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HomeMy WebLinkAbout09-23-09 (2)1 1505607120 ~J 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 Box.zsoso~ 2 1 0 9 0 6 4 7 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 192 14 4366 06 24 2009 09 25 1914 Decedent's Last Name Suffix Decedent's First Name MI BROSSO ANN (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 prior to 12-13-82) ' 4. Limited Estate I I qa Future Interest Compromise 5. Federal Estate Tax Return Required '~ - (date of death after 12-12-82) X g Decedent Died Testate ~ Decedent Maintained a Living Trust Q 8. Total Number of Safe Deposit Boxes ~- (Attach Copy of Wlq ~- (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 1 p. 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 TO: Name Daytime Telephone Number EDMUND G. MYERS (717) 761 4540 Firm Name (If Applicable) JOHNSON D U F F I E REGISTER OF WILLS USE ONLY rv n K~ First line of address ~~ n o ~:7 r~ 301 MARKET STREET '-~ ~'~ - ' r~ v _- I-._ Second line of address "-',I "`~' C..,J PO BOX 10 9 --, -, r - ~., City or Post Office State ZIP Code DATE ~Ed ~' i LEMOYNE PA 1 7 0 4 3 1;:~ Correspondent's a-mail address: e g m@ j d S W. C O m 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 anv knowledpe. Ronald J Brosso DA 819 Bosler Avenue, Lemoyne, PA 17043 SIG URE OF PREPAR R THER THAN REPRESENTATIVE DAT L~ ~''~ EDMUND G. MYERS Cij',~,iz,~OCj' AnnRFSS 301 MARKET STREET, LEMOYNE, PA 17043 Side 1 1505607120 1505607120 J 1505607220 REV-1500 EX Decedent's Social Security Number oecedenr5 Name: ANN B R O S S O 1 9 2 14 4 3 6 6 RECAPITULATION 1. Real Estate (Schedule A) ..................................................................................... ..... 1. 1 1 2, 2 7 0 0 0 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. 1 1 6 , 9 9 5 2 2 6. Jointly Owned Property (Schedule F) ~] Separate Billing Requested ............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested ............. 7. 8. Total Gross Assets (total Lines 1-7) .................................................................... ... 8. 2 2 9, 2 6 5. 2 2 9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... .. 9. 1 4 , 5 3 6 . 5 3 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. .. 10. 2 , 4 0 9 . 9 5 11. Total Deductions (total Lines 9& 10) .................................................................. ....11. 1 6, 9 4 6. 4 8 12• Net Value of Estate (Line 8 minus Line 11) .......................................................... ...12. 2 1 2, 3 1 8 7 4 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. 2 1 2 , 3 1 8 7 4 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 .o0 0 0 0 15. 0 0 0 16. Amount of Line 14 taxable at lineal rate X .045 212 , 318.7 4 16. 9 , 5 5 4 . 3 4 17. Amount of Line 14 taxable 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. 9, 5 5 4 3 4 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^ Side 2 1505607220 1505607220 J REV-1500 EX Page 3 necedent's Complete Address: File Number 21-09-0647 DECEDENT'S NAME ANNBROSSO STREET ADDRESS 819 Bosler Avenue CITY Lemoyne STATE _ _ZIP -- PA 17043 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 9,554.34 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 477.72 - - _ ----_ Total Credits (A + B + C) (2) 477.7 3. InterestlPenalty if applicable p, Interest E. Penalty __ __-_ Total Interest/Penalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) 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. (5) 9,076.62 A, Enter the interest on the tax due. (5A) - ----_ g. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) 9 , ~ 7 6.6 2 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 :................................................................................~._ ] I x ~ b. retain the right to designate who shall use the property transferred or its income :.................................... ~_ 1 ~ x c. retain a reversionary interest, or ...............................................................................................................~..~ ~ X_~ ~- d. receive the promise for life of either payments, benefits or care? .............................................................