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HomeMy WebLinkAbout07-30-14 J 1505610143 REV-1500 EX(02-11)le PA Department of Revenue Pennsylvania OFFICIAL USE ONLY Bureau of Individual Taxes aaNW mnas.wcmrt Coumy Code Yee, File Number PO BOx.280601 INHERITANCE TAX RETURN 22 li 1282 Harrisburg,PA 17128-WDt RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 11 18 2011 02 02 1922 Decedent's Last Name Suffix Decedent's First Name MI ZERA CHESTER F (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 Q 1. Original Return 2. Supplemental Return 3, Remainder Return(Date of Death Prior to 12.13.92) d. Limited Estate qa,FuNre Imarest Coisa B. Federal Estate Tax Return Required idate ordeam a11. 2.12262) © g• Decedent Died Testate 7, Dq�,ge Main�a�rg a Living Tnn1 1 (Ararn Copy of Will) (gitech wpyer TNap -_ 8, Total Number of Safe Deposit Boxes 9. Litigation Prodaeds Received iO.D e�eni�f e 14-D11g,Death 11.Elegion to tax antler Sac.91 13(A) (Attach Schedule O) CORRESPONDENT•THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number EDWARD P SEEBER 717 533 3280t� REGISTER LS USEONLY Tv:)O r C First Line of Address 1.r^. C:) 101 SUITE C400u, ° C3 Second Line of Address o�C •• - rr 555 GETTYSBURG PIKE fzz City or Post Office AT State State ZIP Code MECHANICSBURG PA 17055 Correspondent's email address: _Bps@jsdc.com Under penalties or perjury,I declare that I have examined this return,including accompanying schedules ono statements,and to the best of know it is true,twroa and complete.Declaration of preparer other than the persona(rep atemed a is based on all irltarmation of vfiirh preparer teas arty k Ldge a�belief, *DDS F ER N RE 18 F FILING ETURN ICA _ DATE Michelene 2. Malosh " j C3 1525 NorthXron treeti3iarrisbur IPA 17102 SIGNATURE OF REPARER OTHER THAN REPRESENTATIVE DATE Edward P Seeber — I j ADORE 5,S ite C-40OMS Gettysburg Pikel MechanicsburgCPA 17055 le_ Side 1 1505610143 1505610143 J 1505610243 REV-1500 EX °emtlBn''s"ama Zera, Chester F. Decedent's Social Security Number RECAPITULATION 1. Real Estate(Schedule A)....................................................................................... 1. 10 , 500 . 00 2. Stocks and Bonds(Schedule 8)............................................................................. 2. 3, 727 . 04 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, 114 . 20 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers&Miscellaneous I{oq-Probate Property 1 , 641 . 70 (Schedule G) . Lf Separate Billing Requested............ 7. 174 , 984 . 67 8. Total Gross Assets (total Lines 1 through 7)........................................................ & 198 , 967 . 61 9. Funeral Expenses and Administrative Costs(Schedule H)............ s. 19,533 . 85 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)............................ 10. 95 . 00 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 19, 628 - 85 12. Net Value of Estate(Line 8 minus Line 11)......................................................... 12. 179, 338 . 76 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. 179, 338 . 76 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 .045 179,338 . 76 16. 8 , 070 . 24 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. 8 , 070 . 24 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. X I_ Side 2 1505610243 1505610243 1 REV-1500 EX Page 3 File Number 2141-1282 Decedent's Complete Address: DECEDENT'S NAME Zera, Chester F. STREETADDRESS 500 Beacon Hill Road CITY STATE Zip New Cumberland PA 17070 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) {t} 8,070.24 2. Credits/Payments A, Prior Payments 8,110.00 B. Discount 0.00 Total Credits(A +B) (2) 8,110.00 3. Interest (3) 4, if Line 2 is greater than Line I+Line 3,enter the difference. This is the OVERPAYMENT. (4) 39,76 Check box on Page 2CLine 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) Make Check Payable to: REGISTER OF WILLSCAGENT. 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;... ....... ....... x c, retain a reversionary interest,or........................................................................................................... x d. receive the promise for fife of either payments,benefits or care?...... .......