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HomeMy WebLinkAbout04-19-13 1505610105 REV-1500 EX(02-11)(FI) OFFICIAL USE ONLY PA Department of Revenue permsytvanta County Code year File Number MM1M1iMM1 MEVbN! Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 28o6o1 Harrisburg,PA 17128-o6o1 RESIDENT DECEDENT oz I /3 C-;' ENTER DECEDENT INFORMATION BELOW 02/20/2013 06/30/1935 Decedent's Last Name Suffix Decedent's First Name MI Doyle Marie E (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW COD I.Original Return Q 2.Supplemental Return p 3. Remainder Return(Date of Death Prior to 12-13-82) Q 4,Limited Estate O 4a.Future Interest Compromise(date of O 5. Federal Estate Tax Return Required death after 12-12-82) t� 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of will) (Attach Copy of Trust.) C= 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 Schedule O) CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number Andrew C- Sheely, Esquire 717-697-7050 ry CRE&TER OF BLS U�t Y First Line of Address S 127 South Market Street r- z M ;a rn c. q Second Line of Address ri n "c7 " P.O. Box 95 �, c -" s C-) � � - M City or Post Office State ZIP Code °! DATE FILED I Mechanicsburg 0 17055 rJ Correspondent's e-mail address:andrewc.sheely @verizon.net 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 OF PERSe RESP E FOR FILING RETURN r me j Scott Doyle, Executor 14108 Roamer Court, Centreville,VA 24121 SIGN E O P THE THAN REPRESENTATIVE TF�� ` Arlh CCC d(^ Andrew C. Sheely, Es ' , 127 S. Market Street, P.O. Box 95, Mechanicsburg, PA 17055 PLEASE USE ORIGINAL FORM ONLY Side i 1505610105 1505610105 1505610205 REV-1500 EX(FI) 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 and Notes Receivable(Schedule D).... ......... ............ .. 4. 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E)....... 5. 10,163.28 6. Jointly Owned Property(Schedule F) O Separate Billing Requested .. . .. .. & 3,475.02 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) C) Separate Billing Requested......., 7. 8. Total Gross Assets(total Lines 1 through 7)............................. 8. 13,638.30' 9. Funeral Expenses and Administrative Costs(Schedule H).. .... . ... ....... .. 9. 14,873.84 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)............... 10. 11, Total Deductions(total Lines 9 and 10)................... .............. 11. 14,873.84 12. Net Value of Estate(Line 8 minus Line 11) ........ . . .. . .... ............. 12. 0.00 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made(Schedule J) ....... ..... ............ 11 14. Net Value Subject to Tax(Line 12 minus Line 13) ........................ 14. 0.00 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers und-cec.9116 (a)(1.2)X.0 15. 16. Amount of Line 14+ Rbie at lineal rate X.o45 0.00 16. 0.00 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 O Side 2 1505610205 1505610205 REV-1500 EX(R) Page 3 File Number Decedent's Complete Address: 3 J.) DECEDENT'S NAME Marie E. Doyle qTRFFTAr)nRF-1;S, 100 Mt.Allen Drive r'FTy STATE Mechanicsburg 17055 Tax Payments and Credits: 1, Tax Due(Page 2,Line 19) $0.00- Z Credils/Payments A.Prior Payments B.Discount Total Credits(A+B) (2) 3, Interest (3) 4. If Line 2 is greater than Line I+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) $0.00- Make check payable to: REGISTER OF WILLS,AGENT IKE 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 d. receive the promise for life of either payments,benefits or care?......................... 2. If death occurred after Dec.12, 1982,did decedent transfer property within one year of death without receiving adequate consideration?.-...........—...........--- --............................................................... ❑ 3, Did decedent own an"in trust foe'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? ...............-- ..........—............................ ...................................— ❑ 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN, 4 For dates of death on or after July 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)(1)), For dates of death on or after Jan, 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse 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 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 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 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 decedents lineal beneficiaries is 4,5 percent except as noted in[72 P.S.