HomeMy WebLinkAbout07-26-13 (2) MURREL R.WALTERS, III
Attorney at Law
54 East Main Street
Mechanicsburg, Pennsylvania 17055-3851
(717) 697-4650 (71'n 697-9395 Fax
murrel@waltersgalloway.com
July 26, 2013
Pennsylvania Department of Revenue
Bureau of Individual Taaces
P.O. Box 280601 -.- �
Harrisburg, PA 17128-0601 � �_-� �-' m
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RE: Daniel V. Scambia, Deceased S.S. #: � " c _ : x
Estate No.: 2012-00093 --Cumberland County, Pennsylvania =-- `'- ; . c =>
Supplemental Inheritance Tax Return ' " � -
. ; ; _.
�
_ � ;:,
Deaz Madam/Sir, _ = , � ;`- o
� � �
We enclose a Supplemental Inheritance Tax Retum and a brief explanarion for the changes
made therein. Please note, the Estate has not applied for the credit of$223.08 referenced in your
Norice dated January 21, 2013.
Revisions: Exnlanation:
Schedule B T'he Estate overstated the value of the PNC checking account and PNC stocks
in its original return. The stock's value was correctly reported on Schedule E
of the original return under"PNC Investment Account;"
Schedule E The Estate includes refunds and expected refunds from personal income
taxes for the years 2008 &2009 along with other items; and
Schedule H The Estate's original return did not reserve the filing fee for the First and
Final Account,Additional Short Certificates and Pmbate Fees. Additionally,
due to the number of tax returns, amended tax returns and requests to reissue
tax refund checks,the Estate seeks to increase its allocation to the"Taac
Rehun Prepazer"by$1,055 for a gross amount of$2,000. Further,the Estate
overstated the Confidential Investigative invoice by$5.00 and incurred
addirional chazges in obtaining death certificates for deceased beneficiaries.
Schedule I Reflecting expenses not shown on the Original return. Addirionally,the
Pinnacle Health Invoice referenced on the Original Return was paid and/or
credited prior to death.
The Recapitulation itemizes only the changes made to the respective Schedules. Should you
have any questions or concerns,please feel free to contact me at 717-69�4650.
Very y ,
Murrel Walters,III
Enclosure
,'
.
•" � 150561�140
REV-��oa � �62_„}�F„
PA Dgp2Ament Of ReVenue OFFiCfAI.USE ONLY
Bureau of Individual Taxes Counly Cotle Year File Number
Po 84x 2soeat tMHERITANCE TAX RETURN � � � � ��� 3
Hanisbut55 PA�1T128-0BOt RESIDENT QECEDENT
ENTER DECEDENT INFQRMATION BELOW
Social Secudty Number Date of Death MMDpri1'Y Date of Birth MMpDVYW
0 b 1 8 2 0 1 2 C7 5 1 4 1 9 2 9
DecedenPs Last Name Sufflx OecedenPs First Name MI
S C A M 6 I A D A N I E i� U
(ItApplicabla)Enter Surviving Spause's Intormation.Betow
Spouse's la8t Name Suflix Spouse's First Name MI
Spouse's Saaisl Sewriry Number
THIS RETURN MU8T BE FILED IN DUPLICATE WI7H THE
REGISTER {�F WI��S
FILL IN APPRdPR1ATE OVALS BEI.OW
� t.Odginal Retum � 2.Supplemental Retum � 3. Remainder RaWm(Date of Death
ptiwto 72-13-82}
� 4.Limited Estate � 4a.Fuiure interest Cnmpromise{date of � 5.Federai Estats Tax Retum RequErsd
death after 12•12-82)
� 6.Decedent Didd Tastate ❑ 7.Dacedent Maint�ined a Living Trust .,_ 8.7ofal Number of Safe Deposit Boues
(Attach C�y of Wlii} {Atta�f Capy of Trask.)
