HomeMy WebLinkAbout05-25-11
1,50561,07,05
:.
REV-1500 ~X`°~-""F°~
PA Department of Revenue Pennsylvania
Bureau ofindividuatTaxes INHERITANCE TAX RETURN
PO BOX 280601 RESIDENT DECEDENT
Harrisbur , PA 1'7128-0601
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
165-22-5764 02/28/2011
Decedent's Last Name
GUERRIERI
MMDDYYYY Date of Birth fv1MDDYYYY
02/10/1927
Suffix DecedenYS First Name
MRS RUTH
(If Applicable) Enter Surviving Spouse's Information Below Suffix Spouse's First Name
Spouse's Last Name
spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE N(ITH THE
REGISTER OF WILLS
r,-~ I
M
MI
FILL IN APPROPRIATE OVALS BELOW O 3. Remainder Return (Date of Deatii
~ 1. Original Return O 2. Supplemental Return Prior to 12-13-82)
R 'red
O 4a. Future Interest Compromise (date of O 5. Federal Esrate Tax Return equ,
O 4. Limited Estate death after 12-12-82)
O 7 Decedent Maintained a Living Trust
8. Total Number of Safe Deposit Boxes
__.___
~ 6. Decedent Died Testate
(Attach Copy of Will) (Attach Copy of Trust.}
h
r Sec. 9113tA}
O 1 t
O 9. Litigation Proceeds Received O 10. Spousal Poverty Cred(t (.Date of Deat
Between 12-31-91 and 1-1-95) ~ Attach 5~` edule O}
ECTED TO:
NaOR
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX I
u
or~
T
CORRESPONDENT - D
be
e N
Te eph
me
Name
(717) 388-1717
TONY GUERRIERI
___ _ _ ---
-- --
j REGISTER OF WILLS USE ONLY
r~s
First Line of Address ~ ~ -.~
~
~~'~~ ~~ ~~ ~ ~:,;
"' L .~
100 ORMISTON DR ~
Second Line of Address a-~ `~ C.!'t
~~ ~~ rAJ C J~
Q
I, D 'LI t ~ t_]
State ZIP Code
~--
-- -
I--- - - - - `
w
City or Post Office PA 17057 = ~J
~i'~ ~ ^'
~n ~'`
MIDDLETOWN ~;
-..~
Correspondent's a-mail address:
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.
(t i, e. correct and complete. Declaration of preparer other than the personal representative is based on al! information of which preparerA7E any knowledge.
S ~N TURE CIIFRER ESPONSIBLE FOR FIN1~ RETURN ~~~ ~~) .7 ~~~
ADDRESS
SIGJ>~]URE OF PRE~f'ARE
I ~IUE ~i0
ER THAN R~RESENTATIVE
PLEASE USE ORIGINAL FORM ONLY
1,50561,07,05
OFFICIAL USE ONLY
County Code Year File Number
i / l ~' ~' .3 `t ~'
Side 1
DArE
r..-
7,50~i61,0y05
-r!
1,50561,0205
REV-1500 EX (FI) Decedent's Social Security Number
165-22-5764
Decedent's Name:
RECAPITULATION
1 Real Estate (Schedule A)..... .. . 1.
233, 049.00
..........
2. Stocks and Bonds (Schedule B) ............. .
2
.
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ...
3.
.
Mortgages and Notes Receivable {Schedule D) ............... .
4
4.
. 12, 517.00
5. Cash, Bank Deposits and Miscellaneous Personal Property {Schedule E).. .
5
6. Jointly Owned Property (Schedule F) O Separate Billing Requested ... ... 6.
7 Inter-Vivos Transfers & Miscellaneous Non-Probate Property
O Separate Billing Requested... .
... 7.
(Schedule G) 245,566.00
Total Gross Assets (total Lines 1 through 7) .. .
8 8.
