HomeMy WebLinkAbout04-21-1115056051047
REV-1500 EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue Courr:y Code Year File Number
Bureau of Individual Taxes ^ ~ INHERITANCE TAX RETURN I 1 ~ i
PO BOX 280601 ~ l 1. ~ ~ ~j
Harrisburg, PA 17128-0601 ~ RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
1 39 8 Q'6 83 3 p6 2 02 Q10 1'1 03 1985
Decedent's Last Name Suffix Decedent's First Name MI
Maca 1u _so Jap he th T
(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
~
z 1. Original Return O 2. Supplemental Return
O 4. Limited Estate O 4a. Future Interest Compromise (date of
death after 12-12-82)
O 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust
(Attach Copy of Will) (Attach Copy of Trust)
O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death
between 12-31-91 and 1-1-95)
O 3. Remainder Return (date of death
prior to 12-13-82)
O :i. Federal Estate Tax Return Required
~_ 8. Total Number of Safe Deposit Boxes
O 1'I. 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
J o s e p h A M a c a l u s o 7 1 7 5 3 2 4 8 3 2
Firm Name (If Applicable) r ~~,.,~r~., ~~ ,_,,, , ~ „~~ ~,,, „
First line of address ~' ~ --
T
9 614` Ro we Ru n Loo p ~r'~?~
_' r• ~ "._
Second line of address ~`._, ,~~-~ ~ ~~
_ Ca>
City or Post Office State ZIP Code DAT ~r'{~D~
,. ~t.'':..dY
Sh ipp en sb ur g PA 17 2 5 7 ~ ~ .y~.
t..:
Correspondent's a-mail address:
~`~
E .T + ?
_~
_~_~~
1 ~ ':
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.....^. f~-E
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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 any knowledge.
SIGNA~E^OF~PER ON E~ONSIB;EA OR F~L;NG RE URN DATE
ADDRESS (~
' bur PA 1257
SIGNATU OF PREPAR TH~ EPRE ATIVE ~ DAT~ i
`"~ I
ADD ESS
96 4 Run Loo Shi sbur PA 17257
PLEASE USE ORIGINAL FORM ONLY
Side 1
15056051047 15056051047
J
15056052048
REV-1500 EX
Decedent's Social Se ;urity Number
Decedent's Name: .._: l 3 ~ g ~ I 6~ ~ 3
RECAPITULATION
1. Real estate (Schedule A) . ............................................ 1. •
2. Stocks and Bonds (Schedule 6) .................................... ... 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. 2 9 3 2 • '] Q
6. Jointly Owned Property (Schedule F) O Separate Billing Requested .... ... 6. •
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) O Separate Billing Requested..... ... 7.
8. Total Gross Assets (total Lines 1-7) ................................. ... 8. 2 9 ,„3 2 • 7 _Q'
9. Funeral Expenses & Administrative Costs (Schedule H) .................. ... 9. 7 3 '] 1 • 5 Q
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............. ... 10. Q
11. Total Deductions (total Lines 9 & 10) ................................ ... 11. ~ 3 ~ 1 , 5 0
12. Net Value of Estate (Line 8 minus Line 11) ........................... ... 12.
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) ..................... ... 13. Q +-
14. Net Value Subject to Tax (Line 12 minus Line 13) ..................... ... 14. Q •
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 .0_ . 15. 0
16. Amount of Line 14 taxable
at lineal rate X .0 _ s 16. Q
17. Amount of Line 14 taxable
at sibling rate X .12 17. 0 •
18. Amount of Line 14 taxable
at collateral rate X .15 +- 18. Q •
19. TAX DUE ...................................................... ... 19. 0 •'
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O
Side 2
L 15056052048 1505605204P
REV-1500 EX Page 3
Decedent's Complete Address:
File Number
DECEDENT'S NAME
Ja~heth T. Macaluso
STRE ADDRESS
9 North Earl Street, Wit. 31
CITY
STATE
ZIP
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19) (1) 0
2. Credits/Payments
A. Spousal Poverty Credit __ ____
B. Prior Payments
C. Discount
Total Credits (A + B + C) (2) 0
3. InterestlPenalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty (D + E) (3) 0
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) 0
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0
A. Enter the interest on the tax due. (5A) 0
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0
Make Check Payable fo: 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 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? ....................................................................................................................... ^
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 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) [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)]. 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-1508 EX + (1-97)
SCHEDULE E
COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, 8c MASC.
