HomeMy WebLinkAbout04-11300
COMMONWEALTH OF
PENNSYLVAN~,
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
DECEDEN'FS NAME (lAST, FIRST, AND MIDDLE INITIAl
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OCRClAL USE ONLY
(~ NUMBER
}-oq II S_o___
SOCIAL SECURITY NUMBER
2 0 4-2 0-9 8 3 1
SABADISHI JOSEPH J.
DATE OF DEATH (MM-DO-Year) DATE OF BIRTH (MM-DD-Year) THIS RETURN MUST BE FILED IN DUPLICATE WiTH THE
02/14/1985 05/09/1929 REGISTER OF WILLS
(IF APPLICABLE} SURVIVING SPOUSE'S NAME (lAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
[] 1. Odginal Retum
]]4. Limited Estate
[~6. Decedent Died Testate IAffeCh copy of Will)
F--19. Litiga6on Proceeds Received
r-12. supplemental Return
E~4a, Futura Intarest Compromise (date of dealh a'ter 12-12-82)
[~7. Decedent Maintained a Living Trust {Attach copy of Trust)
] 10. Spousal Pove~ Cradit (date of death b~v,~aen 12.31.9~ and 1.1.95)
NAME
Lori A. Schafer-Guzick, Esquire
FIRM NAME (If Applicable)
Williamson, Friedber,q & Jones, LLC
TELEPHONE NUMBER
570-622-5933
] 3. RemainderRetum (witeofdeaiflpfiorto12o13-82)
r-J5. Federal Estate Tax Return Required
__ 8. Total Number of Sata Deposit Boxes
[] 11. Election to tax under Sec. 9113(A) (Nlach Sch O)
COMPLETE MAILING ADDRESS
Ten Weshvood Road
PO Box1190
Pottsville PA 17901
1. Real Estate (Schedule A) (1)
2. Stocks and Boeds (Schedule B) (2)
3. Closely Held Corporation, Par~emhip or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Pemonal Properly (5)
(Schedule E)
6. Jointly Owned Praper[y (Schedule F) (6)
[] Separate Billing Requested
7. Inter-Vivos Transtam & Miscellaneous Non-Probata prope~7 (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & AdministraUve Costa (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule l)(10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
8~8.57 ~ OFFICIAL U.~E ONLY
(8) 818.57
1 ~793.57
(11)
(12)
(13)
(14)
1,793.57
-975.00
-975.00
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15, Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
16. Amount of Line 14 taxable at iinesl rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable st collateral rata
19. Tax Due
20.
X __
X .12
X .15
(15}
(16)
(17)
(18)
09)
0.00
Decedent's Complete Address:
STREET ADDRESS
300 Lomgmeadow Street
CITY Mechanicsburg I S~'ATE PA I ZIP 17055
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2, Credits/Payments
A. Spousal Poverty Credit
B. Pdor Payments
C. Discount
(1)
Total Credits ( A + B + C ) (2)
0.00
3. Interest/Penalty if applicable
D, Interest
E. Penalty
Total InterestJPesalty ( D + E ) (3)
4. If Une 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page I Line 20 to requeet a refund (4) 0.00
5. If Line 1 + Line 3 is greater than Une 2, enter the difference. This is the TAX DUE. (5) 0.00
A. Enter the interest on the tax due, (5A)
B, Enter the total of Une 5 + 5A, This is the BALANCE DUE. (SB) 0.00
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1, Did decedect 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 Decemper 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 Refirement 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,
Under penalties of pedury, I d~cla'e thai I have examined this relum, inclndinl] accompanying schedules and statements, and to the best of my know~edge a~d belief, it is tree, correct and complete.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE
ADDRESS
ADDRESS Ten Wes~w~o~PO Box 1190
Pottsville
PA 17901
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 3%
[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% [72 P,S. §9116 (a) (1,1) (ii)].
The statute does not exemot 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 0% [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%, 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 decedest's siblings is 12% [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-1502 EX + (6-98)
COMMONWEJ~I. TH OF PENNSVLV~IA
INHERIT~CE TAX RETURN
RESIDENT DECEDENT
SCHEDULE A
REAL ESTATE
ESTATE OF FILE NUMBER
SABADISH. JOSEPH J.
All real proberty owned eofaly or as a tenant In common must be reported at fair market value. Fair market value Is defined as the price at which pmbe~ would be
exchanged be~een a willing buyer and a willing seller, neither being combelled to buy or soil, both having reasonable ~owfadge of the relevant facts.
Real prepsr['j which is Jointly-owned with tight of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. 1/7 interest in the surface of ALL THAT CERTAIN lot or tract of land situate
in the Village of Branchdale, Reilly Township, Schuylkill County, PA,
more fully described in Deed Book 1128, page 656, Tax Parcel #24-10-71
Value is calculated using assessed value 1910 and reciprocal of
common level ratio 3 = 5,730.00
decedent's one-seventh interest with siblings as tenants in common
TOTAL (Aisc enter on line 1, Recapitulation) $
818.57
818.57
(Ifmoresoaceisneeded, ince~addi~onalshso~ofthesamesize)
Ind.
