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Home My WebLink About09-24-12 (2)~ REV-1500 ~"°'-'°' ~, PA Department of Revenue pennsytvania Bureau of Individual Taxes oEV,,R,IER.OF REVENUE Po Box.2aosol INI Harrisburg, PA 17128-0601 Social Security Number 189 32 1231 Decedent's Last Name YINGER 1505610143 OFFICIAL USE ONLY County Code Year File Number TAX RETURN 21 12 0 0 0 0 5 )ECEDENT M Date of Death 12 24 2011 (If Applicable) Erltsr Survhring 8pouse's Information Below Spouse's Last Name Spouse's Social Security Number Date of Birth O1 30 1942 Suffix Decedent's First Name MI IRENE C Suffix Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE VWITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ® 1. Original Retum ^ 2. Supplemental Retum ^ 3. ~emathlnd2rl~eturji (date of death Llmhed Eatete ^ 4 ^ qa, FuWre IMef-t Compromise ^ 5. Federal Fatale Tax Retum Required . (dare or a-m seer ~z-1z-e2) ~ ® g Decedent Dled Time ^ 7, (ADe~ ~~ al~x~~ Living rnmc - - R. Total Number of Safe DepoaR Boxes (AnaCh Copy M WYI) ^ 9. Litigation Proceeds Received vaty t ^ 10. PZa1 Bi a ar~li esa~~ ^ 11.Election to tax upder Sec. 9113(A) (Attach Sch. O) CORRESPONDENT • THIS 8ECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTUIL TAX INFORMATIO~1 SHOULD BE DIRECTED TO: Name Daytime TeNphonb Number DEBRA R PALLET 717 737 '1300 REGISTER OF WILLS U3fi•pNLY m First Ilna of address ~ PNri 24 NORTH 32ND STREET ~ ro ~~' N tJSi '~' F ~ Second line of address 0~ +. , - { r ~ ILED City or Post OfNcs Stets ZIP Code ~ •• CA C~ " CAMP HILL PA 17011 ~, ;~, Ff corrospondent'se-mailaddrsss: M-alletdeb~aol.com Under penaHies of perjury,) dedaro that,) have examined thb return, Inductinngg accompanying sdbdules and statements, and to the beat~of my knowledge and belkf, it is We, coned end campbte. Declarebon of preparer other than the pereon&I representative le based on all mtomtatan of which prepar~r has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FO- R FjLIN RETUR DATE ~tVi~e w ~C_ Christine Ann Hewitt ~ ~ ~. ~t~ 4802 Delbrook Road, Mechanicsburg, PA 17050 SIGNATURE OF PREPARER OTNER THAN REPRESENTATIVE DATE A . _ _ ~. ~ - t_ .. _ ~ Debra K Wallet c~.bF. 20 - ,2 J 1 Z. 24 North 32nd Street, Camp Hfll, PA 17011 Side 1 1505610143 150561014j3 ,~ .`~., _-_ _ - _ REV-1500 EX 1505610243 Decedent's Social Security Number 189 32 1231 o.e.dem•s Name: Y I N G E R, I R E N E C RECAPITULATION 1. Real Estate (Schedule A) .......................................................................................... 1. 2. Stocks and Bonds (Schedule B) ............................................................................... 2. 3. Closet' Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3. 4. Mortgages & Notes Receivabb (Schedule D) .......................................................... 4. 5• Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ................ 5. 6. Jointy Owned Property (Schedule F) ^ Separate Billing Requested ............. 6. 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested ............. 7. 8. Total Gross Assets (total Lines 1-7) ....................................................................... 8. 9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. 11. Total Dsductlons (total Lines 9 8 10) ...................................................................... 11. 12. Net Value of Estate (Line 8 minus Line 11) ............................................................. 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax hes not been made (Schedule J) ................................................. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ................................................. 14. 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 .00 15. 16. Amount of Line 14 taxable at lineal rate X .045 416 , 711.7 0 16. 17. Amouni of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 1 t3. 19. Tax Due ..................................................................................