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HomeMy WebLinkAbout07-01-08~ 15D56D41147 J oo EX (06-05} OFFICIAL USE ONLY ~A~ar~ment~ofRevenue Bureau of Individual Taxes ounty ode ear de um er Po Box.2ao6o1 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 ~ RES{DENT DECEDENT 2 1 0 7 0 4 8 3 Social Security Number Date of Death Date of Birth 176 32 3567 04 11 2007 O1 29 191$ Decedent's Last Name Suffix Decedent's First Name MI SABO SR. LOUIS E (If Applicable) Enter Surviving Spouse's 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 `X 1. Original Return 2. Supplemental Return - - 3. Remainder Return (date of death l~ prior to 12-13-82) 4 Limited Estate f 4a. Future interest Compromise 5. Federal Estate Tax Return Required - ---- (date of death after 12-12-82) ~ -- ~( 6. Decedent Died Testate ~ 7 Decedent Maintained a Living Trust 0 S. Total Number of Safe Deposit Boxes - - - (Attach Copy of WII) ',--~ (Attach Copy of Trust) 9 Litigation Proceeds Received i 'i t p. Spousal Poverty Credit (date of death t t .Election to tax under Sec. 9113(A) ,_.. , between 12-31-91 and 1-1-95) -- (Attach Sch. O) Name Daytime Telephone Number EDWARD P. SEEBER 717 533 3280 Firm Name (If Applicable) JAMES, SMITH, DIETTERICR & First line of address 134 SIPE AVENUE Second line of address City or Post Office HERSHEY Correspondent'se-mai{address: epS~)Sdc.com State ZIP Code PA 17033 ~" t - 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. .~' ~~ ~ ~ ~ a Louis E. Sabo Jr. ~ ~~ .3 1 ~ ~ ~s~._ rSR~ FSS ~ 243 Cy+mberland Road, Camp Hill, PA 17011 SIGNA RE F PK AKE UrHEK THAN KEPKESENTAI IVE DATE ~~ Edward P. Seeber Es q• ~ ~~j~ ~,~ ~ 134 Slae Avenue, Hershey, PA 17033 Side 1 REGISTER OF WILLS USbONLY n ~' -'` C © car' G - L rs ,- ~~' ~,.. ~C7 .. ~ - _ > ' _~ J ) 'n r C~ r J ~,r . ~... _a ~ ~_ ., .c: ~ ~ c;~~ c-: 15056D41147 15D56D41147 .~ 15056042148 REV-1500 EX Decedent's Social Security Number Decedenfs Name: LOUIS E. Sabo S r. 17 6 3 2 3 5 6 7 RECAPITULATION 123,317.60 1. Real Estate (Schedule A) .......................................................................................... 1 2. Stocks and Bonds (Schedule B) ............................................................................... 2. 5 8 . 3 8 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. 1 6 , 1 0 8 6 6 6. Jointly Owned Property (Schedule F) , J Separate Billing Requested ............. 6. 7. n-Probate Property Inter-Vivos Transfers & Miscellaneous No _ (Schedule G) i Separate Billing Requested ............. 7. g. Total Gross Assets (total Lines 1-7) ....................................................................... ;g. 13 9 , 4 8 4 6 4 9. Funeral Expenses 8 Administrative Costs (Schedule H).... ...... ... !a. 1 8 , 5 4 4 . 3 2 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) ................................ 11). 1 , 16 5.18 11. Total Deductions (total Lines 9~ 10) ...................................................................... 11. 1 9, 7 0 9 5 0 12. Net Value of Estate (Line 8 minus Line 11) ............................................................. 12. 1 1 9 , 7 7 5 . 1 4 13. Charitable and Governmental BequestslSec 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. 1 1 9 , 7 7 5 . 1 4 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousa{ tax rate, of transfers under Sec. 9116 (a)(1.2) x .o0 0. 0 0 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate X .045 1 1 9, 7 7 5.14 16. 5, 3 8 9. 8 8 17. Amount of Line 1~ble at sibling rate X .12 0. 0 0 17- 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0 0 0 18. 0 0 0 19. Tax Due ..................................................................................................................... 19. 5. 3 8 9. 8 8 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 15056042148 15056042148 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-07-0483 Louis E. Sabo Sr. STREET ADDRESS __ _ _ _ _ __ _ _ __ _ __ _ ___ - _ __ _ _ 243 Cumberland Road CITY - -- _ _ _ - _ _ _ _ __ _ _ _ STATE -- - TZIP _ _ _ Camp Hill '~ PA j 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) Z. CreditslPayments A. Spousal Poverty Credit g. Prior Payments C. Discount 3. InteresUPenalty if applicable p, Interest E. Penalty 0.00 Total Credits (A + B + C) (1) 5,389.88 Total InteresUPenalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 Line 20 to request a refund 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. g. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Payable to: REGfSTER OF WILLS, AGENT (2) 0.00 (3) (4} (5) 5,389.88 (5A) (5B) 5,389.88 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 :.................................... r~~' ' x c. retain a reversionary interest; or .................................................................................................................. x L. J d. receive the promise for life of either payments, benefits or care? .............................................................. n ~ x ~ __ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................... ',f "z ,_ ~__- 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... l-- Lx ~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ...................................................................................................................... ~1 x 1 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 exempt 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 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. §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)J. A sibling is defined under Section 9102, as an individuai who has at least one parent in common with the decedent, whether by