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Home My WebLink About06-16-08 15056051058 C REV-'1 JOQ Ex (06-05) PA Department of Revenue Bureau of individual Taxes OFFICIAL USE ONLY County Code Year File Number Po Box 2ti0601 INHERITANCE TAX RETURN Harrisburg, PA 1712&0601 21 07 1087 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 165-20-9716 10/20/2007 02/24/1925 Decedent's Last Name Suffix Decedent's First Name MI tiudzinski Stanley J (If Applicable) Enter Surviving Spouse's information Below Spouse's Last Name Suffix Spouse's First Name MI Fiudzinski Rita M Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 161-26-6323 REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW M 1. Original Retum 2. Supplemental Retum 3. Remainder Retum (date of death prior to 12-13-82) 4. Limited Estate 4a. Future Interest Compromise (date of 5. Federal Estate Tax Return Required death afterl2-12-82) • 6. Decedent Died Testate 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received 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. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number Edward J. Kaushas, Esq. (570) 655-8555 Flirm Name (If Applicable) REGISTER QF jNILLS USE O~.Y ._., - .-- . - : t_.~ First line of address I -~ C-7 a ,, - __ `w - 294 Main Street ~ ~ gym' -~ cry -- Second line of address _ ~_% _' ~ --~ ~ , ...': ~~ e- i ~~ i L City or Post Office ED .t- ~ -~ State ZIP Code DATE F Dupont PA 18641 x- Correspondent's e-mail address: ekaushas@kaushaslaw.com Under penalties of perjury, 1 declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, tt its true correct and complete.. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SI N RE OF PERSON RESPOy$IBLE FOg FILING RETURN DATE ~~-C3 _44 Frothingham Street~ittston, PA 18640 SIGNATUR REPgR THAN REPRESENTATIVE DATE v ~ 2~>~. ~ nC~ 2:94 Main Street, Dupont, PA 18641 PLEASE USE ORIti1NAL FORM ONLY Side 1 15056051058 15056051058 15056052059 REV-1500 EX Decedent's Social Security Number decedent's Name: Stanley J HudZinski 165-20-9716 RECAPITULATION 1. Real estate (Schedule A) ......................................... .... 1. 2. Stocks and Bonds (Schedule B) ................................... .... 2. 56,874.00 3. Cbsely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . .... 3. 4. Mortgages & Notes Receivable (Schedule D) ......................... .... 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Sch®dule E) .... .... 5. 6. Jointly Owned Property (Schedule F) Separate Billing Requested ... .... 6. 72,500.00 7. Inter-wos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested.... .... 7. 8. Total Gross Assets (total Lines 1-7) ................................ .... 8. 129,374.00 9. Funeral Expenses & Administrative Costs (Schedule H) ................. .... 9. 13,227.00 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) ............ .... 10. 11. Total Deductions (total Lines 9 & 10) ............................... .... 11. 13,227.00 12. Net Value of Estate (Line 8 minus Line 11) .......................... .... 12. 116,147.00 13. Charitable and Governmental Bequests/Sec 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. 116,147.00 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_ 15. 0.00 16. Amount of Line 14 taxable at lineal rate X .0 _ 16. 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. TAX DUE ..................................................... .... 19. 0.00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 15056052059 REV-1500 EX Page 3 File Number Decedent's Complete Address: 21 07 1087 DECEDENTSi NAME DECEDENTS SOCIAL SECURITY' NUMBER Stanley J Hudzinski 165-20-9716 STREET ADDRESS 942 Hummel Avenue CITY Lemoyne, PA 17043 STATE PA ZIP 17043 Tax Payments and Credits: 1. Tax Duey (Page 2 Line 19) (1) 0.00 2. Credits/(Payments A. Spousal Poverty Credit B. Prior Payments C. Disawnt Total Credits (A + B + C) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difffference. This is the OVERPAYMENT. Fill in oval on Page 2, Lane 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. (5A} B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (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 :................................................................................ .......... ^ 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 frfe of either payments, benefits or care? ............................................................ .......... ^ 2. ff death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? .................................................................................................... .......... ^ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .... .......... ^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .............................................................................................................. .......... ^ 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)J. 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. §9116 (a) (1.1) (ii)]. The statute does not exem~ 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 onty benefiaary. 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. §9116(1.2) [72 P.S. §9116(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)]. Asibling 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+ (8-98) SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT - - ---- ESTATE OF FILE NUMBER Stanley J. Hudzinski 21-07-1087 All real properly 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 compeAed to buy or sell, both having reasonable knowledge of the relevant facts. (If more space is needed, insert additional sheets of the same size) REV-1503 EX+ (g-98) SCHEDULE B COMMONYVEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Stanley J. Hudzinski 21-07-1087 All property joinUy~owned with right of survivorship must be disclosed on Schedule F. (If more space is needed, insert additional sheets of the same size) REV-15~D4 EX+ (8-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C CLOSELY HELD CORPORATION, PARTNERSHIP OR SOLE-PROPRIETORSHIP ESTATE OF FILE NUMBER Stanlay J. Hudzinski 21-07-1087 Schedule C-1 or C-2 (including all supporting infom~ation) must be attached for each closely-held corporatioNpartnership interest of the decedent, other than a sole-proprietorship. See instrudions for the supporting information to be submitted for sole-proprietorships. (If more space is needed, insert additional sheets of the same size) REV-1507 EX+ (6-98) SCHEDULE D COMMONWEALTH OF PENNSYLVANIA MORTGAGES ~ NOTES INHERITANCE TAX RETURN RECEIVABLE RESIDENT DECEDENT ESTATE OF FILE NUMBER Stanley J. Hudzinski 21-07-1087 All property jointly-owned with right of survivorship must be disclosed on Schedule F. (If more space is needed, insert additional sheets of the same siaej REV-1508 EX+ (8-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCNEDt~LE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY -- ESTATE OF FILE NUMBER Stanlay J. Hudzinski 21-07-1087 Indude the proceeds of litigation and the dale the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disdosed on Schedule F. (If more space is needed, insert additional sheets of the same size) REV-1509 EXi (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY OWNED PROPERTY ESTATE OF FILE NUMBER Stanley J. Hudzinski 21-07-1087 If an asset was made joint within one year of the decedents date of death, it must be reported on Schedule G. SURVIVING JOINT TENANTS} NAME ADDRESS RELATIONSHIP TO DECEDENT A• Rita M. Hudzinski B. C. JOINTLY-OWNED PROPERTY: 44 Frothingham Street, Pittston, PA 18640 ~ Spouse ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FlNANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMIIAR IDENTIFYING NUMBER. ATTACH GEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET °h OF OECD'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST 1. A. 1 A 05/12!60 Real Property kxated at 942 Hummel Avenune, Lemoyne, PA 17043 120,000.00 50 60,000.00 2 A 05/12/60 PNC Bank Amount 25,000.00 50 12,500.00 TOTAL (Also enter on line 6, Recapitulation) I S 72,500.00 (If more space is needed, insert additional sheets of the same size) 201-CT-Wxrranty Deed-Short Form-Act 1909-Double Sheet Henry Hall, Inc., Indiana, Pa. ~i~is b1ADE THE ~Z ~~ day of of our Lord one thousand nine hundred „'Iw,~gy, ~eeb, ~~ in the year b'ETWEEN ~,T~ii,'K TjOUII~ A1~.'T? ~°°ri.ntc.T)i~r15 .'1. ,~i'OOI~S, HIS f>'IFL, OF' TTi?-' IOPOCIGFl OF LI;PrO.~.NZ', (iOCT_+ITY OF i~UNLiER,LAATD AlID .S'TAT~: OFD' rF']VNS`IL- V'ANIA, Gra~ato~ , ~. rr ,.r r a D ~" ~' T? r ?' err r and ,,. A':,L ~ [ ~. I, U: IA'~.~r.I A,~rD .~.ITA ~~. N, JD, LI:UIIT, LLrs r~Tl~r.~, of Grantee S WITNESSETH, that in consideration of rsL l'YFTJ TIf0USf1lVD .F'T Vt~,~ h71:r~T.DAED (<~~1 Z, ?00, 00! ~ ~ .k .~ * 'E ~~ Dollars, in hand paid, the receipt whereof is Hereby acknowledged, the said grantor c do ]zereby grant an convey to the said grantees, AS TETs7AAT ,^s _aY T£~T- EA; T.IRET.iF, ~, %l,!~', `~'r~11 n' Cr'1'7.''.4I!'J PLr'C;' 0,^. :'I °.C.~Z 0.1' Lfi ND SI TiIA:CED £:J ~ TTrZ,' [~OR- niTp11~ r?n LE"~TOYid.", ti0*T!JTY OF i~?T,~:BF,1~I,APJD ARrD ,STATF_' 01•' PE'NbTSYL- I'A?I:TA, r'(OR.i_'; PAR.TICDL,A.nLI' 'tOITA/DL.n ..:!'.D Js'SC ~ID~?D AU F'OLLOS,/ti, TO- ivlT: 1~~~:~~1~':T~'~rll(r~; .4T A POINT Oil PKIt ~OTTT.'~C,'RN LINn 0I' ~:TJT'",TisL iiP'F_,l`IliE, ~'~ .SAID 1~OIi~T Li7:'Ii'I(? DISTANT Tfti'£'N:1'Y c~PI'F,T -~~EST OF T:1'.F, LT NF rr„rr 1; r PI VIDIPJC LOT,i .1)rTOS. _T%~ ,4ND .1•;~, iLOCT[ , OPi A :LAN 01' uOT5 iI1:~? T%~%i31~TF;PL "'rPl?'IONr''P..~ TF.ENCE' IP1 A rJ~')CiTNT;1~LY DIR.F_tiCTIO.h' ALC>nrC r 'PT%P I,TTI]%; AT FSGFrT AlIrGI,TSS TO F1Ul?Mk;L IiVFNUL:~ OiJf;' FitlPTDEED FOF2TY AID; D FOF?'Y Ia'IY:~~ UTiT%' ifU17D4.1?DTTIS .'~ ~r ) C.1 " O. _ )~ i%F~%T TO .4 POINT ON TtT~ AIOf~TETFl~1T IIP;r' OF A P'TL%'TF'r'P[ CZ~J FOOT ALL.F,Y, T.IIENCE IPT AN I3~ASTF,A.LY D.ZRF'C, T1'ON ALOe1rG Tii" 1,AST MFNTION.?+,'D L INF, TLJL'NTY ~~( P'F'1%; l' r70T~.1.? OT?. LESS, TO A POINT ON 77LF. I ITJL; .P,,UNPr2NG TT?TtOUGT?' 'P/['T' C;;'A'TT'p. 0.'~' 'I'!'h' F`AR.T.T'ITOl;,' [r.1GT, Or TiiF' D!?TLi7C,~? 1;P.ZCi! D/JI_%'L L, .T%C; r~OTT^li T''iT,'i°:ff;D IN F'A~?. ,",'' '['Tr1s' 1 0'i',4 HT'PT,IN c'OP'b'.FiYFD~ THENCE .i^,r A I~rOT7.'1'T_LFT;L"z' DTit.ai"TION .ALONG `T,FIF., LAST ML;NTTONT't) LIATF" OArT;' .LTlA~- L117.FD ''OP[Y AR') FOP4'Y' FIV1?; OlJi, TICl7PD3;,F;L1T'J:4 ~1../~, ~/ri FEE`_~ TO .A POIN`)' ON TTIE iDUl'HLPltr I~INF' OF' ,T~Urfp4'F:L 1rlENUF;; 't'T-rr>t'C?:° ?'h% A ~7~?,. P~'?7.LY D.Ln,T';C'PIOP,r ALCATG TNF ir'.'OUT11ti.P,1J LIP.'&' OF rL ±.r7k;L i~VFP!ITj~; 71,.E}:;NT's' ~.%'O;~ * 1%'~'?' TO A POI,^J7, I;rr• .PLACE' OF 3LGI..T l1I n'. Li. v~~ it N6Y 1VANIlt State of } ' ! ss. County of On this, the day of , 19 ,before ~rze, the undersigned officer, personally appeared known to me (or satisfactorily proven) to be the person whose name subscribed to the with- : in instrument, and acknowledged that executed same for t)ze plzrposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and offleial seal. ~~ ...................................................................................... /=~L Title of Officer. REV 151'1 EX+ (t2-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE 7AX RETURN RESIDENT DECEDENT SCNEI~t1LE N FUNERAL EXPENSES & A~n~N~srR.AmE cosTs ESTATE qF FlLE NUMBER Stanley J. Hudzinski 21-07-1087 Debts of decederrt must he reported an Schedule L ITEM NUMBER'. DESCRIPTION AMOUNT A, FUNERAL EXPENSES: 1 ~ Buria1 Expenses 4,108.00 2 Flowers and Church Service 713.00 B. ADMINtSTRATIVE COSTS: 1. Personal