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Home My WebLink About05-24-13 J 1505607121 REV-1500 EX (06-05) OFFICIALUSEONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number Poeoxzeoso� INHERITANCE TAX RETURN 2 1 1 3 0 0 3 7 4 Hartisbum PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW � , Social Security Number Date of Death Date of Birth 0 3 2 2 2 0 1 3 0 1 1 6 1 9 5 5 Decedenfs Last Name Suffix DecedenPS First Name MI A L F E 0 S T E F A N 0 Qf Applicable)Enter Sur�iving Spouse's Information Below � � Spouse's Last Name , � Suffix Spouse's First Name � MI A L F E 0 L U C R E Z I A Spouse's Social Security Number 1 0 4 7 2 5 0 8 7 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW � . Q 1.Onginal Retum � 2.Supplemental Return � . 3. Remainder Retum(date of death pnorto 12-13-82) � 4. Limited Estate � � 4a.Future Interest Compromise(date of � 5.Pederal Estate Tax Retum Required death after 12-12-82) ❑X 6. Decedent Died Testate ..� 7.Decedent Maintained a Living Trust _ 8.Total Number of Sate Deposit Boxes (Attach Copy of Wilp (Attach Copy of Tmsq � 9.Litigation Proceeds Received� � 10.Spousal Poverty Credit(date of death � 17.Eledion to tax under Sec.9113(A) behveen 1231-91 and 1-1-95) (Attach Sch.0) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONfIOENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number H A R 0 L D S . 2 R W I N , I I I 7 1 7 2 4 3 6 0 9 0 Firtn Name(If Applicable) - C R��3ISTER OF*qALLS�lSE`ANLY I R W I N L A W 0 F F I C E c; - First line of address �� -� �� ,,. i ��,� , 6 4 S 0 U T H P I T T S T R E E T y� -.. �. Second line of address _ -. � ---� -��. , �_ . City or Post Office State ZIP Code � � DA7E FILED �� C A R L I S L E P A 1 7 0 1 3 , � � CorrespondenPse-mailaddress:IfWIf118WO�CE(CD.pfT1011.COfT1 � � � � . Under penal6es of pequry,I dedare ihat I have examined this 2Wm,including accompanyirig schedules and slatements,and to me best of my knowledge and belief, -K is We,correct and complete.Dedaration of prepa2r other Man the personal repmsentative is based on all information of which preparer has any knowledge. � SI NATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE �ti a;�; T:�.. Nk�� 5/20 l l3 ADDRESS 6 IL TOP DRIVE MT • HOLLY SPRINGS PA 17065 51 OF P P ER T REPRESENTATIVE DATE I /'� S 7-c7 /� AODRESS ' - r 64 SOUTH PITT STREE CARLISLE PA 17013 . PLEASE USE ORIGINAL FORM ONLY Side 7 r� \i. � 1505607121 1505607121 J � � � J 1505607221 REV-1500 EX � . � � DecedenPs Social Secunty Number oecedenesName: STEFANO ALFEO RECAPITULATION 1. Real estate Schedule A �. � , � � � ) . .. . . . . .. .. .. . . . . . . .. . .. . . . . . . .. . . . . . . . . 2. Stocks and Bonds(Schedule B) . . .. . . . . . . . . . . . .. . .. . . . .. . . . . . . . . . 2. � , � � 3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C) . . .. . 3. 7 $ � � � , �� 4. Mortgages&Notes Receivable(Schedule D) �� .. . . . . .. .. . . . . .. . ... . . . . 4. Q. � � 5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E) .. . . . . . 5. 0 . 0 � 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . . .. .. . 6. . 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) . � � Separate Billing Requested . .. . . . . 7. , . 0 , � � 8.Total Gross Assets(total Lines 1-7) . . . . . . . ... . . . . . . . .. . .. . .. . . 8. � 7 S � � � , � � s. Funeral Expenses&Administrative Costs(Schedule H) . . . . . .. . . . . . . .. . 9. 6 2 5 3 , 5 0 10. Debts of Decedent, Mortgage Liabilities,&Liens(Schedule i) . . . .. . .. . . . . 