� 9.Litigation Proceeds Received Q 10.Spousai Porerty Credit(6ate of Death � 't i.Etectian to Tax u�er Sec.9113(A}
BeKveen 12-31•91 and 1-1-95) (Ariach Schqdule O)
CORRESpONDEN7-THIS SECTION MUST 8E CQMPLETED.Al.L CORRESPONDENCE AND CONFIDENTIAL TAdC�HFORMATlOtt�q0ULII8E ECTED T0:
Name Da}�e��hone k�ium6er=; �
M U R R E L W A L T E R S I I I E S Q 7 r°�" -7 -� `7-7 .y cb 5 Q
�"' ::.". �— f V .. .. ....7
:;HES9tS�fR OF S t13E O lY
�. ,.:y
.. . T _ --,,.�
- � - � - t
Ffret Line of Address � �; ;�
ra =„
5 4 E � M A I N S T R E E T :,� =: � y ;�
3acond Lino of Addrass �" — �
City or Post Office State ZIP Code DATE FlLED
M E � H A N Z C S 8 U R 6 P A 1 7 d 5 5
CorcespondsnPs e-mail addreaa:
UMH P��a�P�S!�I{IlCltf!thHl I hBYQ C%BTIMd ih19[6IUR1,Md�ttli�p aocomWnyl^8 xchedubs and statmnerNS,amF ta tlfa best ot my knpwbdge ar�bNkf,
it is .eorruct antl eamPM�.Daehradon M ProWrer other Ufmt the P�roP�nw ta bssed cn eM �xtikh prepanr tns�Y ke�v�.
SIGN PE ON I FOR Fl RERI � +DA
5 �
NItOLE L- H80 01 HESTNUT STREET NAftRISBUR6 PA 17101
SIGNATURE qF EP E , REPRESENTA7NE D E
�- � -r�
A�RE55
MURREI R lT RS, I 54 E. MAIN ST MEGHANItSBURG PA 17D55
PLEASE USE ORIdINAL FORM ONLY
Side 7
� 15C1561�1N� 15tl561014� �
' J Lsa5�1a�4o
RE V-1500 EX{fl) pecetlenPs Sa9ai Security Number
oecedont'strame: DANIEI V . $CAMBIA
�e�c,aviTU�anaa
1. Reai Estate{Schedule A} ........................................... 1� •
2. stoc�cs ar,a aw,as{sa,ea��a� ...................................... z. - 2 0 1 2 8 . 7 8
3. Ciosaty Heid Corporation.Partnership w Sale-Preprietorship{SC�fiedute C) ..... 3. •
4. Mortgages and Notes ReceivaMe{SehedWe D} .......................... 4. •
5. Cash,Sank Deposits end t�scet�aneous Personai Propetty{SCheduie E}....... 5. 4 0 1 4 , 7 1
8. JanBy fJvmed Property{Scheduie F} ❑ Separate Siili�Requaated ....... 6. •
7. Inter-Vvos Transfers&Misceilaneous N •Probate Property ��
{Schetlule G} � Separate Biii{tig Requested ....... 7. .
8. Totai Gross Assets(totai Lines 1 through T} ....... .................... 8. - 1 6 1 1 4 . Cl 7
9. Funerei Expenses and Adm{nistrat(ve Costs(Schadule H} ....... ........... 9. 1 7 8 1 , 9 9
10. Debts of decedent,Mcrrtgage liabiiities,and I.iens(Schedule i} ............. 10. q � 3 8 . 4 7
11. Totai DeduMions(toi2i Lines$and 76} .. . . ... .. .. . .... ..... ..... . ... . 11. L t1 8 2 0 . 4 6
12. Net Value of Eatate(Line B minus Line 71) . .. . . .. . .. .. . . . ... ... .. . ... . �2• - 2 6 9 3 4 . 5 3
13. Gharikabis ar�d Govemmentai Bequestsl5ec 9113 Trusts for whidi
en election ro tax has not been made(Schedule J) .. . .. . .. . . . . . .. . ..... . t3. .
14. Net Value Subjact to Tax(Line 12 minus line 13) .. . ... . .. . .. . .. . .. . .. . 14. - 2 6 9 3 4 . 5 3
TAX CALCUtA710N-SEE iN3TRUC11dNS FOR APPl1CABlE RATE$
15. Amount of Line 14 ta�ble
at the spausaV tax rate,or
Vansfers under Sec.9116
{aKt.2}X.0� . 15. .