~ ~ I x1 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without _ receiving adequate consideration? ....................................................................................................................... ~ x 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... x 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which __ contains a beneficiary 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 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)J. 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 fi~ur 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 feast one parent in common with the decedent, whether by blood or adoption. Rev-7502 EX+ (6-98) SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT _- ESTATE OF FILE NUMBER BROSSO, ANN 21-09-0647 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 relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on schedule F. (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 A (Rev. 6-98) Rev-1508 EX+j6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF (FILE NUMBER BROSSO, ANN 21-09-0647 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 M8~T Bank Certificate of Deposit Account No. 31003914383276 10,024.68 2 M&T Bank Market Advantage Account No. 15004211136608 50,807.44 3 M8rT Bank Relationship with Checking Account No. 90080483 54,384.48 4 Personal Property -Appraised by Chuck Bricker, Auctioneer 640.00 5 Pennsylvania Department of Revenue -Rent Rebate 250.00 6 Refund -Blue Cross Blue Shield 888,62 TOTAL (Also enter on Line 5, Recapitulation) I 116,995.22 (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+112-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER BROSSO, ANN 21-09-0647 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached 6,980.00 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid 2. Attorney's Fees JOHNSON DUFFIE 3,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3,500.00 Claimant Ronald J. Brosso Street Address 819 Bosler Avenue City Lemoyne state PA zip 17043 Relationship of Claimant to Decedent SOn 4. Probate Fees 357.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 150.00 7. Other Administrative Costs 549.53 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 14,536.53 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER BROSSO, ANN 21-09-0647 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 S.J. Grontkowski Funeral Home 1,105.00 2 S.J. Grontkowski Funeral Home 4,975.00 3 S.J. Grontkowski Funeral Home -Grave Opening 900.00 H-A Subtotal 6,980.00 Other Administrative Costs 4 Chuck Bricker, Auctioneer 80.00 5 Cumberland County Register of Wills Office -Filing Fees for Inheritance Tax Return 30.00 and Inventory 6 Cumberland Law Journal -Notice of Estate Administration 75.00 7 Reserves: Out of Pocket Expenses 200.00 8 The Patriot News Company -Notice of Estate Administration 164.53 H-B7 Subtotal 549.53 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1572 EX+ (5-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER BROSSO, ANN 21-09-0647 Include unreimbursed medical expenses. (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 I (Rev. 6-98) REV-1513 EX+ (9-OO) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER ts•rtusSV, ANN 21-09-0 647 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words ) ($$$) Do Not List Trustees I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] 1 Frank M Brosso Son 1/2 of Estate 27 Buttonwood Lake Carlisle 17015 2 Ronald J Brosso Son 112 of Estate 819 Bosler Avenue Lemoyne, PA 17043 Total Enter dollar amounts for distributions shown above on lines 15 through 18, as approp riate, on Rev 1500 cov er 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 SHEE 0.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) ESTATE OFANNBROSSO a/k/aANNA BROSSO SCHEDULE OF EXHIBITS EXHIBIT A EXHIBIT B EXHIBIT C EXHIBIT D Last Will and Testament signed and dated on December 6, 1971. Tax Assessment for Property located at 819 Bosley Avenue. Lemoyne, PA M&T Bank Date of Death Letter for Checking, Savings and Certificate of Deposit Accounts Appraisal by Chuck E. Bricker for Personal Property 377991 __ -- E~~-IIBIT A ~.~t ~i11 ~trt~ C7~ r~t~tmrnt I, ANN BROSSO, of the Borough of Lemoyne, County of Cumberland and State of Pennsylvania, make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills by me heretofore made. 1. I direct payment of my debts and funeral expenses as soon after my death as will be convenient to my personal representative hereinafter named. 