INHRESIDENTDE EDENTRN PERSONAL PROPERTY
ESTATE OF
Japheth T. Macaluso
FILE NUMBER
2010-01046
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.
See attached Continuation Schedule
TOTAL (Also enter on line 5, Recapitulation) I $ 2 , 932.70
(If more space is needed, insert additional sheets of the same size)
PENNSYLVANIA INHERITANCE TAX RETURN
Re: Estate of Japheth T. Macaluso
File No. 2010-01046
SCHEDULE E
CONTINUATION SCHEDULE -PAGE 1
DEPOSITS. AND MISCELLANEOUS PERSC
ITEM
NUMBER
Bank Accounts
1.
DESCRIPTION
Checking account #101378169 $588.31
Orrstown Bank
P.O. Box 250
Shippensburg, PA 15219
See bank statement attached to this Schedule E.
(No accrued interest)
NOTE: only $276.76 remained on hand
in the estate after debits to this account
for outstanding .checks.
VALUE AT
DATE OF
DEATH
2. Savings account #703005145 $257.29
Orrstown Bank
P.O. Box 250
Shippensburg, PA 15219
See bank statement attached to this Schedule E.
(No accrued interest)
NOTE: zero balance in the estate after bank
sweep transfers to cover automatic debits.
3. Savings account #xxxxxx 3315 $16.95
Patriot Federal Credit Union
P.O. 778
Chambersburg, PA 17201
See bank statement attached to this Schedule E.
(No accrued interest)
PENNSYLVANIA iNHERiTANCE TAx RETURN
Re: Estate of Japheth T. Macaluso
File No. 2010-0104fi
SCHEDULE E
CONTINUATION SCHEDULE -PAGE 2
CASH BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY
VALUE AT
ITEM DATE OF
NUMBER DESCRIPTION DEATH
Vehicle
_____.__
4. 1994 Jeep Cherokee $870.00
fair cond./ 178,824 miles
(needs mechanical work/body work)
See Kelly Blue Book sheet attached.
Miscellaneous
5.
6.
7.
8.
9.
one used wooden table $50.00
one used .22 rifle (no scope, no strap, $150.00
no case, no ammunition)
apartment security deposit $325.00
paycheck from Shippensburg Public Library $101.15
Federal income tax refund for 2010 (awaiting) 574.00
TOTAL $2, 932.70
vxRSTOwIv
saNx
A Tradition ojEsaeJlence
Joseph A. Macaluso, Esq.
post c~f~ce fox ~~
Orrstown, PA 1 ?244
~~x 532-4832
March 10, 2C? 11
Re: Estate of JaphEth T. Macalusc~
Socis,I Securifiy 1Vumber ~.3~-84-fiS33
~~xe oi" Death June 2~, 2~ ~ p
ll' ~~ HER.ERSY ~.ERT.£FIED THAT THE AiBD VE NAIVIED D.EG.'RDENT HAD THR
~a~.~a ur~r .~ c~aU~~ wrrH c~RR~ra urly .sAlvr~:
~r~~x~~ ~ ~~~tr~v~
Account No. -
Account Type T
]date Opened
Joint Account (name/date) -
~aiance ~-
Acerued intErest -
~AVIIYO-S A~'OC~tINT
Account No. -
Acco~..tnt Type -
Date Opened -
Joint Account {name jdate) -
~alance -
,Aecrued Interest -
101?819
Free Oheeking
2/2~/~4
None
~~88.31
~~
?3003143
8 taxexr~en ~. 8 s,vings
~j3oja~
None
~2~?.2~
~~
est ~e~ards,
~Iicl~i L. ~u~~~.xon
Ousfiom.er service specialist
77 f*~st King ~troat
P.Ca. fax 25~
Shipp~nsburg, PA 17257
~.$$s.~~srowr~
r~
FEDERAL CREDIT UNION
laef'e Grew Our .Fcatcu~ 7~getber
March 17, 2011
To Whom It May Concern:
This letter is in response to a request for a date of death balance on the account of Japheth T. Malcuso. The
account number is 5000053315 and the balance as of 06/20/2010 was $16.95.