16. Amount of Line 14 taw�ble
at tineai rate X.0_ . 18. •
i 7. Amo�rtt of Line 14 taxable
at sibling rate X.t2 � 17• •
18. Amount of Line 14 taxable
atco��atera�rete x.ts - 2 6 9 3 4 . 5 3 �8. - 4 0 4 0 . 1 8
19. TAX DUE . . . . . . . . . . . .. . ... . ... ......... .. . .. .. ... .. . . . ... .. ... . t9. � 4 0 4 fl . � 8
20. flLl IN THE OVAL IF Y6U AitE RE4UESTING A REPUN4 OF AN OY@RPAYMENT �
Side 2
� 15�561�240 1505610240 �
REV-1500 EX(Fi) Paga 3 PiIB Nan6er
DecedenYs Complete Address: 21 12 0093
DEGEOENTSNAME
BANIEL v. scaMaza _. - —
STREETALiDRESS
POPLAft tHURCH ROAD
CITY LL�� u --. � - ` --- STATE ZIP
CAt1P HZ�� PA 17011
Tax Payments and Credits:
t TaxOue{Page2,�inet9) (1) —4,[34D.18
2. CreditslPayments
A.Pdor Payments 10Z,193•98
8.4iscount 4�631 • 58
Ta�credits{t,+e} {2} y05,825•56 �
3, Interest
(3)
4. If Line 2 is grealer than Line 1+Line 3,enter lhe differenae.This is the OVERPAYMENT.
FlII k�avai an Page$Une 20 Uo req�st a refu�. (4)
5. If Line 1 +Line 3 is greater than Line 2,enter the differanoe.This is the TAX DUE, (5) 0•0 4
Make check payable to: REGlSTER OF WA.LS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN TME APPRQPRIATE BLOCKS
1. 6id decedent maice a transfer�d: Yes No
a. retain the use or incame of the property transferced ...................................................................... ❑ �
b, retain the dght ro designate who shall use the properly transferced or its income ...............................
c. ret�n a rerersionary{Metest ..................................................................................................... �
d. receiva ihe promise for fife of either payments,6enef'ds ar care? ....................................................... ❑
2. If death occurred after December 12,1982,did decedent transfer propedy within one yeer of death
without�ving adequate considerationl ....................................................................................... ❑ �
3. Did decedent axm an'in trust for'or payable-upm-death 6ank account or sec¢rity�hIs or her death? ......... ❑
4. Did decedent own an individual retirement account,annuity a other non-probate property,which
amtains a ben�dary designa6on7.................................................................................................. ❑ �
IF THE ANSWER TO ANY QF THE ABOVE QUESTIONS IS YE3,YOU MUST COMPLE7E SCHEDULE G AND FiLE IT AS PART OF THE RETURN.
For dates af death on or after Juiy 1, 5994,and�fore Jen.1,1995,the taa�rate impose�i on the net value af tr�sfers to w far#�e usa af ihe surviv�ng�se is
is 3 percent(72 P.S.§9116(a}(1,1)(i}].
Por dates of death on or after Jan. t, 1995,the tax rate imposed on lhe net value of Uansfers to or for the use of the surviving spouse is 0 percent
[72 P.S,§9116{a}{1.1}{ii)].The statute does n�exempt a transfer t�a surviving spouse fran ta�and the sfatutory requirementa for disdosure of assets and
fifing a tax reium are siiii appiicabie even if the surviving spouse is the oNy beneficiary.
For dates of death an or after Juty 1,200p:
• The G^�ac rate ir�s�i on the net v�ue af tr�sfers fran a d�a4ed d�iid 21 years of age or yaunger at death to ar far the use af a naturai parent,an
adoptive parent or a stepparent of ihe cfiiid is 4 percent(72 P.S.§9116(a)(1.2)j.
+ The tax rate imposed on the net value pf transfers to or for the use of the decedenPs lineal beneflctiaries is 4.5 percent,except as nqted in�2 PS,gs�16(a)(t)�.
• The ta�c rate imposed on the ne#v�ue of transfers ta or for ihe use o(tl�e decedenPs sibiings is 12 pe�cent[72 P.S.§911${a}(1.3}J.A sibiing is defined,
under Seciion 9102,as an individual who has at least one parent in common with the decedent,whether by bbod or adoption.
