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HomeMy WebLinkAbout08-09-10T ..„~__ J 1505610140 1500 ~` ~°'-'°' REV - OFFICIAL USE ON~Y PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN 2 1 0 8 0 3 0 0 Harrisbu PA 17128-0601 RESIDENT DECEDENT ENTER ECEDENT INFORMATION BELOW Social scarify Number Date of Death MMDDYYW Date of Birth MMDDYYYY 2 0 9 5 0 9 2 6 0 0 3 0 1 2 0 0 8 0 9 0 9 1 9 5 7 Decede is Last Name Suffix Decedent's First Name MI Y I N G E R R f CHARD E (If Appli ble) Enter Surviving Spouse's Information Below Spouse Last Name Suffix Spouse's First Name MI BE LT S. Y I N G E R D I A N A Spouse Social Security Number ', THIS RETURN MUST BE FILED IN DUPLICATE Vl~'ITH THE 1 6 2 6 2 5 8 9 7 REGISTER OF WILLS FILL IN PPROPRIATE OVALS BELOW © 1 Original Retum ~ 2. Supplemental Retum ~ 3. Remainder F~etum (date of death prior to 121 82) 4 Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Retum Required death after 12-12-82) 6 Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9 Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to!tabc under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch.'O) CORRE PONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTUIL TAX INFORMATIb SHOULD BE DIRECTED TO Name Daytime Telephone) Number MA RK A MATEY A ESQUI RE 717 2~1 6500 REGISTER p tMLL3 USE ONLY First lin of address {~ ~ 5 5 W CHURCH AVENUE :~~' ,° ~~ ~' Second line of address ~_ > ~ ~ ~ Gam') (~~ ~ ~' ~ ~ : tj - ~ C: r City or oat Office State ZIP Code FILE r~~ ~, ' r ;. CA RL I S L E P A 1 7 0 1 3 ~~ I ~ :;; _, ~~) cornea dents e-mail address: MAM MATEYALAW.COM Under allies of perjury, I declare that I have examined this return, including accompanying schedules and statemer>ts, and m the of my knowledge and. belief, it is true, and complete. Dedaretion of preparer other than the personal representative is based on all iMormation of which prepla has arty knowledge. SIGMA E PERSON RES LE F IN RET D E ADDRES 661 L EW ROAD BOILING SPRINGS P 17007 SIGMA F P EP R TH THAN REPRESENTATIVE D /I l~ ADORES 55 W. CHURCH AVEN E CARLISLE ,W 17013 PLEASE USE ORIC3INAL FORM ONLY Side 1 L 1505610140 1505610140 G ,~ JI REV-1500 EX Name: RICHARD E. YINGER 1505610240 Decedent's Social'.. Security Number 2 0 9 5 0 9 2 6 0 RECA ULATION 1. R al Estate (Schedule A) ........................................... 1. 2. St cks and Bonds (Schedule B) ...................................... 2• 3. CI sely Held Corporation, Partnership orSole-Proprietorship (Schedule C) ..... 3. 4. M rtgages and Notes Receivable (Schedule D) .......................... 4. ~ ~ ~ 5. C sh, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. • 6. J my Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. 2 9 3 • 0 5 7. In r-Vivos Transfers 8~ Miscellaneous N -Probate Property (S edule G) ~ Separate Billing Requested ....... 7. 8. T I Gross Assets (total Lines 1 through 7) ........................... 8. 2 9 3 • 0 5 9. F neral Expenses and Administrative Costs (Schedule H) .................. 9. ~' 6 9 7 • 2 2 10. bts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ............. 10. 6 ' 8 2 6 • 4 3 11. T tal Deductions (total Lines 9 and 10) ............................... 11. ~ 4 ' S 2 3. 6 5 12. N t Value of Estate (Line 8 minus Line 11) ............................ 12. - ~ ~ ' 2 3 0 . 6 0 13. C aritable and Governmental Bequests/Sec 9113 Trusts for which a election to tax has not been made (Schedule J) ...................... 13. 14. Value Subject to Tax (Line 12 minus Line 13) ...................... 14. - ~ 4 ', 2 3 0 • 6 0 TAX C LCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. ount of Line 14 taxable at the spousal tax rate, or t Wafers under Sec. 9116 (a (1.2) x .o _ 0. 