06- Schedule J Explanation: Pursuant to 72 P.S. S9126, the transferee ofthe joint accounts listed on Schedule F herein shall be allowed deductions to the extent that said transferee has actually paid the deductible items due to the fact that the estate subject to administration is insufficient to pay the deductible items. Such transferee of the accounts listed on Schedule F has paid or will pay all deductions in excess of the asset listed on Schedule E herein. I I II II I q II I, 'I II I I-'ENCH A:-.D CRESSLER I ATTORNEYS AT LAW I I I I 224 MARKET ST. NEWPORT. PA 17074 TEL: (717) 567-3139 FAX: (7'7) 567-3130 1 . d ~ -~ -- l ~,'\ -..' ~ 1L~~,(!; W3fi.1L ~Jlm 'CltQE~W~;Wl<<jl~ ;1 ~ "\:::,1 I, ATHA M. DAYTON, of Newville Borough, Cumberland County, Pennsylvania, being of sound mind, memory and understanding, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all Wills by me heretofore made. FIRST: I direct payment of the expenses of my last illness, funeral and burial costs from my residuary Estate, as an expense of my Estate, as soon after my death as conveniently may be done. All Federal, State and other death taxes payable because of my death, with respect to the property forming my gross Estate for tax purposes, whether or not passing under this Will, including any interest or penalty imposed in connection with such tax, shall be considered a part of the administration of my Estate and shall be paid from my residuary Estate without apportionment or right to reimbursement. SECOND: All the rest, residue and remainder of my estate, whether real, personal or mixed, of which I shall die seized and possessed, and to which I may be entitled at the time of my decease, and wheresoever the same may be situate, I give, devise and bequeath in three equal shares unto my three grandchildren, Tressia M. Pankewicz, Lulu G. Dayton and Kenwood P. Dayton, II. In the event any of my grandchildren fails to survive me, then the share of that grandchild who predeceases me shall be distributed to her or his issue per stirpes. THIRD: In addition to all powers granted by law, I give my Executor/rix, hereunder, the following powers, which may be exercised without leave of court: to sell at public or private sale, to exchange, or to lease for any period of time, any real or personal property, or interest therein, and to give option for sales or leases, and to give a good deed of conveyance or bill of sale for the transfer thereof. FOURTH: I nominate, constitute and appoint KENWOOD P. DAYTON, II as the Executor of this my Last Will and Testament and my Estate. In the event he is unable or unwilling to serve, then I nominate, constitute and appoint, TRESSIA M. PANKEWICZ, as Executrix of this my Last Will and Testament and my Estate. dEt.:F:n !')n 11 ~~n FIFTH: I direct that no Executor/rix acting under this Will shall be required to enter bond for the faithful performance of duties, in any jurisdiction. IN WITNESS WHEREOF, I, the said ATHA M. DAYTON, have hereunto set my hand and seal, to this my Last Will and Testament, this Jtrl&ay of December, 2001. () ,,- .I {"I :' AT~'-M. f?AYTO~'7 /C-" (SEAL) The writing contained in this and the preceding sheet was signed and sealed by the above named, ATHA M. DAYTON, and by her published and declared as and for her the Last Will and Testament, in the presence of us, who have hereunto subscribed our names as witnesses at her request, in~;;;;c0 ~ 2. rJJ ":::::' Address: I il I, 'I I: ,I \, HENCH AND CRESSLER I A1TOHNEYSAT~AW !I :1 1\ II 224 MARKET ST. NEWPORT, PA . i074 TEL: (717) 567-3139 FAX: (717) 567-313C 2.d gt try, /......,J C~ V P~.~) Cl/1 17tl7P i 7lcb.k, f'^c'n'\~\. .~~ GJ... '\. . ~ ......J5)." \')(. 7l 0 C; ; dE-v:EO 90 11 ~on HENCH AND CRESSLER ATTORNEYS AT LAW 224 MARKET ST. NEWPORT, PA 17074 TEL: (717) 567-3139 FAX: (717) 567-3130 Z"d /~ ~ ~ \:~ Commonwealth of Pennsylvania County of Perry We, .4tf.&\;L D"'~tv- , U~<?'-_C/r!S'J~ j..r , and 1)"'1"-__ f~ ~I,.tS" , the testator and the witnesses, . respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as her last will and that she had signed willingly, and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the will as witness and that to the best of her knowledge the testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. t {ftf~ '7Y7 " ~ '~?1 Testator .' ~. 'd L/ t:--< ~fg.~s ~ [lJ{l1~:'-. r. _ - Witness Subscribed, sworn to and acknowledged before me by Acita h. V/i<..f-Ji"'"'- , . the testator, and su};:lscribed and sworn to before me by U.dT~ L. C,"r:.S!u.,..I~' and Ultl\~ t;:. (!hu.h witnesses, this ~~ day of December, 2001. 9 , CLt\ ~\JliL "-' ~~ar ublic ---,.-..,.,,-. ~~..,,, ~ "'-"'Nn~,;rS:;a~ UNOA .l. HALL NO: AP~D'Y' '. , I.~RT sCROOGH. ?EP-p.v:: ", "~"'''-'''''' "i^ i My Comll'1lSiitlll ExpireS \~O~.~:".:: . dSv:EO 90 11 ~oO COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU CF INDIVIDUAL TAXES DEPT. 250601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLV ANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT DEAN HILL.ARY ANN TEN E. HIC;H STREET CARLISLE, PA 17013 ___n___ fold ESTATE INFORMATION: SSN: 000-00-0000 FILE NUMBER: 2106-1151 DECEDENT NAME: DAYTON ATHA M DATE OF PAYMENT: 12/27/2006 POSTMARK DATE: 12/27/2006 COUNTY: CUMBERLAND DA TE OF DEATH: 10/07/2006 NO. CD 007616 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $143.44 I I I I I I I I TOTAL AMOUNT PAID: $143.44 REMARI<S: DAYTON I<RISTIE CH ECI<# 1477 SEAL INITIALS: AJW RECEIVED BY: REGISTER OF WILLS GLENDA FARNER STRASBAUGH REGISTER OF WILLS