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HomeMy WebLinkAbout07-06-07 -.J 15056051058 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 Number Date of Death OFFICIAL USE ONLY ~ou~ty Code Year INHERITANCE TAX RETURN RESIDENT DECEDENT 21 06 File Number 0727 411-31-9111 Date of Birth 08/01/2006 04/13/1928 Decedent's Last Name Rovegno Suffix Decedent's First Name Lawton (If Applicable) Enter SurvivIng SPOuse's Information Below Spouse's Last Name Spouse's~ocial S(jcurity /'.ju01ber FIrst Name FILL IN APPROPRIATE OVALS BELOW <:::::) 1. Original Return THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS CItl 2. Supplemental Return 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required <::::;) <:::::) 4. Limited Estate c:::> 4a. Future Interest Compromise (date of death after 12-12-82) c:::> 7. Decedent Maintained a Living Trust (Attach Copy of Trust) c:::::> 10. Spousal Poverty Credit (date of death <::::;) 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) Co-.POHOENT - THO seCTION .UST " COMPLETED. Al' COR'ESPONDENC' AND CONRO'NlIA' 'AX INF.....nON SIlOULD BE OI'fe:',",O, Name l:l.aytilT1e Telephone Number c:::> <::::;) 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received ..J.... 8. Total Number of Safe Deposit Boxes c:::> Tricia 0 Naylor Firm Name Law Office of John C Os 2u sib w i c 2 . (717) 243-7437 REGISTER OF WILLS USE ONLY N ("") ~ So -- ~~ ::0 LL i:J1:) c:: il ,. ("") r-r ~J';~~ ~ :..::Joo > ~") 0.." :J:: i DATE FI~~ '00.. ........ ....... '00'00 ............."""l.. .. ..... .... '*' :g en C7\ First line of address 104 S Hanover ST Second line of address or Post Office Carlisle ZIP Code 17013 REPRESENTATIVE 17013 PLEASE USE ORIGINAL FORM ONLY = L 15056051058 Side 1 15056051058 -' MI C MI .:X) g;g -=;"'''U c.; i'-~- --., '" [1"1 ,- :.00 C) r.:> -i:,:"rl -=:~::..rJ <"-,.0 ~::... 1"T1 co I:::J -q C6 --1 15056052059 REV-1500 EX gEt~e.?e.~t's~oclal Securil}! Number 411-31-9111 Decedent's Name: RECAPITULATION Lawton C Rovegno --~--".~__o>_~.,""'~_"^_......,...~ 1. Real eslate (Schedule A). ................. . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. 3. 4. 5. 28,425.00 6. 1,500.00 7. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . . . 4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Closely Held Corporation, Partnership or SOle-PrOPrietorship (Schedule C) . . . . . 2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. Jointly Owned Property (Schedule F) c:;:, Separate Billing Requested . . . . . . . 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) c:;:, Separate Billing Requested.. . . . . . . .............. 8. 29,925.00 11,434.14 11. Tolal Deductions (tolal Lines 9 & 10). . . . . . . . . . . " . . . . . . . . . . . . . . . . . . . . " 11. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . . . . . . . . . . . . . . . 10. Costs (Schedule H). . . . .. . . . . . . . . . . . . . " 9. 12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Charilable and Govemmenlal Bequests/See 9113 Trusts for which an election to lax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . . . . . . . 13. 11,434.14 18,490.86 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 lax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 16. Amount of Line 14 taxable at lineal rate X.O 45 18,490.86 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X. 15 18,490.86 15. 16. 832.09 17. 19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 18. 832.09 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT . L 15056052059 Side 2 15056052059 --.J REV-1500 EX Page 3 ~JU~J[0727 ' --'~-""<^~~_"'.'V^~.", Decedent's Complete Address: : DECEDENrs NAME DECEDENrs SOCIAL SECURITY NUMBER Lawton C Rovegno 411-31-9111 STREET ADDRESS 1 Alliance Dr # 307 CITY I STATE I ZIP Carlisle PA 17013 FI~l!r Tax Payments and Credits: ,. Tax Due (Page 2 line 19) 2. CreditS/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 995.48 832.09 3. Interesl/Penalty if applicable D. Interest E. Penalty 12.02 Total Credits ( A + 8 + C ) (2) 995.48 Total Interesl/Penalty ( 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) 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. 12.02 151.37 Make Check Payable to: REGISTER OF WILLS, AGENT (5) (5A) (58) 8. Enter the total of line 5 + 5A. This is the BALANCE DUE. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN .X" IN THE APPROPRIATE BLOCKS ,. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred;.......................................................................................... 0 [KJ b. retain the right to designate who shall use the property transferred or its income; ............................................ 