HomeMy WebLinkAbout07-31-08 (3)15056051047
REV-15 0 0 EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue
Bureau of Individual Taxes Countv Code Year File Number
Po Box 2sosol INHERITANCE TAX RETURN ~ c _
Harrisburg, PA 17128-0601 RESIDENT DECEDENT ~ t ~ ~ ~ ~ ~ ~
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
1 ~~ 0 2 4 9 9 0 5 1 2 2 4 2 0 0 7 0 4 2 0 1 x 1 5
Dw ecient ;Lest Name Suffix D~:eedents Fii ~l Name MI
Y A S K O S O P H I E E
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Sh x.se's ~~,rial 5r~ unty Niii~iber
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
a 1. Original Return O 2. Supplemental Return
O 4. Limited Estate O 4a. Future Interest Compromise (date of
death after 12-12-82)
O 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust
(Attach Copy of Will) (Attach Copy of Trust)
O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death
between 12-31-91 and 1-1-95)
O 3. Remainder Return (date of death
prior to 12-13-82)
O 5. Federal Estate Tax Return Required
Q 8. Total Number of Safe Deposit Boxes
O 11. Election to tax under Sec. 9113(A)
(Attach Sch. O)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number
A n t h o n y L. D e L u c a E s q. 7 1 7 ~? 5 8 6',8 4 4
Firm Name (If Applicable)
First line of address
1 1 3 F r o n t
Second line of address
P.O. B o x 3 5 8
City or Post Office
S t r e e t
B o i l i n g S p r i n g s
Correspondent's a-mail address
State
P A
ZIP C d
REGISTERa .~ ILLS U~NLY -. ;
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DATE FILED VD
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1 7 0 0 7
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 of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SI_ GNATUA `OF PE S~ ON RES NSIBLE FOR FILING RETURN ~ ~ ~ ~ ~ * -~ DAT
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USE ORIGIN/[L FORM ONLY
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Side 1
15056051047 15056051047
15056052048
REV-1500 EX
Decedent's Name: Decedent's Social Security Number
1 8 6 2 4 9 9 0
5
RECAPITULATION
1. Real estate (Schedule A) . .......................................... .. 1. 0 • 0 0
2. Stocks and Bonds (Schedule B) ..................................... .. 2. 0 . 0 0
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... .. 3. 0 • 0 ~
4.
9 9 ( ) ...........................
Mort a es & Notes Receivable Schedule D 4.
.. 0 ~ 0 0
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ...... .. 5. 5 8 4 4 4 • 7 7
6 Jointly Owned Property (Schedule F) O Separate Billing Requested ..... .. 6. 0 , 0 0
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
0
0
0
(Schedule G) O Separate Billing Requested...... .. 7. .
8. Total Gross Assets (total Lines 1-7) ................................. ... 8. 5 8 4 4 4 7 7
9. Funeral Expenses & Administrative Costs (Schedule H) .................. ... 9. 7 9 0 1 2 3
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............. ... 10. 3 1 6 . 0 0
11. Total Deductions (total Lines 9 & 10) ................................ ... 11. 8 2 1 7 . 2 3
12. Net Value of Estate (Line 8 minus Line 11) ........................... ... 12. 5 0 2 2 7 . 5 4
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) ..................... ... 13. 0 0 0
14. Net Value Subject to Tax (Line 12 minus Line 13) ..................... ... 14. 5 0 2 2 7 . 5 4
TAX COMPUTATION -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 .0 _ . 1 5.
16. Amount of Line 14 taxable
5 0 2 2 7 5 4
16
at lineal rate X .0 _ .
17. Amount of Line 14 taxable
at sibling rate X .12 17.
18. Amount of Line 14 taxable
at collateral rate X .15 18.
19. TAX DUE ....................................................... ..19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
n
~ Side 2
15056052048
2 2 6 0. 2 4
2 2 6 0• 2 4
O
15056052048
REV-15D0 EX Page 3 File Number
Decedent's Complete Address:
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19) (1) $ 2 , 2 6 0 . 2 4
2. CreditslPayments
A. Spousal Poverty Credit - 0 -
__ __
B. Prior Payments _ 0 _
C. Discount _ 0 _
Total Credits (A + B + C) (2) - 0 -
3. InterestlPerialty if applicable
D. Interest - 0 -
E. Penalty _ 0 _
Total Interest/Penalty (D + E) (3) - 0 -
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2, 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) $ 2 , 2 6 0 . 2 4
A. Enter the interest on the tax due. (5A) _ 0 _
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) $ 2 , 2 h 0 2 4
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 :.......................................................................................... ^
b. retain the right to designate who shall use the property transferred or its income :............................................ ^
c. retain a reversionary interest; or .......................................................................................................................... ^
d. receive the promise for life of either payments, benefits or care? ...................................................................... ^ 0
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. ^
3. Ditl decedenl own an "in trust for" or payable upon death bank account or security at his or her death? .............. ^
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ ^
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 January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse
is three (3) percent [72 P.S. §9116 (a) (1.1) (i)].
For dates of deai:h 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 zero (0) percent
[72 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 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 zero (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 four and one-half (4.5) percent, 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 twelve (12) percent [72 P.S. §9116(a)(1.3)]. Asibling 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 + (t-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Sophie E. Yasko
SCHEDULE E
CASH, BANK DEPOSITS, & M{SC.
PERSONAL PROPERTY
FILE NUMBER
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 VALUE A7 DATE
NUMBER DESCRIPTION OF DEATH
1. Checking Account, #9830275088, at M&T Bank
$17,099.75
2.
3.
Money Market Account, #1051081564, at Sovereign 140,889.02
Bank
Miscellaneous items of personal property. See
attached appraisal.
456.00
TOTAL (Also enter on line 5, Recapitulation) I $ 5 $ , 4 4 4 . 7 7
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX+ (10-06)
SCHEDULE H
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES &
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Sophie E. Yasko
Debts of decedent must be reported on Schedule I.
ITEM
NUMBED DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1.
e. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s) Mary Ann Marte 2,899.00
Street Address 837 Kiehl Drive
city Lemoyne , state PA Zip 1 7 0 4 3_
Year(s) Commission Paid: 2 0 0 8
2.
3. AtlorneyFees Anthony L. DeLuca, Esquire
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant 2, 400.00
Street Address _____
City State Zip __`
Relationship of Claimant to Decedent
4. Probate Fees 1 6 6.0 0
5. Accountant's Fees for federal and state fiduciary returns 400.00
6. Tax Return Preparer's Fees
~. Legal advertising - Cumberland Law Journal 75.00
8. Legal Advertising - The Sentinel 174.58
9. Filing fee for Inheritance tax and Inventory 30.00
10. Church Services, Flowers and other funeral expenses 551.66
11. Our Daily Bread - Funeral luncheon 1,204.99
TOTAL (Also enter on line 9, Recapitulation) $ 7 ~ 9 01.2 3
(If more space is needed, insert additional sheets of the same size)
REV-1512 E;K+ (12-03)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE 1
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
ESTATE OF FILE NUMBER
Sophie E. Yasko
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
(If more space is needed, insert additional sheets of the same size)
REV-1513 EX+ (9-00)
SCNEDIJLE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Sophie E. Yasko
FILE NUMBER
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not Llst Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
1. Mary Ann Marte Daughter 50$
837 Kiehl Drive
Lemoyne, PA 17043
2. John D. Yasko, Jr. Son 50~
9337 Via Elegante
Wellington, Florida 33411
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 TH ROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ -0-
(If more space is needed, insert additional sheets of the same size)
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