10. � � , � � 11. Total Deductlons(total Lines 9 8 10) .. . . .. . ... . . . . . . . . . . . . . . . . . 11. 6 2 S 3 , 5 � t2.Net value of Estate(Line 8 minus�ine 11) �2. 6 8 7 4 6 , 5 � 13. Charitable and Govemmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J) .. . . . . . . . .. . ... .. . 13. � , � � 1a.Net va�ue Subject to Tax(Line 12 minus Line t3) . .. . . . .. .. . .. . .. . . 1a. . 6 8 7 4 6 . 5 0 TAX COMPUTATION•SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tau rate,or trensfers under Sec.9116 (a)(�.z)x.oas 6 8 7 4 6 . 5 0 �a. 3 0 9 3 . 5 9 16. Amount of Line 14 taxable atlinealrata X.0_ 0 . 0 0 �6. 0 . 0 0 17. Amount of Line 14 taxable at sibling rate X.12 � . � � �7, Q . � 0 18. Amount of Line 14 taxable at collateral rate X.15 � ' � . � . � 0 �8 � � .� 19.Tax Due . . . . . . . . .. . . . . '. . . . . .. . . . . . . ... . . .. . .. .. .. . . . . . . . 19. . 3 0 9 3 . 5 9 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT � � Side 2 � 1505607221 15056�7221 � REV-1500 EX Page 3 � File Number � DecedenYs Complete Address: z7 t3 oo37a DECEDENT'S NAME STEFANO ALFEO STREETADDRESS . 6 HILLTOP DRIVE CITY ' ' STATE ' ZIP MT HOLLY SPRiNGS PA 17065 Tax Payments and Credits: 1. T�Due(Page 2lioe 19) (1) 3,093.59 2. Credits/Payments A.Spousal Poverfy Credit � - - -� B.Prior Payments r' . C.Discount 954.68 TotalCredits(A+g+C) (2) 154.68 3. InteresUPenalty it applicable D.Interest E.Penalty Total Interest/Penalty(D+E) (3) 0.00 4. If Line 2 is greater lhan Line 1 +Line 3,enter ihe difference.,This is the OVERPAYMENT. , Fill in oval on Page 2,Line 20 to request a refund. (4j 0.00 5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 2,938.91 A.Enter ihe interest on the tax due. (5A) B.Enter the total of Line 5+SA.This is the BALANCE DUE. (5B) 2,938.91 Make Check Payable to: REGISTER OF W1LLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN"X" (N THE APPROPRIATE BLOCKS 1. Did decedent make a transter and: Yes No a. retain ihe use or income of the properfy transferted: ...................................................................... ❑ � b. retain the right to designate who shall use the propeAy Vansferred or its i�come; ..._........._......., ❑ � c. retain a reversionary interest�or ................................................................................................ ❑ � d. receive the pranise for life of either payments,beneflts or care? ....................................................... 2. If death occurred afler December 12,1982,did decedent transfer property within one year of dealh wilhout receiving adequate consideration? ....................................................................................... ❑ � 3. Did decedent own an'in trust fo�'or payable upon dealh bank account or security at his or her death? ......... ❑ QX 4. Did decedent own an Individual Retirement Account,annuiry,or other non-probale propedy which contains a benefidary desiqnation?.................................................................................................. ❑ � IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDWLE G AND FILE IT AS PART OF THE RETURN. For dates of death on or afler July 1,1994 and before January 1,1995,lhe tax rate imposed on the net value of Uansfers to or for the use of the surviving spouse is three(3)pemenf[f2 P.S,§9116(a)(1.1)(i)]. For dates of death on or after January 1,1995,the ta�c rate imposed on the net value of transfers to or for the use of the surviving spouse is zero(�)percent [72 P.S.