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Home My WebLink About10-14-0815056041147 REV_'1 ~~~ FX /n~_nFl nrctrtet tteG nut v ~i t PA Department of Revenue county code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX.280601 Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2 1 ~}~ ~/~. ENTER DECEDENT INFORMATION BELOW 01 ''2,4 2008 12 21 1910 Decedent's Last Name Suffix Decedent's First Name MI MQRELLI JANET S (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 'I 1. Original Return r !i 2. Supplemental Return 'I ~ 3. Remainder Return (date of death LX - prior to 12-13-82) 5. Federal Estate Tax Return Required ~ II 4. Limited Estate I~ 4a. L J ml -~ date of death ane 2-12-az) g Decedent Died Testate X''I ~. Decedent Maintained a Living Trust O 8. Total Number of Safe Deposit Boxes (Attach Copy of Trust) ` ,~ (Attach Copy of Will) - -. - ~ 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 DIRE TED TO: Name Daytime Telephone Number ~, MARCI S, MILLER 717 540 4332 r -, Firm Name (If Applicable) '. "7 H A Z E N ELDER LAW REGISTER::OF7J111LLS USt'_ ONLY, "; +"3 - _ i _ _ ,~ ? I ~ ' First line of address i -_ ' _ 2000 LINGLESTQWN RQAD ., i Second line of address ~ -~ , SUITE 2 0 2 , , ==a ':J -L3ATE FILED O , -' City or Post Office State ZIP Code , HARRISBURG PA 17110 Correspondent's a-mail address: 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 elief, 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. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN D TE a Morelli ~ 1' ~` ~'' .~ Richard S ; ~ , ~ ,,, . ,~ ,, . ADDRESS 15 Laurel Drive echanicsburg, PA 17055 SIG ATUR F P R THER THAN REPRESENTATIVE DATE Marci S. Miller /~ L 0 ADD SS 2000 Linglestown Road, Harrisburg, PA 17110 Side 1 15056041147 15056041147 15056042148 REV-1500 EX oacedant~s Name: J a n e t S M o r e l l i 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) f _ Separate Billing Requested ........... .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) L_~ 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/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. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, of transfers under Sec. 9116 (a)(1.2) X .00 0 0 0 15. 16. Amount of Line 14 taxable at lineal rate X .045 1 2 9 9 3 4 1 6 1 1s. 17. Amount of Line 14 taxable at sibling rate X .12 0 0 0 17. 18. Amount of Line 14 taxable at collateral rate X .15 0 0 0 18. 19. Tax Due ..................................................................................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 15056042148 32, 659. 9 1.279, 912. 0 1,312, 571. 9 __ - - 10 -- 436 -- 8 2, 793. 514 13, 230. 37 1, 299. 341. 6 1,299,341.6 0.0 58,470.3 00 00 58,470.3 15056042148 REV-1500 EX Page 3 Decedent's Complete Address: DECEDENT'S NAME Janet S Morelli Messiah Village 100 Mt. Allen Dr. - - --- CITY Mechanicsburg Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. CreditslPayments A. Spousal Poverty Credit g. Prior Payments C. Discount 3. Interest/Penalty if applicable p. Interest E. Penalty Total Credits (A + B + C) Total Interest/Penalty (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. q. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Payable fo: REGISTER OF WILLS, AGENT (1) 58,47Q.37 (2) 55,26 .16 (3) (5) 3,20 .21 (5A) --_----- (5B) 3,207121 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLO 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 :.................................... [~ ! zJ c. retain a reversionary interest; or .................................................................................................................. d. receive the promise for life of either payments, benefits or care? .............................................................. ~_', ', x~ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................................................... x i i, _..; _~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... L . 1 ~ '_X_ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which -- contains abeneficiary designation? ...................................................................................................................... x ~ __ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE 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. §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)]. 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. File Number 21 -- ~TATE ZIP PA i 17055 52,500.00 __ _ __ __ 2,763.16 o-.._~R110 FYa /A_AA1 SCHEDULE F JOINTLY-OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Morelli, Janet S 21-- tf an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECED NT A. Richard S. Morelli 15 Laurel Dr. Son Mechanicsburg, PA 17055 B. C. JOINTLY OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OFD ATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH DECD'S VALUE ' F NUMBER TENANT JOINT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR VALUE OF ASSET INTEREST DECEDENT S I TEREST JOINTLY-HELD REAL ESTATE. 