HomeMy WebLinkAbout05-29-09 (3)1505607121
-', REV-1500 EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue County Code Year File Number
Bureau of Individual Taxes INHERITANCE TAX RETURN
Po sox zsosol 2 1 0 9 0 4 2 4
Hardsbu , PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW Date of Birth
Social Security Number Date of Death
0 5 0 2 2 8 7 4 0 0 3 0 7 2 0 0 9 0 9 0 1 1 9 2 9
Suffix Decedent's First Name MI
Decedent's Last Name
M A R R A R O V I N C E N T A
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
MI
FILL IN APPROPRIATE OVALS BELOW
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2. Supplemental Return
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3. Remainder Return (date of death
urn
e
X 1. Original prior to 12-13-82)
4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required
Q 6. Decedent Died Testate
~ death after 12-12-82)
7. Decedent Maintained a Living Trust
._
8. Total Number of Safe Deposit Boxes
(Attach Copy of Will)
Litigation Proceeds Received
9
~ (Attach Copy of Trust)
10. Spousal Poverty Credit (date of death
~
O) nder Sec. 9113(A)
11. Att
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. between 12-31-91 and 1-1-95) .
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BE DIRECTED TO:
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CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIA
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D
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ne Num
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Name
7 1 7 5 4 1 5 5 5 0
J A N L B R O W N
Firm Name (If Applicable)
J A N L B R O W N 8
First line of address
8 4 5 S I R T H O M A S
Second line of address
City or Post Office
H A R R I S B U R G
A S S O C
C T S T E 1 2
State ZIP Code
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c:orresoondent's a-mail address: BRENDAJLB VERIZON NET
Under penalties of perjury, I declare that I have examined this return, in
it is true, correct and complete. Declaration of preparer other than the p
SIGNATURE OF PERSQJ~t-I~ESPONSjB'~E FOR FtLll~ RETURN
schedules and statements, ana tome oesi of my R~ ~~w~~,y~ and „",",
is based on all information of which preparer has any knowledge.
DATE
5/27/2009
""" ~' L'' CAMP HIL
4 BRENTWATER RD
SIGNATURE F EP HER THAN REPRESENTATIVE
ADDRES
845 THOMAS CT STE 12 HARRISBU
PLEASE USE ORIGINAL FORM ONLY
1505607121
Side 1
PA 17011
DATE
5/27/2009
PA 17109 _
1505607121 J
1505607221
REV-1500 EX Decedent's Social Security Number
DecedenPsName: VINCENT A• MARRARO 0 5 0 2 2 8 7 4 0
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.
9 0 8 5 ' 0 4
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ....... 5.
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. 5 7 4 1 . 2 7
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property 3 6 5 5 2 8 7 6
(Schedule G) ^ Separate Billing Requested ....... 7. .
8. Total Gross Assets (total Lines 1-7) ........................... 8. 3 8 0 3 5 5. 0 7
..........
9. Funeral Expenses & Administrative Costs (Schedule H)
.... 9.
.. 7 4 9 6 . 3 0
8 3 0 7 3
10. Debts of Decedent, Mort a e Liabilities, & Liens Schedule I
9 9 ( ) ...... .... 10.
.. '
11. Total Deductions (total Lines 9 & 10) ..................... .... .. 11. 8 3 2 7 . 0 3
12. Net Value of Estate (Line 8 minus Line 11) ................... .... .. 12• 3 7 2 0 2 8 . 0 4
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) ........... ..... .. 13•
3 7 2 0 2 8 0 4
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, or
transfers under Sec. 9116
0
0
0
15
0.
0
0
.
(a)(1.2) x.o _ .
16. Amount of Line 14 taxable
0
0
0
0.
0
0
.
at lineal rate X .o _ 1 g,
17. Amount of Line 14 taxable 0 . 0 0 17 0 . 0 0
at sibling rate X .12 .
18. Amount of Line 14 taxable 3 7 2 0 2 8 0 4 5 5 8 0 4. 2 1
at collateral rate X .15 18.
5 5 8 0 4. 2 1
19. Tax Due ......................................... .... ...19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ^X
Side 2
1505607221 1505607221
REV-1500 EX Page 3
Decedent's Complete Address:
File Number
21 09 0424
DECEDENTS NAME
_ -
VINCENT A. MARRARO
_
STREETADDRESS
20 North 12th St Apt 207 _____ --
CITY STATE ZIP
Lemo ne PA 17043
Tax Payments and Credits:
~. Tax Due (Page 2 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
3. Interest/Penalty if applicable
D. Interest
E. Penalty
(1) 55,804.21
2,790.21
Total Credits (A + B +C) (2) 2,790.21
(3) 0.00
Total Interest/Penalty (D + E )
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.