. 533.00
24
Funeral Expenses and Administrative Costs (Schedule H) ....... .
g
9
,
. 1, 582.00
10 Debts of Decedent. Mortgage Liabilities and Liens (Schedule I) ..
1 ~
26,115.00
11 Total Deductions {total Lines 9 and 10) . .
1 1
12 219,451.00
Net Value of Estate (Line 8 minus Line 1 ~ . ... ....... .
12
.
Charitable and Governmental BequestslSec 9113 Trusts for which
13 13
.
an election to tax has not been made (Schedule J) ..... ...... .
219,451.00
14. Net Value Subject to Tax (Line 12 minus Line 13) ....................
14.
.
TAX CALCULATION -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 .0 __
875.00
9
Amount of Line 14 taxable
16 16 ,
.
at lineal rate X 0 45
17. Amount of Line 14 taxable 17
at sibling rate X .12
18. Amount of Line 14 taxable 18
at collateral rate X .15
9,875.00
19.
19. TAX DUE .
O
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
1,505610205
Side 2
7,5D567,02D5
REV-1500 EX (FI) Page 3
Decedent's Complete Address_
File Number
RUTH M GUERRIERI - - - _
__
_ _
_ __
STREETADDRESS
20 N 12TH ST APT 341 _ __ _ _ _
_ _ _ STATE _ ZIp
ciTV _ _ _ _ PA 17057
LEMOYNE
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2 CreditslPayments
A. Prior Payments _ __
B. Discount __ _ _ _ 494.00
3. Interest
4 If Line 2 is greater than Line 1 + Llne 3, enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2, Line 20 to request a refund.
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
i1) 9,875.00
Make check payable to: REGISTER OF WILLS, AGENT.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
Yes No
1. Did decedent make a transfer and:
r--,
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 ...................... _................. .
_,
d. receive the promise for life of either payments, benefts or care?..........._....
2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................. . -' -
3. Did decedent own an "intrust for" or payable-upon-death bank account or security at his or her death?._ .._. 'i_~
4. Did decedent own an individual retirement account, annuity or other non-probate praperty, 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 Jan. 1, 1995, the tax rate imposed on the net value of transfers to o~ 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 Dill Ia Tlh abletevea if the survv ngt spousef sr the only benefl Pary e from tax, and the statutory reguirements for disclosure of assets and
filing a tax return are st pp
For 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 er 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(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)]. 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.
REV-1503 EX+ (6-98) ~„
` °~ SCHEDULE B
COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS
INHERITANCE TAX RETURN
occinGniT nFCFDENT _
FILE NUMBER
2011-00396
~u ~~~~~~ ,rte.,., .,. ...,_---~ -
ESTATE OF
RUTH M GUERRIERI
... . .. __ ___.:..___.,;....,,,~~ tie dicclneed on Schedule F.
REV-1508 EX+ (~i-io)
SCHEDULE E
~, pennsylvania
!~ ~EPAaTMENT DE REVENUE CASH, BANK DEPOSITS & MISC.
INFIERITaNCE Tax RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
1=ILE NUMBER:
ESTATE OF: 2011-00396
RUTH M GUERRIERI --- -
Include the proceeds of litigation and the date the proceeds were received by the estate.
.,, ______~..._:...~.........oa ,.,~tti r~.,h* ~f curvivorshin must be disclosed on Schedule IF.