§9t 16(a)(1.1)(ii)].The statule does not exemot a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and filing a tax retum are still applicable even if the survivi�g spouse is tha onty beneficiary. . For dates of death on or afler July t,2000: The ta�c rate imposed on ihe 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 parept,an . adoptive parent,or a stepparent of the chiid 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 ot�he decedenfs lineal benefcianes is�our and one-half(4.5)percent,except as noted in 72 P.S.§9116(12)(!2 P.S.§9116(a)(1)1. - -" , - , � ., The taac rate imposed on Ne net value of Uaasfers to or for lhe use of the decedenPs siblings is twelve(12)percent[72 P.S.§9116(a)(1.3)].A siMing is defined,under Section 9102,as an individual who has at least one parent in common wiih the decedent,whether by blood or adoption. � �� REV-1502 EX+(8-98) . SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENTDECEDENT � ESTATE OF FILE NUMBER STEFANO ALFEO 21 13 00374 All real property ovmed solely or as a tenaM in common must be reported at fair market value.Fair market value is defned as ihe ptice at which propedy woal�be excharged between a willing buyer and a willirig seller,neAher being compelled to buy or sell,6oth having 2asona6le Imowledge of the relevant facts. � Real ro e which is' int -ovmed with ri ht of surirvorshi must be discbsed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NONE 0.00 � i TOTAL Also enter on line 1,Recapitulation) E 0.00 � (If rtrore space is needed,insert addNonal sheets of the same size) REV-1503EX+(6-98) - � SCHEDULE B COMMONWEALTHOFPENNSYWANIA � �STOCKS ot BONDS � INHERITANCE TAX RETURN RESIDENTDECEDENT ESTATE OF FILE NUMBER STEFANO ALFEO ` 21 13 00374 All propertyjointly-owned with right of survivorship must be disclosed on Schedule F. � � ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NONE 0.00 �� i � � TOTAL(Also enter on line 2,Recapitulation) S � 0.00 (If more space is needed,inseR additional sheeLs of tl�e same size) . REV-1504 EX t(6-98) � SCHEDULE C CLOSELY-HELD CORPORATION, COMMONWEALTH OF PENNSYLVANIA � PARTNERSHIP OR 'NRESDE TED�DENTRN SOLE•PROPRIETORSHIP . ESTATE OF FILE NUMBER STEFANO ALFEO 21 73 00374 �Schedule C-1 orG2(induding all supporting information)must be attached foreach closey-held corpora6oNpaAnership interest o�the decedent otherfhan a � sole-propnetorship. See inslructions torthe supporting infortnation to be submitted forsole-pmpnetorships. ITEM NUMBER DESCRIPTION VALUE AT DATE Of DEATH 1. SICILIA RESTAURANT 75,000.00 1 W LAUMAN AVE, MT. HOLLY SPRINGS, PA 17065 Value based on eqaipment, inventory, and goodwill � , � � , TOTAL(Aiso enter on line 3;Recapitulation) S 75 000.00 � (If more space is needed,insert additional sheeLS of the same size) � �REV-7506 EX+(9-00) . SCHEDULE C-2 COMMONWEALTH OF PENNSYLVANIA PARTNERSHIP INHERITANCETAXRETURN INFORMATION REPORT RESIDENTDECEDENT ESTATE OF FILE NUMBER STEFANO ALFEO 21 13 00374 i. Name of Partnership Date Business Commenced Address Business Reporting Year City State Zip Code 2. Federal Employer I.D.Number 3. Type of Business ProducUService . 4. Decedent was a ❑ General ❑ Limited padner.If decedent was a limited padner,provide initial investment $ � � � 5. A. B. . C. D. 6. Value of the decedenCs interest $ 7. Was the PaRnership indebted to the decedent? