HomeMy WebLinkAbout11-29-10~ 1505610101
REV-1500 Ex `01.1°' '~
lvania OFFICIAL USE ONLY
PA Department of Revenue p~+~Y County Code Year File Number
DEPRRTNENT Oi REVENUE
Bureau of Individual Taxes INHERITANCE TAX RETURN
PO BOX 28o6os
Harrisbur PA s sz8-o6os RESIDENT DECEDENT ~ ! 21 0 9 0 5 5 2
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
__
191- 2 6- 3 3 4 2 04/14/2009 02/08/1936
_ _ _ _ _.
Decedent's Last Name Suffix Decedent's First Name MI
____
__ _ __ __
':Fitzgerald 'Esther M
(1f 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
O 1. Original Return ~ 2. Supplemental Return O 3. Remainder Return (date of death
p 4. Limited Estate
O 6. Decedent Died Testate
(Attach Copy of Will)
O 9. Litigation Proceeds Received
O 4a. Future Interest Compromise (date of
death after 12-12-82)
O 7. Decedent Maintained a Living Trust
(Attach Copy of Trust)
O 10. Spousal Poverty Credit (date of death
between 12-31-91 and 1-1-95)
prior to 12-13-82)
O 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
O 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
Andrew C. Sheely, Esquire :717-697-7050
REGISTE~F
WILLS U ~~NLY
j
-~ ~
~ ~
-
~ """C
; ~
-
-y ~~ r-; ~ rra r ;
i~
~ J ~-~
/ '. C..~
, ,,.
.
~~ ~~
. _~
_,~.~ --i
.. -
-~'ATE FILED G?
!Mechanicsburg PA :17055
_ _ __ __
Correspondent's a-mail address:andrewc.sheely@verizon.net
'7
i }
.~.. ~
~__
.. _..:
Under penalties of perjury, I declare that 1 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 any knowledge.
SIGNAT E OF PERSON RESPO SIBLE FOR FILING RETURN t'"T~
~~ ~~~~ ~
pnnaF~~
Richard D. Fitzgerald, Ex., 48 Palmer Drive, Camp Hill, PA 17011 _
SIGN RE OF PREP H HAN REPRESENTATIVE ATF
!l 2 l ~
pn a cc
Andrew C. Sheely, Esquir , 127 South Market Street, P.O. Box 95, Mechanicsburg, PA 17055
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505610101 1,50561,010],
J 1505610105
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: Fitzgerald, Esther M. 191- 2 6- 3 3 4 2
RECAPITULATION
14. Net Vafue Subject to Tax (Line 12 minus Line 13) ........................ 14. ! $686.101:
TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers unc+~~ c~c. 9116
(a)(1.2) X .0. 15.
16. Amount of Line 14 +~~~ble
at lineal rate X .045 $686.10
1g 30.87
17. Amount of Line 14 taxable
at sibling rate X .12 17.
18. Amount of Line 14 taxable
at collateral rate X .15 18.
30.87
19. TAX DUE ......................................................... 19,
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O
Side 2
L 1505610105 1505610105
,
REV-1500 EX Page 3 File Number 2 1_ 0 9_ 0 5 5 2
Decedent's Complete Address:
pFf:~nFNT'C NGAAF
Esther M. Fitzgerald
STpG~renncccc
48 Palmer Drive .
CIT./
Camp Hit{ STAT~A zl 17011
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19) (1)
2. CreditslPayments
A. Prior Payments -
B. Discount
Total Credits (A + B) (2)
3. Interest
(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. (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
30.87
1.08
$31.95
Make check payable to: REGISTER OF WILLS, AGENT,
,~ M
_.. s
w .. ~~ . ..
:, ~~~.
. ~ ~~ ,:
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 :................................................................................... ....... ^ 0
b. retain the right to designate who shall use the property transferred or its income : ..................................... ....... ^ 0
c. retain a reversionary interest; or ................................................................................................................... ....... ^
^ 0
0
d. receive the promise for life of either payments, benefits or care? ............................................................... .......
2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ....................................................................................................... ....... ^ 0
3. Did decedent own an "in trust for" or payable-upon-death bank account or security at his or her death? ....... ....... ^ 0
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.
,..., ............ ...,.<. .. a 6 ~:. ro..
