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HomeMy WebLinkAbout04-16-12 (2)J 15D561D143 REV-1500 ~`(°'-'°)1 PA Department of Revenue Pennsylvania !OFFICIAL USE ONLY Bureau Of IndIVldUal Taxes °®"aneiroFa County Cade Year File Number Po Boxz8osal INHERITANCE TAX RETURN 21 11 0267 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Soaal Security Number Date of Death Date of Birth Decedent's Last Name Suffix Decedent's First Name FINUI MI FRANK (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 ^ t. Original Return ~ p, Supplemental Return ^ 3, Remainder Return (date of death ^ 4. Limited Estate ^ pnorto t2-13-82) 4a Future interest Cornpremise (date of death after t2-t 2-82) ^ 5. Federal Estate Tax Return Required © 6. Decedent Died Testate (Attach Copy of W'n) ~ pag~~ddeot AAain ned a Livin Trust 0 ~~ Attach Copy of~rusp 9 g, Total Number of Safe Deposit Boxes ^ 9. UtigaUonProceedsReceived ^ 10_ sa11231-~J aren~dtrd,~~e5ofdeath ^ 11. 3( ) f -- t<- Election to tax under Sec. 911 A (Attach Sch. Oj CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX N ame . INFORMATION SHOULD BE DIRECTED TO: MARIEI'I,E F HAZEN ESQ Dayame Telephone Number r-,~ 717 ~0 433 n~a ~ First line of address 2000 LINGLESTOWN ROAD Second line of address SUITE 202 City or Post Office HARRISBURG Correspondent's e-mail address: n' ~ ~ , ~ _... (,y ~ -~ State ZIP Code DATE FILED PA it is Uue correct and~JO~rri ' ~ °~are that I have examirred this rattan. including accompanying scFledules and statemerrts. and to the best of m knowled and belief, plate. Dedaratlon of preparer other than the persona( representative is based on aN informatkm of which SIGNATU OF PERSON RESPONSI F1UNG RETURN preparer has any knowledge, DATE n Ess Charles M. Finui ~ - ~ ~ L THAN REPRESENTATIVE Marieile F Hazen, Esq. DATE -/3-!Z 2000 Linglestown Road, Harrisburg, PA Side 1 15D561D143 1.5D561D143 J PA Inheritance Tax Return Signature of Additional Fiduciaries r ESTATE OF ii Finui, Frank FILE NUMBER Pgry, Under penalties of a 'u I declare that I have examined this return, inGuding accompanying schedules and stateme267 my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative isabasedton aest of information of which preparer has any knowledge. Signature #2 Name David A. Finui Address1 1185 Peninsula Dr. Address2 CnY~ State, Zip Central City PA 15926 Date ~ t ~ ~ ~ Z,.., REV-1500 EX 150561D243 ~ecedenYs Name: Finui, Frank Decedent's Social Security Number 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 8 Notes Receivable (Schedule D) ................. ....................................... 4, 5• Cash, Bank Deposits & Miscell aneous Personal Property (Schedule E) .......... 5 ..... , 6. Jointly Owned Pro e p rty (Schedule F) ^ Separate Billing Re u t 7 d 3 ~ 221.44 q es e ............ g• . Inter-Vivos Transfers & Miscellaneous t~oq-Probate Property (Schedule G) (J Separate Billing Requested ............ 7. 8. Total Gross Assets (total Lines 1-7) ................... ........................... ....................... $~ 9. Funeral Expenses 8 Administrative Costs (Schedule H) ....... 3,221.44 ................................ g. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .. 73.18 ............................ 10. 11. Total Deductions (total Lines 9 & 10) .................... .......... 88 ~ 82 ..................................... 11. 12• Net Value of Estate (Line 8 minus Line 11) ........ 162.00 ................. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which 12 an election to tax has not been made (Schedule J) ............ 3 r 05 9. 4 4 .. ................................. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ........ 61.1$ ...... ................................. 14. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLIC 2 ~ g g 8 ~ 2 6 ABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate or , transfers under Sec. 9116 (a)(1.2) X .00 16. Amount of Line 14 taxable 15. 0 . 0 0 at lineal rate X .045 2, 8 9 8 2 6 17. Amount of Line 14 taxable 16. 134.92 at sibling rate X .12 0 0 0 . 18. Amount of Line 14 taxable 1 ~' 0 . 