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 165,000.00 311.00 4,947.43 2162,329.19 42,587.62 5,875.92 .5,875.92 416,711.70 416,711.70 18,752.03 18,752.03 Slde 2 L 1505610243 150561024 REV-1500 EX Page 3 Decedent's Complete Address: File Number 27 - 12 - 00005 Yinger, Irene C STREET ADDRESS 406 West Perry Street -- -- - -_ CITY Enola STATE PA ZIP 17025 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. CreditslPayments A. Prior Payments 8. Discount 15,000.00 789.47 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Chsck box on Page 2 Lins 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (1) 18,752.03 Total Credits (A + B) (2) 15,789.47 (3) 0.00 (4) (5> 2,862.56 Make Check Payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BL• OCKS 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 :........................:........... ^ [x] c. retain a reversionary interest; or .................................................................................................................. ^ d. receive the promise for Irfe of efther 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? ....................................................................................................................... ^ 3. Did decedent own an °in trust for" or payable upon death bank account or security at his or her death7......... [~ ^x 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ...................................................................................................................... U ^ 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 JuIY 1, 1994 and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 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 4urviving spouse is 0 percent p2 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 re um 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 21 ars 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 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 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 12 percent [72 P.S. 691L16 (a) (1.3)1. A sibling is defined under Section 9102, as an individual who has at least one pareni in common with the decedent, whether y blood or adoption. SCHEDULE A DOMAAONwEALTN OF RENNSVLVANIA REAL ESTATE INNERRANCE TAX RETUig7 RESIDENT DECmENT ___ _._ _ __. _ _.. FILE NUMBER ESTATE OF Yinger, I rene C 21 - 12 - 00005 All real property owned solely or as a tenant in common must bs reamed at fair market value. Fair market Value is defined as the price at which property would tie exchanged between a wiNing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which Is Jolntty-owned with right of survivorship most be disclosed on schedule F. Attach a copy of the setGement sheet ff the property has been sold. InGude a copy of the deed showing decedent's interest if owned as tenant in common. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 406 West Perry Street, Enola, PA (assessed value) 155,000.00 TOTAL (Also enter on Line 1, Recapitulation) ~ 155,000.00 CCMMONwE,uTN OF PENN8vLVANIA INNERRANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Yinger, Irene C All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION NUMBE~ 1 10 shares MetLife Stock y SCHEDULE B STOCKS & BONDS UNIT VALUE VALUE AT DATE OF DEATH 31.10 311.00 TOTAL (Also enter on line 2, Recapitulation) FILE NUMBER 21 -12 - 00005 311.00 SCHEDULE E CASH, BANK DEPOSITS, & MISC. COMMONWEALTN DF PENNSVLVRNIA PERSONAL PROPERTY INHERRIWCE TA%RETURN RESIDENT DECEDENT __.__ I __ FILE NUMBE~t ESTATE OF Yinger, Irene C 21 -12 - 00005 Include the proceeds of litigation and the date the proceeds were received by the estate. All property Jointly-owned with the Hyht of survivorship must be disclosed on schedule F. ITEM DESCRIPTION NUMBER 1 1995 Ford Explorer (based on Kelley Blue Book value) 2 I Tools (table saw, etc.) 3 Household items (furniture, appliances, miscellaneous items -old, good to fair condition) 4 ~ Cemetery plots 5 ~ Cash in possession of Decedent VALUE AT DATE OF DEATH 2,830.00 200.00 1,000.00 900.00 17.43 TOTAL (Also enter on Line 5, Recapitulation) I 4,947.43 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS 8~ MISC. NON-PROBATE PROPERTY ESTATE OF Yinger, Irene C FILE NUMBER 21 - 12 - 00005 - -- - -- This schedule must be completed and filed If the answer to any of questions 1 through 4 on page 2 is yes. ITEM ~ DESCRIPTION OF PROPERTY ~ % OF I TAXABLE V/1C.UE Indutla iM name d iM tmsfaroe, tllelf tBletlonehb to deoedeM DECD'S ~- ~~~ ~ ~ VALUE OF ASSET ~(IF AtPPLIC ®LE) --_~~~ NUMBER II INTEREST antl the tlate of iransM1r. Attach a copy of the Oeetl for reel aerate. - _-._-fi-___.. -_._.. _ - __._. 1 MetLlfe Preference Plus Acct. #073083990 AB 2ss,514.89 100% 253,514.89 2 Highmark Investment Plan s,814.30 100°~ 8,814.30 I I I ~' i ', I I I i I ~~ ', j '. i I ~ I ~I i ~ i i I I i i i i I _ ___ _ ~ TOTAL (Also enter on Ilne 7, Recapitulation) ' '~ 262,328.19 - 7 SCF~E H R~BiAL D~B~SES 8r cowaoNwEUTN ~ rENNSTLVANIA wry~~wT~ INNERrtANCE TAX RETURN I"~1ti•~71 rv1 RESIDENT DECEDENT ESTATE OF Yinger, Irene C Debts of decedent must be ;- - - __ ITEM NUMBER 'I FUNERAL EXPENSES: DESCRI A. 1 ', Richardson Funeral Home, Inc B. ADMINISTRATIVE COSTS: ~, Personal Representative's Commissions Name of Pereonal Representative(s) I z. 3. Street Address City State Zip Year(s) Commission paid Attorneys Fees Debra K. Wallet, Esq. Famiy Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant 4. 