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Home My WebLink About06-01-10r - '_ - ~ PA Department of Revenue Bureau of Individual Taxes PO BOX 280601 Harrisburg. PA 17128-001 15056051047 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY County Code Year F' Num er f ENTER DECEDENT MIiFORMATION BELOW Social Security Number Date of Death Date of Birth ~ ~~ ;.~ ,, ~ ~m -• Decedent's Last Name Suffix Decedent's First Name MI (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name Ml t ~ :.~:t! Spouse's Social Securi Number THfS RETUR,tV MAST Bt: FtLE~ IN DUPLICATE WITH THE ~ ~ R~IT~R ~~ V~Ii~LL~ }.. . x., w.. ~ FILL IN APPROPRIATE OVALS BELOW ~ 1. Original Retum O 2. Supplemental Return O 3. Remainder Return (date of death prior to 12-13-82) O 4. Limited Estate O 4a. Future interest Compromise (date of O 5. Federal Estate Tax Return. Required death after 12-12-82) O 6. Decedent Died Testate O 7. Decedent Main#ained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) O 9. Litigation Proceeds. Received O 10. Spousal Poverty Credit (date of death O 11. Election to tax under Sec. 9113(A} between 12-31-91 and 1-1-95) (Attach Sch. O) ~~ i CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDEINTU4L TAX INFORMATION SNOULD BE DIRECTED T0: Name Daytime Telephone Number .: ~~ S ~ P ~ B c~ F -= ~ S ~ 3 i Firm Name (If Applicable) ., ~~ ~ ~ _ .. - First line of address 3Y~r~ .~:k:~ ~~~~°~ ~~, w ~ ~, .~.. .,.~ ~, - t Second line of address ~~ C~t or Post Office State ZIP Code ~' r • ~j ~'~~ ~l ~~ .i9 -i` y~ 1~~ ~~ i l ;: ~ ~% } . .~ - .. Correspondent's e-mail address: ~ bY-taF~Pa. ~,e~k- 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. SIGNATURE t~$ PERSON RESPONSIBLE FOR FILINC3 RETURN DATE ~o~t ~~ ADDRESS Z3 -~ fa,,rR~. cr ~~L~~ 8~z~- Pao ~'v~~ SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Slde 7 15D56051047 15056051047 `~"" v ! '~ J 15056052048 REV 1500 EX Decedent's Social Security Number ' } ..r ~ ~° 3 ~. ~ ~ ~ ~ ~' Decedent s Name: ~~ RECAPITULATION 1. Real estate (Schedule A) . ............................................ 1 w '„ ~ ,,., '~ ~'_ 2. Stocks and Bonds (Schedule B) ....................................... 3. Close) Held Co oration, Partnershi or Sole-Pro rietorshi Schedule C Y ~P P P P( ) ..... 3 w' c~ E L 4. Mortgages & Notes Receivable (Schedule D) ............................. ~. H 5 Cash Bank De osits 8 Miscellaneous Personal Pro ert Schedul E P ( ~~ 5 ~ ;j " ~ 3 ,.. ', . , e ) ........ P Y . ~.~ r T wr, :;v Pik,, jam.+~ ~ ?t4~'h;' ~ ~ 6. Jointly Owned Property (Schedule F) O , , , . , .. Separate Billing Requested 6. R ~ ~ ;°" j 3 ~ .~ ~ Z ~ 7. Inter-Vivos Transfers ~ Miscellaneous Non-Probate Property (Schedule G) O Se arate Billin Re uested 7 S-• p g ........ q . ~ ;: 8. Total Gross Assets (total Lines 1-7) .................................... 8. ~' S ~ .S 9. Funeral Expenses 8 Administrative Costs (Schedule H) ..................... 9. 1 (~ Q A, 10. Debts of Decedent, Mortgage Liabilities, 8~ Liens (Schedule I) ................ 1b: ~~ _. ;3 11. Total Deductions (total Lines 9 & 10) ................................... 11. ~ ~ S ~ 1 ~ .~ -t 12. Net Value of Estate (Line 8 minus Line 11) .............................. 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 S t TAX COMPUTATIbN -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_ 15. 16. Amount of Line 14 taxable at lineal rate X .0~ 18. 