It more space is neeueu, ~7C au~~~~~~,u, ~~~~~~~ ~ r_r- - -
:, r,, ~ ; i
~~ pennsylvania SCHEDULE H
DEraRrMENr of RE~.~eNUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NkJMBER
RUTH M GUERRIERI 2011-00396
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION _ AMOUi~,'T _
A. FUNERAL EXPENSES:
'" BENCE MIHALCIK FUNERAL HOME 955 PHILADELPHIA ST INDIANA PA 15701 9.513.00
2. INDIANA FLORAL 721 PHILADELPHIA ST INDIANA PA 15701 ~ 244.00
3 ST BERNARD CEMETARY INDIANA PA 25701 I 775.00
4. SHOEMAKER MONUMENT CO 49 N WALNUT ST BLAIRSVILLE PA 15717 170.00
5. FUNERAL LUNCHEON 606.00
B. ADMINISTRATIVE COSTS:
_. Personal Representative Commissions: 12,278.00
Name(s) of Personal Representative(s) TONY GUERRIERI 180-52-8355
Street Address 100 ORMISTON DR
City MIDDLETPWN_ _ State _ PA ZIP 17057. '
Year(s) Commission Paid: 2011 _ _ _ _ __
2. Attorney Fees:
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.)
Claimant !
__ _ _ i
i
Street Address
Gty ___ State Z,n j
Relationship of Claimant to Decedent _
~
G. Probate-Fees: 374.00
5. Accountant Fees:
I
6. Tax Return Preparer Fees: 150.00
i
% PATRIOT NEWS ~ 163.00
SELF STORAGE UNIT 3271 FULLING MILL RD MIDDLETOWN PA 17057 'i 260.00
TOTAL (Also enter on Line 9, Recapitulation) $ 24.533.00
If more space is needed, use additional sheets of paper of the same size.
REV-1512 `X+ 0~'`
~ ` pennsylvania SCHEDULE I
DEPARTMENT of RE~EN~E DEBTS OF DECEDENT,
;rvr+ERtTnNCE TAX ReTURru MORTGAGE LIABILITIES & LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
RUTH M GUERRIERI 2011-00396
Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses.
If more space is needed, Insert addltlonal sheets of the same size.
kEV-t513 Fx+ Ear-toy
pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE.
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
RUTH M GIERRIERI 2011-00396
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under
Sec. 9116 (a) (1.2).]
1 A CHRIS GUERRIERI SON
995 STRAWBERRY LANE INDIANA PA 15701
2. FRANCES SMITH DAUGHTER
PO BOX 114 AMHERST NH
3. TONY GUERRIERI SON
100 ORMISTON DR MIDDLETOWN PA 17057
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, !1S APPROPRIATE.
II NON-TAXABLE DISTRIBUTIONS
~ A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1,
33.3
33.3
33.3
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.
Crown Classic Banking
p1 1000322881896 752 30 0 14 134,703
/VACHOVIA.
00036156
o I~~~IIi~~~lll~~~~i~~l~~ll~~~~ll~l~~l~l~l~~~li~l~l~~~~~ll~~l~ll
RUTH GUERRIERI PB
20NN 12THESTIAPT~341
~~ LEMOYNE PA 17043
Crown Classic Banking 2/19/2011 thru 3/22/2011
Account number: 1000322881896
Account owner(s): RUTH GUERRIERI
TONY M GUM_RRIERI,POA
Account Summar
Opening balance 2/19 $11+198.72
Interest aid 0'48 + ~/; ~ ! ~/~ /~~~
Checks 50.00 - / o G
Other withdrawals and service fees 232.05 -
Closing balance 3/22 $IU,917.15 .,,_...-- ~ ~~ " ~ ~~___
Deposits and Other Credits
Date Amount Description
3/22 0.48 INTEREST FROM 02/19/2011 THROUGH 03/22/2011
ota .48
l nterest
Number of days this statement period 32
05%
0
Annual percentage y-eld earned
Interest earned this statement period .
$
Interest paid this statement period 0.48
$1.31
Interest paid this year
Checks
Number Amount Date Number Amount Date
2375 50.00 3(16 ota 50.00
Other withdrawals and Service Fees
_._._---1\ Description
2/28 182.05 °AUTOMATED DEBIT HIGHMARK CPA EFT
-_._.______------°` CO. ID. 6250558173 110228 PPD
3/15 50.00 CO. DM343034D58B1 1E031v5 PPpONES INVESTMENT
otal 232.05
Z ~~:
Number Amount Date
page 1 of 3
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