HomeMy WebLinkAbout03-18-15 (2) 1505616403
pennsylvania
DEPMTMENT OF RUEN
=X(03-14)
REV-1500 OFFICIAL USE ONLY
Bureau of Individual Taxes County Code Year File Number
PO BOX 280601 INHERITANCE TAX RETURN ��1
Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 15 (�r)V
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
11 23 2014 09 09 1919
Decedent's Last Name Suffix Decedent's First Name MI
FARINA MARY E
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
❑X 1. Original Return 2. Supplemental Return 3. Remainder Return(date of death
prior to 12-13-82)
❑ 4. Agricultural Exemption(date of 5. Future Interest Compromise(date of 6. Federal Estate Tax Return Required
death on or after 7-1-2012) death after 12-12-82)
❑X 7. Decedent Died Testate R 8. Decedent Maintained a Living Trust 9. Total Number of Safe Deposit Boxes
(Attach copy of will) (Attach copy of trust.)
10. Litigation Proceeds Received ❑X 11. Non-Probate Transferee Return 12. Deferral/Election of Spousal Trusts
(Schedule F and G Assets Only)
13. Business Assets 14. Spouse is Sole Beneficiary
(No trust involved)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
WAYNE M PECHT ESQ 717 691 9808
First Line of Address
650 NORTH TWELFTH ST SU
Second Line of Address
City or Post Office State ZIP Code
LEMOYNE PA 17043
Correspondent's email address: wpecht(a)pechtlaw.com
REGISTER OF WILLS UrJONLY--7 >�
REGISTER OF WILLS USE ONLY
DATE FILED MMDDYYYY
DATE FILED STAMP —t
y Ct1 U CD
Side 1
I IIIIII VIII VIII VIII VIII VIII VIII VIII VIII VIII IIII IIII
L1505618403 1505618403 J
1505618411
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: Farina, Mary E
RECAPITULATION
1. Real Estate(Schedule A)....................................................................................... 1.
2. Stocks and Bonds(Schedule B)............................................................................. 2.
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C)......... 3.
4. Mortgages and Notes Receivable(Schedule D).................................................... 4.
5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E).......... 5.
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 18,524 - 02
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) ❑ Separate Billing Requested............ 7.
8. Total Gross Assets(total Lines 1 through 7)........................................................ 8. 18,524 - 02
9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 9 ,737 - 10
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 8,310 - 70
11. Total Deductions(total Lines 9 and 10)................................................................ 11. 18-,047 . 80
12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 476 - 22
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. 476 - 22
TAX CALCULATION-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 .045 476 - 22 16. 21 - 43
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. 11 - 00
19. TAX DUE................................................................................................................ 19. 21 - 43
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑
Under penalties of perjury,I declare 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 person responsible for filing the return is based on all information of which preparer has
any knowledge.
SIGNATURE F RF$P,�ONSIB R FILING RETURN Stephen D Farina `DATE
ADDRESS
13 Ler y eet, P sdam, NY 13676
SIGNAT R F P AR OT N REPRESENTATIVE Wayne M. Pecht Esq Q l,�
ADDRESS (f
650 North Twelfth St., Suite 100, Lemoyne, PA 17043
I IIIIII VIII VIII VIII VIII VIII VIII VIII VIII VIII IIII IIII Side 2
1505618411 1505618411
REV-1500 EX Page 3 File Number 21-15
Decedent's Complete Address:
DECEDENT'S NAME
Farina, Mary E
STREET ADDRESS
1055 Allendale Road
Apt. G
CITY STATE ZIP
Mechanicsburg PA 17055
Tax Payments and Credits:
1. Tax Due(Page 2, Line 19) (1) 21.43
2. Credits/Payments
A. Prior Payments
B. Discount 0.00
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. (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) 21.43
Make Check Pa able to REGISTER OF WILLS, AG
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;............................................................................... ❑ 0
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?............................................................ ❑ 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?....... ❑ ❑x
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
172 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 step-parent 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(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)]. 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-1509 EX+(01-10)
pennsylvania SCHEDULE F
DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Farina, Mary E 21-15
If an asset was made joint within one year of the decedent's date of death,it must be reported on schedule G.
SURVIVING JOINT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT
A. Stephen D. Farina 13 Leroy Street Son
Potsdam, NY 13676
B.
C.
JOINTLY OWNED PROPERTY:
LETTER DATEDESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM FOR JOINT MADE (NCLUDE NAME OF NUMBER OR IMILARrANCIAL IDENTIFY NG(TUTION AND BANK NUMBER.ATTACH EEDOUNT FOR DATE OF DEATH DECD$ DECED NT'S INTEREST
VALUE OF
NUMBER TENANT JOINT VALUE OF ASSE INTEREST
JOINTLY-HELD REAL ESTATE.
1 A Metro Bank#xxxx9460-joint savings accounl 12,861.19 50.000% 6,430.60
with son,Stephen D. Farina
2 A Metro Bank#xxxx9460-joint checking 24,186.83 50.000% 12,093.42
account with son,Stephen D. Farina
TOTAL(Also enter on Line 6, Recapitulation) 18,524.02
(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 F(Rev.01-10)
REV-1511 EX+(08-13)
pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX
RESIDENTDECEDENTTURN ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Farina, Mary E 21-15
Decedent's debts must be reported on Schedule 1.
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
See continuation schedule(s) attached 9,193.10
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State ZiD
Year(s)Commission Paid
2. Attorney's Fees Pecht&Associates, PC 500.00
3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation)
Claimant
Street Address
City State ZiD
RelationshiD of Claimant to Decedent
4. Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 44.00
See continuation schedule(s)attached
TOTAL(Also enter on line 9, Recapitulation) 99737.10
Copyright(c)2013 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.08-13)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Farina, Mary E 21-15
ITEM
NUMBER DESCRIPTION AMOUNT
Funeral Ex ep nses
1 Gate of Heaven cemetery-funeral expenses 1,090.00
2 Malpezzi Funeral Home-funeral expenses 8,103.10
H-A 9,193.10
Other Administrative Costs
3 Metro Bank#xxxx9460-cycle service charge 12.00
4 Metro Bank#xxxx9460-returned mail charge 5.00
5 Metro Bank#xxxx9460-cycle service charge 12.00
6 Register of Wills-filing inheritance tax return 15.00
H-B7 44.00
Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-98)
Rev-1512 EX+(12-12)
SCHEDULE 1
pennsylvania DEBTS OF DECEDENT,
DEPARTMENT OFMORTGAGE LIABILITIES AND LIENS
RET
INHERITANCE TAXAXRETURRNN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Farina, Mary E 21-15
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 Hospice of Central PA-medical bill 6,750.00
2 Hospice of Central PA-medical bill 1,500.00
3 PP&L-electric bill 49.95
4 Verizon-phone bill 10.75
TOTAL(Also enter on Line 10, Recapitulation) 8,310.70
(If more space is needed,additional pages of the same size)
Copyright(c)2012 form software only The Lackner Group, Inc. Form PA-1500 Schedule I(Rev. 12-12)
REV-1513 EX+(01-10)
pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Farina, Mary E 21-15
RELATIONSHIP TO
NUMBER NAME AND ADDRESS OF DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE
PERSON(S)RECEIVING PROPERTY (Words) ($$$)
Do of List tee(s)
I� TAXABLE DISTRIBUTIONS [include outright spousal
distributions,and transfers
under Sec.9116(a)(1.2)]
Stephen D. Farina Son entire
13 Leroy Street
Potsdam, NY 13676
Total
Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appropriate.
NON-TAXABLE DISTRIBUTIONS:
II. 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)