0 0 15. 0. 0 0 16. ount of Line 14 taxable at lineal rate X .0 _ 0 • 0 0 16. 0. 0 0 17. ount of Line 14 taxable 0 0 0 ' 0 0 0 at sibling rate X .12 . 17. . 18. A t ount of Line 14 taxable ll l 1 ~ ~ ~ 0 0 0 a co atera rate X . 5 18. • 19. T DUE .......................... ..................... ...... .19. 0 . 0 0 20. FI L IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ^ Side 2 1505610240 1505610240 I REV-1500 EX Page 3 Decedent's omplete Address: File Number 21 08 0300 DECEDENTS NAME RICHARD E. NGER STREET ADDRESS 661 LEREW R AD CITY BOILING SPRI GS STATE PA ZIP 17007 Tax Paymer ~• Tan Due (Page 2. CreditslPayme~ A. Prior Payme B. Discount 3. Interest ~ and Credits: Line 19) 4. If Line 2 is grea er than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fifl in oval on Page 2, Line 20 to request a refund. 5. If Line 1 + Line p is greater than Line 2, enter the difference. This is the TAX DUE. (1) 0.00 Total Credits (A + B) (2) 0.00 (3) (4) ' 0.00 (5) 0.00 Make check payable to: REGISTER OF WILLS, AGENT SE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPI 1. Did decedent make a transfer and: Yes'. 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. ff death occurred aft December 12,1982, did decedent transfer property within one year of death ................. without receivin ad uate consideration? ^ 3. Did decedent own an 'in trust for' or payable-upon~eath bank account or security at his or her death? ......... ^ 4. Did decedent own an individual retirement acxount, annuity or other non-probate property, which contains a benefiaary designation? .................................................................................................. ^ ,TE BLOCKS No 0 D 0 0 IF THE ANSMIE TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT A~ PART OF THE RETURN. For dates of death n or after July 1,1994, and before Jan. 1,1995, the tax rate imposed on the net value of transfers to or tbrl the use of the surviving spouse is 3 percent [72 P.S. 9116 (a) (1.1) (i)]. For dates of death n or after Jan.1,1995, the tax rate imposed on the net value of transfers to or for the use of the surviving pouse is 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 a still applicable even if the surviving spouse is the only benefidary. For dates of death • The tax rate iml adoptive parent • The tax rate iml 72 P.S. §9116(' • The tax rate iml Section 9102, a m or after July 1, 2000: used on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an x a stepparent of the child is 0 percent [72 P.S. §9116(a)(1.2)]. used on the net value of transfers to or for the use of the decedent's lineal benefidaries is 4.5 percent, except as noted in 2) [72 P.S. §9116(a)(1)]. used on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §911~(aj)(1.3)]. A sibling is defined, under an individual who has at least one parent in common with. the decedent, whether by blood or adoption. REV-1509 EX+ (01-1 ) pe nsylvania SCHEDULE F DEP ENT OF REVENUE JOINTLY-OWNED PROPERTY INHERI ANCE TAX RETURN REST NT DECEDENT ESTATE' OF: FILE NUMBER: RICHARD E. INGER 21 08 0300 ff an asset was made jointly owned wffhin one year of the decedent's date of death, it must be reported on Schedule G. SURVMNG TNT TENANT(S) NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A. DIANA W B LT YINGER 661 LEREW ROAD ~ SPOUSE BOILING SPRINGS, PA 17007 B. c. JOMITLY-OWNED ERTY: LETTER DATE DESCRIPTION OF PROPERTY 9L OF LL DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH ~~ pECEDENT'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET ' INTEREST DECEDENTS INTEREST 1. A. /2000 MEMBERS 1ST FEDERAL CREDIT UNION 16.04 ! 