REV-i5Q3 EX+(842}
• pennsylvania SCHEDULE B
DEPARTA�NT OF REVENUE
INHERITANCEFAXRETURN STOCKS & BONDS
RESI�ENT pECEDENT
ESTATE OF fttE NUMBER
DANIEL V- SCAMBIA 21 12 0�93
All property jolntly owned with right of survivorship must be disclosed on Schadule F,
1TEM VA�UE AT pA7E
NUMBER OESCRIPTION OF DEATH
1. � .
OVERSTATEO {?N RETURN. ALS4INCLUOED IN SCH.,E�#6.
2. PNC -1,655.62
OVERSTATED CHECKtNG ACCQUNT BALANCE
TflTAI(Aiso enter fln line 2,Rec�ituiakon} # —�0,128-7$
if mora space is needed.Insert etlditionai sheets of the seme siza
REV-1508 EX+(Og-72}
� pennsylvania SCHEDULE E
DEPART},�NTOFftEVENUE CASH, BANK QEPOSITS & MISG.
iNHeairnNCErnxaEruRN pERSONAL PROPERTY
RESIDENiDECEDENT
ESiAFE Of: PILE MUMBER:
DANIEI.V. SCAMBIA 21 12 OD93
Include tlre proceeds of litigation end the date the proceeds were received by the estate.
All property Jofntly owned with right of survivonhip must be disclosed on$ohedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
�. . . - e ssue .
2. 2010 U.S. INCOME TAX REFUND 365.00
3. 2010 PA INCOME TAX REFUND 47dA0
4. CIViI SERVICE RETIREMENT & DISABIt�ITY FUNQ - Death Benefit 1,221 A8
5. 2009 U.S. INCOME TAX REFUND-per amended�ling {es#imated} 258.00
6. 2009 P�t INCOME TAX REFl1N0-Per amended filing {es#imated} 364.44
7. 2008 U.S. INCOME TAX REFUMQ-per amended filing (estimated} 473A0
8. PA INCOME TAX REFUND- Reissus (expected) 175.17
TOTAL(A1so enter on Une 5,RecapiwlaUOn) S 4,014-71
if more space is naeded,use additlonal sheets of paper pf the same size.
REV-1515 E%+(10-09}
� pennsylvania SCHEDULE H
°�""`"�"T°Fa��""E FUNERAI EXPENSES AND
INHERITANCETA%RETURN ADMINISTRATIVE COSTS
RESIDENT pECEDENT
ESTATf OF F1lE NUMBER
DANIEL V• SCAMBIA 21 12 0093
DecedaM'n debk must 6e reportad on SchadWe I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAiEXPENSES:
1.
B. ADMINISTRATIVE C4STS:
1. Personal Representative Cpmmissipns:
Name(s)of Persanal Representative(s)
SfrestACdress
City State 21P
Year(s)Ganmiss�n Paid:
2, Altomey Fees:
3. Part�y Fxert�tion:(if dacad�rYs�ress is cmt tl�e same as cl�nanCs,attach axpianatian.}
CWlmant
SbeetAddress
Ciry State ZtP
Relaponship of CI&Imant to Der,edent
a. a�mF�as; Cumbertand County Regtster af Wllls-Supp Tax Return 685.00
Short Certificate, Add'I Probate Fee, First& Final Acct& Pet.
5. AccounlanlFces:
6. TazReWmPreparerFees: AI WI1ItCOt11L1, PA Amend Returns`08 & '09 1,055.dd
Prep Returns '10=12 (US & PA), Apply for Reissue af
7. Refund ohecks, prepare PA 1041
8. PNC - Estate Check Fee 17.99
9. CONFIDENTIAL INVE$TIGATION - OVERSTATEMENT -5.00
10. DEATH CERTIFICATES OF BENEFECIARIES 29.OQ
TOTAL(Also enter on Line 9,Recapitulation) E y,781•99
H mae space is needed,use addNbnai sheats of paper af the same si�.
REV4572E%+(1242j
� pennsylvania SCHEDULE I
�Pnft�Nr aF�KUe DEBTS OF dEGEDEIVT,
iNHERirnricErnxaeTU�N MORTGAGE LiAeILITIES 8� LIENS
RESIDENT pECEDENT
ESTATE QF FILE NUMBER
DANIEL V . SCAMBIA 21 1Z d093
Report debta incurred by the decedent prior to deatl�that remained unpaid at the date at death,including u�relmbuned medical expenaes.