2. I give, devise and bequeath to my husband, Fred R. Brosso, all of my estate, real, personal and mixed and wheresoever situated. 3. In the event that my said husband shall predecease me, I give, devise and bequeath all my estate to my children in equal shares. If any child shall predecease me leaving issue to survive,such issue shall take-the deceased parents share in my estate by representation per stirpes. 4. I name, constitute and appoint my said husband, Fred R. Brosso, to be the executor of this Will. If he shall predecease me or, having qualified as such executor, shall die, or be removed as executor, I name, constitute and appoint my son, Frank M. Brosso, to be the executor of this Will. I direct that neither of my executors shall be required to file a bond as such personal '~ representative. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 6th day of Decembers 1971. C.;.. -_ .~L-; .~-0_!1-~ (SEAL) Signed, sealed, published and declared by the above named Testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, in her presence, and in the presence of each other, have hereunto subscribed our names as witnesses. _ i ,, ~-!' ~ 1 ~- . ~ ~, ,~ ~i I EXHIBIT B TaxDB Result Details Detailed Results for Parcel 12-22-0824-048 'D~strict}'rg . ; 12 r r- Parcel ~ill~' ~, . 12-22-0824-048. MapSiif~a ~~_.__ Hoi~seNo _..__._.~ '' 819 '~ Direction ~ Street -~~ ~ BOSLER AVENUE '~ Qwner•1 ' ~ ~ BROSSO, FRED S & ANN Cf0 ~ i PropType . . - R ~~ ~ ~ 1 PropDesc ____ _______. _ ___ ~. W W ._~ LwArca ~ ~ ' 1176 CurLandVal~ ~~ __~ __ __________________ .____;i 18000 ~Curlmp~ al 71110 ~CurTotVal ~ 89110 ~~ {, ~~ CurYrefY al '~ Acreage .07 CIGrpStat ,~ -. «., c _ , _ . _..._..._____.._ _ _ ...____._.._._; ''1'A1E' h: ,, ; i ' i SHICr~Int ~ ' >>00~ 1 >:: ---- SalcDa~% ~' ~ O1 _ w ~SaleCe 3 19 .., ~Deei1B_kPage, ;~~~ , ~ _ _ 0028H-00680 , .. YearSlt ;: 1925 ~Hr -File Datc 10/20/2004 I .___.~_..._~____...~.. HF ~i~iproFril Status A Page 1 of 1 in the 2004 Tax Assessment Database ~. ~ ~~~ http://taxdb.ccpa.net/details.asp?id=12-22-0824-048.&dbselect=l 7/7/2009 ~- EXKIBIT C Q MBTBank 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 Phone (888) 502-4349 Fax (302}934-2955 July 27, 2009 Law Offices Johnson Duffie 301 Market Street P.O. Box 109 Lemoyne, Pennsylvania 17043-0109 Re: Estate of Ann Brosso Social Security: 192-14-4366 Date of Death: June 24, 2009 Dear Sir or Madam: Per your inquiry dated July 17, 2009, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type ofAccount Checking Account Account Number 90080483 Ownership (Names of} Ann Brosso* Opening Date 6/28/76 Closed 7/22/09 Balance on Date of Death $ 54,382.03 Accizced Interest $ 2.45 Total _ _ __ $ 54, 384.48 2. Type ofAccount Account Number Ownership (Names o~ Opening Date Balance on Date of Death Accrued Interest Total FtECEt,1~ED JUL ~ ~ ~~ JOHNSON DUFFIE Savings Account 15004211136608 Ann Brosso* 11/30/04 Closed 7/22/09 $ 50, 798.25 $ 9.19 $ 50, 807.44 3. Type ofAccount Certificate of Deposit Account Number 31003914383276 Ownership (Names of} Ann Brosso* Opening Date 1/24/90 Balance on Date of Death $ 10, 000.00 Accrued Interest $ 24.68 - __ Total $ 10,024.68 Please be advised, there was no safe deposit box found for the above decedent. * If upon reviewing the information above, you believe there are additional accounts not referenced, please provide us with an account number and/or name of any possible joint account holder. For any additional information on the above accounts, including ownership and any changes, closures and/or reimbursement of funds, etc., please contact our Highland Park Office # 717-737-3322. Sincerely, V~-~~ Trade Hare Adjustment Services .. EXHIBIT D APPRAISAL Persortial Property of ~ j~ ~ u 5 s ~ ~ ~ Ih~ ~ ~ ~ ~3 C:S 1/~ ,~ ~ F • 1--~~-> cyN ~ ~~~• w.,.~r~i~nri -,.. f`h~ ~rlr F Rrir_kar A(11144_I_ Date >-~ 1 "L' ~=~ --rr------ --, - - ITEM VALUE ITEM VALUE /y 1~ S N'~l S' % v, Lv L,;%~y~~5 ~,u~ ~~~ C,LLL~}ld~ ~~ QO CG 1-bIZ J60 ~L !~ 1 N ~ rTF ~7 ~ o u CF ~. ~- 77~ R ~ 0 ao c a w vE 2~:a~ c ~ s I©~o a ~ w~ s~t~ - 2' ~ S a y' ~ l Ca o , ©d e c~~- b;av l 2cQ % QLE / V}~QL 1~8~, 13 ~~ /C rso R L`' SSLz ~ ~ C(, I3 ~~' 7 n~' r-i / • ` ~' r t/'~~~.~ /7~ 3 ~~''/t~ 5 ~~ JAG. ~~~e~ ~~~~ N~' ~D~L.~ _ ~ dd S / . ~ L~ /~DIJ~~ ~~~~ D:0 d ~ ~ 1 .~- u ~ ~~ - ~--