-....................-....... 1 If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?............... .............................-........... .........................................- n ❑ 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?......................-........----........., ................................... n ❑ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YESOYOU MUST COMPLETE SCHEDULE 0 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 172 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 percent 172 P.S.§9116(a)(1.1)(n)]. The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and Ming a tax return are still applicable even 4 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 p2 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 172 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 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+(01.10} SCHEDULE A Pennsylvania REAL ESTATE DEPARTMENT OF REVENUE INHERITANCE,TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Zera, Chester F. 21-11-1282 AR real Property owned solely or as a tenant In common must be reported at fair market value.Fair market value is defined as the pries at which property waWtl be exchanged between a willing buyer and a willing sailer,neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts. Real property that is jolntly.nwned with debt of survlvorshtp must be disclosed on schedule F. Attach a copy of the settlement sheet if the property has been said Include a copy of this dead showing decedents interest If owned as tenant in Convince, ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Real Estate located at Lakeside Avenue,Cherry Ridge Township,Wayne County,PA-valued 6,250.00 per tax assessment'common level ratio(5,000" 1.25) 2 Real Estate located at Lakeside Avenue,Cherry Ridge Township,Wayne County,PA-valued 4,250.00 per tax assessment"common level ratio(3,400'1.25) TOTAL(Also enter on Line 1,Recapitulation) 10,500.00 (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 A(Rev. 01-10) Rev-1603 EX+(6-9e) SCHEDULE B STOCKS & BONDS COMMONWEALTHOFPENNSYLYANIA INHERITANCE TAX RETURN RESWENT DECEDENT ESTATE OF FILE NUMBER tera,Chester F. 21-11-1282 AN property joinityowned with right of suwivomhlp must be disclosed on Schedule F. ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 1 76 shares of Prudential Financial,Inc.-common stock held 49.84 3,727.04 In book entry;valued per public listing 4i TOTAL(Also enter on Line 2, Recapitulation) 3,727.04 (If more space is needed,additional pages of the same size) Copyright(c)2002 forth software onty The Lackner Group,Inc. Form PA-1500 Schedule S(Rev.8-98) Rev4508 EXt pt40i SCHEDULE E pennsylvania CASH, BANK DEPOSITS, & MISC. DEPARTMENT OF REVENUE INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Zera, Chester F. 21-11-1282 Include the proceeds of litigation and the date the proceeds wore received by the estate. All property 7otmiyowned with the fight of survivorship must be disclosed on schedule F, ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Metro Bank Savings Account No.*8626-valued per letter dated I IMS 12 100.00 2 Canada Life-uncashed pension checks 7,804.00 3 Prudential Financial,Inc.-uncashed dividend check 110.20 TOTAL(Also enter on Line 5,Recapitulation) 8,114.20 (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) ReY-1509 EXr(Ot.10) pennsylvania SCHEDULE F DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Zera,Chester F. 21-11-1282 R an meet was made jointwiihin one year of the decadent's date of death,it must be reported on schedule G. SURVIVING JOINT TENANT($)NAME ADDRESS RELATIONSHIP TO DECEDENT A. Michelene Z. Malosh 1525 North Front Street Daughter Harrisburg, PA 17102 B. C. JOINTLY OWNED PROPERTY: DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM LETTER DATE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH DECD'S VALUE OF NUMBER FOR JOIN MADE NUMBER OR SIMILAR IDENTIFYING NUMBER.ATTACH DEED FOR ALUE OF ASSE INTEREST DECEDENT'S INTEREST TENANT JOINT JOINTLY-HELD REAL ESTATE. 