1 A 10/31/2003 Citizens Bank -checking account 21,494.51 50.000% 10,7 7.26 #6203122029 2 A 5/4/2004 LPL Investment Account #3214-8038 43,825.39 50.000% 21,9 2.70 TOTAL (Also enter on Line 6, Recapitulation) 32,6 9.96 (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 F (Rev. 6-98) .. ,C,f\ CYl IA_GA\ SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY i COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Morelli, Janet S 21-- 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. ITEM DE RIPTI F PR PERTY DATE OF DEATH % OF DECD'S EXCLUSION TAXAB E NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALU 1 Gift to daughter-in-law, Sylvia Morelli -January 12,000.00 100.000 3,000.00 9,0 0.00 3, 2008 2 Gift to daughter-in-law, Sylvia Morelli - in 2007 12,000.00 12,0 0.00 3 Gift to son, Richard Morelli -January 3, 2008 12,000.00 100.000 3,000.00 9,0 0.00 4 Gift to son, Richard Morelli - in 2007 12,000.00 12,0 0.00 5 AI J. Morelli Revocable Trust dated 1/4193 -Janet 1,125,545.08 1,125,5 5.08 Morelli, spouse, and life beneficiary Richard Morelli, son, remainder beneficiary 6 Janet S. Morelli Revocable Trust dated 1114193 - 112,366.94 112,3 6.94 Richard Morelli, son and beneficiary TOTAL (Also enter on Line 7, Recapitulation) 1,279,9 2.02 (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 G (R~v. 6-98) ~`~ ~~ ~ ~` ~ ~ SCHEDULE H FUNERAL EXPENSES & COMMONWEALTH OF PENNSYLVANIA IN E RN ADMINISTRATIVE COSTS ~ D CEDENT RESIDENT ... ESTATE OF FILE NUMBER Morelli, Janet S 21 __ '~ Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER q. FUNERAL EXPENSES: See continuation schedule(s) attached 5,4 6.83 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): i Street Address City State Zip Year(s) Commission paid 2. Attorney's Fees Hazen Elder Law 5,0 0.00 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. Other Administrative Costs TOTAL (Also enter on line 9, Recapitulation) 10,4 6.83 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Re~. 6-98) Rev-1b02 EX+(6-98) SCHEDULE H-A FUNERAL EXPENSES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Morelli, Janet S FILE NUMBER ', 21-- ITEM NUMBER DESCRIPTION AMOUN 1 2 Gingrich Memorials -memorial name and dates scroll Malpezzi Funeral Home -funeral expenses 2 5,1 0.00 6.83 Subtotal 5,4 6.83 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-A (Re . 6-98) Rev-512 EX+ I6-981 SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Morelli, Janet S 21-- Include unreimbursed medical expenses. ITEM VALUE AT TE NUMBER DESCRIPTION OF DEAT 1 Carol Earl -caregiver expense 1,0 7.25 2 Griswold caregivers -medical expense 1,7 4.12 3 Pinnacle Health Emergency -medical expense 2.17 TOTAL (Also enter on Line 10, Recapitulation) 2,7 3.54 (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 1 (Re~r. 6-98) REV-1513 EX+ (9A0) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Morelli, Janet S 21-' NAME AND ADDRESS OF RELATIONSHIP TO DECEDENT SHARE OF ESTATE AMOUNT OF EST TE NUMBER PERSON(S) RECEIVING PROPERTY Do Not List Trustee s) (Words) ($$$) I. TAXABLE DISTRIBUTIONS [include outright spousal distributions and transfers under Sec. ~116(a)(1.2)] Richard S. Morelli Son one-hundred 15 Lauren Dr. percent Mechanicsburg, PA 17055 Total Enter dollar amounts for distributions shown above on lines 1 5 through 18, as appropr iate, 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 OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (R~v. 6-98) N 4__ O ~ t m ,, ::., hQ~ I` ~ 7~. r,Y a b ~ ~s0311N~ ~' ~' ~~ p- ~ 0-. ~ ~' ~~ -~ ~ ~ _ ~ ~ ~ p O ~_ ~ ~ O ~~ O m _~ r~ o ~_ o 0 ... P C~ i 1, ' ~ ~ Lt,! • • ~ ,. t C) C~_; Q.'~) . ~/ - ~: , C`1 ~_`. ~d~ O T• ~~ n J =N~ L.3~~ -~_ t r N 0 o a~ U ~ ~ ~ ~ o ~ o -A~~ ~~ _~ o ~ ~a _~ ~ ~ o ~ = C~ v .~ U W ~ ~ ~ ~ -vx~o~ ~~ ~W An Estate Planning and Elder Law Firm 2000 Linglestown Road, Suite 202 wwwHazenElderLaw.com Hazrisburg, PA 17110 ~ ~ ~~%- ~ / _ (~ Marielle F. Hazen, CELA* TEt.: (71'~ 540-4332 V~ / Marci S. Miller, A~ociate Fnx: (717) 54011313 October 9, 2008 CERTIFIED MAIL ~~ Register of Wills ~T o , ~ Cumberland County Courthouse ; . ~ ~ n ° ' One Courthouse Square _._.. _ Carlisle, PA 17013 __ ,. ; ~ ~7 ~` -- _ ,+''`y ~.J -.. ` u 1-~ .Z~ r . _ ~ \ `~ Re: Estate of Janet S. Morelli -,~ -~' " ~a - File No.: Non-Probated Estate c~ - Inheritance Tax Return ~' To: The Register of Wills: Enclosed for filing please find the original and one copy of the above-referenced Inheritance Tax Return, along with a copy of the first page of the Inheritance Tax Return. Please date stamp the first page of the return and return it to my office in the enclosed self-addressed envelope. Also enclosed are two checks, one in the amount of $3,207.21 for the inheritance tax and a second check in the amount of $15.00 for payment of the filing fees associated with the return. If you have any questions or require any additional information, please do not hesitate to contact me. Sincerely, ~~~ ~~d~~ Corinne Eggers Woodhouse Paralegal Enclosures cc: Richard S. Morelli *Certified Elder Law Attorney by the National Elder Law Foundation as authorized by the f~nnsylvania Supreme Court