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HomeMy WebLinkAbout08-01-05 OFFICIAL USE ONL Y REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT REV-1S00 EX' (6-00) CAPB HpRL EplO CRAC KOTK ES C P o 0 R N R D E E S N T C o M P T U A T X A T I o N FILE NUMBER D E C E o E N T COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG. PA 17128-0601 DECEDENT'S NAME (LAST. FIRST. AND MIDDLE INITIAL) Sadowski Edward F. DATE OF DEATH (MM-DD-YEAR) 065-14-2820 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 21-05-0497 YEAR NUMBER COUNTY CODE SOCIAL SECURITY NUMBER DATE OF BIRTH (MM -DO-YEAR) OS/21 2005 07/23/1915 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST, AND MIDDLE INITIAL) REGISTER OF WILLS SOCIAL SECURITY NUMBER X 1. Original Return 4. Limited Estate X 6. Decedent Died Testate 2. Supplemental Return 4a. Future Interest Compromise (date 01 death after 12-12 -82) 7. Decedent Maintained a Living Trust 3. (date of death . Remainder Return prior to 12-13-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes (Attach copy of Will) (Attach copy of Trust) D 9. Litigation Proceeds Received 010. Spousal Poverty Credit 0 11. Election to tax under Sec. 9113(A) (date of death between 12-31-91 and 1-1-95) (Attach Sth 0) THI$:.~eCT'ClIi!.MVSt.8eCOMP~!!l'I;Dl"I.~.'.COFlResJfOI\lO!!NCI;.~.COl\Il=lIj!!NTIJ.I..l'Ax"III,F'QI'IMAtll)",$HQl.II.O.Qe..PII'II;Cl'eP'."O: NAME COMPLETE MAILING ADDRESS Ro er B. Irwin Es FI RM NAM E (If Applicable) IRWIN & McKNIGHT TELEPHONE NUMBER 60 West Pornfret Street West Pornfret Professional Bldg. Carlisle, PA 17013 R E C A P I T U L A T I o N 717 49-2353 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule 8) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) D Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent. Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Char~able and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Sub'ect to Tax (Line 12 minus Line 13) (14) 34,766.94 ) OFFICI'AL;USE ONLY:'Xl ..;,"\ :-~~ (-~) (1) (2) (3) None None None , ,:'") 'l ,.-1 (4) (5) None 40,051. 22 (6) 1,106.11 None OJ (8) 41,157.33 6,190.17 200.22 (11) (12) (13) 6,390.39 34,766.94 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(aX1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20. x X X X .0 0 .0 45 12 .15 (15) (16) (17) (18) (19) 0.00 0.00 2,086.01 2.607.51 4,693.52 0.00 0.11 17,383.42 17,383.42 Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 38 Valley Street CITY I STATE I ZIP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 4,693.52 234.68 Total Credits ( A + B + C) (2) 234.68 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 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) A. Enter the interest on the tax due. (SA) 8. Enter the total of Line S + SA. This is the BALANCE DUE. (58) Make Check Payable to: REGISTER OF WILLS, AGENT 0.00 0.00 4,458.84 0.00 4,458.84 ':" i; i!:~' ~;;:!: U! i i: j!!:!~!' ii,:;:;:;,;:;:,::'::;:::':";:" ';-!:I'-:"", ..:!;;:::,:::.,:.,.... o o o IT] IT] IT] 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, eparer other than the personal representative is based on all information of which preparer has any knowledge. E FOR FILING RETURN Sharon A. Poselovich DATE - --~!i:~~:;~~~~g~-: -;;:jff - -12-866- -- - -- - - - - - - - - - - - 11u1~ IRWIN & McKNIGHT DATE 60 West Pomfret Street - - -Cai: ri s ie- - - PA - - 17'"613 - - - - - - - - - - - - - - - - - - - - - - - - - -- For dates of de h or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse IS 3% [72 P.S. 9116 (a) (1.1 )(il]. 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% [72 P.S. 9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the st and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. sets For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younge parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 9116 (a) (1.2)]. f\J RPD The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4. [72 P.S. 9116(a)( 1 n. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P. S. Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood Copyright (c) 2000 form software only The Lackner Group, Inc. 3,~ ,r Form REV-1500 EX (Rev. 6-00) REV-1508 EX' (1-97) COMMONWEALTH OF PENNSYLVANIA INHERIT"'NCE TM RETURN RESIDENT DECEDENT ESTATE OF Edward F. Sadowski SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY SSII 065-14-2820 OS/21/2005 FILE NUMBER 21-05-0497 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 on Schedule F. ITEM NUMBER 1 DESCRIPTION M & T Bank - Certificate of Deposit - 11031003911161005 VALUE AT DATE OF DEATH 40,051. 22 TOTAL (Also enter on line 5. Recapitulation) $ 40,051.22 (If more space is needed. insert additional sheets of the same size) Copyright (c) Ig96formsoltwareonly CPSyslems, Inc. Form REV-1508 EX (Rev. 1-97) REV-1509 EX . (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Edward F. Sadowski SCHEDULE F JOINTLY-OWNED PROPERTY SS# 065-14-2820 OS/21/2005 FILE NUMBER 21-05-0497 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. A. SURVIVING JOINT TENANT(S) NAME Sharon A. Poselovich ADDRESS RELATIONSHIP TO DECEDENT 29 Trottingham Dr. Niece Saratoga Springs, NY 128 B. Joyce K. Morgan 235 York Road Carlisle, PA 17013 Other c. JOINTLY -OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT MADE Include name of financial institution and bank DATE OF DEATH DECO'S VALUE OF account number or similar identifying number. NUMBER TENANT JOINT Attach deed for jointly- held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1 M & T Bank - Checking 3,318.34 33.33% 1,106.11 Account - #547816 TOTAL (Also enter an line 6, Recapitulation) $ 1,106.11 (If mare space is needed insen additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1S09 EX (Rev. 1-97) REV-1511 EX' (1-97) COMMONWEAL TH OF PENNSYLVANIA INHERITANCETAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Edward F. Sadowski SS# 065-14-2820 OS/21/2005 Debts of decedent must be reported on Schedule I. ITEM NUMBER A. B. 1. 2. 3. 4. DESCRIPTION 1 FUNERAL EXPENSES: DeVito Salvadore Funeral Home - Funeral ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Sharon A. Poselovich Social Security Number(s) / EIN Number of Personal Representative(s) - - Street Address 29 Trottingham Dr. City Saratoga Springs State NY Zip 12866 Year(s) Commission Paid: Attorney's Fees IRWIN &, McKNIGHT Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent State Zip 5. Accountant's Fees Probate Fees Register of Wills 6. 7. 1 Tax Return Preparer's Fees Other Administrative Costs Cumberland Law Journal - Estate Notice 2 Joyce Morgan - Reimbursement for Trash Removal FILE NUMBER 21-05-0497 AMOUNT 454.14 2,050.00 2,800.00 124.00 250.00 75.00 300.00 137.03 6,190.17 TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) Copyright (el 1996 form software only CPSystems, Inc. 3 The Sentinel - Estate Notice Form REV-1511 EX (Rev. 1-97) REV~1512 EX' (1~97) COMMONWEALTH OF PENNSYLVANIA INHERIT "'NCE TAX RETURN RESIDENT DECEDENT ESTATE OF Edward F. Sadowski SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, AND LIENS SSfJ 065-14-2820 OS/21/2005 FILE NUMBER 21-05-0497 Include unreimbursed medical expenses. ITEM NUMBER 1 DESCRIPTION Bennett Heating & Cooling - Maintenance AMOUNT 108.00 2 PP&L - Electric 45.70 3 Sprint - Telephone 46.52 TOTAL (Also enter on line 10, Recapitulation) $ 200.22 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1512 EX (Rev. 1~97) REV-1S13 EX' (9-00) COMMONWEAL.TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Edward F. Sadowski NUMBER I. SSif 065-14-2820 SCHEDULE J BENEFICIARIES OS/21/2005 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.Z)] 1 Helen Baker 21 River Road Mechanicvi11e, NY 12118 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Sister Brother Niece FILE NUMBER 21-05-0497 AMOUNT OR SHARE OF ESTATE 25% of Remainder 25% of Remainder 50% Remainder ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON IN. 15 THRU 18, AS APPROPRIATE. ON REV 1500 COVER SHEET II. NON- TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 2 Frank Sadowski Route 40, Box 573 Troy, NY 