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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 ~ ': ~:~i c " . _i ~,_,_~ .....^. f~-E ~,,> ~~ °-~~ 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 .~..vnn/.7:w.iw4lWtM,F4rv`fi4rtdrtnk,AM'MY ' Na.1tY '.±:3pr,:5 ~ .iMr<,NWt.3h~ J.%.NYh*T+elyrnuMC3~F)~aY~Alry::. 3UUm~a]YlN aHA:OYVVttltakXl~i~ 5. 54 'i.=T. i. '. W'nA'14'M.ikiv4%hXftviXSfiS.:1'rot`TCf~Mlbtie;%rY~,~.t^hAOpi,kY~'%ep.n N~+<bpsNtl".ktin.4CiwV.. = F?!W.N~.A,~AC+!;.w.r.Ka+}RirT..ti3}f.f.awr..,v} ..,n.::.Mt':..... 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F~`s Save Vehicle sfe Print .:,; Ernail w~ BOOKMW2lC ~' .. ~,•. awn Estimated !Payments $17 /mo @, X1.39% APR Click for Derails Get aPre-Owned Loan frorn 3.99°/n APR Get Your Credit Score Nova Get a Free Insurance Quote advertisement http ://www.kbb. com/used-cars/jeep/grand-cherokee/ 1993/private-party-value/pricing-rep... 10/ 14/2010 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_