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . � Yes ❑ No If yes,provide amount ot indebtedness $ 8. Was there life insurance payable to ihe partnership upon the death of the decedent? . . . . . . . . ❑ Yes ❑ No If yes,Cash Surrender Value $ Net pmceeds payable $ Owner of the policy 9. Did the decedeni sell or transfer an interest in this partnership within one year pnor to death or within two years if ihe date of death was prior to 12-31�2? ❑ Yes ❑ No If yes,� Transfer ❑ Sale Percentage iransferred/sold Transferee or Purchaser Consideration $ Date Attach a separate sheet for additional transfers and/or sales. 10. Was ihere a wntten padnership agreement in effect at the time o(lhe decedenfs death?. . . . . . . . ❑ Yes ❑ No It yes,provide a copy of ihe agreement 11. Was the decedenPs partnership interest sold? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ Yes ❑ No If yes,provide a copy of the agreement of sale,etc. , . . , � 12. Was the partnership dissolved or liquidated after lhe decedenPs death? . . . . . . . . . . . .'. . . . . ❑ Yes ❑ No � If yes,provide a breakdown of distributions received by the estate,ihclutling dates and amounts received. . � 13. Was the decedent related to any of the partners? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ Yes ❑ No If yes,explain 14. Did the partnership have an interest in other corporalions or paAnerships?. . . . . . . . . . . . . . . . . � Yes ❑ No If yes,report ihe necessary information on a separate sheet,including a Schedule C-1 or C-2 for each interest. • • •' • � � A. Detailed calculations used in the valuation of the decedenCs padnership interest. � - � B. Complete cropies of financial statements or Federal PaAnership Income Ta�c retums(Form 1065)for the year of death and 4 preceding years. C. If the partnership own�d real estate,submit a list showing the complete address/es and estimated fair market value/s.If real estate appreisals have been secured,attach copies. ' _ � D. Any other information relating to the valuation of the decedenPs paMership interesL . REV-15W EX+(6=98) � �. . � - SCNEDULE D COMMONWEALTH OF PENNSYLVANIA MORTGAGES & NOTES � 'NR SIDENTEDECEDENTRN RECEIVABLE ESTATE OF , FILE NUMBER STEFANO ALFEO 21 13 00374 , All praperryJointtyavmed with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. NONE 0.00 ; /. , � � � � TOTAL Also enler on line 4,Recapitulation $. 0.00 (If more space is needed,inseR a0dilional sheeLs of ihe same size) � REV4508 EX«(g_98) � . SCHEDULE E COMMONWEALTHOFPENNSYLVANIA CASH, BANK DEPOSITS� � MISC. INHERITANCETAXRETURN pERSONAL PROPERTY RESIDENTDECEDENT � ESTATE OF FILE NUMBER STEFANO ALFEO 21 13 00374 . Indude the proceeds of h6qation and the date the proceeds were received by ihe estate. �� All property pintlybwned with right of survivorship must be disclosed on Schedule F. ' ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NONE 0.00 ; %. TOTAL(Also enter on line 5,Recapitulation) E 0.00 (If more space is needed,insert additional sheets of�he same size) REV-1509 EX+(6-98) � SCHEDULE F COMMONWEALTHOFPENNSYLVANIA JOINTLY-OWNED PROPERTY � . INHERITANCE TAX RETURN RESIDEN7 DECEDENT ESTATE OF FILE NUMBER STEFANO ALFEO 21 '13 00374 I(an asset was made pint vrithin one year of the decedenfs date of death,k must be reported an Schedule G. � - SURVIVING JOIN7 TENANT(S)NAME � AODRE55 RELATIONSHIP TO DECEDENT A. LUCREZIAALFEO 6 HILLTOP DRIVE SPOUSE MT. HOLLY SPRINGS, PA 17065 B , , � c JOINTLY•OWNED PROPERTY: LETTER DATE DESCWPTION OF PROPERTV � %OF DATE OF�EATH ITEM