50. 8.02 REGULAR SAVINGS ACCOUNT ACCOUNT NO. XX5739-00 2. A. /2005 MEMBERS 1ST FEDERAL CREDIT UNION 25.00 ~' 50. 12.50 REGULAR SAVINGS ACCOUNT ACCOUNT NO XX5581-00 3. A. /2000 MEMBERS 1ST FEDERAL CREDIT UNION 124.44 50. 62.22 CHECKING ACCOUNT ', ACCOUNTNO. XX5739-11 4. A. /2005 MEMBERS 1ST FEDERAL CREDIT UNION 0.32 50. 0.16 CHECKING ACCOUNT ', ACCOUNT NO. XX5581-11 ', 5. A. 0/2000 MEMBERS 1ST FEDERAL CREDIT UNION 67.71 ' 50. 33.86 REGULAR SAVINGS ACCOUNT ACCOUNT NO. XX7819-00 ~ 6. A. /2000 MEMBERS 1ST FEDERAL CREDIT UNION 5.52 ' ~ 50. 2.76 REGULAR SAVINGS ACCOUNT ACCOUNT NO. XX5741-00 7. A. 0/2000 MEMBERS 1ST FEDERAL CREDIT UNION 28.62 50. 14.31 CHECKING ACCOUNT ACCOUNT NO. XX7819-11 8. A. /2000 MEMBERS 1ST FEDERAL CREDIT UNION 318.43 ' 50. 159.22 CHECKING ACCOUNT ACCOUNT NO. XX5741-11 TOTAL (Also enter on Line 6, Recapitulation) j E 293.05 If more space is needed, use additional sheets of paper of the same size. 1 pe nsylvania SCHEDULE H DEP NT OF REVENUE FUNERAL EXPENSES AND INHERI ANCETAXRETURN ADMINISTRATIVE COSTS REST NT nECEDENT ESTATE OF FILE NUMBER RICHARD E. NGER 21 08 0300 Decedent's dsbls must be reported on Schedule L ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. HOFFMAN ROTH FUNERAL HOME 5,329.82 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City State ZIP Year(s) Commission Paid: y. AltomeyFees: MATEYA LAW FIRM 2,000.00 3. Family F_xemption: (If decedents address is not ttre same as daimants, attach explanatbn.) Claimant SUeet Address City Sffite ZIP Relationship of Claimant to Decedent 4. probate Fees: CUMBERLAND COUNTY REGISTER OF WILLS 35.00 5 Accountant Fees: 6. Tau Retum Preparer Fees: 7. CUMBERLAND LAW JOURNAL -LEGAL ADVERTISEMENT 75.00 8. THE SENTINEL -LEGAL ADVERTISEMENT 219.40 9. CUMBERLAND COUNTY REGISTER OF WILLS -SHORT CERTIFICATE 8.00 10. CUMBERLAND COUNTY REGISTER OF WILLS - INH TAX FILING FEE 30.00 TOTAL (Also enter on Line 9, Recapitulation x 7 697.22 If more space is needed, use additional sheets of paper of the same size. REV-1512 EX+ (12-0 ) pe nsylvania SCHEDULE DEP ENT Of REVENUE DEBTS OF DECEDENT INHERI nNCETAXRETURN , MORTGAGE LIABILITIES 8 LIENS REST NT DECEDENT , ESTATE OF FILE NUMBER RICHARD E. NGER 21 OS 0300 Report ebts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursejd medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. CO FINANCIAL FOR SEARS ', 6,811.43 REDIT CARD CCOUNT NO. XXXXXXXX)CX9070 2. ALNUT BOTTOM RADIOLOGY LLC 12.00 CCOUNT NO. WBR-142406 EDICAL SERVICES 3. AMILTON HEALTH CENTER 3.00 CCOUNT NO. 112400 EDICAL SERVICES TOTAL (Also enter on Line 10, Recapitulatiorj) S 6 826.43 If more space is needed, insert additional sheets of the same size. REV-1513 EX+ (01-10) pe nsylvania SCHEDULE J DEP ENT OF REVENUE BENEFICIARIES INHERI ANCE TAX RETURN REST NT DECEDENT ESTATE OF: FILE NUMBER: RICHARD E. INGER 21 08 0300 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I T LE DISTRIBUTIONS pndude outnght spa~sal distributions and transfers under 91 ~6 1 2 S . ).] ec. (a) ( 1. DIA A W. BELT SCRAPPER YINGER Spousal 661 LEREW ROAD BOI ING SPRINGS, PA 17007 2. HU TER YINGER Lineal 661 LEREW ROAD BOI ING SPRINGS, PA 17007 3. AN ELA YINGER Lineal 661 LEREW ROAD BOI ING SPRINGS, PA 17007 4. CHI NNE SHIELDS Lineal 731 NGE END ROAD DIL SBURG, PA 17019 ENT DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER HEFT, AS APPROPRIATE. II. NON ARABLE DISTRIBUTIONS: A. S USAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. C ARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TO OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. s u nwre spaix w neeaea, use aovmunai sneers or paper v1 me same size.