12182 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 0.00 TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) The LOi:\(ner Grou ,Inc. 3 Sharon A. Poselovich 29 Trottingham Drive Saratoga Springs, NY 12866 Form REV-1513 EX (Rev. 9-00) LAST WILL AND TESTAMENT I, EDWARD F. SADOWSKI, of South Middleton Township, Cumberland County, Pennsylvania, declare this instrument to be my Last Will and Testament, hereby expressly revoking all Wills and Codicils heretofore made by me. 1. I direct my executrix to pay all of my debts, funeral and administrative expenses as soon as may be done conveniently after my decease. 2. I authorize and empower my executrix to sell any realty owned by me at my death, and not specifically devised herein, at either public or private sale, and to give good and sufficient deeds therefor, in fee simple, as I could do ifliving. 3. I give, devise and bequeath all of my estate of every nature and wherever situate as follows: ~r2 Cu~fe.V ll'0S}'-f ~\~ - ;~~ iX\i\ O~ e~-\Q\c too\~ PY"(,-lil~,__:":>k\ dl~~ hu\eJ -- t\c"'\-fXlkt C f' e~~~k . r~X\\\\vcL nuS r\.!~, \la.\u_~ (a) My car and 50% of the residue to SHARON POSELOVICH; (b) 25% of the residue to HELEN BAKER; (c) All my tools and 25% of the residue to FRANK SADOWSKI; and (d) All my furniture is to be divided between SHARON, HELEN and FRANK and what is not wanted or taken is to remain with the house where I live, and now owned by JOYCE K. MORGAN. 4. I nominate and appoint SHARON POSELOVICH to be the executrix of this my last will and testament; she is to serve as such without bond. Should she die before my death, renounce or refuse to serve for any reason, or die leaving any of my estate unadministered, I nominate and appoint JASON POSELOVICH as substitute executor, also to serve as such without bond, with the same powers as are given herein to my executrix. 5. I hereby suggest that my personal representative retain the services of Irwin, McKnight & Hughes as attorneys in the settlement of my estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this (f/! day of March, 2002. 2' di~ft'<{/ J:;:d;~(;c-t<-"yJ~ EDWARD F. SADOWSKI (SEAL) Signed, sealed, published and declared by EDWARD F. SADOWSKI, the above-named testator, as and for his last will and testament, in the presence of us, who, at his request, in his presence and in the presence of each other have subscribed our names as witnesses hereto. ~ ,0, ," , ,~y)\"X....AJ..\ J j"/ "- ) ("I I 'n', f\' . , tA,; v"'-~j" ~-" I\. .'V.fi . ...~"1,' ._ 't- "J~' 1.1 '~!, r ,;,L_'-',' . ,,/' I ,.- '}(,.f', K.... .' Ii . - 'l.._..; .......:,..(._..-:::-'f!_.-li..._~;!-[. --- ACKNOWLEDGMENT AND AFFIDA VIT WE, EDWARD F. SADOWSKI, KAMELA S. CORi~MAN and SHARON L. SCHWALM, the testator and witnesses respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as his last Will and Testament, that he had signed willingly, that he executed it as his free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the Will as a witness and that to the best of their knowledge the testator was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. ~-t)~1'l.<c!'r ~d?~~~~<~c EDWARD F. SADOWSKI C::" I CLrr ' '. (~' '}'Vt.D..r\ KAMELA s. CORNMAN 1/1 i' . ,/1 I .... ,)(:..,~'/-~- j ~--l'{ ,XI--- X;./j I. I ( I -t b>-? t . ",v"-.,' .,.y _ ,". ,-_"".I'f" ,f ,,_<..-'.r.f" SHARON L. SCHWALM COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF CUMBERLAND Subscribed, sworn to and acknowledged before me by EDWARD F. SADOWSKI, the testator herein, and subscribed and sworn to before me by KAMELA S. CORi~MAN and SHARON L. SCHWALM, witnesses, this II day of March, 2002. .. ,") . c-:til.-- Public . -----=-fJotarial Se~-- Roger B. Irw;n, Notary Public Carlisle Bora, Cumberland County My Commission Expires Oct. 3, 2004 Member, PennsY'lvama Associallcn 01 Notaries fmM&TBank 499 Mitchell Road, MilIsboro, DE 19966 Mail Code DE-MB-12 Phone (888) 502-4349 Fax (302) 934-2955 June 8, 2005 Law Offices Irwin & McKnight West Pomfret Professional Building 60 West Pomfret Street Carlisle, Pennsylvania 17013-3222 ~~~@;UWII~ 1 ) )i1n~ ...."J.,.