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Home My WebLink About03-21-14 (2) � � 1505610105 REV-1500 IX(02-11'tFI' OFFICIAL USE ONLY PA Department of Revenue Pennsylvania Bureau of Individual Taxes "NE `°"°` County Code Year File Number Po BOX28o6o1 INHERITANCE TAX RETURN i ------ Harrisburg,Harrisburg,PA 17128-0601 RESIDENT DECEDENT `-�- l✓ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 1 01/13/2014 02/22/1921 Decedent's Last Name Suffix Decedents First Name MI _ --- -------- _ LEGATH MARY g � - -- ---- - --.. -- '-- -- ---------------- ----- (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouses Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW OD 1.Original Return 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 Maintained 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 Schedule O) CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION§HOULD BE DIRECTED TO: -+ N Name Daytime Teleptipil Number .c ROBERT W. ANDREEN, ESQ. l (412) 963 420 REGIST9Wb7_Il,i USE-ONLY D r- o n rrI 1-' rr rl First Line of Address Cn 1378 FREEPORT ROAD c5 0 on 3 T --— - ---- ---------------- - — - Second Line of Address SUITE 2B I + ~ O .-......... ...Is.. ....... —13 City or Post Office S iate ZIP Code DATE FILED PITTSBURGH PA 15238 i -- ----------- correspondent's e-mail address:rwandreen @gmail.com 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.Declara'on of preparer other than the personal representative is based an all information of which preparer has any knowledge. SIG T=E01 R SIBL FOR FILING RETURN DATE y t, �,� ADDRESS 605 RIVERSTIX LANE, MECHANICSBURG, PA 17050 SIGJJ 024 /n A ENTATIVE DATE ADDRESS 1378 FREEPORT RD, STE. 2B, PITTSBURGH, PA 15238 PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505610105 1505610105 J 1505610205 REV-1500 EX(Fit Decedent's Social Security Number Decedent's Name: MARY B. LEGATH RECAPITULATION 1. Real Estate(Schedule A). ......... ..... ....... ... ....... . ..... ..... 1. 2. Stocks and Bonds(Schedule B) ... .... ... .. ............ .. ... .. ..... ... 2. 1 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. 240.67 6. Jointly Owned Property(Schedule F) O Separate Billing Requested ... .... 6. 12,570.76 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested.... .... 7. 318,832.12 8. Total Gross Assets(total Lines i through 7). ......... ....... ..... ....... 8. 331,643.55 9. Funeral Expenses and Administrative Costs(Schedule H). ... ....... ........ 9. 2,976.99 10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule 1),..... ..... .. .. 10. _ 5,478.40 11. Total Deductions(total Lines 9 and 10).. ... ... ....... .... ... .. ..... .... 11. 8,455.39 12, Net Value of Estate(Line 8 minus Line 11) .... ............ .. .......... .. 12. 323,188.16 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. 323,188.16 !. TAX CALCULATION-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 L at lineal rate X.0 45 323,188.161 16,1 _ 14,543.47 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. 14,546.47 20, FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT p Side 2 L 1505610205 1505610205 REV-1500 EX(FI) Page 3 File Number Decedent's Complete Address: DECEDENTS NAME MARY B. LEGATH STREETADDRESS 605 RIVERSTIX LANE CITY STATE ZIP MECHANICSBURG PA 17050 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 14,543.47 2. Credits/Payments A.Prior Payments B.Discount 727.11 Total Credits(A+B) (2) 727.11 3. Interest (3) 4. 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. (4) 5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. A 13,816.30 Make check payable to: REGISTER OF WILLS, AGENT. �n: .:... :::- „ 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.......................................................................................... ❑ N b. retain the right to designate who shall use the property transferred or its income ............................................ ❑ 0 c. retain a reversionary interest.............................................................................................................................. ❑ 0 d. receive the promise for life of either payments,benefits or care?...................................................................... ❑ 0 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 for"or payable-upon-death bank account or security at his or her death?.............. ❑ 0 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. t ::naNti,., ,I For dates of death on or after July 1,1994,and before Jan.1, 1995,the lax 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 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 lax,and the statutory requirements for disclosure of assets and fling 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 