If you have any questions, please feel free to contact Amanda Chilcote at (717)263-4444 ext. 4178.
Sincerely,
Amanda Chilcote - ....
Assistant Branch Manager
Patriot Federal Credit Union
717-263-4444 ext. 4178
P.O. Box 778
Chambersburg Pa 17201
800 Wayne Avenue, Chambersburg, PA * (717) 263-4444 * Mailing Address: P.O. Box 778 Chambersburg, PA 17201-0778
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REV-1511 EX+ (12-99)
r
~` SCHEDULE H
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES &
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
t5 iA~ t vF FILE NUMBER
Japheth T. Macaluso 2010-01046
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1.
See attached Continuation Schedule
B.
1
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
2
3
4.
5.
6.
7.
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address
City _ State
Year(s) Commission Paid:
Attorney Fees
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State
Relationship of Claimant to Decedent
Probate Fees
Accountant's Fees
Tax Return Preparer's Fees
Zip
Zip
TOTAL (Also enter on line 9, Recapitulation) I $ 7, 371.50
(If more space is needed, insert additional sheets of the same size)
PENNSYLVANIA INHERITANCE TAX RETURN
Re: Estate of Japheth T. Macaluso
File No. 2010-01046
ITEM
SCHEDULE H
CONTINUATION SCHEDULE -PAGE 1
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
NUMBER DESCRIPTION
A. FUNERAL EXPENSES
1. Cooper Funeral Home
Repast
Monument/engraving (est.)
To#al Funeral Expenses
B.
ADMINISTRATIVE COSTS
1. Personal Representative's Commission
Name of Administratrix:
Amy L. Macaluso
Social security number: N/A
Address: P.O. Box 83
City: Orrstown
State: PA Zip: 17244
Year Commission Paid: N/A
2. Attorney fees
Joseph A. Macaluso, Esq.
NOTE: there were no funds to pay_
attorney fees.
3. Family Exemption
AMOUNT
$5,967.00
$ 100.00
1 000.00
$7, 067.00
NONE
-0-
PENNSYLVANIA INHERITANCE 7AX RETURN
Re: Estate of Japheth T. Macatuso
File No. 2010-01046
SCHEDULE H
CONTINUATION SCHEDULE -PAGE 2
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
ITEM
NUMBER DESCRIPTION
B. ADMINISTRATIVE COSTS (continued)
4. Probate fees: $69.50
(Cumberland County
Register of Wills)
Return $15.00
Inventory 15.00
5. Administratrix expenses
NOTE: Administratrix had travel expenses,
however, there were no funds to pay them
6. Legal Advertisements
Cumberland Co. Legal Journal $75.00
News Chronicle 129.5U
Total Administrative Expenses
TOTAL FUNERAL AND ADMINISTRATIVE EXPENSES
AMOUNT
_____
$99.50
204.50
$304.00
$7,371.50
REV-15t2 EX ~ (t-97)
.>
y°v
~~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Japheth T. Macaluso
Include unreimbursed medical expenses.
ITEM
NUMBE
SCHEDULEI
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
FILE NUMBER
2010-01046
R DESCRIPTION
1.
See attached Continuation Schedule
TOTAL (Also enter on line 10, Recapitulation) I $ _0_
(If more space is needed, insert additional sheets of the same size)
AMOUNT
PENNSYLVANIA INHERITANCE TALC RETURN
Re: Estate of Japheth T. Macalusa
File No. 2010-01046
SCHEDULE I
CONTINUATION SCHEDULE -PAGE 1
DEBTS OF DECEDENT MORTGAGE LIABILITIES AND LIENS
ITEM
NUMBER DESCRIPTION AMOUNT
Informational Note: There were na funds to pay claims of credit card
Companies (though automatic debits and sweep
transfers from bank accounts were used to pay
some of this debt as set forth in Schedule E), which
were as follows:
FIA Card Services
P.O. Box 15409
Wilmington, DE 19850
Acct. # 4313084123246074 {$3,563.61)
Citibank
7930 NW 110 St.
Mail Code 10
Kansas City, MO 64153
Acct. # 8933 {$4,066.10)
Discover Financial Services LLC
2323 Lake Club Dr. Suite 300
Columbus, OH 43232
Acct. # 2055 ($3,Q46.63)
Capital One Bank (USA) N.A.