-,,; f R 'vV'I'} i\i\cKN1Gf:lT Re: Estate of' Edward F Sadowski Social Security: 065-14-2820 Date of Death: Mav 21, 2005 Dear Sir or Madam: Per your inquiry dated June 02, 2005, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: L Type of Account Checking Account Account Number 547816 Ownership (Names oj) Joyce K Morgan, Sharon Poselovich * Edward F Sadowski * Opening Date 07/01/78 Balance on Date of Death $3,318,34 Accl".J.ed Interest $ 0,00 Total $3,318.34 2, Type of Account Certificate of Deposit Account Number 03100391/161005 Ownership (Names oj) Edward F Sadowski * Opening Date 07/09/91 Closed 06/02/05 Balance on Date of Death $40,000,00 Accrued Interest $ 51,22 Total $40,051.22 Please be advised, there was no safe deposit box found for the above decedent. * For further account information, regarding ownership, closures and/or reimbursement offunds, etc., please call the High Street Carlisle Office # 717- 240-4536. Sincerely, ". '/' -'1i7Yzyt-' ff "?j'C'e;/ Nancy Clagett Records Management ----- COMMONWEAL TH OF PENNSYL VANIA : 55 COUNTY OF CUMBERLAND Sharon A. Poselovich , being duly sworn according to law, deposes and says that she is the Executrix of the Estate of Edward F. Sadowski , late of South Middleton Township , Cumberland County, Pennsylvania, deceased and that the within is an inventory made by Sharon A. Poselovich , the said Executrix of the entire estate of said decedent, consisting of all the personal property and real estate, except real estate outside the Commonwealth of Pennsylvania, and that the figures opposite each item of the Inventory represent it's fair value as of the date of decedent's death. 4b- ct. /J~dI..,L Sharon A. Poselovich, Executrix Sworn and subscribed before me, this .dl?'!:b day of J.!J.!.L, 2005. } } } } } } } 29 Trottingham Drive ~A~E~ Notary Public, State of New.... No. 01 Ll6112391 Qualified in Saratoga CountY a Commission Expirn .July 06, 20~ Date of Death 21 Day Saratoga Springs. NY 12866 Address 05 Month 2005 Year INSTRUCTIONS C) f-..) c::::::::> ~ C.FI 1. An inventory must be filed within three months after appointment of personal representative. :~ G") I 2. A supplement inventory must be filed within thirty days of discovery of additional assets. --0 3. Additional sheets may be attached as to personalty or realty. l'0 .j7 -..l 4. See Article IV, Fiduciaries Act of 1949. ~ <l.l '" " <l.l <.J .g <l.l g Cl >-- -;;; .g" I >- f- cr. C I ~ '-U i$ 3 ;; <l.l f-I " '-U f- 0 > .... < 0 , .~ ::r:: IJ,., r- >. 0 0 '-' Cl 5 <.> 0 en v; a/j ~ <( c ~ -II ~ ~ >IJ 11 c '" >IJ ~ ::r:: IJ,., ,. cr. <l.l .:l-. >. Z b ....J ....J (5 r.r.; """ IJ,., c ;g 211 r-- <( "0 .~ 0"- ~ ~ <( >IJ Cl ~ >. 8 ~. 9 ;> 0 Z C:t. C:t. 'i: ..:: ;;J 0 <( ~ Ol ..;c <r. Z CI'l Cl OJ 0 ~ ~ ~ z i$ u .... , - C:t. c '" r"" <( Cl U1 i$i "I ..... "0 01 IJ,., ~ c 04 0 0::1 ci '" e<: Z "- ;:: -r 0 II I '" E "0 ..:..: :;; r~ ~ 0 ....J r;-' 0 Inventory of the real an personal estate of EDWARD F. SADOWSKI , deceased 1. M&T Bank - Certificate of Deposit - #031003911161005. . . . . . . . . . . . . . . $40,051.22 2. M&T Bank - Checking Account - #547816 . . . . . . . . . . . . . . . . . . . . . . . . . . 1,106.11 TOTAI..I.... e"................................................. $41,157.33 J.t....."..., ~Yy. ~,{ -', _.. t_ .:. .~}.) \..~:... .' .-i.......;".., ,-....;;a COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-"62 EX!" -961 RECEIVED FROM: PENNSYL VANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT IRWIN ROGER B ESQ 60 W POMFRET ST CARLISLE, PA 17013 _u_____ fold ESTATE INFORMATION: SSN: 065-14-2820 FILE NUMBER: 2105-0497 DECEDENT NAME: SADOWSKI EDWARD F DATE OF PAYMENT: 08/01/2005 POSTMARK DATE: 08/01/2005 COUNTY: CUMBERLAND DATE OF DEATH: OS/21/2005 NO. CD 005640 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $4,458.84 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: CHECK# 022161 SEAL INITIALS: JA RECEIVED BY: REGISTER OF WILLS . - I $4,458.84 GLENDAFARNERSTRASBAUGH REGISTER OF WILLS