0 [KJ c. retain a reversionary interest; or.......................................................................................................................... 0 [i] d. receive the promise for life of either payments, benefits or care? ...................................................................... 0 Ii] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. 0 Ii] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 [KJ 4. Did decedent own an Individual Retirement Account, annuity. or other non-probate property which contains a beneficiary designation? ........................................................................................................................ 0 [KJ For dates of dea~ on oraftor July " 1994 and before January " 1995, ~e lax rate imposed on !he ne' value of ""nslers to or for llie use of !he surviving spoose is three (3) percent [72 P.S. ~9116 (a) (1.1) (i)J. For dales of dea1h on or after January " 1995, !he lax rate Ill1jlOSed on Ihe nel va~e of ""nsfeffi to or for ~e use of llie Surviving spouse is zero (0) percen' [72 P.S, i9116 (a) (1.1) (.JJ. The statule IIoos oot "'''Ill a traIlsfor to a "'_g spouse fi'om lax, and llie Slatutory requirements for <fisclos"", of assets and filing a lax return are still applicable even if the surviving Spouse is the only beneficiary. For dates of death on or after July 1, 2000: The lax rale imposed on !he ne' value of ""nslers from a deceased chOd lwen~_ yeaffi of age or younger al death 10 or for !he use of a nel""'l parenl, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. ~9116(a)(1.2)J. The lax rale imposed OIl !he nel value of ""nsfers 10 or for ~e use of ~e decoden's lineal beneficilries is four and one-half (4.5) percenl, excepl as noled in 72 P.S. ~9116(1.2) [72 P.S. ~9116(a)(1)J. The lax rale imposed on Ihe net value of lransfeffi 10 or for llie use of !he decoden's si~jngs is lwelve (12) percent [72 P.S. i9116(a)(1.3)). A si~jng is defined, under 3ection 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEOUlE G AND FilE IT AS PART OF THE RETURN, REV-,,,,,, ex. ,"-'. *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Rovegno, Lawton C ITEM NUMBER 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. FILE NUMBER 21-06-0727 DESCRIPTION 1 . Genworth long Term Care Reimbursement for service provided 5/5/2004 _ 2/26/2006 2 Citizens Homeowners Insurance unused premium refund 3; Miscellaneous jewelry VALUE AT DATE OF DEATH 26,540.00 TOTAL (Also enter on line 5, Recapitulation) (If more space is needed, insert additional sheets of the same size) REV-"" ex- (~98. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF Rovegno, Lawton C SURVIVING JOINT TENANT(S) NAME If an asset was made Joint within one year of the decedent's date of death, It must be reported on Schedule G. FilE NUMBER 21-06-0727 AiRichard l Rovegno ADDRESS RELATIONSHIP TO DECEDENT 112 Spring Farm Circle Carlisle, PA 17015 Son a'John S Rovegno 1002 Hillside Dr JCarlisle, PA 17013 Son C. JOINTlY.OWNED PROPERTY: ITEM NlRoolBER 1. DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY.HELD REAL ESTATE. 2. Brigadier 36' X 24' mobile homes (double wide) DATE OF DEATH VALUE OF ASSET DATE OF DEATH VALUE OF DECEDENTS INTEREST 1,500.00 TOTAL (Also enter on line 6, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1S11 EX+ (12-99. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Rovegno, Lawton C ITEM NUMBER A. Debts of decedent must be reported on Schedule I. FILE NUMBER 21-06-0727 1. fVNEBALEXPEN.SES; DESCRIPTION AMOUNT 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 Year(s) Commission Paid: 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Orrstown Bank Safe Deposit Box drilling fee 8 Ibis Appraisal Services 9 Citizens property insurance 10 Hometown America - lot rent 11 City of Vero Beach Utilities 110.00. Page 2 total TOTAL (Also enter on line 9, Recapitulation) (It more space is needed, insert additional sheets of the same size) Schedule H Continued Estate of Rovegno, Lawton C File # 21-06-0727 12 13 14 15 Village Green water meter installation fee John C Oszustowicz Genworth Reimbursement Collection Expense Schwartz & Horwitz, PLC - FL Ancillary settlement Expense Shirley Ritter - maintenance fee 2. 1,300.00 5,308.00 500.00 160.00 7,268.00 REV-1513 EX+ (9-00) * COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF Rovegno, Lawton C NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I TAXABLE DISTRIBUTIONS pnclude outright spousal distributions, and transfers under ~El9,.~11..~.J!l).O.,~IL Richard L Rovegno 112 Spring Fann Circle, Carlisle PA 17015 FILE NUMBER 21-06-0727 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustee(s) OF ESTATE 9245.43 2 John S Rovegno 1002 Hillside Dr, Carlisle PA 17013 9245.43 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)