HomeMy WebLinkAbout04-26-10 (2)-~.
15056071120
REV-1500 ~ (os-05) OFFICIAL USE ONLY
PA Department of Revenue county code veer File Number
Bureau of Individual Taxes INHERITANCE TAX RETURN
PO 80X.280601
Harrisburg, PA 17128-osol RESIDENT DECEDENT 21 `~
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
186 O1 1279 02 Ol 2010 Ol 23 1918
Decedent's Last Name Suffix Decedent's First Name MI
MUZA JOHN W
(If Applicable) Enter Surviving Spouse's Infonnafion 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
1. Original Retum ^ 2. Supplemental Retum ^ 3. Ana aidnd2r13-6 m (date of death
^ 4. Limited Estate ^ qa. Future Interest Compromise
(date of tleath
a
ftef 12-12A2) ~ 5. Federal Estate lax Retum Required
8. (Att~acn C py of wsij to ^ n
~
~' (~eU+aCopy Hof Tru~st)a Living Trust 0 8. Total Number of Safe Deposit Boxes
^ 9. Litigation Proceeds Received ^ 10. ~P2v3~~~it~(dat9es~f death ^ 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
.JOHN S. MORROW JR. 412 269 9000
Finn Name (If Applicable)
JULIAN GRAY ASSOCIATES
First line of address
1187 THORN RUN ERT., SUITE 400
Second line of address
City or Post Office
CORAOPOLIS
State ZIP Code
PA 15108
REGISTER O~WILLS USErQ~1LY
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correspondent's a-mail address: Jonn~mgrayeiaerlaw.com
Under penalties of perjury, I declare that I have examined this return, inGuding accompanying schedules antl statements, and to the best of my knowledge and belief,
it islrae-correct and complete. DeGaration of oreoarer other than the cersonal representative is based on all information of which preparer has any knowledge.
Richard W. Muza
OF
187 Thorn Run
John S. Morrow Jr.
Side 1
15056071120 15056071120
15056072120
REV-1500 EX
Decedent's Social Security Number
oeceaem~sName: John W. Muza 186 O1 1279
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. 4 , 722.96
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6. 9 , 2 65.11
7. Inter-Vivos Transfers & Miscellaneous I~ nq Probate Property
(Schedule G) u Separate Billing Requested............ 7. 0 • 00
8. Total Gross Assets (total Lines 1-7) ..................................................................... 8. 13 , 988.07
9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... 9. 3 , 716.47
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. 10. 82 6 • 81
11. Total Deductions (total Lines 9 & 10) ................................................................... 11. 4 , 543.28
12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12. 9 , 444.7 9
13. Charitable and Governmental BequestslSec 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. 9 , 444.7 9
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
15
(a)(1.2) X .00 • O . OO
16. Amount of Line 14 taxable
i6
at linealrateX .045 9,444.79 . 425.02
17. Amount of Line 14 taxable
at sibling rate X .12 0.00 17' 0.00
18. Amount of Line 14 taxable
at collateral rate X .15 0.00 18' 0.00
19. Tax Due ................................................................................................................. . 19 425.02
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^
Side 2
15056072120 15056072120
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21
DECEDENTS NAME
John W. Muza
STREET ADDRESS
513 Spring House Road
CITY
Cam Hill STATE
PA ZIP
17011
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Total Credits (A + B + C)
(1) 425.02
(2> 21.25
3. InteresUPenalty if applicable
D. Interest
E. Penalty
21.25
Total InteresUPenalty (D + E) (3)
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; ar .........................................................................:.....................................
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
3. Did decedent own an "intrust for" 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? .................................................................................................................. ^ ^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)]. 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 stilt 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-ane 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.
Rw-1508 EX+ (688(
SCHEDULE E
CASH, BANK DEPOSITS, 8t. MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF (FILE NUMBER
Muza, John W. 1 2q
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jo MII y-ovmed with the right of survivorship must be tlieclosetl on achadule F.
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98)
(If more space is needed, additlonal pages of the same size)
Rw-1609 E7(a (8.98)
SCHEDULE F
COMMONWEP.LTH OF PENN3VLVANIA JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF (FILE NUMBER
Muza, John W. 27
k an saaet vrae msde joi~d wkhin ona year of the daeWard's dab of death, k moat lx roporhd on schedule G.
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
A. Richard W. Muza
B.
C.
513 Springhouse Road Son
Camp Hill, PA
JOINTLY OWNED PROPERTY:
ITEM
NUMBER
LETTER
FOR JOIN
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
ALOE OF ASSE /° OF
DECD'S
INTEREST
DATE OF DEATH
DECEDENT'S INTEREST
1 A +7 year Metro Bank Checking Account 18.530.22 50.000% 9.285.17
#0538078346
TOTAL (Also enter on Line 6. Recapitulation) I 9.265.11
(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)
Rav-1510 EX+ (6-98)
SCHEDULE G
INTER-VIVOS TRANSFERS 8r
MISC. NON-PROBATE PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF (FILE NUMBER
Muza, John W. 21
This schedule must be wmpleted and f led if the answer to any of questions 7 through 4 on tha reverse sitle of the REV-1500 COVER SHEET is yes.
