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HomeMy WebLinkAbout02-17-06 Register of Wills Cumberland County Courthouse Carlisle, PAl 70 13 .JOHN M. EAKIN ATTORNEY AT LAW MARKET SQUARE BUILDING MECHANICS BURG, PA. 17055 February 16,2006 Re: Estate of Mary Tarquino File # 21-05-01117 Gentlemen: Enclosed is the inheritance tax to be filed in the above estate Very truly yours, John M. Eakin n >] .c' : 11 J I (j; ~:..., j.. '_-l ..- r: TELEPHONE 1717) 766-3172 FAX (717) 691-3291 REV-l500 EX + (~) '* COMMONWEALTH OF . . PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0001 DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT I- Z W C W o w c TARQUINO MARY J. DATE OF DEATH (MM-Do.Year) DATE OF BIRTH (MM-OQ.Year) 12/03/2005 09/24/1917 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) OFFICIAl USE ONLY FILE NUMBER 2 1 -05 0 1 1 1 7 ""'COONTYCciiif --vEAR- - - NiiiiiiER- - SOCIAL SECURITY NUMBER 1 75- 0 3 - 1 938 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER ~ lIl::~1I) U O:lIl:: wO-u :z:oo U 0:....1 O-lD 0- c( 00 1. Original Return D 4. Limited Estate 00 6. DecedentDied Testate (Allach copy of Will D 9. Litigation Proceeds Received D 2. Supplemental Return D 4a. Future Interest Compromise (dale of deaIh aIler 12-12-82) D 7. Decedent Maintained a Living Trust (Allach copy of Trust) D 10. Spousal Poverty Credit (dale of deaIh beIween 12-31-91 and 1-1-95) D 3. Remainder Return (dlieofdealhpriorm 12-13-82) D 5. Federal Estate Tax Return Required _ 8. Total Number of Safe Deposit Boxes D 11. Election to tax under Sec. 9113(A) (Allach Sch 0) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS John M. Eakin Market Square Building FIRM NAME (If Applicable) ~ z w c z o 0- Il) W 0: 0: o U TELEPHONE NUMBER 717 766-3172 Mechanicsburg, PA 17055 z o i= ~ :J l- ii: <C o w 0:: 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) D Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Properly (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. Charitable and Governmental BequestslSec 9113 Trusts for which an eleclion to tax has not been made (Schedule J) OFFICIAL USE ONLY " \ ,I .., ......... ~ --) t":~; 14,632.22 __.J ---, ,',) I I \ f'-.) (8) 14,632.22 10,487.30 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES z o i= ~ :J "- :IE o CJ >< ~ 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 19. Tax Due x _ (15) X _(16) X .12 (17) 4,144.92 X .15 (18) (19) 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 20. 0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT (11) (12) (13) 10,487.30 4,144.92 (14) 4,144.92 621.74 621.74 > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < Decedent.'s Com lete Address: STAEET ADDRESS 17 Wind in Hill Drive CITY Mechanicsburg STATE PA ZIP 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1 ) 621.74 31.09 Total Credits (A + 8 + C) (2) 31.09 3. InteresVPenalty if applicable D. Interest E. Penalty T otallnteresUPenalty ( 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. (5A) 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58) 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; ........................................................................... D 00 b. retain the right to designate who shall use the property transferred or its income; ........................................ D 00 c. retain a reversionary interest; or ...................................................................................................... D 00 d. receive the promise for life of either payments, benefits or care? ............................................................. D 00 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.............................................................................................. D 00 3. Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death? ................. D 00 4. Did decedent own an Individual Retirement Account. annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... D 00 0.00 590.65 590.65 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. <-.. ~d6 DATE /b ADDRESS Market quare Building MechanicsburQ, PA 17055 For dates of death on 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) (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% [72 P.S. ~9116 (a) (1.1) (ii)l. The statute does not exemot 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 twenty-one 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% [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%, except as noted in 72 P.S. ~9116(1.2) (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% [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-1508 EX + (6-98) 4* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF TARQUINO. MARY. J. FILE NUMBER 21 05 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. 