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Home My WebLink About01-16-07 (2) ~ ~ . :.J 15056051058 REV.1500 EX (06-05) PA Department of Revenue *' Bureau of IIldivQJaI Taxes PO BOX 280601 Harrisburg. PA 17128-0001 ENTER DECEDENT INFORMAnON BELOW Social Security Number Date of Death INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY County Code Year ~ I (> (/J File Number sqt{ Date of Birth 208-66-5110 OS/28/2006 06/01/1966 Decedent's Last Name Suffix Decedent's First Name MI ESPINO Mr. Michael c (If Applicable) Enter Surviving Spouse'. Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW :eJ 1. Original Retum c=) 2.Su~memaIR~um c::::.:> 3. Remainder Retum (date of death prior to 12-13-82) 5. Federal Estate Tax Retum Required "- 4. Limited Estate <.:::) 4a. Future Interest Compromise (date of death after 12-12-82) <:::) 7. Oecedent Maintained a living Trust (Attach Copy of Trust) c:J 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 Number c:::J 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received 8. Total Number of Safe Deposit Boxes Henry Edward Ostman Firm Name (If Applicable) (717)790-9~5 ~ .................~G............~ REGISTEIf~~'LLS US~LY .J ::c. P :z ...~~~ 0' C)C:J -0 :.3~TI :J.C ,,--I N ).'~ U1 c...> :::.0 In <.-) c.:> '::XJ ( 'J ,::On CJ C) -n -n o rTI ~f~ First line of address 394 Sample Bridge Second line of address City or Post Office Enola State ZIP Code DATE FILED PA 17025 394' /~le Bridge, Enola, PA 17025 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY L 15056051058 Side 1 15056051058 ---I .-.J 15056052059 REV-1500 EX Decedent's Name: Michael C ESPINO 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) Separate Billing Requested. . . . . .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested.. . . . . .. 7. 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 Subjectto 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 .0_ 16. Amount of Line 14 taxable at lineal rate X.O 45 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 0.00 15. 87,845.24 16. 0.00 0.00 17. 18. 19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 L 208--66-5110 Decedent's Social Security Number 82,813.87 0.00 0.00 0.00 38,418.38 0.00 33,538.92 154,771.17 15,750.17 51,173.76 66,923.93 87,847.24 0.00 87,847.24 0.00 3,953.13 0.00 0.00 3,953.13 15056052059 ~ REV-1500~X Page 3 Decedent's Complete Address: DECEDENTS NAME Michael C ESPINO STREET ADDRESS 820 Charlotte Way -_._-~---~---- - File Number DECEDENTS SOCIAL SECURITY NUMBER 208-66-5110 CITY Enola I STATE PA I ZIP 17025 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 3,953.13 0.00 0.00 0.00 Total Credits ( A + B + C ) (2) 0.00 3. InteresVPenalty if applicable D Interest E. Penalty 0.00 0.00 Total Interest/Penalty ( D + 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) 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. (SA) (58) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. 0.00 0.00 3,953.13 0.00 3,953.13 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 a. retain the use or income of the property transferred;.......................................................................................... D b. retain the right to designate who shall use the property transferred or its income; ............................................ D c. retain a reversionary interest; or.......................................................................................................................... D d. receive the promise for life of either payments, benefits or care? ...................................................................... D 2. If death occurred after 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 . be ft. d' t' ? fi1 contains a ne clary eSlgna Ion. ........................................................................................................................ ~ No [lJ [lJ [i] [i] [iJ 1iI 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. 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. ~9116 (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) (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 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 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. ~9116(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. ~9116(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-1502 EX+ (6-98) . '*' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF Michael Santiago C. Espino FILE NUMBER 2006-00574 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. 