~q v:
For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is
3 percent [72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 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 fvr disclosure of assets and
filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
Far dates of death on or after July 1, 2000:
• The tax rate imposed on the net value of transfers from a deceased child 21 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 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 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 12 percent [72 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-1503 EX+ (6-98)
r
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF FILE NUMBER
Esther M. Fitzgerald 21-09-0552
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
' REV-1.5:l1 EX+ (10-09)
Pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES AND
ADMINISTRATIVE COSTS
FART` ESTATE OF
,~ Esther M. Fitzgerald
FILE NUMBER
212-09-0552
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1.
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions: $ 0.00
Name(s) of Personal Representative(s) Richard D. Fitzgerald
street Address 48 Palmer Drive
city _Camp Hill -state PA ZIP 17011
Year(s) Commission Paid:
$125.00
i. Attorney Fees: Andrew C. ~heely, Esquire, per agreement
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 _
$67.50
4. Probate Fees:
5. Accountant Fees:
6. Tax Return Preparer Fees:
7. Misc. postage $4.40
$~ Filing fee $15.00
TOTAL (Also enter on Line 9, Recapitulation) $ 211.90
I If more space is needed, use additional sheets of paper of the same size.
~~ Return to top. ' ~ e
•
REV 35~: Ex+ c9-oa>
CdMMdNWEALTN OF PENNSYLVANIA
INHERITANCE TAX RETURN
RE5iDENT DECEDENT
ESTATE OF
FART Esther M. Fitzgerald
SCHEDI~ILE J
BENEFICIARIES
FILE NUMBER
21-09-0552
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
I TAXABLE DISTRIBUTIONS (include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
1. Richard D. Fitzgerald, 48 Palmer Drive, Camp HI{I, PA 17011
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Son
AMOUNT OR SHARE
OF ESTATE
100°/a Rest, Residue of
F~tatP
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 I $
(If more space is needed, insert additional sheets of the same size)
. _ - _ ~ .Return to top Qf pa
LAST WILL AND TESTAMENT
+~i~~~ ~ s ~~~~~~~~~
,~ E~~'"ER FSTZ~RA:~-D i C~1` Li33~'E.'~' ,~..~I'2 T~~wt~1~h1~ ~
Cu~erland ~t~~n~~ r F~tnns~~.v`an3.1, ~~+~, per. ah and. decl a~a ~
a~ and fC3~" ~y IAa~3t ~.~.~.. a~I'lC~, ~'+~t~t~+~n~, he~reb~r ~evc+king exll c~~~a
'i~.l~ and ~c~d.~.cils~ h~r~ttaf~re made by ~,
~~: Z d1X~'+~C~ '~.~'1a~ a~.l ln~'£'~'~.'~~nGE~:, ~~t~.~~ r ~,~'c'~!~'1'~"`°°
~~t'Y',, ~3t~CC~.'~S~.C~-2"3 and death ~a3C~i~~ C?~ and' ~Clt1~. ~rha~sae~aa~~ ~~x.~°i
~ ~- pa~abl~ b~ ~ese~n ~~ ~ deat~-, whether ar nc~~ with
~~ ~~~~ert~ pae~ng Winder this Will ~ s~hal~. €~ paid ~?~~ ~~ ~~
~°~~~ipa1. ~-` any re~idua~ ~~~~~~.
d+evi~e ~.~~: he~r~a~h a~.l ~ rest, re~:~d~e
end ~e~ainder ~~ m~ estate ref whatever nature and wherever
~~~~,~ including any prc~~rt~r csver w~i~ch Z ~tt~ld p~~wer
a~~c~intx~ent and tagethex~ with an~r in~uranc+~ ~+~~.c.~~~ ~.he~ra~~n ~ ~.~-
ut~r scan, R~~~~~ ~~ FITZGE~LD.
~C~,[„~„~R ~hcauld RI~'~I.A~~,3 3. F~T~GE~~I~ pr+~de~ea~e tee,
~~:~`'~„~ and ~+~Ct1E3~lt~ alb "~~.' rest.., ac'esdu+~ and re~tainde~r a ~''
estate ~ whatever xaat~tre and where~~r situate, .ncudnr~ ~
p~r~p+~rty ~~~~ which ~ hold p~+~~r cif apc~int~+~nt and tc~s~ethe~ Frith
any insurance p+~l~.c+ea tha~reon, ~ my i~t3n, 13,~,~'~~L J ~ ~'1T~G~~A~,~.
.~ ,.
~ ~hvu.d L~i'I~~ ~'. 1~~T~~E.-1-D predecease me,
.'~ deer i,~e and b+~gx~eat~ al ~. the r~a~, gyres .due and re~a inde~c ~
:.