Representative s Commissions Name of Personal Representative(s) Social Security Number(suE1N Nurt~er of Personal Representatives} Sheet Address City .State Year(s) Commission Paid: 2. Attorney Fees 3, Family Exemption: (If decedents address is not the same as daimanYs, attach exp{anation) Claimant Street Address City State Relationship of Claimant to Decedent 4_ Probate Fees 5, Accountant's Fees g_ Tax Return Preparer's Fees 7, Curnberiand Law Journal -Estate Publication Fee Patriot News -Estate Publication Fee Zp 4, 500.00 3, 500.00 rP 256.00 75.00 75.00 REV-1510 EX+ (698) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PR08ATE PROPERTY ESTATE OF FILE NUMBER Stanley .J. Hudzinski 21-07-1087 This schedule must be crompleted and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBE DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATpNSHIA TO DECEDENTAND THE DATE OF TRAN~ER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET °k OF DECD'S INTEREST EXCLUSION IrF aaaLlcasLE> TAXABLE VALUE 1 ~ None Noted TOTAL (Also enter on Tine 7 Recapitulation) ; ~ 0.00 (If more space is needed, insert additional sheets of the same size) REV-1512 EX+ (12.03) COMMONWEALTH OF PENNSYLVANIA INHERRANCE TAX RETURN RESIDENT DECEDENT SCHEDULE i DEBTS OF DECEDENT, MORTGAGE LfAB1tlT1ES, & uENS ESTATE OF FILE NUMBER Stanley J. Hudzinski 21-07-1087 Report debts inverted by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. (If more space is neeoea, insert aaamonai sneers ur uir sumes ~~~~ REV-1513 EX+ (9-00) SCI~IEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Stanley ,!. Hudzinski 21-07-1087 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE t TAXABLE DISTRIBUTIONS [indude outright spousal distributions, and transfers under Sec. 9716 (a) (1.2)] 1 Rita M Hudzinski, 44 Frothingham Street Pittston, PA 18640 Spouse 100°t° ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET ti NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11 -ENTER TOTAL NON-TAXABLE DISTRIBUTION5 ON LINE 13 OF REV 1500 COVER SHEET I f (If more space is needed, insert additional sheets of the same size) _. _ - ~-, ., -,, . - _ p: .. _, ._ , ,, _, ~, ,, , .. _ ..' n_ i ;~ ... ~, p i r' r- -' .. T~_ ~.. ,/ ... ...~ ,.. .. ~ .- , _ __ r ., _. .. _. . . ,. . ... ~ _ ., _, -- - - Law Offices of EDW~~D J. I~:AUSE~AS ,~ 294 Main Street ~. Dupont, Pennsylvania 18641 .~ Telephone (570)655-8555 Fax (510)654-5070 June 5, 2008 Register of Wills Cumbe:rland County 1 Court House Square Carlisle, PA 17013 RE: Estate of Stanley J. Hudzinski - 21-07-1087 Inheritance Tax Return Dear S1:af£ Enclosed please find an original and two (2) copies of the Inheritance Tax Return for the Estate of Stanley J. Hudzinski. Please rile the original, time stamp the copies, and return one copy to my office. Ienclose aself-addressed stamped envelope for your convienence. I thank you for your cooperation in this matter. If you have any questions, Most Si~y, Edward J. Kaushas, Esq. EJKJtr Enclosures do not hesitate to contact me. r~ -~ o a ~ ~ , ~~ ~ _: ~ - : _. 1 F-_ ~-~ J i __; i~j -i'~ • } ~ _ .j ~._. -~ ~ - 2r ~ .~` Law Offices of EDWARD J. E;AUSE~.AS ~~ 294 Main Street ~. . Dupont, Pennsylvania 18641 ~r Telephone {5'70} 655-8555 Fax{570)6.54-5070 June 13, 2008 Register of Wills Cumberland County 1 Court House Square Carlisle, PA 17013 RE: Dear S1:aff: Estate of Stanley J. Hudzinski - 21-07-1087 Inheritance Tax Return Enclosed please find the $15.00 filing fee for the Inheritance Tax Return for the Estate of Stanley J. Hudzinski my office submitted on June 5, 2008. I apologize for not including the filing fee with our initial correspondence. If you Have any questions, please do not hesitate to contact me. Most Siince , Edward J. Kaushas, Esq. <? o EJK/tr Enclosures : =, `~ --.. - iJ _' _ ` 1 ~) 1..._ 1 ~./ i +~ ~ 4 ~") N Q ~ a '~ «~ ~ o a N ~