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 1 g. 19. TAX DUE ............. .......................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 15056U52048 15056052048 ~, • ~ REV-1500 EX Page 3 Decedent's Complete Address: File Number DECEDENT'S NAME VVfJt-Z'~ ~" ~'°'~' - STREETADDRESS ~.L C~ ~~a~JC ~;j2~~ ,(3t.V.~ ~ ~'~' ~3' Z--- CITY STATE ZIP Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments ~ C. Discount ~ ~ }~ 3. Interest/Penalty if applicable D. Interest E. Penalty O O (1) 1~ ~3S ~` Total Credits (A + B + C) (2) y Ct 3 g Total Interest/Pemalty (D + E) (3) 0 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fiii in oval on Page 2, line 20 to request a refund. (4) 5. If Line 1 + tine 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) ~ ~~ q7 ~.- A. Enter the interest on the tax due. (5A) ~ B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) I~$g~ ~- Make Check Payable to: REGISTER OF IN~LLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN '~~X" tN 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? .................................................................... .. ^ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................... . ................................ .. ^ 3. Did decedent 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 AHD FILE. IT AS PART OF THE REl'URN. ~: For dates of death on or after Juiy 1, 1994 and before January 1, 1995, the tax rate imposed on the nef 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 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 (72 P.S. §9116 (a) (1.1) (ii)}. The statute does not exempt a transfer to a surviving spouse firom tax, ar~d the statutory requirements for disclosure of assets and filing a tax return are stilt 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. ~y V REV 1508 EX «(1,9~ SCHE~ILE coMMON1MEALTH OF PENNSYLVANIA CASH, BALK D~POS~S, 8~ MISC. INHERITANCE TAX I~TURN PERSONAL PROPERTY ESTATE tJiF FILE NUMBER w/~...~~.~ ~ ,3 . Indlurde the proceeds of litigation and the date the P were received by the estate. AQ propwty joingy~ownod ~ tJis ht of surv rift lvorsi!~- nnn# bs disclosed on &heduN F. ITEM VALUE AT ATE NUMBER DESCRIPTION OF DEATIH ~ ~ ~1~`~ U N t~A ~ ~~ ~ o ~ ~ R~~ v~~~aL- F F~ ~p~~ 3t 67 ~~ 3 sAu~ a ~ 1 ~.., ca.~ ~ Z ~ ~~ ~` S~l~A~ /tea p,~.~\ Y ,~•~t~~ ~~ ~~~ ~~~ ~. ~, ~ NTFR'~.~'~ ~ 3 `e..~ TOTAL (Also enter on line 5, Rec~itulatlon) I = (o`~~,,7 3 (If more space (s needed, insert additional sheets of the same size) ' . ,~, REN-1508 D(+ (t-9n ~ 7 SCHEDULE F TH of PENNSYLVANIA JOINTLY-OWNED P~`t1~P"ERTY coMl INHERITANCE TAX. RETURN IDENT NT ESTATE Of FILE NtJ~ER ~~,tf~2 ~"• ~~~~~ tf an asset was made joint whin one rear of the decedent's dab of death, it must be npotbed on ScheduN G. SURVIVING JOINT TENANT(S) NAME ~. c. ~nuir~ v nu~-1cn D0~IDCDN• i; ADDRESS 1~ ~~.LS~,~ P.~ 1 ~a.~~i RELATiONISHIP TO DECEDENT So,~c/ Yv,• • • - ITEM NUMBER • LETTER . FOR JOINT TENANT ..DATE MADE JONT DESCRfPTION OF PROPERTY Include name of financial institution and bank account nurt~et a similar identirying number. Attach deed tia'jointly-held nil estate. DATE OF DEATH VALUE OF ASSET Xo OF DECD'S INTEREST DATE OF DEATH VALUE OF ~CEDENT'$ INTEREST 1.- A. ~ I ~1~1^~`~/S /~~V~G ~~2.2..~7- ~ ~3 "' 9 2~b`-~~ h-'~ ~ ~p ~~oi't' ~ (010 ~. nn~.nY~Y lv~A~T ~ t.~,C~.vfi" ~ ~ b I ~t-~.~~,~. ~ ~,c, ~ ' A 'il.