~„f~~`~,.~restate cf wha°~ever ~-~~~~+~ and wherever si.tuat.e, .including an~r
'~,~~~+~rt~ paver w~i~.ch I hcald peer ~~ a~apr~~.nt~+~nt and t~~agethe~ with
EF~ and insua~anc+~ palicies thereon, in ec~~atal shares, tca ~ grand-~
~hildaren, ~,~:NSE~, JUfi~PH F~T~GE1~.I~t3, ~'R.. , I~1'A ~M[ARI~ ~'~TZG~'.-~I,~
~:~ and. S~~-.N~~~ R~NE~ ~`I~`ZGE~L£~.
~,
~, In ,addt:ic~n to all p~aw+era~ granted tc~ ~~ h~
;~ law and ~ ether pravisiv~-s cf this ~1ill, ~ g~.ve the fid~c~.aries
actznc~ h+~r+~under the ~ca~.lr~w-ing powers, a~~al.i~cable to all prca~er~
`. ~ ~ ea~eresabl~e withr~ut +~t~t~~rt approval and. effective ~nt~.l actual
~Y
dis~.ri~~x~.ic~n c~~ all p~~~ert~y
{~i} '~+~ a+~3.1 at public ~~ pr~ra~a agile, or ~a ~~~
fray ~~~ pew ~~ ~$~te, any ~~~~. car pe~,~~na.l prc~p+~r~y ax~r~ ~ ~i~
~p~.~n~ ~~~ Sale, e~~han~+~ t3Y" 158 ~ ~~~ ~ut~h pz~ea ~~ ~
such ~er~s ~ inclu~ilang +~rer~it, with nr wthau~ s~cu~ri~Y` gar
~~nd~.lc~ns a~ are dee~+d prc~pe~. '~~i~.s includ+~s ~~.~ p+~we~° ~~ c~.
lc~~a~..y ~uf~'cien~ inet~en~e fay ~z~at~e~e~ ~~ ~~e prc~p~~y
re~+~e ~~e p~~acee~~ cif ~~~ c~~posa.~iQn cif ~.~.
~~ Tc~ par~i~~.r~n. s~at.i.Yfd+B, a-r ~p~ov+~ real. e~~a~e
~.~~ ~~ ender ~.nt~ agxeeen~s cQn~erninc~ +~ p~.r~itic~r~, ~udivi~
~ic~x~, ~tt~arc~~rement, ~c~ning or ~ana~e~~n~ c~~ ~~~. esi~a~e anc~ ~~-
.~~~aaae car extn~s~ r+~a~rc~ic~ns +~~ real eata~e
~~) '~o cc~mprr~~ise ax~y ~claa.~ car ontrcavex~~-y anr~ ~.~
ab~nd~n ar~y property w~i+~h is cif l i~~le car n~ valu~*
{ T~~ Tc~ invest in all ~c~S c~~ praperty x in~~.uc~.nc~
sucks ~ ~ca~on t~s~ ~~:~ and aa~rtgag+~ in~rest~e»t ~un~, ~it~ut
a~e~trictic~n fic~ nvea~~~en~s autbr~r~~*d ~t~r :~ennsylvania ~~c~uc-
ares, as are deemed prt~per, without re~g~rc~ tc~ any pa~inc~p:e of
da.~re~~sif~~ation, risk or proc~u+ct~.~rity.
(~ Tca +~xerc.~.se ~~~ ~3ption, rl~ght ~~ pri~rleg+~ x`a~at+
in ~.nsuran~+~ p~-~. ides +~z in ~~,~~ in~estx~~x~ts .
~~'~ ~o exercise any el€*.c~on gar prltril+~ge given bar ~.~
Federal a~xd ether ~ IaWS, .nclt~ding, but nQt n~ceasarily ~+~~
i~tit+~d ~ T peraona~. ~.nCt~~E~,~ gift and ~~~~~~ cx inheritance ~
. aws
i ~:.. ~f ,L~ ~.tf..~r ir1[~~4.i.~i 7/~~~i~ LLJ ~K~ ~G.~~~ tl[.i iil~x.1[ .~b'G ~.~ti.r~~".
F „
. V £ ~':. -y^t~.i.,~~a'~ J.il L-~31 ~4.iL .i aii ~~li~. V~ ~~A. LA~ .iil +~»~~r~•
~~ iQ ~~3. i. ~7~ iil~il~~ ~Aw~~ Lr~~~~~i7 f".r~M~~ ~~i. 47 L.3 x.L ~~A QA~."~e.6i.
