HomeMy WebLinkAbout11-17-06
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15056051058
REV.1500 EX (06-05)
PA Department of Revenue *'
Bureau of Individual Taxes
PO BOX 280601
Harr~bu~,PA171~1
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
OFFICIAL USE ONLY
County Code Year
INHERITANCE TAX RETURN
RESIDENT DECEDENT
File Number
21
05 - 1083
Decedent's Last Name
MacDonald
Suffix
Jr.
Date of Birth
05/18/1933
Decedent's First Name MI
William J
Spouse's First Name MI
Joyce L
165-26-5084
12/06/2005
(If Applicable) Enter Surviving Spou.... Information Below
Spouse's Last Name Suffix
MacDonald
Spouse's Social Security Number
194-26-6717
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
I:8J 1. OrIginal Return
c::)
2. Supplemental Return
c:=J
3. Remainder Return (date of death
prtor to 12-13-82)
5. Federal Estate Tax Return Required
c:=J 4. Limited Estate
c:::)
c::::; 4a. Future Interest Compromise (date of
death after 12-12-82)
C> 7. Decedent Maintained a Uvlng Trust
(Attach Copy of Trust)
c:::) 10. Spousal Poverty Credit (date of death c.:) 11. Election to tax under Sec. 9113(A)
between 12-31.91 and 1-1-95) (Attach Sch. 0)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone ~lf1ber
c::;
~
6. Decedent Died Testate
(Attach Copy of Will)
9. Lltfgatlon Proceeds ReceiVed
o
8. Total Number of Safe Deposit Boxes
Brett William MacDonald
Rrm Name (If Applicable)
(570) 524-2212'
REGISTER OF WILLS USE ONLY
First fine of address
2530 North Second Street
Second line of address
c-.
City or Post Office
Harrisburg
State
ZIP Code
17110
DATE FILED
PA
Correspondenfs e-mail address:brettmacdonald@comcast.net
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 perse entative is based on aJllnformation of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETUR DATE
11/12/06
ADDRESS
2530 North Second Street, HBG PA 17110
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE
DATE
ADDRESS
PLEASE use ORIGINAL FORM ONLY
L
15056051058
Side 1
15056051058
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...J
15056052059
REV-1500 EX
Decedent's Name:
William
J MacDonald
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. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4.
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) .. . . . . .. 5.
6. Jointly Owned Property (Schedule F) c:::;) Separate Billing Requested . . . . . .. 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) c::::. Separate Billing Requested.. . . .. .. 7.
8. Total Gross An. (totai 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 13) . . . . . . . . . . . . . . . . . . . . . . .. 14.
TAX COMPUTATION. SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
(a)(1.2) X .0lL 10,614.59
16. Amount of Line 14 taxable
at lineal rate X.O_
17. Amount of Line 14 taxable
at sibling rate X .12
18. Amount of Line 14 taxabie
at collateral rate X .15
15.
16.
17.
18.
19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
L
15056052059
Side 2
165-26-5084
Decedent's Social Security Number
15056052059
0.00
0.00
0.00
0.00
21,755.80
0.00
0.00
21,755.80
9,078.02
2,063.19
11,141.21
10,614.59
0.00
10,614.59
0.00
0.00
c::;
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REV-1500 EX Page 3
Decedent's Complete Address:
DEt4TS NAME
William J MacDonald
STREET ADDRESS
3001 Lisburn Road
fl!!!t(l!lll~r
1083
DECEDENTS SOCIAL SECURITY NUMBER
165-26-5084
CITY
Mechanicsburg
STATE
PA
ZIP
17055
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. CreditslPayments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
0.00
0.00
0.00
0.00
3. InteresllPena/ty if applicable
D. Interest
E. Pena~y
Total Credits ( A + 8 + C ) (2)
0.00
TotallnteresllPenalty ( 0 + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2, Line 20 to request a refund. (4)
0.00
0.00
0.00
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
0.00
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + SA. This is the BALANCE DUE.
(SA)
(58)
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;.......................................................................................... 0 [i]
b. retain the right to designate who shall use the property transferred or its income; ............................................ 0 [i]
c. retain a reversionary interest; or .......................................................................................................................... 0 Iil
d. receive the promise for life of either payments, benefits or care? ...................................................................... 0 Iil
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. 0 [iJ
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 [i]
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ 0 [i]
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. 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 zero (0) percent
[72 P.S. S9116 (a) (1.1) (ii)). The statute does not ~xempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and
filing a lax retum 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 wom 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. S9116(a)(1.2)J.
