HomeMy WebLinkAbout12-22-14 (2) r
1505610105
REV-1500 EX(02-11)(FI) '•`
OFFICIAL USE ONLY
PA Department of Revenue pennsylvania
Bureau of Individual Taxes County Code Year File Number
PO BOXurg,PA 1 INHERITANCE TAX RETURN r'�j J
q1Harrisburg,PA 17128-0601 RESIDENT DECEDENT ( � �
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
03/22/2014 09/21/1932
I
Decedent's Last Name Suffix Decedent's First Name MI
Palumbo r� I Anthony
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix �S-p—ouse's First Name MI
�� i Wil ❑
Spouse's Social Security Number_
(� THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
L REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
OD 1.Original Return O 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)
CD 6.Decedent Died Testate O 7. Decedent Maintained a Living Trust 0 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 Schodule O)
CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
Rachael L. Baturin, Esq. (717)234-2427
REGISTER OF WILLS 118 ONLY
n 1_# *:-0
First Line of Address G
Baturin & Baturin rntom,_ N
I ry
Second Line of Address 73
2604 N. Second Street (_3 c, -70 o
?D FfLED 3 "-
City or Post Office State ZIP Code �x=
Harrisburg i PA 17101 77) -l� o
Correspondent's e-mail address:jdbandb@aol.com
Under penalties 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,correct and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PE51801;r P lG RETURN DATE
ADDRESS QQ�� }},,�� pp tt
461-2 S Jbr.,PFampHill,
SIGNATURE P PA ROT R T PRE NTATIVE DATE
s
ADDR RaChael L. aturin, Squire
2604 N. Second St., Harrisburg, PA 17110
/ PLEASE USE ORIGINAL FORM ONLY
Side 1
1505610105 1505610105 J
�l
1505610205
REV-1500 EX(FI)
Decedent's Social Security Number
Decedent's Name: Anthony J. Palumbo
RECAPITULATION
1. Real Estate(Schedule A). . .... .... . .. ..... ............. ..... . .. ..... . 1. 0.00
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 D) .. . ..... .... ... 4. 0.00
5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E).... ... 5. 24,633.12
6. Jointly Owned Property(Schedule F) C] Separate Billing Requested ... . .. . 6. 610.21
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) O Separate Billing Requested..... . .. 7. 0.00
8. Total Gross Assets(total Lines 1 through 7)..... . ......... ........ ..... . 8. 25,243.33
9. Funeral Expenses and Administrative Costs(Schedule H)............. . .... . 9. 1,556.17
10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule 1)... ..... ....... 10. 5,863.10
11. Total Deductions(total Lines 9 and 10). ....... . ...:. ..... ....... . ...... 11. 7,419.27
t
12. Net Value of Estate(Line 8 minus Line 11) .... . .... ...... .. ..... . .... ... 12. 17,824.06
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. 17,824.06
TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116 i "-
(a)(1.2)X.0_ i 15.
16. Amount of Line 14 taxable
at lineal rate X.0 4.5% 17,824.06 j 16. 802.08
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 ... ..... . .... . .... . :. 802.08
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O
Side 2
1505610205 1505610205
REV-1500 EX(FI) Page 3 File Number
Decedent's Complete Address:
DECEDENT'S NAME
Anthony J. Palumbo
STREET ADDRESS
4612 South Clearview Dr.
--------------—----------- —----------
CITY----- ------ ---------------------------......_-.....-T -----------------STATE ZIP
I Camp Hill PA 17011
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 802.08
2. Credits/Payments
A.Prior Payments —-------------------------------------- ------
B.Discount
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.
Fill in oval on Page 2,Line 20 to request a refund. (4)
5. If Line I +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 802.08
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......................................................................................... 11 0
b. retain the right to designate who shall use the property transferred or its income ............................................ El 0
c. retain a reversionary interest ........................................................................................................................... F1 0
d. receive the promise for life of either payments,benefits or care?..................................................................... EJ 0
2. If death occurred after Dec.12,1982,did decedent transfer property within one year of death
without receiving adequate consideration?..............................................................................................................
❑
3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death?.............. El 0
4. Did decedent own an individual retirement account,annuity or other non-probate property,which
contains a beneficiary designation? ....................................................................................................................... El E
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)(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 172 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)(I
• 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.
REV-i5o8 EX+(o8-12)
pennsylvania SCHEDULE E
DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Anthony J. Palumbo 21-14-0603
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. 2013 Toyota Prius 23,105.00
2. 2013 IRS refund 1,236.00
3. USAA Auto Ins.refund 292.12
TOTAL(Also enter on Line 5, Recapitulation) $ 24,633.12
If more space is needed,use additional sheets of paper of the same size.
A
REV-15og EX+(oi-io)
pennsylvania SCHEDULE F
INHERITANCE
MENT OF CETAXRETURN JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Anthony J. Palumbo 21-14-0603
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)NAME(S) ADDRESS RELATIONSHIP TO DECEDENT
A.Joseph Palumbo 4612 South Clearview Dr. Son
Camp Hill, PA 17011
B.
C.
JOINTLY OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY OF DATE OF DEATH
ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECEDENT'S VALUE OF
NUMBER TENANT JOINT IDENTIFYING NUMBER.ATTACH DEED FOR JOINTLY HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST
1. A. 12101[70 M&T Bank Checking(#904228) 1,194.99 50% 597.50
2. A. 12/31/00 Local 520 U.A.Federat Credit Union(#139) 25.42 50% 12.71
TOTAL(Also enter on Line 6, Recapitulation) $ 610.21
If more space is needed,use additional sheets of paper of the same size.
