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HomeMy WebLinkAbout04-03-06 (2) . -tI REV . 1100 EX . (...., w ~ ~::!cn olll::~ w~g :z:O..J olEm ~ cc *' OFFICiAL USE ONLY I REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 21 05 COUNTY CODE YEAR SOCIAL SECURITY NUMBER NUMBER 0'130 172-24-9605 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER o 1. Original Return o o ~ o 2. Supplemental Return o 4a. Future Interest Compromise (date of death after 12-12-82) o 7. Decedent Maintained a living Trust (Attach copy ofTrust) o 10. Spousal Poverty Credit (date of death between """""""""""""""",~,~,;~,1;~~",,:,~,~,,~;:1';'~~"""""""i"'i"I""""i"""'i""""""","I'I"""'",.,'""""i"'"""""".,,, Illele~.~,g!iN~I...,IN.gMI,N.i'I!iU~~.[aJIJt; COMPLETE MAILING ADDRESS 20. 0 Copyright 2000 form software only The Lackner Group, Inc. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 ~ z w o w frl o DECEDENT'S NAME (LAST, FIRST. AND MIDDLE INITIAL) Costello, Joanne C DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) 03/13/2005 11/22/1930 o 3. Remainder Return (date of death prior to 12-13-82) o 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (Attach Sch 0) 3015 Eastern Boulevard York, PA 17402 (1 ) None (2) None (3) None (4) None (5) 10,000.00 (6) None (7) None (9) 2,275.00 (10) OFFICIAL OOE ONLY """'\ c:! ~''''''~~ ~_.,) (.,) (8) 10,000.00 (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) 4. limited Estate 6. Decedent Died Testate (Attach copy of Will) 9. litigation Proceeds Received ~ z ~ IRM NAME (If applicable) ~ Law Office of Donald L Reihart ~ ELEPHONE NUMBER 717/755-2799 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) z o i= j ::I ~ ii: cc o w III:: 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) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) (11 ) 2,275.00 7,725.00 12. Net Value of Estate (Line 8 minus Line 11) (12) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (13) (14) 7,725.00 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15.Amount of Line 14 taxable at the spousal tax rate, x .00 (15) or transfers under Sec. 9116(a)(1.2) z 7,725.00 .045 (16) 0 16.Amount of Line 14 taxable at lineal rate x ~ ~ ::I ~ 17.Amount of Line 14 taxable at sibling rate x .12 (17) ~ 0 0 S 18. Amount of Line 14 taxable at collateral rate x .15 (18) 19. Tax Due (19) 347.63 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 347.63 Form REV-1500 EX (Rev. 6-00) pt. - Decedent's Complete Address: STREET ADDRESS 2352 State Street CITY Harrisburg I STATE PA 'ZIP 17103 Tax Payments and Credits: 1. Tax Due (Page 1 line 19) (1) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 347.63 Total Credits (A + B + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (0 + E) 4. If line 2 is greater than line 1 + line 3, enter the difference. This is theOVERPA YMENT. Check box on Page 1 line 20 to request a refund 5. If line 1 + line 3 is greater than line 2, enter the difference. This is theTAX DUE A. Enter the interest on the tax due. B. Enter the total of line 5 + 5A. This is theBALANCE DUE (3) 0.00 (4) (5) 347.63 (5A) (5B) 347.63 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;............................................................................. ~ ~ ~: ~::::~ ~h~e~;~:i~~:~s:~~;~s~~~. ~~~~~ .~.~~. ~.~~. :.~.~:.~_~~ .~~~.~.~~~~~~~. .~.~ .i.t~. ~~.~~.~~:.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'~~::::::::::: ~~.'''. ~ d. receive the promise for life of either payments, benefits or care?........................................................... ~ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?. .... ..... .... ...... ...... ........ ....... ......... ............ ....... ..... .............. ...... ... ... .... ..... ... 0 ~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... 0 ~ 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. 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, correct and complete. Declaration preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATU E OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS Kathleen Fouse DATE 2352 State Street Harrisburg, Pa 17103 ADDRESS William Costello 4950 Janelle Drive Harrisburg, Pa 17112 ADDRESS Donald L Reihart 3015 Eastern Boulevard York, PA 17402 LING RETURN J~/~ 5 /0 DATE - ... " ,:5,/2 7,/ C' .G DATE For dates of death on or after July 1, 1994 and before IA-'- surviving spouse is 3% [72 P.S. ~9116 (a) (1.1) (i)). ".