ITEM
NUMBER DESCRIPTION OF PROPERTY
THE DATE OF TRANSFERSATTACH ACOPY OF THE DEED FOOREREAL ESTATE. DATE OF DEATH
VALUE OF ASSET %oF DecD•s
INTEREST F~(CLUSION
(tF APPLICABLE) TAXABLE
VALUE
1 Gift to Barbara Muza 2.500.00 3.000.00 0.00
2 Gift to Richard Muza 2.500.00 3.000.00 0.00
TOTAL (Also enter on Line 7, Recapitulation) I 0.00
(If more space is needetl, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Fonn PA-1500 Schedule G (Rev. 6-98)
REV-1767 EX+(10-06) SCHEDULE H
FUNERAL EXPENSES 8
con~+ r~v ~O~~R~vAwin ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Muza, John W. 21
vw v vv`w..a . .~aa arc .~.pv. wa. v.. vw.~.vw~...
ITEM DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
See continuation schedule(s) attached ~ 2,366.47
B. I ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State Zio
Yearfsl Commission Daid
2. Attorney's Fees 1,250.00
See continuation schedule(s) attached
3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zio
Relationship of Claimant to Decedent
4. Probate Fees
5. Accountant's Fees 85.00
See continuation schedule(s) attached
6. Tax Return Preparer's Fees
7. Other Administrative Costs 15.00
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 3,716.47
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Muza, John W. 21
ITEM
NUMBER DESCRIPTION AMOUNT
1 Funeral Expenses
CrossRoads Cafe -wake
705.42
2 Neill Funeral Home 1.661.05
H-A 2.366.47
3 Attorney Fees
Julian Gray Associates
1.250.00
H-62 1.250.00
4 Accountant Fees
Robert J. Emrich, CPA - 2008 personal income tax returns
85.00
H-65 85.00
5 Qther Administrative Costs
Cumberland County Register of Wills -filing of the Inheritance Tax Return
15.00
H-67 15.00
Copyright (c) 2002 farm software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98)
Rav-1512 EX+ (12-0e)
SCHEDULE 1
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, 8r LIENS
COMMON W EALTH OF PENNS V LVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Muza, John W. 21
Report dehta incurrod hY the decedent prior to death that remained unpaid at the data of death, Including umelmbuBSd msdlesl eXpenaea.
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 12-OS)
(If more space is needed, additional pages of the same size)
SCHEDULE J
ooMr~~r~D ~e~s~ANIA BENEFICIARIES
ESTATE OF FILE NUMBER
Muza. John W. 21
NAME AND ADDRESS OF RELATIONSHIP TO
SHARE OF ESTATE
AMOUNT OF ESTATE
NUMBER PERSON(Sl RECEIVING PROPERTY DECEDENT (Words) ($$$)
I TAXABLE DISTRIBUTIONS [include outright spousal
~ dlstnbutlons, and transfers
under Sec. 9116 a 1.2
Barbara A. Muza Daughter in equal shares 4,722.40
425 Cumberland Road #203
Pittsburgh, PA 15237
Richard W. Muza Son in equal shares 4,922.39
513 Springhouse Road
Camp Hill, PA 17011
Total 9,644.79
Enter dollar amounts for distributions shown above on lines 1 5 throw h 18 on Rev 150 0 cover sheet as a r o riate.
II NON-TAXABLE DISTRIBUTIONS:
. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTA L OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08)
. , , _ _.
-I•
LAST WILL AND TESTAMENT
OF
JOHN W. MUZA
I, JOHN W. MUZA, ofthe County of Cumberland and Commonwealth ofPennsylvania, do make
this my Will, hereby revoking any and all Wills at any time heretofore made by me.
FIRST: I direct that the expenses of my last illness and funeral be paid out ofthe principal of
my estate as soon as maybe convenient after my death.
SECOND: Unless I have directed otherwise in a memorandum found with my valuable papers, I
give all of my tangible personal property, together with any existing insurance thereon, to my children,
BARBARA A. MUZA and RICHARD W. MUZA, who survive me in as approximately equal shares as
they may agree, or in the absence of such agreement as mypersonal representative shall determine, giving
due consideration to the preferences of such legatees. I direct that the expense of packing, insuring,
shipping and delivering such tangible personal property to said legatees shall be paid by my personal
representative as an administrative expense of my estate. Any such property not distributed under the
foregoing provisions may be sold at private or public sale, or otherwise disposed of, in my personal
representative's sole discretion, and any proceeds shall be added to my residuary estate.
