HomeMy WebLinkAbout01-05-101505607120
~~~~ ~~~ EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue County code veer File Number
Bureau of individual Taxes INHERITANCE TAX RETURN
Po Box.zaoso~ 21 0 8 0 015 9
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
083 28 8588 11 20 2006 07 01 1936
Decedent's Last Name Suffix Decedent's First Name MI
COLUMBO MARYANN
(If Applicable) Enter ing 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 t0 12-13-82)
4. Limited Estate ~ 4a. Future (Merest Compromise ~ 5. Federal Estate Tax Return Required
(date of death after 12-12-82)
6 Decedent Died Testate ~ 7~ (Attach oMpy of T~j Living Trust 8. TOtal Numbef of Safe Deposit Boxes
(Attach Copy of WiN)
9. Litigation Proceeds Received ~ 1 p, Spousal Poverty CredN (date or death
between 12-31-91 and 1-1-95) 11, Election to tax under Sec. 9113(A)
(Attach SCh. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
PATRICK N.~COLEMAN ESQ. 570 969 2828
N
~
Firm Name (If Applicable) -T
REGISTERLLSUS~NLY
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TELLIE 6 COLEMAN, PC ~
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First line of addrtass ~T ~ m t , ;,.
310 EAST DRINKER STREET r-?C`)
Second Ilne of address -- v`
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DATE FILED ~ ~~
City or Post Office State ZIP Code
DUNMORE PA 18512
Correspondent'se-mailaddreas: Pat@TellieColeman.com
Under penalties of perjury, I declare that I have examined this return, inGuding acxompanying schedules and statements, and to the best of my knowledge and belief,
it is tfue, C=orrect and cornglete. Declaration of preparer other than the personal representative Is based on all iMormation of which preparer has any knowledge.
Russell Columbo
2064 Lake Ariel Highway, Lake Ariel, PA 18436
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE
ADDRESS
Side 1
1505607120. 1505607120 J
REV-1500 EX
Decedents Name: M a r y A n n C o l u m b o
Decedent's Social Security Number
083 28 8588
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.
5.
6.
7.
8. Mortgages & Notes Receivable (Schedule D) ..........................................................
Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ................
Jointly Owned Property (Schedule F) ~ Separate Billing Requested .............
Inter-V'rvos Transfers 8 Miscellaneous Non-Probate Property
(Schedule G) ~ Separate Billing Requested .............
Total Gross Assets (total Lines 1-7) ....................................................................... 4.
5.
6.
7.
8.
3 5 , 3 6 2 . 5 9
6 2 0 . 7 7
2 5 3, 2 9 2. 7 8
2 8 9, 2 7 6. 1 4
9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... 9. 5 , 9 4 7 . 9 0
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ..............................:. 10. 2 3 , 9 2 8 . 2 3
11. Total Deductions (total Lines 9 & 10) ...................................................................... 11. 2 9 , 8 7 6.13
12. Net Value of Estate (Line 8 minus Line 11) ............................................................. 12. 2 5 9 , 4 0 0 . 0 1
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) ................................................. 13.
14. Net Yalue Subject to Tax (Line 12 minus Line 13) ................................................. 14. 2 5 9 , 4 0 0 . 0 1
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 2 5 9, 4 0 0. 0 1 16. 11 , 6 7 3 . 0 0
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 1 g. 0 . 0 0
19. Tax Due ..................................................................................................................... 19. 11 , 6 7 3 . 0 0
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
1505607220
Side 2
L 1505607220 1505607220
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21-08-00159
DECEDENTS NAME
MaryAnn Columbo
STREET ADDRESS
839 Charlotte Way
CITY
Enola STATE
PA ZIP
17025
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. CredRs/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
3. Interest/Penalty if applicable
p, Interest
E. Penalty
0.00
1,280.22
Total Credits (A + B + C)
(1) 11,673.00
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.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
Make Check Payable to: REGISTER OF WILLS, AGENT
(2) 0.00
(3) 1,280.22
(4)
(5) 12,953.22
(5A)
(5B) 12,953.22
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 :.................................... ^ x
c. retain a reversionary interest; or ........................................................................................:......................... ^ x
d. receive the promise for life of either payments, benefits or care? .............................................................. ^ x
2. If death occurred after December 12, 1962, 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? ...................................................................................................................... ~ ^
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
1 ~ ~ ~ ,-,may
~'_e .. ~ -c..?~..d~ ~- fic . a.:` ~ "-~ ~. "_~ `,,..t , r.~ ;:.. '.-.'^~ ~I k° r. .~S'L~ t r..`i f =p. _.