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. S9116(1.2) [72 P.S. S9116(a)(1)].
The tax rate imposed on the net value oftransfers to or for the use ofthe decedent's siblings is twelve (12) percent [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-150B EX+ (6-98)
.
COMMON\fv'EAL TH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
William J. MacDonald, Jr.
FILE NUMBER
21-05-1083
Inetude the proceeds of litigation and the date the proceeds were received by the estate.
All pRJperty jolntly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
1 Americhoice FeU #140 Share 01
377.13
2,110.50
150.72
19,117.45
2 Americhoice FeU #140 Share 02
3 Americhoice FeU #140 Share 13
4 Americhoice FeU #140 Share 18
TOTAL (Also enter on line 5, Recapitulation) $
(If more space Is needed, insert additional sheets of the same size)
21,755.80
REV-1511 EX+ (12.99.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMlNISTRATM COSTS
ESTATE OF
William J. MacDonald, Jr.
RLE NUMBER
21-05-1083
Debts of decedent must be reported on Schedule L
ITEM
NUMBER
A.
DESCRIPTION
AMOUNT
2
3
FUNERAL EXPENSES:
Myers Funeral Home-Cremation, Etc
Gingerich Mernorial-Grave Marker
St. John's Cemetary
St. John's Church-Memorial Service
81. John's Church-Food
4,992.00
1,900.00
500.00
1,000.00
350.00
,.
4
5
B.
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
0.00
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
0.00
3.
Family Exemption: (If decedenfs address is not the same as claimanfs, attach explanation)
0.00
Claimant
Street Address
City Slale . Zip
Relationship of Claimant to Decedent
4. Probate Fees 74.00
5. Accountanfs Fees 0.00
6. Tax Return Preparer's Fees 0.00
7. Cumberland County Law Journal-Estate Notice 75.00
8. Patriot News-Estate Notice 187.02
TOTAL (Also enter on line 9, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
-C-'
9,078.02
REV-1512EX+(12-03) *'
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHIDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
ESTATE OF FILE NUMBER
William J. MacDonald, Jr. 21.05-1083
Report debts Incurred by the decedent prior to death which remained unpaid al of the date of death, Including unrelmbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Americhoice VISA 675.76
2 Americhoice Check #841 125.00
3 Dentist Bill 84.00
4 Holy Spirit Hospital 941.60
5 LinCare 49.71
6 Central PA Pulmonary 127.72
7 Central PA Pulmonary 59.40
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
2,063.19
REV-1513EX+(9-00) *'
COMMONWEAlTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
William J. MacDonald, Jr.
FILE NUMBER
21-05-1083
RELATIONSHIP TO DECEDENT 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))
1. Joyce L. MacDonald Spouse 100010 of Net Intestate
Estate, $10,614.59
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
n 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 $
(If more space is needed, Insert additional sheets of the same size)
~ . - ..~ ~, ;".,' .~"~.
Last Will and Testament
I, William Joseph MacDonald, a resident of Cumberland County, Pennsylvania do hereby
revoke all previous wills or statements implying the same, and declare through this Last Will and
Testament the bequeathal of the follow items to the following persons.
FIRST: I direct that all my remaining just debts and funeral expenses be paid out of my
estate as soon after my death as is practicable.
SECOND: I hereby nominate, constitute and appoint Brett William MacDonald, at 2530
North 2nd Street Harrisburg, Pennsylvania as Executor of this, my Last Will and Testament. In the
event that said Executor is unable or unwilling to serve at any time or for any reason, then I
nominate, constitute and appoint Brad Joseph MacDonald as Executor in the place and stead of the
person first named herein. In the event that any successor Executor is unwilling or unable to act for
any reason, said Executor shall have the power to appoint a successor. It is my will and I direct that
my Executor shall not be required to furnish a bond for the faithful performance of his duties in
any jurisdiction, any provision of law to the contrary notwithstanding. I give my Executor full
power to administer my estate, including the power to settle claims, pay debts and sell, lease or
exchange real and personal property without court order.
THIRD: If any of the provisions of this Last Will and Testament should be held to be
invalid, only the specific provision declared invalid shall be affected, and all other provisions not
directly dependent thereon shall remain in full force and effect.
Q
~
~
~
FOURTH: If my spouse, Joyce L.lvlacDonald, at 3001 Lisburn Road Mechanicsburg,
Pennsylvania, predeceases me, I give our 2002 Honda Odyssey to my son, Brad Joseph MacDonald
at 2530 North 2nd Street Harrisburg, Pennsylvania. If said son does not survive me, I give said
automobile to the residue of my estate.