820 ~garlotte Way, Enola, PA (a condominium) (vAalue based on sale proceeds 8/21/06) 828~3.R7 TOTAL (Also enter on line 1. Recapitulation) $ 8 2 8 1 3 - 8 7 (If more space is needed, insert additional sheets of the same size) REV-'.50' EX. (6-98) .. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Michael Santiago C. Espino FILE NUMBER 2006-00574 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. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH on deposit at Wachovia Bank 23,908.21 2 Safe deposit box Wachovia Bank 0.00 3 Settlement on crash car from Erie Insurance 13,486.17 4 Refund on car insurance from Erie 24.00 5 Personal property from inventory 1,000.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 38,418.38 REV-1510 EX + (6-98) . '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF Michael Santiago C. Espino FILE NUMBER 2006-00574 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE. THEIR RELATIONSHIP TO DECEOENT AND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER ATTACH A COPY OF THE oeED FOR REAL ESTATE VAlUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1 Lualhati C. Espino, mother, 07/15/06 33538.9") 100% 0 $33538 American Func1s, IRA TOTAL (Also enter on line 7 Recapitulation) $ 33538.92 .92 (If more space is needed, insert additional sheets of the same size) R~V-t511 EX. (12-991* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Michael Santiago C. Espino FILE NUMBER 2006-00574 Debts of decedent must be reported on Schedule I. ITEM NUMBER A. DESCRIPTION AMOUNT 1. FUNERAL EXPENSES: Neill Funeral Home of remains to Philippines (Camp Hill, PA) incluE.des transfer 13324.S6 Flowers (p9000) 1117.10 281.97 176.4S 02 Funeral Services in Philippines Arlington Chapel Quezon City P59970.30 03 04 Obituaries in Manila Bulletin & Phil. Star 06 Catering (80 guests) 297.00 245.09 os Hearse and Police escort to cemetery B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Henry Edward Ostman Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: n/a 2. Attorney Fees 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. Letters of Administration Cumberland County $210.00 8 additional copies 24.00 9 Death certificate (additional copies) 74.00 TOTAL (Also enter on line 9, Recapitulation) $ 15750.17 (If more space is needed, insert additional sheets of the same size) REV.1512 EX+ (12-03) '* SCHEDULE I DEBTS OF DECEDENT, MORTGAGE UABIUTIES, & UENS COMMONWEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Michael Santiago C. Espino 2006-00574 Report debts Incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimburud medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 10 11 12 13 14 15 16 17 18 Mortgage on Enola home, C1T1MORTGAGE, payoff 8/21/06 43726.53 1106. 78 2 Martgage payments (July, August) C1 T1MORTGAGE 3 Condo fees (July, August) Westward Village Condo Association 184.00 4 Electric utilities (PPL) June, July, August 303.45 5 felephone (June, Buly) Verizon 106.24 6 Water utility (June, July, August) PA/AM Water Co.) 108.99 7 Sewer fee quarterly (E. Pennsboro Twsp) 115.00 8 Condo repairs per house inspection report (Don Charles Contracting) 1255.00 9 eondo clean-up for sale (Kevin Skulka contractor) 120.00 Removal & shipping o~ contents 2166.00 Balance due on Discover Card 27.23 Balance due on American Express Card 877 .93 Balance due on CllI Card 350.09 due on auto lease (Chase/Sabaru leasing) 432.47 required maintence on leased car (Sabaru) Cumberland Valley Motors 37.05 Insurance on leased car (Erie Insurance Co.) 185.00 Hospital co-pay holy Spirit Hospital 50.00 Post Office Box Enola 22.00 TOTAL (Also enter on line 10, Recapitulation) $ 51173.76 (If more space is needed, insert additional sheets of the same size) REV.1513 EX+ (9.001 '*' SCHEDULE J BENEFICIARIES . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Michael Santiago C. Espino NUMBER I RELATIONSHIP TO DECEDENT NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) TAXABLE DISTRIBUTIONS (include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 121 Mt Fairweather St. Filinvest I Lualhati C. Espino Batasan Hill Qezon City, Philippiresmother FILE NUMBER 2006-0574 AMOUNT OR SHARE OF ESTATE 1omo 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 $ (If more space is needed, insert additional sheets of the same size)