01117 ITEM NUMBER .1. DESCRIPTION Members First Federal Credit Union - Savings Account 37243-00, See attached VALUE AT DATE OF DEATH 58.72 2. Members First Federal Credit Union - Checking Account t37243-11, See attached . 3,900.53 3. Members First Federal Credit Union - Money Management Account 37243-05 See attached 9,995.90 4. Cash 667.00 5. AARP Refund 10.07 TOTAL (Also enter on line 5, Recapitulation) $ (If more space Is needed, insert additional sheels of the same size) 14632.22 SAVINGS ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner CHECKING ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner MONEY MANAGEMENT ACCOUNT: Account Number/Suffix Date Account Established . Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner Estate of: MARY J. TARQUINO Date of Death: 12/01/2005 Social Security Number: 175-03-1938 ~lst MEMBERS 1st FEDERAL CREDIT UNION 37243 -00 04/02/1984 $58.72 $.00 $58.72 None 37243 -11 09/27/1986 $3,900.53 $.00 $3,900.53 None 37243 -05 07/01/1989 $9,995.90 $.00 $9,995.90 None Mf'fBERS 1ST FEDERAL CREDIT UNION ~ d/o~ Denise A. Wolfe I Insurance Services Supervisor January 13, 2006 5000 Louise Drive · Po. Box 40 · Mechanicsburg, Pennsylvania 17055 . (717) 697-1161 · www.members1st.org REV-1511 EX + (12-99) .. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF TARQUINO. MARY. J. SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS Debts of decedent must be reported on Schedule I. FILE NUMBER 21 05 01117 ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Gordon's Memorial - graves ide marker 410.00 2. Robert S. Sellers Funeral Home 9,396.00 3. Plasterer's Florist and Greenhouses . 164.30 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (5) Social Security Number(s)IEIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees John M. Eakin 400.00 3. Family Exemption: (If decedenfs address is not the same as daimanfs, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Letters Testamentary 102.00 5. Accountanfs Fees 6. Tax Return Prepare(s Fees 7. Register of Wills- Filing Fee 15.00 - TOTAL (Also enter on line 9, Recapitulation) $ 10.487.30 (If more space is needed, insert additional sheets of the same size) ..v~':".."* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER III 1/'"'\ MARY .I 21 05 01117 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 pnclude outright s~usal distributions. and transfers under Sec. 9116 (a)(1. )) 1. Karen T. Danner niece 1/3 of residue 4703 Rumford Court Jamestown, NC 27282-8584 2. John C. Tarquino nephew 1/3 of residue . 50 Strayer Drive Carlisle, PA 17013 3. Mark A. Tarquino nephew 1/3 of residue 1308 Scotland Avenue Chambersburg, PA 17201-1326 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-l500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. - TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-l500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128.0601 REV.1162 EX(11.961 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 006343 EAKIN JOHN M MARKET SQUARE BUILDING MECHANICSBURG, PA 17055 ACN ASSESSMENT CONTROL NUMBER AMOUNT __nun fold 101 $590.65 ESTATE INFORMATION: SSN: 175-03-1938 FILE NUMBER: 2105-1117 DECEDENT NAME: TARQUINO MARY J DATE OF PAYMENT: 02/17/2006 POSTMARK DATE: 02/16/2006 COUNTY: CUMBERLAND DATE OF DEATH: 12/03/2005 TOTAL AMOUNT PAID: $590.65 REMARKS: EAKEN JOHN M CHECK# 2446 SEAL INITIALS: MG RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS \ ( ~ ~ -5>' D- c) o ~ o ~%o 1(. ~ ::> ~ ~ u- 0 - ~ "'" :: -to- 0:.... :\ %~ 04: -: - to- 9 0.. ~ ~ ~'-%C) 4. rc Ul ex: :: U1~~~ '_~_ : ..., ~ ~ ~ ":2..: u ~'Gt?% \" ,_ %oct ~ ~ ~~ ~ r..... 0;..1 ~ ~ "0 - , .. ' ~ r. \.Ii'O " \ :;- ~~ <;:~~ ~~~ ~~ ~ '-\ ~, ~ - '- ~~ --'J ~~~ ~V\ ~~ ~~ ~ ~ ~ ~ ~~-~ ~~',~ '\ . \.; ~. "0 ..-C') ~ ~ ~,--C. ~..",: ~ cl C'~ ~ ~~ ~ -:::::---.... (- ~ (.... ~(~ ~ :~.J -.G-S. :) <:::J ~ \ 1\ ~ ... · (0 ... SCA 19- to" uTi ~& ~!. \I.....