THE: I give, devise and bequeath all the rest, residue and remainder of my estate, both real
and personal, and wherever situate, in equal shares, to my children, BARBARA A. MUZA and
RICHARD W. MUZA, who survive me, with the share of any of them who does not survive me to go to
that child's then surviving issue, per stirpes, or, in default of issue then surviving, to those of my other
children then surviving and to the issue, per stirpes, of those then deceased. In the event that both of my
children predecease me leaving no issue, then I give, devise and bequeath all the rest, residue and
i
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I
~, remainder of my estate, both real and personal, and wherever situate, to my intestate heirs as determined
under the laws of the Commonwealth of Pennsylvania then in force. If any beneficiary entitled to an
outright share of principal under the foregoing provisions is under the age of twenty-five (25) years, my
~ personal representative is authorized to distribute such share to any individual or corporations selected by
my personal representative, including but not limited to my personal representative, as Custodian for said
benefici
ary under the Uniform Transfers to Minors Act as enacted in the state of my residence at death.
FOURTH: I appoint my son, RICHARD W. MUZA, as personal representative ofthis my Last
Will and Testament. In the event that RICHARD W. MUZA is unable or unwilling to serve or to
continue to serve, I appoint my daughter, BARBARA A. MUZA as first alternate personal representative
of this my Last Will and Testament.
No bond shall be required of any fiduciary hereunder in any jurisdiction. No fiduciary hereunder
shall have any liability for any mistake or error of judgment made in good faith.
FIFTH: I direct my personal representative to pay out of the principal of my residuary estate
all federal estate, state inheritance and other death taxes, including interest and penalties, imposed upon or
with respect to my estate or any property in which I may have a taxable interest, including any property not
forming a part of my testamentary estate but included in my gross estate for death tax purposes, except any
property over which I have a taxable power of appointment, at such time and in such manner as my
personal representative, in my personal representative's sole discretion deems advisable, and no such taxes
or any portion thereof so paid shall be collected from or paid by any other person, persons or corporations
by way of reimbursement, proration, apportionment or otherwise.
2
i
,•
IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~~ c~--: da of
Y
~I ~~; , 2007.
/ .. ..
'`. 1 /
J W tMUZA
SIGNED, sealed, published and declared by JOHN W. MUZA, the Testator, above named, as
and for his Wil] in the presence of us, who, at his request, in his presence and in the presence of each
other, have hereunto subscribed our awes as witnesses hereto.
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~~NWEAtTH OF PENNSYI.V,gNIA
~aE ~
LoNerANen T' Nosy Public
MY C E~aq~aC~
Member, Pennsylvania qsa
x7auon otNota,iea
6 C'tl
COMMONWEALTH OF PENNSYLVANIA )
ss:
COUNTY OF CUMBERLAND
We, JOHN W. MUZA, a/ ~~,~y
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the `Testator and the witnesses, respectively, whose names are signed to the attached or foregoing
instrument, being first duly sworn, do hereby declare to the undersigned authority that the
Testator signed and executed the Will as his Last Will and that he had signed willingly and that
he executed it as his free and voluntary act for the purposes therein expressed, and that each of
the witnesses, in the presence and hearing of the Testator, signed the Will as a witness and that to
the best of his or her knowledge, the Testator was at that time eighteen (18) years of age or older,
of sound mindan~und o cons 'nt or undue influence.
any ~
W. MUZA
~i ~' ~.
Subscribed, sworn to and acknowledged before me by JOHN W. MUZA, the Testator,
and subscribed and sworn to before me by r,, ..~~ t ; ~/~~ -ct- .-~
~ `` ' ~ and • ~ ..~ r , ,~, /`:t t ~ r~~ ,c~%
witnesses this ~ ~ : day of ~ L . , 2007.
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Notary Public
COMMONWEALTH OF PENNSYLVANIA
Dana E. t ~, -~Y public
I.owerAflan Twp„ Ambsrfand Cgn•.h:
MYConxruaabnEx~i~es.u.~- °?.,?•'' ! ~I
Member, Pennsylvania Ass: - _ 1 r_:~"~`f c ~ EJ l O
of Fi 4is
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os Hos >z>:~ 1~I an,
LOCAL REGISTRAR'S CERTIFICATIOiV OF DEATH
WARNING: It is illegal to duplicate this copy by photostat or photograph. . .
~e for this certificate, $6.00
Certification Number
u aEV n.zaa
E PRMi IN
li\IANENi
IACx INx
This is to certify that the information here given .
correctly copied from an original Certificate of Deat
duly filed with me as Local Registrar. The orig~nl
certificate will be forwarded to the State V'~,ir
Records office for °rmanent filing.
. a a
ocal egistrar Date Issued '',
COMMONWEALTH OF PENNSYLVANIA • DEPARTMENT OF HEALTH • VITAL RECORDS
CERTIFICATE OF DEATH
(See instructions antl ezamoles on nversel __.__ _.. _ _.___
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