FORJOINT MA�E INCLUDENAMEOFFINANCIALINSTITUTIONAN�BANKACCOUNTNUMBERORSIMILAF2 DATEOFDEATH OECD'S VALUEOf NUMBER TENANT JOINT IDENTIFYINGNUMBER ATTACHDEEDFORJOIFRIY-HELDREALESTATE. VALUEOFASSET MTEREST DECE�ENTSINTEREST 1. A. ALL REMAINING PROPERTY OF DECEDENT WAS JOINTLY OWNED WITH HIS SPOUSE, LUCREZIA ALFEO � � � � ' - . TOTAL(Also enteron line 6,Recapitulation) § Qf more space's needed,insed addiGonal sheels o(Me same size) � . _ REV-1510 EX+(6-98) ' SCHEDULE G INTER-VIVOS TRANSFERS& COMMONWEP,LTH OF PENNSYLVANIA - INHERITANCE 7AX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER STEFANO ALFEO ' 21 13 00374` This schedule mus�be completed and ftled if ihe answer to any of questions i through 4 on ihe reverSe side of Ne REV-7500 COVER SHEET is yes. � DESCRIPTION OF PROPERTY ITEM ixcwoETMexuneovrxelnu�ueac�,ixanaFUnoxerarrooeceoeNrnxo DATEOFDEATH %OFDECD'S EXCLUSION TAXABLE NUMBER ��TEOFTMNSFERATiACHACOPVpFiNEDEE�FORRFPLE6iATE. VALUEOFASSET INTEREST 1. NONE nF�icne�� VALUE 0.00 0.00 r � � , , - TOTAL Also enteron Iine 7 Recapitulation) � E 0.00 (If more space is needed,insert additional sheets of ihe same siza) REV-1511 EX t(iQ-O6) � � SCHEDULE H COMMONWEILTH OF PENNSYLVANIA FUNERAL EXPENSES 8� � INHERITANCETAX RETURN ADMINISTRATIVE COSTS RESIDENTDECEDENT ESTATE OF FILE NUMBER STEFANO ALFEO 21 13 00374 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERALEXPENSES: i. � � 8. ADMINISTRATIVE COSTS � - 1. Personal Representative's Commissions Name of Personal Rapresentafive(s) Street Address City State Zip Year(s)Commission Paid: � p, AttomeyFees IRWIN LAW OFFICE 2,500.00 3. Family Exemption:(If decedenPs address is not the same as claimanPs,aBach explanation) 3,500.00 C�aimant LUCREZIA ALFEO streetndaress 6 HILLTOP DRNE Ciry MT. HOLLY SPRINGS Spte PA Zip 17065 RelationshipofClaimanttoDecedent SPOUSE 4. ProbatePees CUMBERLAND COUNTY REGISTER OF WILIS 223.50 5 AccountanPs Fees �� , . . . ' � . . . 6. Taa Refum Preparefs Pees . , i � � � � z REGISTER OF WILLS- File Inventory and Appraisement 30.00 TOTAL(Also enter on line 9,Recapitulalion) E 6 253.50 (If more space is needed,inseR addilional sheets of ihe same size) , � REV-1512 EX>(12-03) . � SCHEDULE 1 COMMONWE4LTH Of PENNSYLVANIA DEBTS OF DECEDENT� IN R SI DENTE E�DENTRN MORTGAGE LIABILITIES, &LIENS . ESTATE OF FILE NUMBER STEFANO ALFEO 21 13 00374 Report debts incuned by the decedent priorto death which remained unpaid as of the date oideatb,including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NONE 0.00 ; r � . �� 1 ' . . . I � . . . I � - � TOTAL(Also enter on line 10,Recapitulation) $ ' 0.00 (If rtwre space is needed,inseA addi�ional sheels of the same size) � REV4513 EX*(9-00� SCHEDULEJ COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES � INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER STEFANO ALFEO ` 21 13 00374 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 [indude outright spousal disinbutions,and transfers under Sec.9116(a)(1.2)] 1. CALOGERO ALFEO Lineal 6 Hilltop Drive 100%of Sicilia Rest. Mt. Holly Springs, PA 17065 , ,' Spousal ," 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 1. LUCREZIA ALFEO 0.00 6 Hilltop Drive, Mt. Holly Springs, PA 17065 100% residue-but all residue was jointly owned with this spouse � � I � I 8.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. NONE 0.00 TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET E 0.00 Qf more space is needed,insert additional sheets of the same size) �