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 p2 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
(O) 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) p2 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.
Rev-1606 EXi (6.86)
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
cae~oNV~AtsN of PENNSVivANIA
eNiERIfANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Columbo, MaryAnn 21-08-00159
Include the proceeds or litigation end the date the proceeds were received by the estate.
All property JolMryowned with the rlgM or surWvonhip must be disclosed on schedule F.
Copyright (c) 2002 form software ony The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98)
(If more space is needed, additional pages of the same size)
Rev-1rA9 t,(+ (8-/81
SCHEDULE F
JOINTLY-OWNED PROPERTY
~T„~~,,~,~,,,,µ,,
e~e1ERRANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF (FILE NUMBER
Columbo, MaryAnn 21-08-00159
Man asset was made John wkhin ora yeu of the dscsdenYs dab of dwfh, k mwt M ropoRed on schedWs G.
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
A. Russell Columbo 2064 Lake Ariel Highway Son
Lake Ariel, PA 18436
B.
C.
JOINTLY OWNED PROPERTY:
ITEM
NUMBER
LETTER
FOR JOINT
TENANT
DATE
MADE
JOINT DESCRIPTION OF PROPERTY
INCLUDE NAME OF FINANCIAL INSTIMION AND BANK ACCOUNT
NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR
JOINTLY-HELD REAL ESTATE.
DATE OF DEATH
ALOE OF ASSE
DECDFS
INTEREST DATE OF DEATH
VALUE OF
DECEDENTS INTEREST
1 A 9/20/2005 Pennstar Bank account #7002228720 1,241.54 50.000% 620.77
TOTAL (Also enter on Line 6, Recapitulation) I 620.77
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software ony The Lackner Group, Inc. Form PA-1500 Schedule F (Rev. 6-98)
Rw-1610 EX+ (0-00)
SCHEDl~LE G
INTER-VIVOS TRANSFERS ~
MISC. NON-PROBATE PROPERTY
coMMDNWEALTH of PENNSYWANIA
INHFARANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF (FILE NUMBER
Columbo, MaryAnn 21-08-00159
This schedule must be compbted and tiled ff the answer to any a questions 1 ltlrough 4 on the reverse slde of the REV-1500 COVER SHEET is yes.
ITEM
NUMBER
INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND
THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH
yALUE OF ASSET % OF DECD'S
INTEREST ( EXCLUSION
IF APPLICABLE) TAXABLE
VALUE
1 Metropolitan Capital, Scudder IRA account 228.203.91 228.203.91
#1*0379
2 Prime Capital IRA Account #HN1786543 25.088.87 25.088.87
TOTAL (Also enter on Line 7, Recapitulation) I 253.292.78
(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 (Rev. 6-98)
REV•11a1 EXr (12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHED~JLE H
FUNERAL EXPENSES ~
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Columbo, MaryAnn 21-08-00159
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 Representative(s):
Street Address
City State Zip
Year(s) Commission paid
2, Attorney's Fees Tellie 8c Coleman, PC
3, Famiy 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
1,249.26
4,420.00
4. Probate Fees 43.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 235.64
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 5,947.90
Copyright (c) 2002 fonn 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
Columbo. MarvAnn 21-08-00159
NUMBER DESCRIPTION AMOUNT
Funeral Expenses
1 Elite TD Flowers 249.26
2 Most Precious Blood Church, funeral service 1.000.00
H-A Subtotal 1,249.26
Other Administrative Costs
3 Cumberland Law Journal -estate advertising
4 Sentinel -estate advertising
5 Wayne County Register of Wills, oath of personal representative
H-B7 Subtotal
75.00
150.64
10.00
235.64
Copyright (c) 2002 form software ony The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98)
Re,n'Sf2EX+`&~' SCHEDULE 1
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, 8~ LIENS
col.~aNwen~.ni of rENNSrwANw
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF
Columbo, MaryAnn 21-08-00159
Include unrolmbumed medical expenses.