ITEM VALUE AT DATE
NUMBER DESCRIPTION pF DEATH
�. Safe Deposit Boxes {3} 275.fl0
PNC
2. PA Dept af Revenus 53.00
Personal tncorne Tax
3. U.S. Income Tax Payment 6,766.00
Persanal income Tax
4. Sacial Security 2,098.47
Overpayment
5. Life Insurance Premium 297.00
i AD&D
6. PINNACL.E HEALTH MEdICAL -451.00
OVERSTATED ON ORIGINAL RETURN. BILL PAID BEFORE D.O.D.
TOTAL(Also enter on Line 1 Q Recapitulallon) f 9,0 3 8•4 7
if more space is neaded,i�ert addihonai sheets at tha same size.
♦(01-10)
. {pennsylvania SCHEDULE J
OEPqRFMENT OF REVENUE g��EFiC1ARIES
INH6PoTANCETAXftE7URN
RESiOENT OECEDENT
ESTATE QF: FILE NUMBER:
DANIEL V. SCAMBIA 21 12 0093
RELATI4NSHIP TO DEGEDENT AMOUNT OR SNARE
NUM6ER NAME AND ApDRE55 OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLEDISrRI8UT10NS pnciudeoutn'ghtspousaidisMbutiansandtranstersunder
Sec.9116{a)(1.2).]
1. DONALD STISH,SR. °/n ERIC HATZIMEMOS,ESQ. Collateral
1251 AVENUE OF TNE AMERtCAS,49TH FLOOR
NEW YORK,NY 1 Q020-1104
2. ESTATE OF JOANNE M. SCAMBIA%JOSEPH USTYNOSKt, ESQ Coilateral
441 W.BROAD STREET,SUiTE 2Q5
HAZLETON, PA18201 `
3. ROBERT STISH Cotiateral
218 E.HlGH 5TREET,APT#2
GLASSBORO,NJ08028
4. RiCNARd STfSH Goliaterai
10$4 S.CHURCH STREET
HAZLEt'ON,PA 18201
5. JACKIE STISH Colleteral
300 W. MINE STREEF,APT#300
HAZIETON,PA1$2Q1
6. NANCYSCAMBIATOOIE Collateral
124 WNIST�E WALK
WILL{AMSBURG, VA 231$B
7. MARY JANE STANZIOLA•HERR,GIENA�RE RETIREMENT COMMUNITY Coflateral
3319GLENHOPECOURT
CARY,NC 27511
£NTER DOLIAR AMOUNTS FOR OISTRIBUTIONS SHOWN ABOVE ON LINE515 THROUGH 18 OF REU-1500 COVER SHEET,AS APPROPRIA7E.
II. NpN-TAXABLE DISTRIBUTIONS:
A.SPOUSAL OISTR!BUTfONS UNQER SEGTION 9113 FOR WHIGH AN ELECTION TO TAX RS NOT TAKEN:
1.
B.CHARI7ABLE ANd GOVERNMENTAl�I57RIBUTIdN5
1.
TOTA�QF PARF II-ENTEft T4TA(.NON-TAXABLE OISFRIBUTIONS ON LlNE 13 OF REV-1500 COVER SHEET. 5
If more space is needed,use additional sheefs of paper of the same size.
.>
Continuatian of REV-150d Inheritance Tax Return Resident Decedent
;NIEI V. SCAMBIA 21 12 0093
JecedenCs Name Page i File A7umber
Schedute J - Beneficiaries - 1
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME ANfl ADDRESS dF PERSON{S}RECEIVIN�PR4PERTY Da Not List irustee s) Of ES7ATE
I TAXABLE DISTRIBUTIONS Qnclude oulnght spousai distnbutions and Iransfers under
Sec.8118{a}(t2}.�
8. MARY BEI�ER Collateral
175 80770M ROAD
BLAIN.PA'170d8
9. ANGEIAMOORE Collateral
15 E. CAMINO ROAD .
HAZIETON,PA1$241
10. VERA JOHNSON Collateral
1i13 N.18TH STREET
HARRISBURG,PA 17103
11. THURSTON HENRY Collaterai
261 N.RRtiNGTON AVENUE,APT C
HARRISBURG, PA'17109-2308