decedent's 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 decedent's 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-1508 EX+(6-98) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, Sr MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER MARY B. LEGATH Indude the proceeds of litigation and the date the proceeds were received by the estate. All property jointlyowned wbh right of sumlvomhip must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. US TREASURY,2013 TAX REFUND 240.67 TOTAL(Also enter online 5,Recapitulation) $ 240.67 (If mom space is needed,insert additional sheets of the same size) . REV-1Sog EX+(o1-10) . pennsylvania SCHEDULE F DEPARTMENT TAX RETURN JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: MARY B. LEGATH If an asset became jointly owned within one year of the decedent's date of death,it must be reported on Schedule G. SURVIVING IOINT TENANT(S)NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A•ELAINE MCKENNA 605 RIVERSTIX LANE DAUGHTER MECHANICSBURG, PA 17050 B' REGIS LEGATH 248 LAURENCE DRIVE SON MOORESTOWN, NJ 08057 L _—A JOINTLY OWNED PROPERTY: IFRE]l DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH TTEN 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 D®FOR]01NRY HELD REAL ESTATE VALUE OF ASSET INTEREST DECEDENTS INTEREST I. A. 03116184 jpNC CHECKING ACCT.NO.1136074492 I ❑ ❑ _ � ! ❑ ❑ ❑ _� ❑ ❑ ❑ F__ � Lid ❑ ❑ ❑ = I = �❑�I ❑ ❑ ® l—i S�.J ❑ ❑ =F ❑ cam ❑ ❑ �__ ® ❑ ❑ ❑ o __ o ❑ ❑ ❑� ❑ TOTAL(Also enter on Line 6, Recapitulation) $L 12,570.76 If more space is needed,use additional sheets of paper of the same size. REV-1510 EX+(08-09) �i ]-pennsylvania SCHEDULE G DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INNERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER MARY B. LEGATH` This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500.is yes. �M _ DESCRIPTION OF PROPERTY " INQIDETME NAME OFTHETRANSFEREL Tina DATE OF DEATH % DECD'S EXCLUSION TAXABLE NUMBER HE wEaRAxvER AAa Atov ooFEO roR REA ESAE VALUE OF ASSET INTEREST OF Amu VALUE i. JING ANNUITY N0.107490OW, BENEFICIARIES BEING ELAINE MCKENNA 136,272.77 136.272.77 AND REGIS LEGATH,CHILDREN ING NNUITY NO.10?CHILDRENBENEFICIARIES BEING ELAINE MCKENNA 126D6013 126,060.13 AND REGIS LINCOLN ANNUITY NO.95-9151461,BENEFICIARIES BEING ELAINE 3. MCKENNA AND REGIS LEGATH,CHILDREN • 16,499.22 .16.499.22 4 COMMONWEALTH FINANCIAL NETWORK,ACCT.NO.H2Y176460,TOD 40,000.00 40,000.00 ELAINE MCKENNA AND REGIS LEGATH,CHILDREN TOTAL(Also enter on Line 7, Recapitulation).; e_ A 318,832.12 If more space Is needed,use additional sheets of paper of the same size. REV-1511 EX+ (10-09) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER MARY B. LEGATH Decedent's debts must be reported on Schedule 1. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: IMUSSELMAN FUNERAL HOME, BALANCE FUNERAL EXPENSES 121.60 { — --- z LYNN PIVARSKI,ORGANIST _100_00 C a IWALNUTGRILL FUNERAL MEAL 540.39 : _. i B. ADMINISTRATIVE COSTS. 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Year(s)Commission Paid: 2. Attorney Fees P 2200'00' 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: j i 5. Accountant Fees: 6. Tax Return Preparer Fees: 2 FILE INHERITANCE TAX RETURN ' 15.00 TOTAL(Also enter on Line 9, Recapitulation) $ 2,976.991 If more space is needed,use additional sheets of paper of the same size. F REV-1512 EX+(12-08) pennsylvania SCHEDULE I ' DEPARTMENT or Reveeue DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER MARY B. LEGATH _ Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses. ITEM r - - VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1• COUNTRY MEADOWS,BALANCE NURSING HOME 4,258.21 ' 22�. REGIS LEGATH,REIMBURSE EXPENSES •354.00 • L-1INE MCKENNA,REIMBURE EXPENSES 200.00 4. DIAMOND PHARMACY,BILL DUE AT DEATH 55.99 5. ALERT PHARMACY,BILL DUE AT DEATH 98.94 6. PA DEPARTMENT OF REVENUE,2013 INCOME TAX 511.25 ❑ f ❑ - ❑ E: TOTAL(Also enter on Line 10,Recapitulation) $ 5,478.40 If more space is needed,Insert additional sheets of the same size. REV-1513 EX+(01-10) pennsylvania SCHEDULE ] DEPARTMENT OF REVENUE INHERITANCE TAX RETURN •� BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: MARY B. LEGATH 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[Include outright spousal distributions and transfers under Sec.9116(a)(1.2).] I. ELAINE MCKENNA,605 RIVERSTIX LANE,MECHANICSBURG,PA DAUGHTER � ' 50% FREGIS LEGATH,248 LAURENCE DRIVE,MOORESTOWN,NJ SON 50% ❑ ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. 11 NON-TAXABLE DISTRIBUTIONS - A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: El B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: F1 F- 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.