VALUE AT DATE
ITEM DESCRIPTION OF DEATH
NUMBER
1 Auer Memorial Home 80.00
2 Auer Memorial Home 631.23
3 Hospice of Central PA 15,400.00
4 Hospice of Central PA 1,500.00
5 Metropolitan Capital, taxes 250.00
6 Rosemarie Oberdorfer, personal care 2,000.00
7 Rosemarie Oberdorfer, personal care 2.000.00
2,067.00
8 Storage center
~-
TOTAL (Also enter on Line 10, Recapitulation) I 23,928.23
(If more space is needed, additional pages of the same size) Form PA-1500 Schedule I (Rev. 6-98)
Copyright (c) 2002 form software only The Lackner Group, Inc.
REV-169s E7c+ le-0°-
SCHEDULE J
COMMNHER~ITANCE TAX RETURNANIA BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Columbo, MaryAnn 21-08-00159
NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
DECEDENT
NUMBER PERSON(S) RECEIVING PROPERTY po Not flat Trustas(a) (WOrdS) ($$$)
I.
1
Russell Columbo
2064 Lake Ariel Highway
Lake Ariel, PA 18436
Son ~ 100%
I I Total
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 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 ~ u.uu
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA 1500 Schedule J (Rev 6-98)
REGISTER OF WILLS
CUMBERLAND COUNTY
PENNSYLVANIA
CERTIFICATE OF
GRANT OF LETTERS
ADMINISTRATION
No . 2008- 00159 PA No . 21- 08- 0159
Estate Of : MARYANN COLOMBO
(first Middle, Lastl
Late Of: CUMBERLAND COUTNTWNSHIP
Deceased
Social Security No: 083-28-8588
WHEREAS, MARYANN COLOMBO
(First, Middle, Last)
late of EAST PENNSBORO TOWNSHIP CUMBERLAND COUNTY
died on the 20th day of November 2006 and,
WHEREAS, the grant of Letters of Administration
is required for the administration of the estate.
THEREFORE, I , GLENDA EARNER STRASBAUGH Register of Wi I1 s in and
for CUMBERLAND County, in the Commonwealth of Pennsylvania, have
this day granted Letters of Administration to:
RUSSELL COLOMBO
who has duly qualified as ADMINISTRATOR(RIX) of the estate
of the above named decedent and has agreed to administer the estate
according to law, all of which fully appears of record in my office at
CUMBERLAND COUNTY COURT HOUSE, CARL ISLE, PEIVFVSYLVANIA.
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my office on the 14th day of February 2008.
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**NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDI~, LAST)
1 i.
telll.e Coleman
310 EAST DRINKER STREET }}## }}
P.O. BOX 175 all~C~eyS-C~I-~aW
DUNMORE, PA 18512-0175
www.telliecoleman. corn
Nicholas D. Tellie`
Patrick N. Coleman'"
Of Counsel: Wesley M. Tellie"
`Licensed in NJ
December 30, 2009
Orphans' Court/Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
RE: Estate of MaryAnn Columbo
County #2008-00159
Our file #3160.PO1.PR0
Dear Sir/Madam:
AREA CODE (570)
969-2828
FAX: 969-0234
e-mail: "nick~telliecoleman.com
`"patr~telliecoleman.com
Relative to the above-captioned, enclosed please find two originals and one
copy of the Pennsylvania Inheritance Tax Return along with check in the amount of
$407 representing the tax due. Please file the originals and return the time-stamped
copy in the self-addressed, stamped envelope provided.
Thank you and, of course, if there are ~-y questions or concerns please do not
hesitate to contact me.
~ n -- i -,
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Patrick N. Coleman, Esquire ~ `_k ~ ~., .,. '; ~, _
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