§9116(a)(1)), • The tax rate imposed on the net value of transfers to or for the use of the decedents siblings is 12 percent[72 P.S.§9116(a)(1.3)].A sibling 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-15o8 EX+(u-io) 10 pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF: FILE NUMBER: Marie E. Doyle 21-13-0221 Include the proceeds of litigation and the date the proceeds were received by the estate. ----- _....—-.. All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. M&T Bank-checking accoung#1135414,balance of$10,163.28,accrued interest$0.00 $10,163.28 TOTAL(Also enter on Line 5, Recapitulation) $ $10,163.28 If more space is needed,use additional sheets of paper of the same size. © M&T Bank 499 Mitchell Road,Millsboro,DE 19966 Adjustment Services Phone 888-502-4349 F ax (302)934-2955 March 1,2013 Andrew C.Sheely,Attorney 127 S.Market Street P.O.Boa 95 Mechanicsburg,PA 17055 Re: Estate of Marie E.Doyle Social Security:210-26-9527 Date of Death:Febrvary 20,2013 Dear Sir or Madam: Per your inquiry on February 26,2013,please be advised that at the time of dead],the above-named decedent had on deposit with this bank the following: 1. Type of Account CheckingAccow# AccouwNunber 1135414 Ownership(Names qfl Marie E Doyle Opening Date 0410711992 Balance on Date of Death $ 10,163.28 Accrued interest $ .00 - -- - - - - - ------ Total _ $ 1Q163.28 For any additional iuformadom on the above accounts,including ownership and any changes,closures and/or reimbursement of funds, please call the High Strad Carresie at 7174049& We were unable to locate any safe deposit box for the above-mentioned decedent. This leper dory not iodnde any acaeaft in which the decased may have been NOW as Power of Attorney,Custodian of Uniform TransLem Representative Pays,or Trmaee under a written Agreement Sincerely, Valarie Merry Adjustment Services REV-1509 EX+(oi-io) pennsytvania SCHEDULE F DEPARTMENT OF REVENUE � INHERITANCE TAX RETURN JOINTLY-OWNED PROPERTY i y RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Marie E. Doyle 21-13-0221 If an asset became jointly owned within one year of the decedent's date of death,It must be reported on Schedule G. SURVIVING JOINT TENANT(S)NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A•Scott E. Doyle 14108 Roamer Court Son Centreville,VA 20121 C. JOINTLY OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECEDENTS VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER.ATTACH DEED FOR JOINTLY HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1. A. 04/03/2008 Members 1 st savings account#50274-00,principal balance$8.87,accrued $8.87 50% $4.43 interest$0.00 2. A 04/03/2008 Members 1st checking account#50274-11,principal balance$1,009.00, $1,009.00 500% $504.50 accrued interest$0.00 3. A 04/03/2008 Members 1st investment savings account#50274-05,principal balance $5,932.18 50% $2,966.09 $5,931,56,accrued interest$0.62 TOTAL(Also enter on Line 6,Recapitulation) $ 3,475.02 If more space is needed,use additional sheets of paper of the same size. 1*V1 St MEMBERS 1$ FWMULCRMff UM0N REGULAR SAVINGS ACCOUNT: Account Number/Suffix 50274-00 D-ate Account Established 12/21/1972 Principal Balance at Date of Death $8.87 Accrued Interest to Date of Death $0.00 Total Principal and Accrued Interest $8.87 Name of Joint Owner Scott E Doyle Date Joint Added 04/03/2008 CHECKING ACCOUNT: Account Number/Suffix 50274-11 Date Account Established 04/07/2007 Principal Balance at Date of Death $1009.00 Accrued Interest to Date of Death $0.00 Total Principal and Accrued Interest $1009.00 Name of Joint Owner Scott E Doyle Date Joint Added 04/03/2008 INVESTMENT SAVINGS ACCOUNT: Account Number/Suffix 50274-05 D-ate Account Established 02/08/2001 Principal Balance at Date of Death $5931.56 Accrued Interest to Date of Death $0.62 Total Principal and Accrued Interest $5932.18 Name of Joint Owner Scott E Doyle Date Joint Added 04103/2008 MEMBERS 1sT FEDERAL CREDIT UNION Tessa L Klugh Lending Insurance Support Specialist February 28; 2013 Estate of: MARIE E DOYLE Date of Death:02/20/2013 Social Security Number:210-26-8527 5000 Louise Drive P.O.Box 40 • Mechanicsburg,Pennsylvania 17055 • (800) 283-2328 wwwmemberslstorg REV-1511 EX+(10-09) pennsytvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE Tax RETURN RESIDENT DECEDENT ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Marie E. Doyle 21-13-0221 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1' Malpezzi Funeral Home $9,366.34 2. Grave opening and headstone $4,489.00 B. ADMINISTRATIVE COSTS: L Personal Representative Commissions: $0.00 Name(s)of Personal Representative(s)Scott E. Doyle Street Address 14108 Roamer Court city Centreville state VA ZIP 20121 Year(s)Commission Paid: 2• Attorne Fees: She-e ly, E54, $450.00 Y A�?drew C.. // . 