HomeMy WebLinkAbout03-31-14 rot-11) 1505610143
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REV-1500 EX OFFICIAL USE ONLY
PA Department of Revenue Pennsylvania County code Year File Numbar
Bureau of Individual Taxes csT�er�.
PO BOX.280601 INHERITANCE TAX RETURN 21 09 0 653
Harrisburg,PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
07 25 2002 01 10 1935
Decedent's Last Name Suffix Decedent's First Name MI
MERCURIO S . g
(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
1. Original Return ❑ 2. Supplemental Return ❑ 3. Re ainder 88 2 )(Date of Death
❑ 4. Limited Estate ❑ 4a.Future Interest Con Minas ❑ 5. Federal Estate Tax Return Required
(date of death ahar 2-12-82)
® g, Decedent Glad Testate T ecedom Meifted a Living Trust S. Total Number of Safe Deposit Boxes
(Attach Copy of will) ❑ (Attach aM
gifted PO _
8. Litigation Proceeds Received 10.Spooamel P v res t!Dale of Deem 11.Elecdon to tax Untlef Sec.9113(A)
❑ ❑ bbhxeen 721 an�t-1-95) ❑ (Attach Schedule O) O
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION Sk&kD BE DIF=TED4ro:
Name - - DaytimeTe(ephone Nailier m n }
BRUCE J WARSHAWSKY 717 j3$A 657A " o i
_. ... .. - . . REGISTER WILLS4E OyGVa
First Line of Address n o 3
2320 NORTH SECOND STREE O n o C= V- r rT
Z7 f V r
Second Line of Address
� y O
CI or Post Office - DATE FILED
City State ZIP Code
HARRISBURG PA
Correspondent's e-mail address: bjw @cclawpc.com
Under penalties of perjury,i declare that 1 have examined this return,Including accompanying schedules and statements,and to the best of my knowledge and belief,
it Is true,correct and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
IGNATURE OF PER N RESPONSIBLE FOR FILING RETURN DATE
iV A z44_r f7 Judith L Mercurio
/J ADDRESS
V 5 Grinnell Dr.,Camp Hill, PA 17011
SIGNATURE OF PREPARER OTHER THAN REPft ENTATI E DATE
/f /f��{�—Bruce J.Warshawsky 3�,
ES //
2320 North Second Street, Harrisburg, PA
Side 1
L 1505610143 1505610143
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J 1505610243
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: Mercurio, S. Frank
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&Notes Receivable(Schedule D)........................................................ 4.
5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)............... 5. 0 . 00
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6.
7. Inter-Vivos Transfers&Miscellaneous Non,-Probate Property
(Schedule G) a Separate Billing Requested............ 7.
8, Total Gross Assets (total Lines 1 through 7)........................................................ 8, 0 . 00
9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9.
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)............................ 10.
11. Total Deductions(total Lines 9 and 10)................................................................ 11.
12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 0 . 00
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J)............................................... 13.
14. Net Value Subject to Tax(Line 12 minus Line 13)............................................... 14. 0 . 00
TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116
(a)(1.2)X.00 15. 0 . 00
16. Amount of Line 14 taxable
at lineal rate X .045 0 . 00 16. 0 . 00
17. Amount of Line 14 taxable
at sibling rate X.12 0 . 00 17. 0 . 00
18. Amount of Line 14 taxable
at collateral rate X.15 0 . 00 18. 0 . 00
19. TAX DUE................................................................................................................ 19. 0 . 00
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. El
Side 2
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REV-1500 EX Page 3 File Number 21-09-0653
Decedent's Complete Address:
DECEDENT'S NAME
Mercurio,S. Frank
STREET ADDRESS
5 Grinnell Dr.
CITY STATE ZIP
Camp Hill PA 17011
Tax Payments and Credits:
1. Tax Due(Page 2, Line 19) (1) 0.00
2. Credits/Payments
A. Prior Payments
B. Discount 0.00
Total Credits(A +B) (2) 0.00
3. Interest (3)
4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4)
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. (5) 0.00
Make Check Payable to: REGISTER CIF WILLS, AGENT.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred;................. ........................................ ..... ❑ lxl
b. retain the right to designate who shall use the property transferred or its income;.................................. ❑
c. retain a reversionary interest;or............................................................................................................... ❑ FAI
d. receive the promise for life of either payments,benefits or care?............................................................ ❑ 0
2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without ❑ ❑
receiving adequate consideration?.................................................................................................................... x
3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?....... ❑ ❑x
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 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 or for the use of the surviving
spouse is 3 percent[72 P.S.§9116(a)(1.1)(1)].
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 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 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(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.