\
-
~
I give all the rest, residue and remainder of my estate, real, personal and mixed, whatsoever
and wheresoever the same may be at the time oEmy death, including any and all property, rights
and interests over which I may have power of appointment which prior tQ my death have not been
effectively exercised by me to my spouse Joyce 1. MacDonald at 3001 Lisburn Road
Mechanicsburg, P A. If said spouse predeceases me, then 1 give said residue to my children, Brett
William MacDonald at 2530 North 2nd Street Harrisb~rg,Pennsylvania and Brad Joseph
MacDonald at 2530 North 2nd Street Harrisburg, Pennsylvania in equal shares or to their lineal
descendents, per stirpes.
. i. ~ FIFTH: ern the event that any beneficiary fails to survive me by thirty (30) days, then this
c, '. .. I--
LL~ ~:will ~l tak~ffect as if that persop- had predeceased me.
~::~: :JC LL c~ t~
LL oCC '.OUe'
~? ':~ ~N ~~ESS WHEREOF I declare this to be my Last Will and Testament, and execute it
~ ~w.~_~illitlily.~W .- H:7e and ~oluntary act for th~ purposes e~p..ressed here~n. I am of legal age and
c!. ~$Ound:ihind ::make this under no constramt or undue Influence, thiS 25th day of February, 2003
(-c-' c.. -:::)
~ ill th~ate of P6lmsylvania.
~
G0~1h-.~ Yv\ 1M ~ ~ 0.,; p..d.. )5'- b'
William J osep, ,... acDonald
The foregoing instrument was on said date subscribed at the end thereof by William Joseph
MacDonald, the above named Testator who signed, published and declared this instrument to be his
Last Will and Testament in the presence of us and each of us, who thereupon at his request, in his
presence, and in the presence of each other, have hereunto subscribed our names as witnesses
thereto. We are of sound mind and proper age to witness a will and understand this to be his will;
10f2
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and to the best of ow knowledge testator 1S 0
constraint or undue influence.
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residing at",.t'~~~l ~L"-t~ JihI' .:{~""""'-~~
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residingat!~tfl!~av ~4
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On this 25th day of February, 2003, before me, personally appeared William Joseph
MacDonald, principal and ^,J2.t-~ 31vo,,-- and
~t.dL( u) , ! Pi \'fP.J:... ' 'w tnesses, who provided Pennsylvania State Driver~s Licenses
asidentification~ and signed the foregoing instrument in my presence.
~(~~unpt
'Notary Public " '
N(}INlIMl SEA'
"':', ,'1';'~ -~'IIen~ STUMPF. Notary Public
, - -,,' , "" llQm 1Wp. l.ancaster County, PA
~~,E.'(PlrOt;~?15.2005
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Self-Proved Will Affidavit
STATE OF PENNSYLANIA
COUNTY OF LANCASTER
I, the undersigned, an officer authorized to administer oaths, certify that William Joseph
MacDonald, the testator and iiu;( ha...ML ...5 tL.e..o.- and
t'ltdu (0 /.@sa 1(' , the witnesses, whose names ,are signed to the
attached or foregoing instrument and whose signatures appear below, having appeared before me
and having been first beendu1y sworn, each then declared to me that: 1) the attached or
foregoing instrument is the last will of the testator; 2) the testator willingly and voluntarily
declared, signed and executed the will in the presence of the witnesses; 3) the witnesses signed
the will upon the request of the testator, in the presence and hearing of the testator and in the
presence of each other; 4) to the best knowledge of each witness, the testator was, at the time of
signing, legally competent to make a will, of sound mind and memory and under no constraint or
undue influence; and 5) each witness was and is competent and of proper age to witness a will.
~~
,.
(Testator)
(Witness)
kL7I.~ .;.h.4~
, - ,.
(Witness)
Subscribed and sworn to before me by William Joseph MacDonald, the testator, who has
produced a Penn~ania State Driver's Lic7nse as identification, by .
~cu...bMo(. ~ ~. , a Wl/hSS, who has produced a Pennsylvama State
Driver's License as identification and by ".I,{)l.UlA) I {f.J c.ef , a
, witness, who has produced a Pennsylvania State Driver's License as identification, this 25th day
" of February, 2003. '
I!wU,"JL~
Notary Public
NOTAAIAl8EAL
RUTH STUMPF. Notary Public
ManheIm TVIP. I.8Ilcaster County, R\
My CommIsslon Explroo.Ja:i 15,200S
_. - _.'-~ _.~........