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HomeMy WebLinkAbout04-02-14 --.� REV-15500 EX01-10} 1505610143 OFFICIAL USE ONLY PA Department of Revenue Pennsylvania county Cade Year File Number Bureau of individual Taxes of=^a,MEm orwE�En�t. PO BOX 280601 INHERITANCE TAX RETURN 21 13 01135 Harrisburg,PA 17128.0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW 08 28 2013 10 24 1925 Decedent's Last Name Suffix Decedent's First Name MI 1 CORADETTI IRMA L (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 8 1. Original Return ❑ 2. Supplemental Return ❑ 3.Remainder Return(date of death prior to 12-13-82) [3 4. Limited Estate ❑ 4a,Future merest comp,onit. ❑ 5. Federal Estate Tax Return Required (date of death after 12-12.62) pr g Decedent Died Testate ❑ 7, Decedent Maintalnad a Living Truat 0 8, Total Number of We Deposit Boxes nl {Attach Cady of vAq ( am,Copy of Tnist) i [3 9. Litigation Proceeds Received 10 =Pave 2_ r Credl(dale of death 11.Election to tax under See.9113(A) ❑ i2-'si-91 and 14-95) ❑ (Attach Sch.D) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number RICHARD E CONNELL ESQ 717 232 8731 REGISTER O@NiLLS USE"LY M m _-z rj n First line of address fTT S n 2303 MARKET STREET i r— -X77 rV o Second line of address CJ , q D,itt C`y City or Post Office State ZIP Code E�LED rrt CAMP HILL PA 17011 o o C 'rt Correspondent's e-mail address: connell@bfirtc-law.net Under pennies of perjury,i declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief, it is true,coned and Complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIG TURE OF,PERSON RESP NSIBLE FOR FILING RETURN d ATE � ��� Patricia L.Averili 3 p ! ADDRESS 8 ech icsb rg, PA 17055 SENTATIVE DATE G OP Richard E Connell Esq /�� ADDRESS I r 2303 Market Street, Camp Hill, PA 17011 Side 1 1505610143 1505610143 T'� J 1505610243 REV-1500 EX RECAPITULATION 1. Real Estate(Schedule A).......................................................................................... 1. 2. Stocks and Bonds(Schedule B)............................................................................... 2. 1 , 421 . 9 7 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. 8 , 230 . 57 6. Jointly Owned Property(Schedule F) 0 Separate Billing Requested............. 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) p Separate Billing Requested............. 7, 8. Total Gross Assets(total Lines 1-7)............................................... a. 9 , 652 . 54 9. Funeral Expenses&Administrative Costs(Schedule H)................. s. 82 , 870 . 98 10. Debts of Decedent,Mortgage Liabilities,&Liens(Schedule 1)................................ 10. 11. Total Deductions(total Lines 9&10)...................................................................... 11. 82 , 870 . 98 12. Net Value of Estate(Line 8 minus Line 11)........................................................... 12. - 73 , 218 . 44 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)......................... ta. -73 , 218 . 44 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. 16. Amount of Line 14 taxable at lineal rate X .045 16 17. Amount of Line 14 taxable at sibling rate X .12 17 18. Amount of Line 14 taxable at collateral rate X .15 18 19. Tax Due..................................................................................................................... 19. 0 . 00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. l_ Side 2 1505610243 1505610243 J REV-1500 EX Page 3 Flle Number 21 - 13 - 81135 Decedent's Complete Address: DECEDENTS NAME Coradetti, Irma L. STREET ADDRESS Messiah Village 7600 Mt. Allen Drive __ ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1} 0.00 2. Credits/Payments A. Prior Payments B. Discount �^ Total Credits(A +B) (2) 0.00 3. Interest (3) 0,00 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 OF 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;_......_....... ........ ......................._ x b. retain the right to designate who shall use the property transferred or its income;............... c. retain a reversionary interest;or..........................................................-...................................................... x I receive the promise for life of either payments,benefits or care?.............................................................. x 2. If death occurred after December 12, 1982,did decedent transfer property within one year of death without receivingadequate 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 Retirement Account,annuity,or other non-probate property which contains a beneficiary designation?...................................................................................................................... ❑ D 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 Ju 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.