HomeMy WebLinkAbout02-23-10J 1505607121
REV-1500 EX (06.05,
PA Department of Revenue OFFICIAL USE ONLY
Bureau of Individual Taxes County Code Year File Number
Po sox 2aosol INHERITANCE TAX RETURN
Harrisbu , PA 17128-0801 RESIDENT DECEDENT 2 1 0 9 1 1 0 1
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
Date of Birth
1 7 9 4 4 9 3 7 0 1 0 3 1 2 0 0 9 0 1 0 7 1 9 4 7
Decedent's Last Name Suffix
Decedent's First Name MI
Y I N G E R J O Y C E
(If Applicable) Enter Surviving Spouse's Information Below E
Spouse's Last Name Suffix
Spouse's First Name MI
Y I N G E R J A C K
Spouse's Social Security Number R
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
FILL INAPPROPRIATE OVALS BELOW REGISTER OF WILLS
a 1. Original Return ~ 2. Supplemental Return
3. Remainder Return (date of death
4. Limited Estate ~ prior to 12-13-82)
4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required
death after 12-12-82)
QX 6. Decedent Died Testate ~ 7. Decedent Maintained a Livin Trust
(Attach Copy of Will) 9 8. Total Number of Safe Deposit Boxes
(Attach Copy of Trust)
9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A)
between 12-31-91 and 1-1-95) (Attach Sch. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
Name
Daytime Telephone Number
M U R R E L W A L T E R S I I I E S Q 7 1 7 6 9 7 4 6 5 0
Firm Name (If Applicable)
REGISTE ~F WILLS US _ LY
First line of address _>~ _~~_ '~'I r ~ r° ~7
wry-- 4";J ~., i~
~rn
5 4 E A S T M A I N S T R E E T '~'
L~~J~ W r:;r
Second line of address ; f.
7 -~
~} Cr 2s+ ' is ~
> -~ - .
City or Post Office ~.._ ~ tta - ` "
State ZIP Code ATE FILED r ~ r'r~t
M E C H A N I C S B U R G P A 1 7 0 5 5 ~'~''''
Correspondent's a-mail address:
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.
SIGNATU E OF RSO RESPON LE FOR FILING RETURN
DATE
A RESS
CK R 155 ANBURY DRIVE ENOLA
SIGNATURE PA O T REPRESENTATIVE P A 17 0 2 5
ADDRESS ~ - D~~ ~ ( O
MURRE R ALTERS E 54 E. MAIN ST MECHANICSBURG
PLEASE USE ORIGINAL FORM ONLY PA 17055
Side 1
L 1505607121 1505607121
J
1505607221
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: J O Y C E E• Y I N G E R 1 7 9 4 4 9 3 7 0
RECAPITULATION
1. Real estate (Schedule A) ........................................ 1.
2. Stocks and Bonds (Schedule B) .................................. 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3.
4. Mortgages & Notes Receivable (Schedule D) ................. .... ... 4.
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) .... ... 5. 3 3 6 2 7. 5 1
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested .... ... 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) ^ Separate Billing Requested ..... .. 7. •
8. Total Gross Assets (total Lines 1-7) .................... ..... .. 8. 3 3 6 2 7 • $ 1
9. Funeral Expenses & Administrative Costs (Schedule H) ......... ..... .. 9. 6 7 2 . 0 0
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ..... ..... .. 10.
11. Total Deductions (total Lines 9 & 10) .................... ..... .. 11. 6 7 2 . 0 0
12. Net Value of Estate (Line 8 minus Line 11) .................. ..... .. 12. 3 2 9 5 5. 5 1
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) ............ .... .. 13. •
14. Net Value Subject to Tax (Line 12 minus Line 13) ............ .... .. 14. 3 2 9 5 5. 5 1
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 .o _ 3 2 9 5 5. 5 1 15. 0. 0 0
16. Amount of Line 14 taxable
at lineal rate X .0 _ 0 . 0 0 16. 0. 0 0
17. Amount of Line 14 taxable
at sibling rate X .12 0. 0 0 17, 0. 0 0
18. Amount of Line 14 taxable
at collateral rate X .15 0. 0 D 18 0. 0 0
19. Tax Due ................................................19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
L 1505607221 1505607221
0. 0 0
REV-1500 fiX Page 3
Decedent's Complete Address:
File Number
21 09 1101
DECEDENT'S NAME
JOYCE E. YINGER
STREET ADDRESS
2155 BANBURY DRIVE
CITY STATE zip
ENOLA PA 17025
Tax Payments and Credits:
1• Tax Due (Page 2 Line 19)
2. CreditslPayments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
3. InteresUPenalty if applicable
D. Interest
E. Penalty
0.00
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.