REV-1511 EX+ (08-13)
i pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Anthony J. Palumbo 21-14-0603
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:. . _
1' Kohl's(burial clothing) 170.63]
--- --
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representative(s)
Street Address
City _ State• ZIP
f
Year(s)Commission Paid:
{) 795.00
2.. Attorney Fees:
3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation.)
Claimant
Street Address
City State__ZIP
1
Relationship of Claimant to Decedent
4. Probate Fees: 158.50
5. Accountant Fees:
�mocr
6. Tax Return Preparer Fees:
7• Cumberland Law Journal(advertising) 75.00
L=1 The Patriot-News(advertising) y 242.90 '
❑ --------•---•.�---._-...� ..�. _,.,.. ...,mom
s AT&T 16.771
n10, Verizon ~� r 61.37
11. Commonwealth of Pa(auto renewal) 36.00D-
TOTAL(Also enter on Line 9, Recapitulation) $! 1,556.17
If more space is needed,use additional sheets of paper of the same size,
REV-1512 EX+(12-12)
pennsylvania SCHEDULE I
DEPARTMENT OF REVENUE DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Anthony J. Palumbo 21-14-0603
Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Golden Living 859.64
2. Department of Public Welfare-Claim 4,563.70
3. Alixa Rx 245.87
4. Medoptions(medial care) 178.89
5. VA(physician) 15.00
TOTAL(Also enter on Line 10, Recapitulation) $ 5,863.10
If more space is needed,insert additional sheets of the same size.
REV-1513 EX+(01-10)
pennsylvania SCHEDULE
�•�° DEPARTMENT OF REVENUE BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Anthony J. Palumbo 21-14-0603
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF.PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS[Include outright spousal distributions and transfers under
Sec.9116(a)(1.2).]
1. Joseph Palumbo,4612 South Clearview Dr.,Camp Hill,PA 11011 a Son 100%�
F1 I
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15-THROUGH 18 OF 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:
Fl .
F] I
F] I
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: -
F-1 IE ::1
�.____� C- -. . -� ---� Ate•
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $��
If more space is needed,use additional sheets of paper of the same size. '
LAST WILL AND TESTAMENT
GE
ANTHONY I PAL 1_L MRO
I,ANTHONY.I PALUMBO, of the Borough of Camp Hill, County of Cumberland,
Commonwealth of Pennsylvania, being of sound and disposing mind, memory and
understanding, do hereby make,publish and declare this instrument to be my LAST WILL
AND TESTAMENT, hereby revoking any and all Wills or Codicils by me at any time
heretofore made.
FIRST: I direct my hereinafter named Executor(or alternate Executrix) to pay all
of my just debts, funeral expenses, administration expenses and inheritance, estate, succession or
excise taxes, which I owe or may become due on account of my death, as soon as may be
convenient after my decease. I further direct that I be buried in the Holy Cross Cemetery in
Section "F", Block "I", Lot"13", said lot is adjacent to the lot in which my mother is buried. ,
SECOND: All the rest, residue and remainder of my estate, consisting of real and
personal property, of whatever nature and wherever situate, which I may own or have the right
to dispose of at the time of my decease, I give devise and bequeath unto my beloved son,
JOSEPH ANTHONY PALUMBO. In the event my beloved son should predecease me, then
and in that event,I give, devise and bequeath my entire estate unto my beloved daughter,
LOUISE AGNES PALUMBO KUHL.
(SEAL)
!@ON &LUMBO
Page 1 of 3
THIRD: I hereby make nominate, constitute and appoint my beloved son,
JOSEPH A. PALUMBO, Executor of this my Last Will and Testament, with full power, in his
sole discretion to do any and all things necessary for the complete and proper administration of
my estate, with full power to sell at public or private sale or sales and without Order of Court,
any real or personal property belonging to my estate, and to compound, compromise or otherwise
settle or adjust any and all claims, charges, debts and demands whatsoever against or in favor of
my estate, as fully as I could if living. In the event that my Executor predeceases me or otherwise
fails to act, or continue to act, or qualify,or is unable or unwilling to serve,then I appoint, my
beloved daughter, LOUISE AGNES PALUMBO KUHL, of Maryland, as my Alternate
Executrix.
FOURTE : I hereby waive any requirement which may have been otherwise imposed
upon the Executor(or Alternate Executrix) of this, my estate, to post a bond in connection with
the administration of said estate, in this or any other jurisdiction,where permitted by law.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed my seal this
day of August, 2000.
(SEAL)
ANTHONY ALUNIBO, TESTATOR
Signed, sealed,published and declared by the above Testator, as and for his Last Will and
Testament, in the presence of us, who have hereunto at his request, subscribed our names in his
presence and in the presence of each other as witnesses hereto.
Address
Address fQ �
i
Page 2 of 3
COMMONWEALTH OF PENNSYLVANIA )
SS:
COUNTY OF
WE, ANTHONY J. PALUMBO, batt-, n o-u-, and
the Testator and the witnesses respectively, whose names are
signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the
undersigned authority that the Testator signed and executed this instrument as his Last Will and
Testament and that he had signed willingly and that he executed it as his free and voluntary act
for the purposes therein expressed, in that each of the witnesses, in the presence and hearing of
the Testator, signed the Will as witnesses and to the best of their knowledge, the Testator was at
the time eighteen years of age or older, of sound mind and under no constraint or undue
influence.
r
(SEAL)
TEST�ATO
{SEAL)
WITNESS
(SEAL)
WITNESS
Sworn to and Subscribed
before me this AV"' day
of August, 2000.
Notary Public
-my euriaril-I..1.1ULL .
NOTARIAL SEAL
ANTOINEITE l=_ HORNE, Notary Pudic Page 3 of 3
Harrisburg, Dauphin County, PA g
My Commission Expires April 24, 2001