5. 6. 7. 1 Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Postage, photocopies, mileage, etc. 3,500.00 510.50 40.00 TOTAL (Also enter on line 9, Recapitulation) I 5,875.92 FILE NUMBEtA 21 - 12 - 00005 REV-167J EX~ (17-0!1 SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Yinger Irene C FILE NUMBEp , 21 - 1 ~ - 00005 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Nat Llst Tnutr(~) I~ TAXABLE DISTRIBUTIONS [include outright spousal f ers dlatnbutions and trans under Sec. 5116 (a) (1.2)] 1 ;Christine Ann Hewitt Daughter 50°k of residuary '~ 4802 Delbrook Road Estate Mechanicsburg, PA 17050 i 2 % Donna Lee (Yinger) Steigerwalt Daughter 50% of residuary 406 West Perry Street Estate Enola, PA 17025 I ~~ Enter dollar amounts for diatributiona shovm above on lines 1 5 through 18 on Rev 15110 cover sheet, as appropriate. II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 t LAST WILL AND TESTAMENT ' OF IRENE C. YINGER .-, a w I, IRENE C. YINGER, of Enola, East Pennsboro Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, .publish and de-1 Clare this to be my, Last Will and Testament, hereby revoking any and all Wills and Codicils previously made by me at any time FIRST: I hereby direct that my personal representative, hereinafter named, to pay all my just debts, funeral and testamen- tary expenses as soon after my demise as may be practicable. heretofore. SECOND: All the rest, residue and remainder of my 'estate, I hereby give, devise and bequeath to my beloved husband, DONALD L. YINGER, should he survive me by thirty (30) days. THIRD: In the event that my husband, DONALD, predeceases me, dies on or before the thirtieth (30th) day following-my death, or should we die simultaneously in a common disaster, I hereby give, devise and bequeath, all the rest, residue and remainder of my estate, equally and per capita, bet~reen my two (2) daughters: 1. DONNA LEE YINGER of Enola, Pennsylvania 2. CHRISTINE ANN HEWITT of Mechanicsburg, Pennsylvania. FOURTH: I hereby nominate, constitute and appoint my Beloved husband, DONALD L. YINGER, as Executor of this my, Last Wil: hand Testament. In the event that my husband, DONALD should pre- I decease me, fail to qualify, cease to act, or for some reason is lincapble of performing such task, I then nominate, constitute and !appoint my two daughters, DONNA LEE YINGER and CHRISTINE ANN HEWITT i las Co-Executrix's of this my, Last Will and Testament. FIFTH: None of the abovenamed persons shall be required o post bond or surety in this or any other jurisdiction for aithful compliance of the office of Executor or Executrix. IN WITNESS WHEREOF, I hereunto set my hand and seal to this d one (1) other typewritten page, identified by my signature, o this my, Last Will and Testament, dated on this the d ay o f , 19 ~~ ,pf ~( SEAL ) IRENE C./ ING Phe preceding instrument, consisting of this and one (1) other typewritten page, identified by the signature of the Testatrix, IRENE C. YINGER, as and for her Last Will, who at her request, and in her presence, and in the presence of each other, have subscribed our names as Witnesses hereto. .RESIDING AT fig RESIDING AT L~~ / ~ COMMONWEALTH OF PENNSYLVANIA ) ss.: COUTdTY OF CUMBERLAND ) ` j ~~~' '~ ~~ ~ , the Testatrix, and he `~ ,fitness, re- spectively, being first duly sworn, do hereby declare to the under- signed authority that the Testatrix, IRENE C. YINGER, signed and. executed the instrument as her Last Will, and that she signed it willingly; and that she executed it as her free and voluntary act for the purposes therein expressed; and that each of'the Witnesses, in the presence and hearing of the Testatrix, signed the Will as Witnesses, and that to the best of our knowledge and sight, the Testatrix, was at the time eighteen (18) or more years of age or older, of sound mind, and under no constraint or undue influence. SEAL) IRENE C. YING+ T atrix ~-- y ~~~,Witness f./v`-~-.ti ~~ Witness Subscribed, sworn to and acknowledged before me by, IRENE C. YIN 'the Testatrix, and subscribed and sworn to before me by the L r-- , (Witnesses, ~~~:t~ve ~ ~ ~1~,z,~nd t~!`G=,~ L C--~CG~'-~ , on -7r this ~ day of _ ~''~' 19 ~-'~ .~ ~Vil~. ~~ ~ _pl~ .~ ~~~-°°"'" Notary Public My Commission Expires/: ~ f.-•- ~ DpN B. DMtEN, NOtARY PU6ltti ~~ /~:~f ERET PENH Oi10 TMP., CUMBERLAND CDU;~Ii9 !RY ISSION EXPIB{S KOV. 24, 19f8 ~emMr,'P naylreai~ Assaution ci Nuw,ri;u