2323 Lake Club Dr. Suite 300
Columbus, OH 43232
Acct. # 4152 ($1, 972.52 }
Chase Card Services
c/o DCM Services
4150 Olson Memorial Hwy.
Minneapolis, MN 55422-4811
Ref. # 3288 ($5,079.06)
PENNSYLVANIA INHERITANCE TAX RETURN
Re: Estate of Japheth T. Macaluso
File No. 2010-01046
SCHEDULE I
CONTINUATION SCHEDULE -PAGE 2
DEBTS OF DECEDENT, MORTGAGE LIABILITIES, AND LIENS
ITEM
NUMBER DESCRIPTION AMOUNT
Informational Note: There were no funds to pay claims of credit card
companies, which were as follows:
(Continued)
Citibank (South Dakota) N.A.
Citi Master Card
c/o DCM Services
4150 Olson Memorial Hwy.
Minneapolis, MN 55422-4811
Ref. # 6358673 ($2,447.67)
American Infosource as agent for Bank of America
P.O. Box 248852
Oklahoma City, OK 73124
Acct. # 4313084999962911 ($3,564.00)
HSBC Bank Nevada, N.A.
c/o DCM Services
4150 Olson Memorial Hwy.
Minneapolis, MN 55422-4811
Ref. # 6458340 ($351.50)
American Infosource as agent for Bank of America
P.O. Box 248852
Oklahoma City, OK 73124
Acct. # 74984999759141 ($5, 315.00)
American Express
West Asset Management
7171 Mercy Rd.
Omaha, NE 68106
Ref. # 192552640 ($3,441.19)
PENNSYLVANIA INHERITANCE TAX RETURN
Re: Estate of Japheth T. Macaluso
File No. 2010-01046
SCHEDULE I
CONTINUATION SCHEDULE -PAGE 3
DEBTS OF DECEDENT MORTGAGE LIABILITIES AND LIENS
ITEM
NUMBER DESCRIPTION AMOUNT
informational Note: There were no funds to pay claims of credit card
companies, which were as follows:
(Continued)
American Express
West Asset Management
7171 Mercy Rd.
Omaha, NE 68106
Ref. # 192552640 ($504.85)
TOTAL _0_
Rey-~s~s Ex . ~~-s~~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
NUMBER
I .
SCHEDULE J
BENEFICIARIES
Japheth T. Macaluso
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS (include outright spousal distributions)
See attached Continuation Schedule
FILE NUMBER
2010-01046
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
Do Not List Trustee(s) OF ESTATE
intestate
1008 of estate
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, 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
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
,.
TOTAL OF PART II • ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET ~ 0_
(If more space is needed, insert additional sheets of the same size)
PENNSYLVANIA INHERITANCE TAX RETURN
Re: Estate of Japheth T. Macaluso
File No. 2010-01046
SCHEDULE J
CONTINUATION SCHEDULE -PAGE 1
BENEFICIARIES
AMOUNT
OR
NAME AND ADDRESS OF RELATIONSHIP SHARE OF
NUMBER RECEIVING PROPERTY TO DECEDENT ESTATE
I. TAXABLE DISTRIBUTIONS
1. Amy L. Macaluso mother 50% of
P.O. Box 83 intestate
Orrstown, PA 17244 estate
2• Joseph A. Macaluso father 50% of
P.O. Box 83 intestate
Orrstown, PA 17244 estate
TOTAL OF PART I. 100% of
intestate
estate
II. NON-TAXABLE DISTRIBUTIONS
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 -0-
FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS -0-
TOTAL OF PART II. _0_