HomeMy WebLinkAbout06-17-14 1505610101
REV-1500 a(01-1e) tr
OFFICIAL USE ONLY
Bu Department Individual Revenue pe nt„ypvania Coun Code Year File Number
Bureau 2 0601 Taxes N
Po BOX 28o6o1 INHERITANCE TAX RETURN n � �� � I
Harrisburg,PA 17128-o6o1 RESIDENT DECEDENT C9
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
11/02/2013 05101/1918
Decedent's Last Name Suffix Decedent's First Name MI
FITZGERALD ISABEL C
(If Applicable)Enter Surviving Spouse's Information Below 7V1'
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
O 1.Original Return ClID 2.Supplemental Return O 3. Remainder Return(date of death
prior to 12-13-82)
O 4.Limited Estate O 4a.Future Interest Compromise(date of O 5. Federal Estate Tax Return Required
death after 12-12-82)
O 6.Decedent Died Testate O 7.Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
O 9.Litigation Proceeds Received O 10.Spousal Poverty Credit(date of death O 11. Election to tax under Sec.9113(A)
between 12-31-91 and 1-1-95) (Attach Sch.O)
CORRESPONDENT- THIS SECTION MUST BE COMPLETED,ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRWED TO:
Name Daytime Telephone Numbdi___ m
Attorney James M. Bach (717) 737:26 3 c-�
REGISTER OF-WILLS�USE ONLY,
f m --J FTI 1
_> co
First line of address %� O
352 S. Sporting Hill Rd
Second line of address ;0 k'-' rr
' (Jl fn
F-+
City or Post Office State ZIP Code DATE FILED
MECHANICSBURG PA 17050
Correspondent's e-mail address:
Under penalties of pequry,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,correct and complete.Declaration of preparer other than the personal representative is based on all Information of which preparer has any knowledge.
SIGNA1URE OF PERSON RE:: 5 LE FOR�.c�FILING RETURN DATE
_ C��
DDR
COLLEEN M. GAUMER 2397 ROLLING HILLS DRIVE, MECHANICSBURG, PA 17055
SIGNATURE OF PR ARER OTHER THA REPRESENTA DATE 14;001
ADDRESS �, /
JAMES M. A H,ATTORNEY-AT-LAW, 352 S. SPORTING HILL RD, MECHANICSBURG, PA 17050
PLEASE USE ORIGINAL FORM ONLY
Side 1
L 1505610101 1505610101 J
1505610105
REV-1500 EX
Decedent's Social Security Number
Der;edenl's Name: ISABEL D. FITZGERALD
RECAPITULATION
1. Real Estate(Schedule A). ................. ....... 1, 340.00
2. Stocks and Bonds(Schedule B) ....................................... 2. 0.00
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) ..... 3. 0.00
4. Mortgages and Notes Receivable(Schedule 0).......... ................ 4, 0.00
S. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E), 5. 12,227.45
6. Jointly Owned Property(Schedule F) C= Separate Billing Requested . 6. 1,225.71
7. Inter-Vitus Transfers&Miscellaneous Non-Probate Property
(Schedule G) C= Separate Billing Requested........ 7.
8. Total Gross Assets(total Lines I through 7) 13,793.16_
9. Funeral Expenses and Administrative Costs(Schedule H).......... ......... 9. 15,946.99
10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule 1) ... 10,
11. Total Deductions(total Lines 9 and 10)................................. 11. 15,946.99
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 CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec-9116
(a)(11)X.0- 15,
16. Amount of Line 14 taxable
at lineal rate X.06_ 16. 0.00
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. TAY DUE.... ........... .......... ....... 19, 0.00
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT C=
Side 2
1505610105 1505610105
REV-1500 EX Page 3 r File Number
Decedent's Complete Address:
DECEDENT'S NAME -
ISABEL D. FITZGERALD
STREETADDRESS
251 INDIAN CREEK DRIVE
CITY STATE " ZIP
MECHANICSBURG PA 17050
Tax Payments and Credits:
I. Tax Due(Page 2,Line 19) (1) 0.00
2. CreditslPayments
A.Prior Payments
S.Discount
Total Credits(A+S) (2)
3. Interest "
(3)
4. If Line 2 is greater than Line 1+Line 3,enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2,line 20 to request a refund. (4)
5. If Line 1+Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 0.00
A �
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;..................................—...........!.......-............................... ❑ Q
b, retain the right to designate who shall use the property transferred or its income:............................................ ❑ 0
c. retain a reversionary interest:or........................................--........................................--.......................... ❑ z
d. receive the promise for life of either payments,benefits or care?......................................................1.1.11..........