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: $153.50 5. Accountant Fees: 6, Tax Return Preparer Fees: 7 Filing Fee $15.00 B. Reserves to conclude estate administration $400.00 TOTAL(Also enter on Line 9, Recapitulation) $ 14,873.84 If more space is needed,use additional sheets of paper of the same size. Monday,April 15,2013 2:25 PM Malpezzi Funeral Home 7176972414 P.01 Malpezzi Funeral Dome 8 Market Plaza Way Mechanicsburg,PA 17055 {717}697-4646 MLebsel J.M&gzzii,U wner,FD Jeremy J Shartzer FD Kyle C knt>x FD April 15,2013 Scott E.Doyle 14108 Roamer Court Centreville,VA 20121 The Funeral Service for Marie E.Doyle We sincerely appreciate the confidence you have placed in us and will continue to assist you in every way we can. Please feel free to contact us if you have any questions in regard to this statement. THE FOLLOWING IS AN ITEMIZED STATEMENT OF THE SERVICES,FACILITIES,AUTOMOTIVE EQUIPMENT, AND MERCHANDISE THAT YOU SELECTED WHEN MAKING THE FUNERAL ARRANGEMENTS. 1. PROFESSIONAL SERVICES: Services of Funeral Director/Staff FUNERAL HOME SERVICE CHARGES S5,475.00 SELECTED MERCHANDISE: Steel Gasketed Casket $2,625.00 Memories Register Package $95.00 THE COST OF OUR SERVICES,EQUIPMENT,AND MERCHANDISE THAT YOU HAVE SELECTED $8,195.00 AT THE TIME FUNERAL ARRANGEMENTS WERE MADE,WE ADVANCED CERTAIN PAYMENTS TO OTHERS AS AN ACCOMMODATION. THE FOLLOWING IS AN ACCOUNTING FOR THOSE CHARGES. CASH ADVANCES: Certified Death Certificates $60.00 Newspaper Notices-Patriot S40196 Newspaper Notices-Sentinel $307.38 Organist $75.00 Flowers $325.00 TOTAL CASH ADVANCES AND SPECIAL CHARGES $1,17134 CONTRACT PRICE $9.366.34 HISTORY: 04/04/2013 Payment Payment $9,366.34 TOTAL AMOUNT DUE $0.00 4 UAL NS VAJ[V VEW; U Mad=0 ft.:.= Arwwwm, ow.—" CM 2=.k Dow cw &am TwM t. - 4.0 RAN tiA%aw — c-.w s sha"c- (D BAw.wiar 4am'c'x- ..am q;:-ma" mTraYi.arwMr i Aar- 1 In �jL x- E blw °v T,—F� cAu"* 14•—C Si roamt'.30, 2 4AL p. AVrWC & MW =ftim- UUA. Imammal sErwwTR9?ARrAL0M RML Mo AGOT.MILMOM OR bMfMW&n'M Of WM Wall MAR ADIUMM 76 MUM,AMMO OR CIAM51 AM 67 Tfq ttl°r4 LW Lt D..OoMAW.. NLAW m...=mv M *b.= Yw ZQA I ham Em RECEIPT FOR PAYMENT GLENDA FARMER STRASBAUGH Receipt Date: 2/22/2013 Cumberland County - Register Of Wills Receipt Time : 13 :21 :55 One Courthouse Square Receipt Tim 1073180 Carlisle, PA 17613 DOYLE MARIE E Estate File No. : 2013-00221 --- Paid By Remarks : ANDREW C SHEELY DMB ------------ ------------ Receipt Distribution ------------------------ Fee/Tax Description Payment Amount Payee Name PETITION LTRS TEST 60 .00 WILL CUMBERLAND COUNTY GENERAL FUN 15 . 00 CUMBERLAND COUNTY GENERAL FUN SHORT CERTIFICATE 20. 00 CUMBERLAND COUNTY GENERAL FUN INVENTORY 15 . 00 CUMBERLAND COUNTY GENERAL FUN INH TAX RETURN 15. 00 JCS FEE CUMBERLAND COUNTY GENERAL FUN AUTOMATION FEE 23 .50 BUREAU OF RECEIPTS & CNTR M.D --- -- -5_00 CUMBERLAND COUNTY GENERAL FUN Check# 4111 --- Total Received. . . . . . . . . 9153 .50 REV-1513 EX+ (01-10) pennsylvania SCHEDULE J DEPARTMENT TA REVENUE BENEFICIARIES INHERITANCE TAX RETURN BENEFICIARIES i �liG RESIDENT DECEDENT ESTATE OF: FILE NUMBER: KLIAIIUNSHIN IU UEt;tUENI AMUU141 UK SMAKt NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS[Include outright spousal distributions and transfers under Sec.9116(a)(1.2).) 1, Sean W.E.Doyle,clo Scott E.Doyle,14108 Roamer Court,Centreville,VA Grandson $2,000.00 90121 2. Brynn E.A.Doyle,c/o Scott E. Doyle, 14108 Roamer Court,Centreville,VA Granddaughter $2,000.00 20121 3. Scott E.Doyle,14108 Roamer Court,Centreville,VA 20121 Son 50%rest, residue& remainder 4. Jeffrey L.Doyle, 21 Heather Cirde,Jefferson,MA 01522 Son 50%rest, residue& remainder ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II—ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed,use additional sheets of paper of the same size. LAST WILL AND TESTAMENT OF MARIE E. DOYLE I, MARIE E. DOYLE, of I I East Hunter Road, Carlisle, ( south Middleton Township), Cumberland County, Pennsylvania, make, pub ish and declare this as