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Home My WebLink About03-02-15 (2) REV-4 Ex(02-„> 1505610143 � PA Department of Revenue OFFICIAL USE ONLY P perms OF REVENUE County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE PO 60x.280601 INHERITANCE TAX RETURN 21 14 0041 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW 11 02 2013 05 01 1918 Decedent's Last Name Suffix Decedent's First Name MI FITZGERALD ISABEL D (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.Remainder Return(Date of Death Prior to 12-13-82) ❑ 4. Limited Estate ❑ 4a.Future Interest Compromise ❑ 5. Federal Estate Tax Return Required (date of death after 12-12-82) ❑ 6 Decedent Died Testate ❑ 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) ❑ 9. Litigation Proceeds Received ❑ 10'between Poverty ove 9Cretddit1 DatteS)f Death ❑ 11'(Attach Schedule under Sec.9113(A) 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 OF WILLS USE ONLY First Line of Address 2303 MARKET STREET Second Line of Address DATE FILED— m rTi City or Post Office State ZIP Code - CAMP HILL PA 17011 c_V) c Correspondent's e-mail address: connell@bmc-law.net Under penalties of perjury,I decla :that I have examined this return including accompanying schedules and statements,and.to the best.df my Rowledge and: elief, it is true,correct and complete.Declaration of preparer other than the personal representative is based on all information of which prepares has any knowledge- SIGNATURE OF PERSON RESPONSI E FOR FIaGTURN ) DA Colleen F. Gaumer l ADDREM 23 (ling Hills echanicsburg, PA 17055 GNATURE OF EPARE OTH R THAN REP T TIVE DATE Richard E Connell Esq ADDR Ball, Murren & Connell 2303 Market Street, Camp Hill, PA 17011 Side 1 L 1505610143 1505610143 J 1505610243 REV-1500 EX RECAPITULATION 1. Real Estate(Schedule A).......................................................................................... 1. 340 . 00 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. 12 , 227 . 45 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............. 6. 1 , 225 . 72 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested............. 7. 18 , 977 . 05 8. Total Gross Assets(total Lines 1 through 7).......................................................... 8. 32 770 . 22 9. Funeral Expenses and Administrative Costs(Schedule H)..................................... 9. 10 , 084 . 04 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................. 10. 11. Total Deductions(total Lines 9 and 10).................................................................. 11. 10 , 084 . 04 12- Net Value of Estate(Line 8 minus Line 11)............................................................. 12. 22 , 686 . 18 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. 22 , 686 . 18 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 22 , 686 . 18 16. 1 , 020 . 88 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. 1 , 020 . 88 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ❑ Side 2 1505610243 1505610243 REV-1500 EX Page 3 Fite Number 21 - 14 - 4041 Decedent's Complete Address: DECED91WS NAME Fitzgerald, Isabel D. STREET ADDRESS 251 Indian Creek Drive CITY STATE ZIP Mechanicsburg PA 17050 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) {i) 1,020.88 2. Credits/Payments A. Prior Payments B. Discount Total Credits(A +B) (2) 0.00 3. Interest (3) 8.37 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) 1,029.25 Make Check Payable t0: 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;.................................... x c. retain a reversionary interest;or.................................................................................................................. x d. receive the promise for life of either payments,benefits or care?.............................................................. x 2. 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?......... n Q 4. Did decedent own an individual retirement account,annuity,or other non-probate property which contains a beneficiary designation?...................................................................................................................... ❑ 0 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 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 reffum 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 decedenrs 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[72 P.S.&9116 fa)(1.3N; 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 adaption. pennsylvania ` DEPARTMENT OF REVENUE SCHEDULE A INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT FILE NUMBER ESTATE OF Fitzgerald, Isabel D. 21 - 14-0041 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 which 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. Include a copy of the deed showing decedent's interest if owned as tenant in common. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 Cemetery Plot(Diocese of Harrisburg) 340.00 Holy Cross Cemetery Section D, Lot 729 TOTAL(Also enter on Line 1, Recapitulation) 340.00 i . pennsylvania SCHEDULE E DEPARTMENT OFCASH, BANK DEPOSITS AND MISC. i EVENUE RET INHERITANCE TAXAXRETURRNN RESIDENT DECEDENT ' PERSONAL.PROPERTY ESTATE OF Fitzgerald, Isabel.D. FILE NUMBER 9 21 - 14-0041 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 nn schedule,F. ITEM VALUE AT DATE OF NUMBER DESCRIPTION DEATH 1 Cash on Hand 227.90 2 Jewelry 1,025.00 y 3 Furniture 500.00 4 Metro Bank CD, Number Ending 559 10,474.55 TOTAL(Also enter on Line 5, Recapitulation) 12,227.45 REV-1511 EX+(10.09) . t Pennsylvania SCHEDULE S DEPARTMENT OF REVENUE RNBRAL EIPMSES AND INHERITANCE TAX RETURN DNNIC�A��.K RESIDENT DECEDENT �YJIII�� F7 1 IV1 COSTS ESTATE OF Fitzgerald, Isabel D. FILE NUMBER 21 - 14-0041 Decedent's debts must be reported on Schedule I. ITEM NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT A. 1 Cemetery Marker 249.00 2 Funeral Dinner 1,027.90 3 Funeral Flowers/Rosary Beads 547.00 4 Funeral Accomodations 267.05 5 Malpezzi Funeral Home-Costs not covered by prepayment. 412.09 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 James M. Bach, Esquire 2,850.00 3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) Claimant Patricia A. Illar 3,500.00 Street Address _ 251 Indian Creek Drive city Mechanicsburg State PA zip 17050 Relationship of Claimant to Decedent Daughter 4. Probate Fees Register of Wills, Cumberland County 173.50 5. Accountant's Fees 6. Tax Return Preparer's Fees James M. Bach, Esquire, 2014 Returns 200.00 7. Other Administrative Costs Cumberland Law Journal (legal advertising) 75.00 See attached 782.50 TOTAL(Also enter on line 9, Recapitulation) 10,084.04 %OLO Schedule V&V Funeral Expenses& COMMONWEALTHNHOF PENNSYLVAN�, IERITANCE TAX RETURN Adnrinistalm Costs confinued RESIDENT DECEDENT FILE NUMBER ESTATE OF Fitzgerald, Isabel D. 121 - 14-0041 2 The Guide (legal advertising) 52.50 3 jewelry Appraisal 210.00 4 Coin Appraisal 20.00 5 Ball, Murren &Connell-Attorneys'fees for Second Supplemental Return 500.00 Page 2 of Schedule H REV-1513 EX+(01.10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE • INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Fitzgerald, Isabel 0. 21 -14-0041 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Not ListTrustee(s) I� TAXABLE DISTRIBUTIONS[nclude outright spousal distributions,and,transfers under Sec.9116(a)(1.2)) 1 Patricia A. Illar Daughter One-half 251 Indian Creek Drive Mechanicsburg, PA 17050 2 Colleen F. Gaumer Daughter One-half 2397 Rolling Hills Drive Mechanicsburg, PA 17055 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 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00