1 A 07128/1976 PNC Bank Account No.•2486 -valued per 3,283.39 50.000% 1,641.70 letter dated 6/21113 TOTAL(Also enter on Line 6,Recapitulation) 1,641.70 (H more space is needed,additional pages of the same Sim) Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule F(Rev.01-10) Rev-1610 EX-(08.09) SCHEDULE G pennsylvania INTER-VIVOS TRANSFERS AND DEPARTMENT OF REVENUE INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Zera,Chester F. 21-11-1282 This schedule must ae completed and filed K the answer to any of questions i through 4 on page three of the REV-1500 is yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF DEC" EXCLUSION TAXABLE NUMBER THE DATE OF TRANSTRANSFEREE E TA COPY of THE DEED FOR ESTATE. VALUE OF ASSET INTEREST (IF gppl.ICgg�E) VALUE 1 PNC Bank IRA No.*6624-beneficiary is daughter; 60,547.97 100.000% 0.00 60,547.97 valued per letter dated 6/21/13 2 Cash gifts to Michelene Malosh,daughter-July 29, 117,436.70 100.000% 3,000.00 114,436.70 2011 to September 12, 2011 -valued per amounts received TOTAL(Also enter on Line 7,Recapitulation) 174,984.67 (,t more space is needed,additional pages of the same Size) Copyright(c)2009 form software only The Lackner Group,Inc. Form PA-1500 Schedule 0(Rev.06-09) REV-1511 EX.(10-09) Pennsylvania SCHEDULE H DEPARTMENT OR REVENUE FUNERAL EXPENSES AND MHERITANCE TAX RESIDENT DECEDENT RETURN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER ZeraGChester F. 21-11-1282 Decedent's debts must be reported on Schedule 1. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s)attached 91594.35 a. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zio Year(s)Commission Paid 2. Attorney's Fees JSDC Law Offices 9100.00 3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) Claimant Street Address City State Zio Relationship of Claimant to Decedent 4- Probate Fees 88.50 5. Accountant's Fees 6. Tax Return Preparer's Fees T Other Administrative Costs 151.00 See continuation schedule(s)attached TOTAL(Also enter on line 9CRecapitulation) 191533.85 Copyright(c)2009 form software only The Lackner Group,Inc. Farm PA-1500 Schedule H(Rev.10.09) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Zera,Chester F. 21-11-1282 ITEM NUMBER DESCRIPTION AMOUNT Funeral Ex enses 1 Edward J.Chomko Funeral Home-funeral services 9,142.27 2 Joe Naccio-funeral reception 452.08 H-A 9,594.35 Other Administrative Costs 3 Recorder of Deeds,Wayne County-deed copies 3.00 4 Recorder of Deeds,Wayne County-deed filing fees 88.00 i 5 Register of Wills,Cumberland County-filing fee for Return&Inventory 30.00 8 Register of Wills,Cumberland County-short certificates 30.00 H-B7 151.00 Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H{Rev.6-98} Rev4612 EX+(1248) SCHEDULE I pennsytvania DEBTS OF DECEDENT, DEPARTMENT OF REVENUE NHERITANCE TAX RETURN MORTGAGE LIABILITIES AND LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Zera, Chester F. 21-11-1282 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,Including unreindwrsed medical a dicate s. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 PNC Bank Credit Card Account No.*2697-valued per letter dated 2/4112 95.00 TOTAL(Also enter on Line 10,Recapitulation) 95.00 (If more space is needed additional pages of the same size) Copyright(c)2008 form software only The Lackner Group,Inc. Form PA-1500 Schedule I(Rev. 12-08) REV-1513 EX.(01.10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF Zera, Chester F. FILE NUMBER 21-11-1282 NUMBER NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE PERSONS)RECEIVING PROPERTY DECEDENT TAXABLE DISTRIBUTIONS (Words) ($$$) 1. [include outright spousal distributions,and transfers under Sec. 9116 a 1.2 1 Michelene Z. Malosh Daughter 1525 North Front Street g IRA, gifts 8 179,338.76 Harrisburg, PA 17102 residue Enter dollar amounts for distributions shown above on lines 15 throw h 18 on Rev 1500 ovOerasheet,as a ro riate, 179,338.76 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 Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule J(Rev.01-10)