HomeMy WebLinkAbout08-01-05
OFFICIAL USE ONL Y
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
REV-1S00 EX' (6-00)
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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
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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
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OFFICI'AL;USE ONLY:'Xl
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(-~)
(1)
(2)
(3)
None
None
None
, ,:'")
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,.-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
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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.
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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
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too\~ PY"(,-lil~,__:":>k\
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(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.
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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
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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.
..
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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
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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. }
}
}
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}
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}
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
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1. An inventory must be filed within three months after appointment of personal representative.
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2. A supplement inventory must be filed within thirty days of discovery of additional assets.
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3. Additional sheets may be attached as to personalty or realty.
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4. See Article IV, Fiduciaries Act of 1949.
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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
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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
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TOTAL AMOUNT PAID:
REMARKS:
CHECK# 022161
SEAL
INITIALS: JA
RECEIVED BY:
REGISTER OF WILLS
.
-
I
$4,458.84
GLENDAFARNERSTRASBAUGH
REGISTER OF WILLS