§91 6(a)(11)(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){u)]. 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 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)1. A sibling is defined under Section 9102,as an individual who has at least one parent in common with the decedent,wfiether 6y blood or adoption. I SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TM RETURN RESIDENT DECEDENT ESTATE OF Coradetti, Irma L. FILE NUMBER 21 13 01135 All Property jointly-owned with right of survivorship must he disclosed on Schedule F. ITEM NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF 1 Metropolitan Life, 31 shares-CUSIP 59156R108 DEATH Date of Death Value$45.87 av 45.87 1,421.97 (Low$45.52; High 46.22) I TOTAL(Also enter online 2, Recapitulation) 1,421.97 SCHEDULE E CON MONWEN TN DE RENNSYLVANA CASH, BANK DEPOSITS, & MISC. INHERITANCE_RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF Coradetti, Irma L. FILE NUMBER 01135 Include the proceeds of litigation and the date the proceeds were received by the estate.All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF 1 Members 1 st Federal Credit Union DEATH Account No. 230045-00 174.75 2 Members 1st Federal Credit Union Account#230045-11 8,055.82 TOTAL(Also enter on Line 5, Recapitulation) 8,230.57 p�SpC�HED�(UpLEE�Hp COMMONWEALTH OF PENNSYLVANIA VI�GIV♦L EI�p� � INHERITANCE Tq%RETURN RESIDENT DECEDENT v,AMNU � ESTATE OF Coradetti, IrmaL. T IC ��IG FILE NUMBER Debts of decedent must be reported on Schedule 1. 21 . 13 -01135 ITEM NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT A. 1 Malpezzi Funeral Home 857.31 2 Priest, Organist, Cantor, Altar Servers 370.00 3 Luncheon 200.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zip Year(s) Commission paid 2. Attorney's Fees Ball, Murren &Connell 3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) 500.00 Claimant Street Address City State f Relationship of claimant to Decedent 4. Probate Fees Cumberland County Register of Wills 138.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 DPW Claim CIS#310338251 - Class 3 Claim 28,195.01 TOTAL(Also enter on line 9, Recapitulation) 82,870.98 C Sdvdule H COMMONWEALTH OF PENNSYLVANIA Funeral EVmism p INHERITANCE DECEDENT AcWnis BM Cosh continued RESIDENT DECEDENT ESTATE OF Coradetti, Irma L. FILE NUMBER 2 DPW Claim 21 - 13 -01135 CIS#310338251 -Class 5.1 Claim 52,610.66 Page 2 of Schedule H REV-1513 EX+ry1-0B) COMMONWEALTH OF PENNSYLVANIA SCHEDULE J INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF Coradetti, Irma L. FILE NUMBER NUMBER NAME AND ADDRESS OF PERSON(S) RELATIONSHIP TO 01135 RECEIVING PROPERTY DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE I. TAXABLE DISTRIBUTIONS[include outright spousal oo NOl List rrust¢e(s) (Words) ($�) distributions,and transfers William Coradetti under Sec.9116(a)(1.2)] 1 1140 SE Letha Circle,Apt. 8 Son Stuart, FL 34994-4901 2 Patricia AVerill 8 Merino Lane Daughter Mechanicsburg, PA 17055 3 Joseph Coradetti 3017 Oakwood Road Son Cameron Park, CA 95682 Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appropriate. II, NON-TAXABLE DISTRIBUTIONS: 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 0.00 REV-1513 EX.(9.00) - COM INHERITANCE TAX RETURN*,,T110FPENNsyLVAN(1 SCHEDULE J RESIDENT DECEDENT BENEFICIARIES continued esrarE of Coradetti, Irma L. FILE NUMBER NUMBER NAME AND ADDRESS OF PERSON(S) pRppERTY RECEIVING RELATIONSHIP TO 21 - 13-01135 I. TAXABLE DISTRIBUTIONS DECEDENT SHARE OF ESTATE AMOUNT Do NOt List Trustee(s) (Words) $$ ESTATE [Include ons an spousal ($$$) distributions and transfers 4 Antonia Coradetti under sec,s116(a)(1.2)) 3356 Castle Rock Farm Road Daughter Pittsboro, NC 27312 Page 2 of Schedule J 06280000722106 MC9N�v E o�g°ter$ J 00 00: ayo a ,Lu E=m LL O LU W - W W e ° ~ M Wp ° 0 Z w O = O m tAO0d d^ = O LLJ ms= E = 7U - U p 07NU l f LAW OFFICES BALL, MURREN & CONNELL 2303 MARKET STREET CAMP HILL, PENNSYLVANIA 17011 (717)2328731 PHILIP J.MURREN FACSIMILE(717)232-2142 WILLIAM BENTLEY BALL RICHARD E.CONNELL (1816-1999) TERESA R.McCORMACK DAVID R.DYE April 1, 2014 Lisa M. Grayson, Esq. Register of Wills - Cumberland County Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 RE: Estate of Irma L. Coradetti (deceased) Date of Death: August 2$, 2013 File No. 2013-01135 Our File No. 2644.1 Dear Ms. Grayson: Enclosed please find, in duplicate, the Inheritance Tax Return and Inventory for the Estate of Irma L. Coradetti. A copy of the decedent's Will is included, as well. Please date-stamp the additional copies of the Return and Inventory for our records. Thank you for your attention to this. Very y yours, Richard E. Connell N O C-> s m C= � � curio rn N to S n � nr rnm DAM CO 7c O o CJ n O -n REC/gjc o � s r- m Enclosures —+ r- o D C:) *1 cc: Mrs. Patricia Averill (w/out enclosure)