0 0 at collateral rate X .15 0 0 0 . 18. 19. Tax Due ........................... 0. 0 0 ....................................................................................... 19. 134.92 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. L 15D561D243 Side 2 1505610243 J REV-1500 EX Page 3 Decedent's Complete Address: DECEDENT'S NAME Finui, Frank STREET ADDRESS 1000 Claremont Rd. CITY Carlisle Sl"ATE ZIP PA ~ 17015 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 1. Did decedent make a transfer and Total Credits (A + g) (2) 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box 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. Make Check Pa able to: REGISTER OF WILLS, AGENT. (1) 134.92 (3) (4) (5) 134.92 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS a. retain the use or income of the property transferred :..................................................... Yes No 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 x receiving adequate consideration? ............... .................................... ^ a 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 P ~ 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 or for the use of the surviving .a~ spouse is 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 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 disGosure 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 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)]. 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. File Number 21-11-0267 Rev-1508 EX+ (8-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT r•e~~. ~~ wre~tC Vr' Finui, Frank FILE NUMBER .,. SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY _ I ~ ~- t t-u~br Include the proceeds of litigation and the date the proceeds were received by the estate. All properly jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE 1 Estate of Peter Finui -Peter Finui died January 3, 2011 OF DEATH Frank Finui was a beneficiary of his estate under the terms of his Last Will and Testament. 3,221 44 The distribution was made pursuant to the terms of the final settlement of the estate. The distribution was approved on March 30, 2012 and received on April 3, 2012. TOTAL (Also enter on Line 5, Recapitulation) I _ 3,221.44 Copyright (c) 2002 form software only The L ckne rGroup,nc~ additional pages of the same size) Form Pq.1500 Schedule E (Rev. 6-98) REV-1151 EX+(10-06) COM INHERITgNCE T~ RNENTSURN ANIA RE IDE DE EDENT ESTATE OF Finui, Frank ITEM A. FUNERAL EXPENSES: Debts of decedent must be reported on Schedule I. DESCRIPTION FILE NUMBER 21-11-0267 AMOUNT B• ADMINISTRATIVE COSTS: 1• Personal Representative's Commissions Name of Personal Representative(s) Street Address Ciry State Zip Year(s) Commission paid SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS 2. Attorney's Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address Ciry State Zip Relationship of Claimant to Decedent 4• Probate Fees 5• Accountant's Fees 6• Tax Return Preparer's Fees ~• Other Administrative Costs See continuation schedule(s) attached 73.18 TOTAL (Also enter on line 9, Recapitulation) 73.18 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 tJIATE OF Finui, Frank FILE NUMBER 7.1 A A nnw.- ~-vl.V1 ITEM NUMBER DESCRIPTION Other Adminictrativ rr,~t~ 1 Hazen Elder Law - disbursement fees 2 Register of Wills -filing fees for PA Inheritance tax return and Inventory 3 Register of Wills -filing fees for Supplemental PA Inheritance tax return 4 S&T Bank -estate checking account -fee for estate checks H-B7 AMOUNT 25.18 30.00 15.00 3.00 73.18 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA_1500 Schedule H (Rev. 6-98) Rev1512 EX+ (12-08) COMMONW EALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Cl1T ~ ~~ SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, ~ LIENS ~~+rnr~vr FILE NUMBER 21-11-0267 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE 1 Dr. Michael Gawlas -Physician services -provided at Claremont Nursing Home -invoice OF DEATH presented 10/26/2011 66.22 2 PharMerica -medications 22.60 TOTAL (Also enter on Line 10, Recapitulation) I g$ 82 