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
(3) 0.00
(4) 0.00
(5) 0.00
(5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0.00
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 : ...................................................................... ^ 0
b. retain the right to designate who shall use the property transferred or its income; ............................... ^ X^
c. retain a reversionary interest; or ................................................................................................ ^ ^Q
d. receive the promise for life of either payments, benefits or care? ....................................................... ^ ^X
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ....................................................................................... ^ ^X
3. Did decedent own an "intrust for" or payable upon death bank account or security at his or her death? ........ ^ ^X
.
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 p2 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 zero (0) percent
p2 P.S. §911 fi (a) (1.1) (ii)]. 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-0ne 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.
Total Credits (A + B + C) (2) 0.00
Total Interest/Penalty (D + E )
'REV-1508~EX + (6-98)
SCHEDULE E
COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC.
IN RESI DENT DECEDENT N PERSONAL PROPERTY
ESTATE OF FILE NUMBER
JOYCE E. YINGER 21 09 1101
Include the proceeds of Ifigation and the date the proceeds were n;ceived by the estate.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. MEMBERS 1ST FEDERAL CREDIT UNION 7,861.09
REGULAR SAVINGS
2. MEMBERS 1ST FEDERAL CREDIT UNION 165.59
CHECKING ACCOUNT
3. MEMBERS 1ST FEDERAL CREDIT UNION 12,665.47
IRA CERTIFICATE
BENEFICIARY HUSBAND JACK R. YINGER
4. MEMBERS 1ST FEDERAL CREDIT UNION 6,035.36
CERTIFICATE
5. MEMBERS 1ST FEDERAL CREDIT UNION 4,465.00
CERTIFICATE
6. 1998 OLDSMOBILE CUTLASS 2,435.00
BLUE BOOK VALUE
TOTAL (Also enter on line 5, Recapitulation) 15 33 627.51
(If more space is needed, insert additional sheets of the same size)
'REV-1511 • EX + (10-06)
COMMONWEALTH OF PENNSYLVANL4
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES 8~
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
JOYCE E. YINGER 21 09 1101
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1.
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative (s) JACK R. YINGER (renounced)
Street Address 2155 BANBURY DRIVE
City ENOLA State PA Zip 17025
Year(s) Commission Paid:
2, Attorney Fees MURREL R. WALTERS III
3, Family Exemption: (If decedents address is not the same as claimants, attach explanation)
Claimant
Street Address
City State
Relationship of Claimant to Decedent
Zip
4• Probate Fees REGISTER OF WILLS
CUMBERLAND COUNTY
5 Accountants Fees
6. ~ Tax Return Preparers Fees
7
0.00
525.00
147.00
TOTAL (Also enter on line 9, Recapitulation) I ;
(If more space is needed, insert additional sheets of the same size)
REV-1543 EX i (9-00)
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE of FILE NUMBER
JOYCE E. YINGER ~~ no ~ ~ n~
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 [nclude outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
1. JACK R. YINGER Spousal
2155 BANBURY DRIVE
ENOLA, PA 17025
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
1. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT BEING MADE
1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 3
(If more space is needed, insert additional sheets of the same size)
LAST WILL AND TESTAMENT OF JOYCE E. YINGER
I, JOYCE E. YINGER, of the Township of Hampden, Comity of
Cumberland and State of Pennsylvania, being of sound and disposing mind,
memory and understanding, do make, publish and declare this my Last Will
and Testament, hereby revoking and making void any and all prior Wills
by me at any time heretofore made.
1.
I direct the payment of all my just debts and funeral expenses
as soon after my decease as the same can be conveniently done.
2.