blood or adoption. Rev-1502 IJ(+ (6981 SCHEDULE A REAL ESTATE _~.. COMMONWEALTH OF PE NNSVLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Sabo, Louis E. Sr. 21-07-0483 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 reVevant facts. Real property which is jdntly-owned with right of survivorship must be disclosed on schedule F. Copyright (c) 2002 form software only The Lackner Group, inc. Form PA-1500 Schedule A (Rev. 6-98) (If more space is needed, additional pages of the same size) Rev-1503 EX+ (rr98) SCHEDULE B STOCKS ~ BONDS ~~ COMMONWEAL TN OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Sabo, Louis E. Sr. 21-07-0483 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER CUSIP NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF DEATH 1 $50.00 Series EE Savings Bonds Serial Number 58.38 L478868479EE -valued per Inventory Report TOTAL (Also enter on Line 2, Recapitulation) 58.38 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, lnc. Form PA-1500 Schedule B (Rev. 6-98) Rev-1508 EX+ (698) SCHEDULE E CASH, BANK DEPOSITS, 8~ MISC. ~' PERSONAL PROPERTY COMMONWEALTH OF PE NNSVLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Sabo, Louis E. Sr. 21-07-0483 Include the proceeds of litigation and the date the proceeds were received by the estate. All property Joindy-owned with the right o/ survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 PNC Bank Checking Account # 5140054791 -valued per letter dated August 2, 2007 419.40 2 PNC Bank Savings Account # 5130173631 -valued per fetter dated August 2, 2007 2,586.97 Accrued interest on Item 2 through date of death 1.61 3 ~ PNC Certificate of Deposit Account # 31600238905 -valued per letter dated August ~ 12,577.68 2, 2007 Accrued interest on Item 3 through date of death ~ 23.00 4 ~ Personal Property -valued per executor ~ 500.00 TOTAL (Also enter on Line 5, Recapitulation) ~ 16,108.66 (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-1151 EX. (12-99) ' ~ SCHEDULE H COMMONWF.ALTHOFPENNSYLVANIA FUNERAL EXPENSES ~ INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Sabo, Louis E. Sr. 21-07-0483 Debts of decedent must be reported on Schedule i. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Re Street Address City State Year(s) Commission paid Zip 2. Attorney's Fees James, Smith, Dietterick 8 Connelly, LLP 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Louis Sabo Jr Street Address 243 um erland Road C;ty Camp ill state A Z;p 17011 Relationship of Claimant to Decedent pOUSe 4. Probate Fees 5. Accountant's Fees 6. Tax Retum Preparer's Fees 7. Other Administrative Costs 6,247.00 7,000.00 3,500.00 294.00 1,503.32 TOTAL (Also enter on line 9, Recapitulation) f 18,544.32 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-11500 Schedule H (Rev. 6-98) Rev-1502 EX+ (5~gg) ' ~ SCHEDULE H-A FUNERAL EXPENSES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Sabo, Louis E. Sr. 21-07-0483 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-A (Rev. 6-98) Rev-1502 EX+ (698) SCHEDULE H-B2 ,~ ATTORNEY'S FEES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Sabo, Louis E. Sr. 21-07-0483 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B2 (Rev. 6-98) Rev-t 502 EX+ (698) SCHEDULE H-B4 .~ PROBATE FEES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Sabo, Louis E. Sr. 21-07-0483 Copyright (c) 2002 form software only The Lackner Group, lnc. Form PA-1500 Schedule H-64 (Rev. 6-g8) Rev-1502 EX+ (6-98) SCHEDULE H-B7 r OTHER ~' ADMINISTRATIVE COSTS COMMONWEALTH OE PENNSYLVANIA continued INHERITANCE TAk RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Sabo, Louis E. Sr. 21-07-0483 ITEM NUMBER DESCRIPTION AMOUNT 1 AT 8~ T 31.13 2 Cumberland Law Journal -advertisement 75.00 3 DIRECTV 89.59 4 James Smith Dietterick ~ Connelly LLP -reserve for estate administration closing 500.00 costs 5 Lower Allen Township 96.25 6 PAWC 29.62 7 PAWC 30.22 8 PNC Bank Checking Account # 5140054791 -service charge 20.00 9 PNC Bank Checking Account # 5140054791 -NSF Paid item fee 31.00 10 PNC Bank Checking Account # 5140054791 -Continuous Overdraft charge 12.00 11 PNC Bank Checking Account # 5140054791 -Continuous Overdraft charge 6.00 12 PNC Bank Checking Account # 5140054791 -service charge 20.00 13 PNC Bank Checking Account # 5140054791 -Continuous Overdraft charge 12.00 14 PPL Electric 25.34 15 PPL Electric 34.63 16 The Sentinel -advertisement 152.20 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Rev. 6-98) Rev-150Y EX+ (698) COMMONWEALTH OF PE NNSVI VANIA INHERITANCE TAK RETURN RESIDENT DECEDENT SCHEDULE H-B7 OTHER ADMINISTRATIVE COSTS continued ESTATE OF (FILE NUMBER Sabo, Louis E. Sr. I 21-07-0483 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Rev. 6-98) Rev-1512 EX+ (698) SCHEDULE f DEBTS OF DECEDENT, Y ~" MORTGAGE LIABILITIES, ~ LIENS COMMONWEALTH OF PE NNSVL VANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Sabo, Louis E. Sr. 21-d7-d483 Include unrefmbursed medical expenses. (It more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98) ~ REV-1513 EX+(9-00) " ~. SCHEDULE J COMhM1ONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Sabo, Louis E. Sr. 21-07-0483 NAME AND ADDRESS OF RELATION HIP T SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$) Do Not List Trusteels) me u e outng t spousa distributions, and transfers under Sec. 9116(a)(1.2)) 1 Louis E. Sabo Jr. Son 100% of 119,775.14 243 Cumberland Road residue Camp Hill, PA 17011 Total 119,775.14 Enter dollar amounts for distributions shown above on lines 5 through 18, as appropn ate, on Rev 1500 cove r 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 t7F PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98)