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Rev-1508 EX+(11-10)e
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Mercurio S. Frank 21-09-0653
Include the proceeds of litigation and the dale the proceeds were received by the estate.
All property jointly-owned with the right of survivorshlp must be disclosed on schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Estate was opened for Litigation Purposes only. No proceeds were received in the Estate
and there are no other Probate Assets
TOTAL(Also enter on Line 5. Recapitulation)
(If more space is needed,additional pages of the same size)
Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule E(Rev. 11-10)
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REV-1513 EX-(01-10)
SCHEDULE J
COMMO EV„�IE ANT 1 DNNNgvLNAN,A BENEFICIARIES
RE ID N D E,I"
ESTATE OF hG FILE NUMBER
Mercurio, S. Frank 21-09-0653
NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER PERSONS)RECEIVING PROPERTY DECEDENT (Words) ($$$)
I TAXABLE DISTRIBUTIONS [include outright spousal
distributions,and transfers
under Sec.9116(a)(1.2)]
Judith L Mercurio Spouse All
5 Grinnell Drive
Camp Hill, PA 17011
Total
Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 1500 cover sheet as a appropriate.
NON-TAXABLE DISTRIBUTIONS:
II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule J(Rev.01-10)
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I, S. FRANK MERCURIO, of East Pennsboro Township, Cumberland
County, Pennsylvania, make, publish and declare this to be my Last Will and
Testament, hereby revoking and making void any and all former Wills by me
at any time heretofore made.
ARTICLE I
I direct the payment of my just debts and funeral expenses as soon
after my death as may be convenient to my Executrix hereinafter named.
ARTICLE II
I give and bequeath all my jewelry, automobiles, clothing and other
purely personal affects, as well as all household goods and equipment which
I may own, together with all insurance thereon, to my wife, JUDITH L.
MkURIO, if she survives me by thirty (30) days. Should my wife not be
living on the thirty-first (31st) day following my death, then I give the
aforesaid items to my children, CHRISTOPHER MERCURIO and FRANK E.
MERCURIO. My executor shall make distributions in such a manner that
each child receives approximately equal value, but absolute equality is not
required and my executor shall have sole discretion in determining how
distribution shall be accomplished.
ARTICLE III
All the rest, residue and remainder of my estate, I give, devise and
bequeath to my wife, JUDITH L. MERCURIO, provided she survives me by
thirty (30) days.
I
l •
" i s
ARTICLE IV
Should my wife not be living on the thirty-first (31st) day following
my death, then I give all the rest, residue and remainder of my estate to
my children, CHRISTOPHER MERCURIO and FRANK E. MERCURIO.
ARTICLE V
I nominate and appoint my wife, JUDITH L. MERCURIO, to be
Executrix of this my Last Will and Testament. In the event that my wife is
unable or unwilling to act in this capacity, I nominate and appoint my son,
FRANK E. MERCURIO, to be Executor of this my Last Will and Testament.
IN WITNESS WHEREOF, I hereunto set my hand and seal this /4
day of �z c vc�r�3�'1Z , 1984.
(SEAL)
S. Frank Merduurio
Signed, sealed, published and declared by the above-named Testator as
his Last Will and Testament in the presence of us, who, at his request, in
his presence and in the presence of each other, have hereunto subscribed
our names as witnesses. Ai]x 14', A-7-x
n
JORDAN D.CUNNINGHAM CUNNINGHAM & CHERNICOFF� P.C. HERSHEY TELEPHONE
ROBERT E.CHERNICOFF- ATTORNEYS E�,1,LAW
(717)5342833
MARC W.WITZIG
BRUCE J.WARSHAWSKY P.O.BOX 60457 IRS NO.23-2274135
TRACY L. UCE HARRISBURG,PENNSYLVANIA 17106-0457
GINA LYNN N L AUFFER Street Address:
2320 N.2nd Street
TELEPHONE (717)238-6570 Harrisburg,PA 17110
FAX(717)238-4809
Writer's Direct Email:
biwAcclawoc.com
March 28, 2014 70 m
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Register of Wills ? cn 1. o
County of Cumberland
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One Courthouse Square o �' ~ r- m
Carlisle, PA 17013 s m C>
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RE: Estate of Salvatore Frank Mercurio a/k/a S. Frank Mercurio
File No: 604409
Dear Sir or Madam:
Enclosed find two (2) original and two (2) copies of the Inheritance Tax Return in the
above-referenced matter along with a check in the amount of$15.00 representing the required
filing fee. Please return all time-stamped copies in the self-addressed, stamped envelope
provided for your use.
Should you have any questions, concerns or comments, do not hesitate to contact me.
Very truly yours,
C INGHAM & CHERNICOFF, P.C.
Y
Bruce J. W shawsky
BJW/ja
Enclosure
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