and for my Last Will and Testament, hereby revoking a 1 other Wills and Codicils heretofore made by me. FIST: I direct that all inheritance, estate, transfer, succes ion and death taxes, as well as my just debts and funeral expenses, of any :ind whatsoever, which may be payable by reason of my death, shall be pait out of the principal of my estate as the same can conveniently be done. SECOND: I specifically give and bequeath a sum of Two 'I hou- sand dollars ($2,000.00) unto my grandson, SEAN W. E. DOYLE, of Centreville, Virginia. I : I specifically give and bequeath a sum of Two The usand dollars ($2,000.00) unto my granddaughter, BRYNN E. A. DOYLE, o Centreville, Virginia. FOUM: I give, devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wherever situate, includ ng any property over which I hold power of appointment and together with any e., insurance policies thereon, as follows: (a) Fifty percent (SO%,) thereof unto my son, SCOTT E. DOYLE, of Centreville, Virginia, provided that should SCOTT E. DOYLE predecease me, I give and bequeath his share unto his issue, ., hare and share alike; and (b) Fifty percent (50%) thereof unto my son, JEFFREY L DOYLE, of Jefferson, Massachusetts, provided that should JEFFREY L. DOYLE predecease me, I give and bequeath his share unto his issue, s care and share alike, and if there be a failure of same, then I give and bequr ath his share unto my son, SCOTT E. DOYLE. In addition to all powers granted to them by law� 1d by other provisions of this Will, I give the fiduciaries acting hereunder the following powers, applicable to all property, exercisable without court approval and effective until actual distribution of all property: (A) To sell at public or private sale, or to lease, for any pe) iod of time, any real or personal property and to give options for sales, exchai ges or leases, for such prices and upon such terms (including credit, with of without security) or c nditions as are deemed proper. This includes th power to give legally s cient instruments for transfer of the property Gnd to receive the proceed of any disposition. (B) To pa `tion, subdivide, or improve real estate and to e iter into agreements cone 'ng the partition, subdivision, improvement, zo ling or management of re estate and to impose or extinguish restrictions o ► real estate. 2 (C) To compromise any claim or controversy and to abanc on any property which is of little or no value. (D) To invest in all forms of property, including stocks, cc m- mon trust funds and mortgage investment funds, without restriction tc investments authorized for Pennsylvania fiduciaries, as are deemed pr( per, without regard to any principle of diversification, risk or productivity. (E) To exercise any option, right or privilege granted in in ur- ance policies or in other investments. (F) To exercise any election or privilege given by the Fede} it and other tax laws, including, but not necessarily being limited to, personal income, gift, and estate or inheritance tax laws. (G) To make distributions to my herein named beneficiari :s in cash or in kind or partly in each. (H) To borrow money from themselves or others in order pay debts, taxes, or estate or trust administration expenses, to protector in - prove any property held under my will, and for investment purposes. (I) To select a mode of payment under any qualified retire) lent plan (pension plan, profit sharing plan, employee stock ownership plan or any other type of qualified plan) to the extent provided for by the plan :)r the law. S I nominate and appoint SCOTT E. DOYGE, Exec itor, of this, my Last Will and Testament. In the event of the death, resign :ion 3 or inability to serve for any reason whatsoever of SCOTT E. DOYLE, I nominate and appoint JEFFREY L. DOYLE, Executor, of this, my L& t Will and Testament. I direct that my Executor and his successor shall not I e required to post security or a bond for the performance of their duties n any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and se, I to this, my Last Will and Testament, this day of March, 2006. (SEAL) MARIE E. DO Signed, sealed, published and declared by the above-named Test trix as and for her Last Will and Testament in our presence, who, at her requ( st, in her presence and in the presence of each other, have hereunto subscrib. d our names as attesting witnesses. ;�A �* Address Name 7 _,Cl fin, jf Add -4 IN �\ `'1 �� �\� �