Copyright (c) 2009 form software only The (Lackne rGroup, lendced, additional pages of the same size) Form Pq.1500 Schedule I (Rev. 12-08) REV-1513 EX+ (9-00) COMMONWEALTH DF pEN Ng RLVANIA IN RE IID E ACX REE UT fJ ESTATE OF Finui, Frank FILE NUMBER NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I- TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 a 1.2 Total II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS See continuation schedule(s) attached 61.18 - - "'~ "' ~^^ ~ ~~ - crv I tK I v I AL NON-TAXABLE DISTRIBUTIONS ON LINE 13 Copyright (c) 2002 form software only The Lackner Group, Inc. See attached schedule SCHEDULE J BENEFICIARIES 21-11-0267 RELATIONSHIP TO SfiARE OF ESTATE AMOUNT OF ESTATE DECEDENT (Words) ($$$) Form PA-1500 Schedule J (Rev. 6-98) SCHEDULE J BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Frank Finui 02/10/2011 198-20-1447 Item Name and Address of Person(s) Number Receiving Property Relationship 1 Revocable Living Trust Agreement Trust First Commonwealth Bank, Trustee Beneficiaries: 1 % to Nativity of the Blessed Virgin of Mary Orthodox Greek Catholic Church; 1 % to Camp Nazareth; 20%to grandchildren, Tobias Finui, Briana Finui, and Aaron Finui; 39% to son, Charles Finui; and 39%to son, David Finui 1 Share of Estate (Words) 100 percent of residue of estate Amount of Estate ($$$) SCHEDULE J-IIB CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS continued ESTATE OF Finui, Frank ITEM NUMBER DESCRIPTION 1 Camp Nazareth 2 Blessed Virgin of Mary Orthodox Greek Catholic Church Copyright (c) 2002 form software only The Lackner Group, Inc. FILE NUMBER 21-11-0267 AMOUNT -- 30.59 - Subtotal I 61.18 Fonn Pq_~500 Schedule J-IIB (Rev. 6-98) ~i,~,; ;r~r ,`~;: ` 5: ~v. q,~r air IN THE MATTER OF THE ESTATE OF PETER E"'INUI, DECu1-1SED, LATE (~c ~'VEvST CARROLL TQ~ti7NSi~ I P CAMi3RIA COUNTY, PENNSy7,,VANiA -'. ~~. F'Rc;rj-r ''=AGE t~_ IN TIME COURT OF COMMON PLEAa = OF Cr~ME3.RIA CC+UNTY, PENNSXLVANIA FILE' NO: 11-11-OOF4 ECEI~~~_RELE.A.SE: AND REE';~NDING BONn Z, the undersa,gr,ed, being heir and next cif c,in of Peter Fi'~ul, deceased, have received fram tale said Estate a net distributive share thereof Calculated ~n accardance with the Info s.al A.oGpunt marked Exhibit. "A" a ttached hex•eto and forming a part hereof, as follows, to-wit: Recapitulatic,n Receipts-PrinGipa.7,: Inver_tory Gain: Interest U. S. Sav~,ngs Bonds TOTAL LESS; Disbursements: rrom Estate Ck'Aeckng Account Distributions; tl) Per Receipt and Release In kCizad-1.994 Gibson-J-30 Guitar to David Finui per Paragraph First of Last Will and Testar;~ent In. ~C~.nd-Personal Property TpTAL Baxance for. distribution: TO BE DISTRIBUTED AS FC~LLOt~TS; I• Estate of Frank Finui By: Dava.d A. Finui, Co-Executor BY= CharlES M. Finui, Gc-Executor II85 Peninsula Drive Central City, PA 15926 Rest a;;ci residue o` estates $~.6, 854.85 3.90 516,856.73 512,587.29 550.00 00. 0 513,637.29 5 2,221.44 5 3,221.44 ~~AZEN ELDER LAW Estate Planning • Elder Lacy • Special Needs Planning 2000 Linglestown Road Suite 202 Harrisburg, PA 17110 T¢~ ~1'~ 540-4332 Fax: (717) 540-4313 www. HazenEl d erLaw. c om April 13, 2012 egister of Wills ~_~. ~.-, n _.~:; ~ -~, -~ Cumberland County Courthouse ~'A ~' ~ ~ <:.; J , ; L.,. One Courthouse Squaze -`~' ~ ~' ~" ~ ~ , `~ Cazlisle, PA 17013 -c z ~ cr : ~ ~ ~~ .~ u , Re: Estate of Frank Finui ~v ~ - c __ _ -n ~~ File No.: 2111-0267 -' ~ cx~ ~.~ O -~+ Supplemental Inheritance Tax Return ~, To: The Register of Wills: Enclosed for filing please find the original and one co Supplemental Inheritance Tax Return, along with a co py of the above-referenced Please time-stamp the copy of the return and return it po my office in the nclo Return. addressed, stamped envelope. sed self- Also enclosed aze two checks, one for the inheritance tax in the amount of $134.92 and a check for the filing fee in the amount of $15.00. If you have any questions, please do not hesitate to contact me,. Sincerely, ~~ Corinne Eggers Woodhouse Paralegal Enclosures cc: Charles Finui and David Finui, Co-Ex. 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