~ ~~~ For dates of death on or after January 1, 1995, the tax [72 P.S. ~9116 (a) (1.1) (ii)]. The statutedoes not exen of assets and filing a tax return are still applicable even '<~ rnposed on the net value of transfers to or for the use of the For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from, parent, an adoptive parent, or a stepparent of the child i~ The tax rate imposed on the net value of transfers to or fl 1.2) [72 P.S. ~9116 (a) (1)). The tax rate imposed on the net value of transfers to or fo under Section 9102, as an individual who has at least one ~ ~ ~ \)~ ----~ ~~.5:~ \'~\~'" .J \( ~ \.~ , ~. ~ ~ ").. ~ ~\\..,,~~ ~. ~\ ~~ \~\-~ of transfers to or for the use of the surviving spouse is 0% use from tax, and the statutory requirements for disclosure Inly beneficiary. ~ars of age or younger at death to or for the use of a natural 9al beneficiaries is 4.5%, except as noted in 72 P.S. ~9116 ings is 12% [72 P.S. ~9116 (a) (1.3)]. A sibling is defined, :edent, whether by blood or adoption. *' SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Costello, Joanne C I FILE NUMBER 21 - 05 - Oq3.0 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 VALUE AT DATE OF DEATH 10,000.00 Proceeds from Settlement Facility- DCT Received March 2006 TOTAL (Also enter on Line 5, Recapitulation) 10,000.00 . SCHEDU..E H RJNERAL EXPENSES & ArlVIINISlRA lIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Costello, Joanne C I FILE NUMBER 21 - 05 - oq 30 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) I EIN Number of Personal Representative(s): Street Address City State Zip - Year(s) Commission paid 2. Attorney's Fees Law Office of Donald L Reihart -- Donald L Reihart 2,250.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Register of Wills, additional probate fee 15.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 Register of Wills, file return 10.00 TOTAL (Also enter on line 9, Recapitulation) 2,275.00 . SCHEDULE J BENEFICIARIES COMMONVVEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Costello, Joanne C I FILE NUMBER 21 - 05 - oq ~O RELATIONSHIP TO AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE n.. u... I.. Trll.....'.., I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 Kathleen Fouse Daughter 14.28% 2352 State Street Harrisburg, Pa 17103 2 William Costello Step-son 14.28% 4950 Janelle Drive Harrisburg, Pa 17112 3 Randy Fisher Son 14.28% 2995 Rosstown Road Wellsville, Pa 17365 4 Scott Fisher Son 14.28% 2295 Rosstown Road Wellsville, Pa 17365 See Continuation Schedule(s) attached Enter dollar amounts for distributions shown above on lines 15 through 17, as appropriate, on Rev 1500 cover shee t II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE'" Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of Costello, Joanne C also known as , Deceased No. 21 - 05 - 0 Cj 3. 0 Date of Death 3/13/2005 Social Security No. 172-24-9605 Kathleen Fouse William Costello The Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following Inventory include all of the personal assets wherever situate and all of the real estate located in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that the Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this Inventory. l!We verify that the statements made in this Inventory are true and correct. IlVVe understand that false statements herein are made subject to the penalties of 18 Pa. C. S. Section 4904 relating to unsworn falsification to authorities. Attorney: Donald L Reihart Personal Represe~ . ./7 Signature:. Yb~~/i~./~-e Kathleen F ous~ Signature: W~~ l..;.