~, ' ~ /~cr-mss ~a~~~ w~~. ~~~ ~~ ~~>3 ~ ..._ ~ ~ ~ M ti ~~~ ,r Q -t L TO?AL,(Also enter on Nne 6, Recapitt-I~on) ; 1 ~~,,~ (If more space is needed, insert adc>~tional sheets of the scene size) Rfid/-1511 E?(+F (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ~cNSOU~ w FUNERAL EXPENSES & ADMINISTRATIVE COSTS t5 fAt t OF FILE NUMBER Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: Ate- ~'v~.~,lu~~ {-~ C.'C~ pc~ .~ ~ ~ ~ ~ tom. ~i~~ F~n,~ c~~ Q ~,4Z B. ADMINISTRATIVE COSTS: ~~~~~,~ 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees 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 5. I Accountant's Fees 6. ~ Tax Retum Preparer's Fees 7 l3 TOTAL (Also enter on line 9, Recapitulation) I ~ ~j~) i ~° (If more space is needed, insert additional sheets of the same size) REV-1513 E~ (11-08) pennsylvan~a SCHEDULE ~ DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF NUMBER I i 2 3 `1• q_ Io ~1 1L ~3 ~t 1. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 2116 (a) (1.2).] J`oh~~ /3~(~ 35tX ccwC~~tt~ ~v,c' Apr S liti- nN~~,o n~a I ~ ~ 3~ J'~S~.n/ /.3`t'~'D f 3\~J ~N~N 2D ~~~9U24~ (~i rx~\~5 SCs~ f - ~tJ\ N ~L~~ /V,/ )'Ll+~r~S'n1N J°i1 ~ ~7 ~~ <.tact~~,>~2 c~ c 2v~r,~~ ~'e3 c,~t,>:.n- ~,F.F~ ~a v.~, r~ /L-ar~ !~a t ~~~z ~3SS c1~•sz~,i~1...~-.~ (b~ ~'L+Ii, fL Ea~.~ 4,Y.~.~C3~Z~ PO T`MCTift, c1:I~-~^~y~ f o '~.~ ,~ ~. ~Rs~+9~2s~ ~ ~ "fr?.~t,1~ ~~1 I~~t crz\ra r`~ST~ l~'3~'v~~\-cwt ,eA 3~-,~-~Pt'~ ~ t ~St-~ rw~ i~--S~ t83~ w1z~c~Jr'~!~ /~ S~`~'~cu°l`.CS~J ~ ,~C:r~~ moo, ~,. ~ i-t3 ~~t~~~.~`J P~ 1Q~c~~ Srnrsr~ ~-c~o.F Z3 T~~.~~~ tT' RELATIONSHIP TO fDo' iNot iList Tn G2A~~DSO~/ ~~~o3c~ Cr~r-alb /~t~' ~2Au~sv~n~ '~ <rRfa~ oS~.J CNZT G~LANas~ { ~ {7~'U-.r~vQ~~! Z. 2T v~~S~ S~st~, ~~~ ~v ~ ~~/"~ S~~ FILE NUMBER AMOUNT OR SHARE OF ESTATE SOS ~' Sb'~J "~ i~o "". S GUO ~ 5'bcA `~` ~~ ~ S bc~ `° ~t~ ~ S u~ ~ ~~ ~ ~b~ ~4~ ~ ~3 17'? b~3 ~ ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. NON TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 2113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL Oih PART II -ENTER TOTAL NON TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. I $ . If more space is needed, insert additional sheets of the same size. ' .~.... I~1ST ALL AND T1~STA` I, ~lLTB~t J. BYTOF, presently residing in Township of Northampton, County of Bucks, Commonwealth of Pennsylvania, being of sound and disposing mind, memory and understanding do hereby make, publish and declare this writing as and for my Last Will, hereby revoking, annulling and mah.a.ng void any and all . ... , Wills and Codicils by me heretofore made.. FIRST: I direct that all of m~ just debts and funeral expenses including grave marker and all expenses of my last illness shall be paid from my residuary estate as soon as practicable after my decease as part of the expense of the administration of my estate. SNCOND: I give, devise and bequeath all the rest, residue and remainder cif my estate as follaws: (A) Fifty-Five (55~) Percentt.o my son, JOSEPH W. BYTOF, or his issue Per stir~res; and (B) Forty-Five (45~) Percent to my Step-Son, PAUL B. CERVELLERO, or his issue per stirpes. TRIRD: Niy Executors and their successors shall have the following powers in addition to those vested in them by law and by other provisions of my Will applicable to all property, whether principal or~ income, including ` pr~-p~rty~ ~ held for minors exercisable without Court approval ar~d effective until actual distribution of all property. (a) To