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.
B. Enter the total of Line 5 +5A. This is the BALANCE DUE.
(4)
0.00
(5) 53, 014.00
(5A)
(58) 53, 014.00
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 : ............................................................... .......
^ O
b. retain the right to designate who shall use the property transferred or its income; ....................... ........
^ 0
c. retain a reversionary interest: or ........................................................................................ ........
^ 0
d. receive the promise for life of either payments, benefits or care? ............................................... ........
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
^
0
without receiving adequate consideration? ...............................................................................
h?
' ........
^ X^
.
or payable upon death bank account or security at his or her deat
3. Did decedent own an "intrust for ........
Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
4
.
contains a beneficiary designation? .......................................................................................... ........ 0 ^
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. §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 childtwenty-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)J.
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 p2 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-1508 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF FILE NUMBER
VINCENT A. MARRARO 21 09 0424
Indude the proceeds of litigation and the date the proceeds were received by the estate.
All property jointlyowned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. 2000 Lexus ES 300; VIN JT8BF28G9Y5077385 5,900.00
2 United States Treasury; 2008 1040 refund 1,767.00
3 United States Treasury; 2007 1040 refund (based upon amended return) 577.00
4 PA Department of Revenue; 2008 PA-40 refund 650.00
5 American Progressive; policy cancellation refund 161.03
6 Erie Insurance Group; policy cancellation refund 14.00
7 State Farm Fire and Casualty Company; policy cancellation refund 16.01
TOTAL (Also enter on line 5, Recapitulation) I $ g
(If more space is needed, insert additional sheets of the same size)
REV-1509 EX + (6-98)
SCHEDULE F
COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
----- FILE NUMBER
ESTATE OF
VINCENT A. MARRARO 21 09 0424
If 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
A. Joan M Bevilacqua 450 Brentwater Rd
Camp Hill PA 17011
ADDRESS (RELATIONSHIP TO DECEDENT
niece
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JOIN I LT -VY1117CU ~ rtvr~n i ~ . % OF DATE OF DEATH
ITEM
ER LETTER
FOR JOINT
TENANT DATE
MADE
JOINT DESCRIPTION OF PROPERTY
INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR
IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE.
DATE OF DEATH
VALUE OF ASSET
DECD'S
INTEREST
VALUE OF
DECEDENT'S INTEREST
NUMB
1. A. 1131/00 Commerce Bank Checking Account 513059642 11,482.53 50. 5,741.27
TOTAL (Also enter on line 6, Recapituiatlon) I ~ 5,741.27
(If more space is needed, insert addfional sheets of the same size)
REV-1510 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
oCeInCNT nFRFf1FNT
SCHEDULE G
INTER-VIVOS TRANSFERS 8~
MISC. NON-PROBATE PROPERTY
ESTATE OF FILE NUMBER
VINCENT A. MARRARO 21 09 0424
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 INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND
NUMBER THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE.
1. Commerce Bank IRA CD 701470
Joan M Bevilacqua, niece, beneficiary
2 (First SunAmerica Annuity A656630262N
Joan M Bevilacqua, niece, beneficiary
DATE OF DEATH % OF DECD'S
VALUE OF ASSET INTEREST
71,572.11 100.
293,956.65 100.
EXCLUSION TAXABLE
(IF APPLICABLE) VALUE
71,572.11
293,956.65
TOTAL (Also enter on line 7 Recapitulation) ~ S 365,528.76
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX + (10-06)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
SCHEDULE H
FUNERAL EXPENSES 8~
ADMINISTRATIVE COSTS
FILE NUM
ESTATE OF
VINCENT A. MARRARO 21 09 0424
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION
NUMBER
A, FUNERAL EXPENSES:
~, Memorial service honorariums
2 Flowers
3 Luncheons
AMOUNT
700.00
160.86
800.00
Memorial services were held in Pennsylvania and New Jersey.