2. If death occurred after Dec.12,1982,did decedent transfer property within one year of death
without receiving adequate cansideration?............................._.........,....,............._...__.......................................... 0 0
3. Did decedent own an'intrust for'or payable-upon-death bank account or security at his or her death?.............. ❑ n
4. Did decedent own an individual retirement account,annuity or other non-probate property,which
contains a beneficiary designation? .......................................................................................'1................111......... ❑
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)(i)).
For dates of death on or after Jan. 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)(11)(1i)1.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(12)[72 P.S.§9116(a)(1)1.
• The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent 172 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+(12-12)
10 pennsylval SCHEDULE A
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN REAL ESTATE
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
ISABEL D. FITZGERALD
All real property owned solely or as a tenant in common must be reported at fair market value.Fair market value is defined as the price at which property
would be exchanged between a willing buyer and a willing seller,neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts.
Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F.
Attach a copy of the settlement sheet if the property has been sold.
ITEM Include a copy of the deed showing decedent's Interest if owned as tenant in common. VALUE AT DATE
NUMBER
DESCRIPTION Of DEATH
I CEMETERY PLOT(DIOCESE OF HARRISBURG) 340.00
TOTAL(Also enter on Line 1, Recapitulation.) $ 340.00
If more space Is needed,use additional sheets of paper of the same size.
REV-1508 EX+(08-12)
pennsylvania SCHEDULE E
I.fh DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC.
RESIDENT DECEDENT PERSONAL PERSONAL PROPERTY
ItE51DENr DECEDEM
ESTATE OF: FILE NUMBER:
ISABEL D. FITZGERALD
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. CASH ON HAND
227.90
2. JEWELRY 1,025.00
3. FURNITURE 500.00
4. CD HELD BY METRO BANK ACCOUNT ENDING 559 10,474.55
TOTAL(Also enter on Line 5, Recapitulation) $ 12,227.45
If more space is needed, use additional sheets of paper of the same size.
AEV-15091(01.10)
s pennsy(vania SCHEDULE F
DEPARTMENT
TA REVENUE
JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
ISABEL D.FITZGERALD
If an asset became jointly owned within one year of the decedent's date of death,It must be reported on schedule G.
SURVIVING JOINT TENANT(S)NAMES} ADDRESS RELATIONSHIP TO DECEDENT
A.
B.
C.
JOINTLY OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY % DATE OF DEATH
nEM FOR JOINT MADE INCLUDE NAME OF F NANCAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECEDENTS VALUE OF
NUMBER TENANT )DINT IDENTIFYING NUMBER,ATTACH DEED FOR XINRY KID REAL ESTATE. VALMOF ASSET INTEREST DECEDENPS INTEREST
I. A. CHECKING ACCOUNT HELD BY METRO BANK ENDING 5385 2,451.43 50 1,225.71
TOTAL(Also enter on Line 6,Recapitulation) $ 1.225.71
If more space Is needed,use additional sheets of paper of the same size.
REV-1511 EX+(0$-13)
12 pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
E TAX RN
RESID ENT DECEDENT ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
ISABEL D. FITZGERALD
Decedent's debts must be reported on Schedule t.
ITEM
NUMBER DESCRIPTION
AMOUNT
A. FUNERAL EXPENSES:
1' MALPEZZI FUNERAL HOME 15,332.99
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Names)of Personal Representative(s)
Street Address
city State_ _ZIP
Year(s)Commission Paid:
Z. Attorney Fees:
3. Family Exemption:(If decedent's address is not the same as daimant's,attach explanation.)
Claimant
Street Address
City State ZIP
Relationship of Claimant to Decedent
4. Probate Fees:
5. Accountant Fees:
B. Tax Return Preparer Fees:
7� APPRAISALS OF PERSONAL PROPERTY 230.00
8. REGISTER OF WILLS,CUMBERLAND COUNTY(PROBATE) 159.00
9. THE GUIDE(LEGAL ADVERTISEMENT) 75.00
10. CUMBERLAND LAW JOURNAL(LEGAL ADVERTISEMENT) 150.00
15.
TOTAL(Also enter on Line 9, Recapitulation) $ 15,946.99
If more space is needed,use additional sheets of paper of the same size.
JAMES M. B
J ACH
Attorney At Law
3111- Sporting Hill Rd., Mechanicsburg, PA 17050, Tel: (717) 737-2033
January 22,2014
PA Department of Revenue
C/O Register Of Wills
Cumberland County Court House
One Court House Square
Carlisle, PA 17013
RE: Estate of Isabel D. Fitzger d 7
To Whom It May Concern:
This tax return is amended for the sole purpose of clarifying Schedule F.
The CD was held in the name of decedent only. The amended tax return now properly reflects
ownership.
Respectfully,
jes"M. Bach
Attorney at Law
JMB/crh