I give, devise and bequeath all the rest, residue and remainder
of my estate, real, personal and mixed, of whatsoever nature and whereso-
ever the same may be situate, to my husband, JACK R. YINGER, absolutely
and unconditionally.
3.
In the event that my husband, JACK R. YINGER, should prede-
cease me, or should he die at about the same time as I do, such as in
an accident common to both of us, then in such event, I direct the
settlement and distribution of my estate to be made in the following
manner, to wit:
-1-
(A) I give and bequeath ten (107) percent. of my entire
distributable estate to the SILVER SPRING PRESBYTERIAN CHURCH,
of Silver Spring Road, Mechanicsburg, Pennsylvania.
(B) I give and bequeath the remaining ninety (907) percent.
of my estate to my three (3) children, to wit, ROBERT LEE YLNGER,
TIMOTHY EDWARD YINGER, and BRENDA JEAN YINGER, share and share
alike.
I nominate, constitute and appoint my son, ROBERT LEE
YINGER, Guardian of the estate of my daughter, BRENDA JEAN YINGER,
~ for and during the term of her minority, to wit, until such time
I
~ as she attains the age of eighteen (18) years, and I direct that
he be permitted to serve in such capacity without posting bond
or other security, and that he be excused from filing an account-
ing of his Guardianship in all instances.
4.
LASTLY, I nominate, constitute and appoint my husband, JACK
R. YINGER, Executor of this, my Last Will and Testament, and in the
event he should predecease me, or should he be unable or unwilling to
serve in such capacity for any reason, I nominate, constitute and ap-
point my three (3) children, the aforesaid ROBERT LEE YINGER, TIMOTHY
IDWARD YINGER and BRENDA JEAN YINGER, Co-Executors of this, my Last
Will and Testament, in his place and stead.
IN WITNESS WHEREOF, I have hereunto set my hand and seal
-2
I
this `r~ day of March, A. D. 1990.
- ~- -~_ ~ (SEAL)
":-. Joyce E.' Yinger
,'~
Signed, sealed, published and declared by the above-named
JOYCE E. YINGER, as and for her Last Will and Testament, in the
presence of us, who, at her request and in her presence, and in the
presence of each other, have hereunto subscribed our names as
i
witnesses.
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COMMONWEALTH OF PENNSYLVANIA )
SS.
COUNTY OF CUMBERLAND )
I~ JOYCE E. YINGER the testatrix
whose name is signed to the attached or foregoing instrument, having
been duly qualified according to law, do hereby acknowledge that I
signed and executed the instrument as my Last Will and Testament;
that I signed it willingly; and that I signed it as my free and volun-
tary act and deed, for the purposes therein contained.
Sworn and affirmed to and acknowledged before me by
JOYCE E_ YINGER , the testatrix , this 9th
day of March A. D. 1990.
,~ S--~j
~,~~.:.. r ~ s' ~
~~ NOTE%Ii,L SEAL •~
i M-1RY S. R08IhSGM. NOTARY PUBLIC
COMMONWEALTH OF PENNSYLVANIA ) f MECNA~vicssu~c BcKa. CUMBERLAND CG.
M~ iy COi7CTFiSS10P, Expires Sept. 21. 1491
S S . i.__
COUNTY OF CUMBERLAND )
We, the undersigned, J. ROBERT STAIIFFER
and MARILYN RAY EARIN , the witnesses whose names are
signed to the attached or foregoing instrument, being duly qualified
according to law, depose and say that we were present and saw the
testatrix , JOYCE E. YINGER , sign and exe-
cute the instrument as ~/her Last Will and Testament; that the
said testat rix , JOYCE E. YINGER executed it as
~s/her free and voluntary act for the purposes therein expressed;
that each of us, in the hearing and sight of the testatrix signed
the Will as witnesses; and that to the best of our knowledge, the
testat rix was, at the time, eighteen (18) or more years of age,
of sound mind, and under no constraint, duress or undue influence.
C
Sworn and subscribed to before `Cc-z.~-~ \C i ~ •--~-•-~
me this 9th day of ~-` ~~
March 1990.
hUTA2I;.L SEAL
MARY S. RG3ItlSQN, NGiAh`Y PUBLIC
MECHANICSSURG BOku. CUMBERLAND CQ.
hey Commission Expires Sept. 21, 1381