g, ADMINISTRATIVE COSTS:
~, Personal Representative's Commissions
Name of Personal Representative (s)
Street Address
City State ZiP
Year(s) Commission Paid:
Attorney Fees Jan L Brown & Associates 4,000.00
2,
3. Family Exemption: (If decedents address is not the same as claimants, attach explanation)
Claimant
Street Address
City State ZiP
Relationship of Claimant to Decedent
132.00
4. Probate Fees Register of Wills, Cumberland County
775.00
5 Accountants Fees Parks & Company; tax preparation 2007 (amended), 2008 and 2009
g, Tax Return Preparers Fees
35.66
7, Executrix travel to/from Pennsylvania/New Jersey (gas) 75.00
g Cumberland Law Journal; legal advertising 341.54
g The Patriot-News; legal advertising 437.74
10 Hauling and disposal fees 38.50
11 AAA Central Penn; automobile title transfer fees
TOTAL (Also enter on line 9, Recapitulation) I $ 7
(If more space is needed, insert additional sheets of the same size)
REV-1512 EX + (12-03)
SCHEDULE 1
DEBTS OF DECEDENT,
COMMONWEALTH OF PENNSYLVANIA MORTGAGE LIABILITIES, & LIENS
INHERITANCE TAX RETURN
RESIDENT DECEDENT FILE NUMBER
ESTATE OF 21 09 0424
VINCENT A. MARRARO
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed mediVALUE AT DATE
OF DEATH
ITEM DESCRIPTION
NUMBER 495.83
1. Essex House
330.00
2 Live-In Care Of Pennsylvania Inc
4.90
3 Janet L Miller, Tax Collector; Cumberland County 2009 personal tax
TOTAL (Also enter on line 10, Recapitulation) I $ 830
(If more space is needed, insert additional sheets of the same size)
REV-1513 EX + (9-00)
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
VINCENT A. MARRARO 21 09 0424
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
1. Joan M Bevilacqua, niece Collateral
450 Brentwater Rd, Camp Hill, PA 17011 100% residue
Sch F & G
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 TAXIS NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 13
(If more space is needed, insert additional sheets of the same size)
Last Will and testament
of
1~.~NC~~.~l.. ~-~I.~LRR.~RO
I, VINCENT A. MARRARO, of 316 East Jackson Street, York City, York County,
Pennsylvania, do hereby make, publish and declare this to be my Last Will and
Testament, hereby revoking any and all Wills by me at anytime heretofore made.
FIRST: I authorize my Executrix to pay all the expenses of a funeral or memorial
service; the interment of my remains, including the costs of a grave site; the installation
and inscription of a suitable marker and the cost of a gathering for family and friends.
further direct my Executrix to pay all of my debts, in her sole discretion as she may
allow, as claims against my estate.
SECOND: I give and bequeath all tangible personal property which I may own at
the time of my death unto my niece, JOAN M. BEVILACQUA.
THIRD: All the rest, residue and remainder of my estate, real and personal, of
whatever nature and wheresoever situate, I give, devise and bequeath unto my niece,
JOAN M. BEVILACQUA.
FOURTH: If my said niece, Joan M. Bevilacqua, predeceases me, then I give,
devise and bequeath all the rest, residue and remainder of my estate, as aforesaid, unto
the children of my niece, Joan M. Bevilacqua, in equal shares.
FIFTH: I hereby nominate, constitute and appoint my niece, JOAN M.
BEVILACQUA, as Executrix of this, my Last Will and Testament, if she survives me. If
my said niece predeceases me, fails to qualify or ceases to act, then I hereby nominate,
constitute and appoint my grand-niece, JESSICA J. WARD, as alternate Executrix of
this, my Last Will and Testament. It shall not be necessary for my Executrix to post
bond in the performance of her duties.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last
Will and Testament, typewritten on two (02) sheets of paper, this `~'- day of
_, 2006.
VI A. MARRARO
Signed, sealed, published and declared by the above named Testator as and for
his Last Will and Testament, in the presence of us, who, at his request and in his
presence and in the presence of each other, have signed our names as witnesses
thereto.
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF YORK
ss:
We, Peter J. Mangan and Cori L. Stough, the witnesses who names are signed
to the attached or foregoing instrument, being duly qualified according to law, do
depose and say that we were present on August 4, 2006 and saw Vincent A. Marraro,
the testator, sign and execute the instrument as his Last Will; that the testator signed
willingly and executed it as his free and voluntary act for the purposes therein
expressed; that each subscribing witness in the hearing and sight of the testator signed
the Will as a witness; and that to the best of our knowledge, the testator was at that time
18 or more years of age, of sound mind and under no constraint or undue influence.
Sworn to or afhrmed1~ra,~ subscribed to before a by Peter J. Mangan and Cori
L. Stough, witnesses, this ~~' day of , 2009.
PETER J. MANGAN
CORI L. STO H
l
No ary Publ'
y Commission Expires:
COMMONWEALTH OF PENNSYLVANIA
Notarial Seal
Teresa A. 3tridcler, Notary Public
City of York, York County
My Comrnbsion . 22, 2012
Member, Pr+nnsyNanla n Nobdss
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