borrow money from any person or institution and to mortgage or pledge any. or all real or personal property as they in their sole discretion shall choose without regard for the dispositive provisions of this instrument. {b) To assent to, join in or vote in favor of any merger, reorganization, voting Trust plan or similar action and to delegate discretionary duties with respect thereto. ~ a,. ~ (c) To compromise any claim or controversy asserted by or against my estate. (d) To make distribution in cash or kind or partly in cash and partly in kind and in sucYi manner as they may determine and at valuations finally to be fixed by them. (e} To invest in all forms of property including stock, common trust funds and mortgage investment funds without restriction to investments authorized for Pennsylvania fiduciaries as they deem proper without regard; too any principle of diwersi f i.cat~.~n- .or x~~.~k:.. A~..: _ _.. (f} To exercise any law givexx option to pay death taxes in installments, the payment of interest due on such installments to be charged against principal. (g) To retain any or all of the assets of my estate real or personal without regard to any principle of diversification or risk. {h) To exercise any law given option to treat administrative expenses either as income tax or as estate tax. deductions without regard whether the expenses were paid by principal ar income. (i) To sell at public or private sale, to exchange or to lease for any period of time any read.. or personal property, to give options ft~r sales, exchanges or ceases for such prices and upon $uch terms or conditions as they aeem proper. FODRTH: I appoint my son JOSEPH W. BYTOF, Executor _.. of this my Last Will. Should my son fail to qualify or cease to act as Executor, I appoint my Step-son PAUL B. CERVELLERO, Executor in his stead. FIFTB: I direct that my Executors and their successors shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I, the said i~'ALTI~R. J. BYTOF, have to this my Last Will, set my hand and seal this g`~- day of ~~~ A.D., 1991. ~ ~ 1~I. 8 F - 2 - 1 ~ r + i~f The preceding instrument, consisting of other typewritten pages, each identified by the the Testator, was on the date thereof signed, declared by WALTER J. BYTOF, the Testator therein this and two signature of published and named, as and for his Last Will, in the presence of us, who at his request, in his presence and in the presence of eacx~~ other, have subscribed our names as witnesses hereto. . !' r..r A~ ITIC-N TO LAST W1LG AND TESTA~FNT I, Walter J. Bytof, currently residing in Township of Car~all, County of York, Commonwealth of Pennsylvania, being of sound and disposing aad, memory and understanding, hereby make, publish and declare this writing as acid far ~dtion tc> my last Wilt dated the 8th day of February, A.D. 1991. Amer article "FIRST" and before article "SECOND" I ;give, devise and bequeath the following: (A) To all the surviving grandchildren and great grandchildren of my son JUSEPH W. BYTOF and Step-Son PAIJL B. CERt~ELLERO , $St>t}0.(lt? each (B) To my sister Victoria Festa, the sum of $3000.00. (C) To my niece Janice .Thompson, the sum of $3000.GE1, (D) To my nephew James Festa, the sun of $3000.00. IN WITTNESS WI~>/REOF, I the said WALTER. J. BYTOF, have to this addition to my last Will, set my hand and seal this ~'... ~' day of October, A.D 2007. ~-- VValter J. Bytof .~ .,, ;. .~_~___~