$[a~ethe Fifth . day of September ,in the~ear
~ineteen hundred and sevontye
~_1~ ANNA SABADISH, widow, of the Village of Branchdale,
Township of Re.illy, County of Schuylkill and state of Pennsylvania
Party (hereinafter called the Grantor ), of the one part, and
MICHAEL~ABADISH, ANNA McKE~DRICK, JOHN SABADISN, MARY BOWMAN,
JOSEPH SAB~DISH, V~RON~CA SABOL,' MADELINE NISEI, all of the Borough
of Mlnersville, County of Schuylkill and State of Pennsylvanla,
Parties (l~ereinafter called the Grantee s ), of the other part:
~l]ih:~l~, ~'na~ thc :a~ Ora.~:or for and i~ ~o~:~maon or t~ :~,~ or
One ($1.00) Dollap, lawful
,to,c~ of the U, lted Brutes o/.'lmerieu. ,via her well and tral~ paid b~ the
said Granteea at and before .the sealin~ and dcliverl/ of these presents, the reoeipt
wJtereof is herebg acknowledged, has ~ranted, bargained, sold, allened,
enfeoffed~ released, conveyed and eon~mned, and b~ these presents
bargain, sell, al~en, enfeoff ~ release, eonve~ a~ con~r~ unto the
thei~ he~a and ~ssz~ns,
REV-1511 EX + (12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
SABADISH. JOSEPH J.
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
FUNERAL EXPENSES:
Meyers Funeral Home
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Number(syEIN Number of Personal Representative(s)
Street Address
C~ State
Year(s) Commission Paid:
AttomeyFees Williamson, Friedberg &Jones
Family Exemption: (If decedeni's address is not the same as claimant's, attach explanation)
Claimant Anna M. Sabadish
Zip
StmetAddress 300 Lom,qmeadowStreet
City Mechanicsbur,~
Relationship of Clairsant to Decedent spouse
Probate Fees
Acceuntanfs Fees
Tax Return Prepare~'s Fees
Register of Wills - file Inheritance Tax Return
State PA Zip 17055
450.00
500.00
818.57
25.00
TOTAL (Also enter on line 9, Recapitulation) $ 1~793.57
(If more space b needed, Inser~ additional sheets of the same size)
COMMONWEALTH OF PENNSYLVANtA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
SABADI: H. JOSEPH J.
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
FILE NUMBER
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
Do Not Met Trustee(e) OF ESTATE
TAXABLE DISTRIBUTIONS [include outdght spousal distributions, and transfers under
Sec. 9116 (a)(1.2)]
Anna M. Sabadish
300 Lomgmeadow Street, Mechanicsburg, PA 17055
spouse
00%
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
(If more space is needed, insert additional sheets of the same size)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
'*
C f- r\ _;~~" '-',
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
REV-1547 EX If' IlZ-6~)
"-;, :" _. ~
,",; f)
:...c..
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
02-21-2005
SABADISH
02-14-1985
21 04-1130
CUMBERLAND
101
JOSEPH
J
0:
LORI A SCHAfER-GUlICK ESQ
TEN WESTWOOD RD
PO BOX 1190
POTTSVILLE PA 17901
Allount Rellitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
iiV =1!t'j'-EX--AF)--rar--6!r"'t10Y-I-CE-OF-I'N'1iEi-ffANcl-"A'x-i,ppiAYSEMENT~--A[t.owlNCE-Orl'------------- - ---
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF SABADISH JOSEPH J FILE NO. 21 04-1130 ACN 101 DATE 02-21-2005
TAX RETURN WAS: (X) ACCEPTED AS FILED
) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
ll)
(2)
(3)
(4)
(5)
(6)
(7)
818.57
.00
.00
.00
.00
.00
.00
(8)
NOTE: To insure proper
credit to your account,
sub.it the upper portion
of this forll with your
tax paYlll8nt.
818.57
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/AdII. Costs/Hisc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governll8ntal Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
(9)
llO)
1, 793.57
.00
(11)
ll2)
ll3)
ll4)
1.793 57
975.00-
.00
975.00-
I~ an assessment was issued previously. lines 14. 15 and/or 16. 17. 18 and 19 will
re~lect ~igures that include the total o~ ALL returns assessed to date.
ASSESSMENT OF TAX:
15. AlIOUnt of Line 14 at Spousal rate (15)
16. Allount of Line 14 taxable at Lineal/Class A rate (16)
17. AlIOunt of Line 14 at Sibling rate (17)
18. A.ount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
NOTE:
ll9)=
.00
.00
.00
.00
.00
.00 X 00 =
.00 X 06 =
.00 X 00 =
.OOX 15 =
~
TAX CREDITS:
..- l+J AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)