~ William Costello I.D. No.: 07421 Signature: Address: 3015 Eastern Boulevard York, PA 17402 Address: Kathleen Fouse 2352 State Street Harrisburg, Pa 17103 Telephone: (717) 755-2799 Telephone: Dated: Personal PrODertv Proceeds from Settlement Facility- DCT Received March 2006 10,000.00 Total Personal Property $10,000.00 (Attach additional sheets if necessary) Total Personal Property' and Real Estate $10,000.00 AFFIDAVIT OF PERSONAL REPRESENTATIVE COMMONWEALTH OF ~l/2''''~ Yt/tlc1lA' <<-. : CO~::n:: app-f!:::bSe me, a Nota~ Public, in and f~r said County, Kathleen Fouse who being duly sworn according to law, says that the within Inventory of the personal property and real estate which were of Joanne C Costello, late of Camp Hill Borough, Cumberland County, is true and correct to the best of her knowledge, information and belief. Swor~ afJP subscribed to before me this ,rl'u day of J1AAv~ , 2006. 1 I C~ I ;~;twY , ~ - j .~'" ~ ~-/ . ~/ t? ,'~6d--L Kathleen Fouse, Co-Executor c COMlvl0NWE Of PENNSYLVANIA Notarial Seal ~ L. Saxton, Notary Public Springettsbuly lWp., York County My Commission Expires lune 2. 2007 Member, Pennsylvania Association of Notaries AFFIDAVIT OF PERSONAL REPRESENTATIVE f) - . COMMONWEALTH OF bllh~tft/a/Jv;>'L '/ //" I COUNTY OF [. t j fL . Personally appealed before me, a Notary Public, in and for said County, William Costello who being duly sworn according to law, says that the within Inventory of the personal property and real estate which were of Joanne C Costello, late of Camp Hill Borough, Cumberland County, is true and correct to the best of his knowledge, information and belief. Sworn a~subscriJ}ed to bef9re me this il7 cay of ?J7tfl~--- , 2~ ~ Jl'lrffa~~ ')'U '/1 :/ /"-, 7/1 A :1.. /U /0 ~jl. -11~ William Costello, Co-Executor COMMONW ' OJ: pENNSYLVANIA Notarial Seal Karen L. Saxton, Notary Public ~ Twp., York County My Commission Expires June 2, 2007 Member, Pennsylvania Association of Notaries ... I. LAST WILL AND TESTAMENT I, JOANNE C. .COSTELLO, of 1911 Rudy Road, Harrisburg, County of Dauphin, Pennsylvania, do hereby make, publish, and declar~ this to be my LAST WILL AND TESTAMENT, revoking any and all prior wills and codicils, in manner following, that is to say, FIRST, that I dir~ct that my Personal Representative shall pay all of my just debts and funeral e~penses as soon as this shall be practicable .. SECOND, that- upon my death, I give, devise, and bequeath all of my property, real, personal, and mixed, to my husband, JOSEPH J. COSTELLO. THIRD, that- if my husbat~d has predeceased me, .or has failed to ( .. survive me for a. period of at least ninety (90) days, or if our deaths should occur in such a manner that it cannot be determined which of us has predeceased the other, then r give, devise, and bequeath all of my property, real, personal, ~nd mixed, to be divided in the following manner: a. I give and bequeath my birthstone ring to LISA SALINGER. b. I give and bequeath my eat's eye ring to DARLENE FISHER. c. I give and bequeath my two di~mond rings, one of which has a square sett.ing and was a gift from my mother, Ruth Heiges,' and one teardrop opal nec](lace with a diamond setting and matching earrings, to KATHLEEN RUTH FOUSE. 4 d. I give and bequeath my collector's pieces of currency and coins to WILLIAM COSTELLO, to dispose of as he sees fit. . e. I give, devise, and bequeath all of the rest, residue, and remainder.' of my property, real, personal, and mixed, to be divided equally among the following individuals: WILLIAM COSTE-LLO, JOSEPHINE SALINGER, JOSEPH COSTELLO, JR., FLOYD COSTELLO, KATHLEEN FOUSE, RANDY FISHER, and SCOTT J. 'F~SHER. FOURTH ,. that I hereby appoint my husband, JOSEPH J. COSTELLO, as the Executor of my estate. If he is unable or unwilling to perform in this 'capacity, then I appoint KATHLEEN FOUSE and WILLIAM COSTELLO as the Co-Executor~.. I direct that my Personal Representatives sha~l not be/required to post bond in this or in , .. any other jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 18th day of July, 1990. WE, the witnesses whose names r~J~. r~Qlo J:ANl'fE C. COSTEr; 0 . are hereto subscribed, DO CERTIFY that on the 18th day of July, 1990, the Testatrix above named did subscribe her name to the foregoing instrument, and, in ~ to the execution thereof, ~hich ~e herebY do in the presence of the TestatriX and of each other on the date of the said Will. ~E~ 'WITNESS WITN '"",. :; t~ i ."