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HomeMy WebLinkAbout04-23-10 (2)15056051058 REV-~ goo EX (~-~) OFFICIAL U3E ONLY PA Department of Revenue Coun Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN ty PO BOX 280601 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ~ ~ Va ~ I I ~~ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 273-22-9732 10/11 /2009 07/07/1925 Decedents Last Name Suffix Decedents First Name MI Berardutrci Mary 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 QF WILLS ~~. FILL IN APPROPRIATE OPALS BELOW ~ , ~: (~ 1. Original Retum 2. Supplemental Retum ~ _ 3. Remainder Return (date of death ,= 4. Limited Estate 6. Decedent Died Testate (Attach Copy of Willj 9. Litigation Proceeds Received 4a. Future Interest Compromise (date of death after 12-12-82) _. 7. Decedent Maintained a Living Trust (Attach Copy of Trust) .. 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) prior to 12-13-82) 5. Federal Estate Tax Retum Required 8. Total Number of Safe Deposit Boxes ". 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 T0: Name Daytime Telephone Number Susan Neff (717) 580-2025 Firm Name (If Applicable) - - - RE~ISTER ~F 1NN1 ~ S ~ rc~ nt.e~ v RECORDED OFFICE OF REGISTER OF `VICES First line of address 2010 APRIL 23 ~r 1637 Lowell Lane CLERK OF Second line of address ORPH.~NS' COURT CU~TBERL~~1~D CO., P City or Post Office State ZIP Code DATE FILED New Cumberland PA 17070 Correspondent's a-mail address: tSneff~VerlZOn.net Under penalties of perjury, I declare that I have examined this return, including aa:ompanying scheduNes 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. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE ADDRESS 1637 Lowell Lane, New Cumberland, PA 17070 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 15056051058 15056051058 ~~ J 15056052059 REV 1500 EX Decedent's Social Security Number Decedent's Name: Mary E Berarducci 273-22-9732 RECAPITULATION 1. Real estate (Schedule A) . ............................................ 1. 10. Debts of Decedent, Mortgage Liabilities, Z~ Liens (Schedule 1) ................ 10. 6,445.86 11. Total Deductions (total Lines 9 8~ 10) ................................... 11. 15,543.17 12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. 109,926.57 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) ........................ 14 109 926 57 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (ax1.2) X .0_ 15. 16. Amount of Line 14 taxable at lineal rate x .o _ 109,926.57 16. 4,946.70 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 1 g. 2. Stocks and Bonds (Schedule B} ....................................... 2. 29,333.50 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. 24,573.62 6. Jointly Owned Property (Schedule F) ~~::~ ~> Separate Billing Requested ....... 6. 572.24 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~:'::~°:: Separate Billing Requested........ 7. 70,990.38 8. Total Gross Assets (total Lines 1-7) .................................... 8. 125,469.74 9. Funeral Expenses &Administrative Costs (Schedule H} ..................... 9. 9,097.31 19. TAX DUE .........................................................19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 4,946.70 15056052059 REV 1500 EX Page 3 Ffla Number Decedent's Complete Address: _. _. DE EDENTS AME DECEDENTS SOCIAL SECURITY NUMBER Mary E Berarducci 273-22-9732 STREET ADDRESS 1637 Lowell Lane cITY New Cumberland STATE PA ZIP 17070 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1 } 4 946 70 2. Credits/Payments , . A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2) 3. Interest/Penalty if applicable D. 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. Fill in oval on Page 2, Line 20 to request a refund. (q) 5. If Line 1 + Line 3 is greater than Line Z, enter the difference. This is the TAX DUE. {5) 4,946.70 A. Enter the interest on the tax due. (5A} B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) 4,946.70 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 :..................................................................... b. retain the right to designate who shall use the property transferred or its income : ............................................ ^ c. retain a reversionary interest; or .......................................................................................................................... ^ 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 without receiving adequate consideration? .............................................................................................................. ^ 3. Did decedent own an "in trust far" or payable upon death bank account or security at his or her death? .............. ^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which 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 (3j 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 benefiaary. 