~ ~ .,
~~ .~ ~.~ pay dsb°~a, '~a1!~E~t'S, ~r estate or trtls'~ a~~mini~~ra~~c~~ ~~a~,
~~ protect t~z i~nprc~v+~ any prcap+~r~.y h~*ld unr~'er my w ~. l , at~~ fc~~°
~,~~~ ~.nves~t~+~n.~. urp-c~ae~ .
I } Tc~ select a mode of pay~-ent xxnder ar~y cal i~.ed
t
reti~°e~er~t plan ~p+~nsir~n plan, profit ahar~nc~ plan, employee
~~~
suck t~wr~ersh.iP plan, or any +ath~er ~~~ of qual.f+~ct pla~~ ~c
~x~en~ th+~ p~~n car ~h+~ ~ p~1~s t~i~am ~c~ d+~ eta, ~~+~. t~ ~;e~~.
~ c~~~~r ~~.+~~~~ wxlch ~h+~y 1~a~y ha~r+~ u11~+~r tote ~~.a11, ,in w~h~~~~~~°
m~~l~~~ .hey cc~n~~~r ~ct~vi~~ble.
Exe~~.i~r~r ~ ~h~.~, ~~ ~~~ i~~.l~. algid T~~tal~~nt. ~n ~~+~ ~~~~~ ~~
the c~+~~t~, re~igna~tic~n ore in~bl icy ~ a~~rv~ ~+~~ ~~ r~asn
wha~~r~~v~z` ~f ~h~ said I+~~~tD- i9. FI'Z~F~L~!~ I na~n~~
~~~~ ~n~ ~3~IE~ ~' . ~'I'~ZG~~€ALT~ x ~~~~ut~a~r ~-~' ~~1~ ~ zany Lr~.~~ ~.I.1
~'~;~t~m+~»t . ~ d~.~rect ~.~a~ ~~ E~ecut~a~`, ~xic~ his su~~~~~xca~r~ ~ ~~
~~~ ~ ~+~q~.r~~ try ~c~~t ~ec~rlty ar ~ bt~11d ~c~r the p+~~fca~~~
~~~i~ dut~.~~ in ~:n~ ~u~~.sdlction.
~~' [~'I'~~`E~S "W~IE~i~~, I ~~+~ ~.~~euntc~ ~s~~ my h~-r~+~ ~.~
,°
~:
,,` ~,
,. ~ ~ L
~~gn~d, seslec~, publ.i.~~a~~d ~d d+~clarec~ her ~h~ ~.~c~v-~
n~mec~ T~~~.tlw~.~ as sand ~a~ her Est W~.~. end '~~~~a.~n~. ~~ ~~°
pl»"E*S'-~1'I~~' ~ W~2t'~ t ~"~. ~~1~ ~Qtl~l~~ ~ 1.11 ~~~ ~x'e3~"s'.1'1~+~ ~1'lt~ In '~.~'2~
p~~~~~c~ ~~ ~~ch Qt~lelr', h~tv~ h~r+~untr~ ~ub~~r~e~ cur n~m~:~
.Ads ~`+~:~5
~,c~d~e~
k Y ~( }Y
:. ~~ s. r ~~",~`d:?"". mow.
,~`,~~-
<•
a~vvKrw c. sHrrL~-
717.697.7050 Attorney at Law
127 S. Market Street
P.O. Box 95
Mechanicsburg, PA 17055
Register of Wills
Glenda Farner Strasbaugh
Cumberland County Courthouse
Carlisle, PA 17013
Dear Register of Wills Strasbaugh:
71.7.697.7065 (fax}
andrewc.sheelyC~verizo n. net
November 24, 2010
~~ -;
K~ M ~ /
,
T ~ ~ rt , ~ .1- , f -
i
..~
l
''T 7 ~ ~ ~
,- .,
.~~,;~
~..
._
~.~ =°~t
~ ~
_
_; c
~ -~-;
---
_ ~
~ ~ `~,
-
z~ w
N
RE: Estate of Esther M. FitzQ~,erald
Estate No. 21-09-0552
Enclosed please find four (4) supplemental inheritance tax returns associated with
the above-referenced Estate. Also, enclosed please find check number 5863 in the
amount of $31.95 for additional inheritance tax and interest, along with check number
5864 in the amount of $15.00 for the filing fee.
Should you have any questions, please call.
ACS/bmk
Enclosure
c: Richard D. Fitzgerald, Executor
~,~ ~/~
~~~~
~~
t
l ~-
Ve t ly yOUr~
(: ~1,~
N REW C. SHEELY
,, ~. ~~ {~
~.
b
~~ p
c,
;.
~.