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 decedents siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)J. 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 1503 EX+ (egg) SCHEp1~LE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Mary E. Berarducci 2009-01123 All property jointly~owned with right of survivorship must he disclosed en Sr_haduln ~ tiT more space is needed, insert additional sheets of the same size) REV 1508 EX+ (6..g8) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCNEOI~LE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE of FILE NUMBER Mary E. Berarducci 2009-01123 Indude the proceeds of litigation and the date the proceeds were received by the estate. AN p-operty jotrrtiy.owned With right Of sUrvivorshiD must be dtsrJes~d m, Sr_tisa~de G ~n -nvre space ~s neeaea, insert aaaitional sheets of the same size) REV-i5og EX+ (oi-io) r Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCNEp1~LE F JOINTLY-OWNED PROPERTY ESTATE OF: Mary E. Berarducci FILE NUMBER: 2009-01123 If an asset became jointly owned within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A• Susan Neff B. C. JOINTLY OWNED PROPERTY: 1637 Lowell Lane New Cumberland, PA 17070 daughter ITEM NUMBER 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 % OF DECEDENT'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST 1. A, 02/02/02 M&T Market Advantage acct# 15004206214823 1,144.47 50 572.24 TOTAL (Also enter on Line 6, Recapitulation) $ 572.24 If more space is needed, use additional sheets of paper of the same size. REV-151p EX+ (08-09) "~' ~ Pennsylvania SCHEDULE G DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Mary E. Berarducci 2009-01123 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM DESCRIPTION OF PROPERTY NUMBER INCLUDE THE NAIVE aF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE of TRANSFER. ATTACH A Coax Of THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET 96 OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1 ~ Proceeds from sale of home 07/15/2009 to Susan Neff 1637 L ll L owe ane, New Cumberland PA 17070, daughter 147,884.45 50 3,000.00 70,942.23 2 Wells Fargo IRA acx:t#2789-3050,10/11/2009 benefiaaries designated as listed: Robert Berarducci, 1869 Devonshire Dr. NW, Canton, OH 44708, son 8,009 63 3,000.00 9.63 Nachael Berarducci, 2435 Rumford Way, Beavercreek, OH 45431 son , 3,009.63 3,000.00 9.63 Mark Berarducci,13180 N. Woodburme Ave., Oro Valley, AZ 85737 son , 3,009.63 3,000.00 9.63 John Lawrence Berarducci, 880 Piketown Rd., Harrisburg, PA 17112 son , 3 009 ~ 3,000.00 9.63 Susan Neffi, 1637 Lowell Lane, New Cumberland, PA 10707, daughter 3,009.63 3,000.00 9.63 TOTAL (Also enter on Line 7, Recapitulation) $ I 70,990.38 If more space is needed, use additional sheets of paper of Che same size. REV-1511 EX+ (10-09) " ~ ' pennsylvan~a DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Mary E. Berarducci 2009-01123 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1' Neill Funeral Home Royers Flowers B. 1 ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City Year(s) Commission Paid: State _ ZIP 7, 862.01 465.30 2~ Attorney Fees: 200.00 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: 570.00 5• Accountant Fees: 6. Tax Return Preparer Fees: 7, TOTAL (Also enter on Line 9, Recapitulation) I ~ 9, 097.31 If more space is needed, use additional sheets of paper of the same size. REV-1512 EX+ (12-08) i ~~ pennsylvan~a SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES C[ LIENS RESIDENT DECEDENT ~~ ~ a i t ur FILE NUMBER Mary E. Berarducci 2009-01123 Report debts incurred by the decedent prior to death that remained unnald at tti. d~f..,f a_,.«~.:.._~..~:__ .._____~_____, ___ . ~~ ~~~~~~ ~Na« ~~ ~«CUCU, mse~~ aaaiuonai sneers or the same size. REV-1513 EX+ (01-10) ~ pennsylvania SCHEDULE ~ DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Mary E. Berarducci 2009-01123 NUMBER I NAME AND ADDRESS OF PER50N(S) RECEIVING PROPERTY TAXABLE DISTR RE o Not List Trustee(S~NT AMOOF ESTATE ARE IBUTIONS [Include outright spousal distributions and transfers under Sec. 4116 (a) (1.2).J 1~ Robert Berarducci, 1869 Devonshire Rd NW, Canton OH 44708 son 20% 2. Michael Berarducci, 2435 Rumford Way, Beavercreek OH, 45431 son 20o~a 3. Mark Berarducci, 13180 N Woodbume Ave, Oro Valley AZ 85737 son 200 4. John Lawrence Berarducci, 880Piketown Rd, Harrisburg PA 17112 son 20% 5. Susan Neff, 1637 Lowell Lane, New Cumberland PA 17070 daughter 200 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON ONES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DI5TRIBUTIONS UNDER 5ECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I$ If more space is needed, use additional sheets of paper of the same size.