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HomeMy WebLinkAbout05-29-15 pennsy(vania 1505614105 ..j EX(03-14)(FI) REV-1500 OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PBOX 280601 INHERITANCE TAX RETURN ----I l_ HaO rrisburg, PA 17128-0601 RESIDENT DECEDENT F ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYM Date of Birth MMDDYM 109062014 107041927 Decedent's Last Name Suffix Decedent's First Name MI Yob Theresa (if Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Riley Michael -� —� J , THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW (31D 1.Original Return C=) 2.Supplemental Return C=) 3. Remainder Return(date of death prior to 12-13-82) C=:) 4.Agriculture Exemption(date of C=) 5. Future Interest Compromise(date of C=:) 6. Federal Estate Tax Return Required death on or after 7-1-2012) death after 12-12-82) C=:) 7. Decedent Died Testate C=:) 8. Decedent Maintained a Living Trust 9. Total Number of Safe Deposit Boxes (Attach copy of will.) (Attach copy of trust.) e—n 10. Litigation Proceeds Received e--n 11. Non-Probate Transferee Return C=) 12, Deferral/Election of Spousal Trusts (Schedule F and G Assets Only) O 13. Business Assets C=D 14. Spouse is Sole Beneficiary (No trust involved) CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number ............*................-"*"***'*******"*-*,*",**"--,--,--"-,*.......................................... ....... ­-­------ ---------------- Michael Riley 1(717) 991-0130 ............_._­..._.___..............................................................................................................---------..................... ................................................ ......... ........................................................ First Line of Address ...........................................................................................................I................... ........................... ,411 7th Street ._____.___._................................. ........................................................__................... .............................................. Second Line of Address City or Post Office--..............................._­......................................................................... State ZIP Code New Cumberland PA 17070 1 :;0 rrl ............................................................................. ........................J ..---__ _..ac_ M n 3. G-> ti 39 iley@verzon.ne Correspondent's email address: m.rt_ T, --a Cl) 7-3 M i C-) t C7 REGISTER:OF�Wf)LLIS U NLY1 I REGISTER OF WILLS USE ONLY i G7 DATE FILED MMDDYYYY C') -TJ rTj =FLEJ T1 DATE FILED STAMP PLEASE USE ORIGINAL FORM ONLY Side I 1111111111 111gliq1�1 illypilli 11111 1111 1111 4 1505614105 j REV-1 500 EX (FI) Page 3 File Number Decedent's Complete Address: DECEDENT'S NAME Theresa H. Yob STREETADDRESS 411 7th Street CITY — STATE ZIP New Cumberland PA 17070 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 119.86 2. Credits/Payments A.Prior Payments 0.00 B.Discount 0.00 (See instructions.) Total Credits(A+B) (2) 0.00 3. Interest (3) 0.00 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) 0.00 5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 119.86 Make check payable to: REGISTER OF WILLS, AGENT. 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 ..........................................................................I............... ❑ b. retain the right to designate who shall use the property transferred or its income ............................................ ❑ c. retain a reversionary interest .............................................................................................................................. E] E 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?.............. ❑ N 4. Did decedent own an individual retirement account,annuity or other non-probate property,which containsa 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. 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)(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 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 step-parent 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. 1505614205 REV-1500 EX(FI) Decedent's Social Security Number Decedent's Name: Theresa H. Yob i RECAPITULATION 1. Real Estate(Schedule A). ... ... ..... ... .. ..... .... ..... ...... ... ..... 1. 0.00 2. Stocks and Bonds(Schedule B) ... .... ..... ..... .... ..... ..... .... .... 2. 0.00 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) .. ... 3. 0.00 4. Mortgages and Notes Receivable Schedule D 4. 0.00 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E). ...... 5. 14,574.89 6. Jointly Owned Property(Schedule F) O Separate Billing Requested .... ... 6. 0.00 . 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested..... ... 7. 0.00 i 8. Total Gross Assets total Lines 1 through 7 8. 14,574.89 I 9. Funeral Expenses and Administrative Costs(Schedule H)................... 9. 9,247.74 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)... . ..... .. ... . 10. 0.0-0-�1 11. Total Deductions(total Lines 9 and 10).. .......... . ........ .......... .. 11. 9,247.74 12. Net Value of Estate(Line 8 minus Line 11) ... ... .. ... .. .. .. ..... ..... ... 12. 5,327.15 13. Charitable and Governmental Bequests/Sec.9113 Trusts for which an election to tax has not been made(Schedule J) ..... .... .......... ..... 13. 0.00 14. Net Value Subject to Tax(Line 12 minus Line 13) .... ..... ... ........... . 14. 5,327.15 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_ j 2,663.57 15. 0.00 16. Amount of Line 14 taxable I at lineal rate X.0_ 2,663.57 16. 119.86 17. Amount of Line 14 taxable at sibling rate X.12 1 17. 18. Amount of Line 14 taxable at collateral rate X.1518. 19. TAX DUE ... ........ .... ... ..... ... . ... .. ..... ......... ..... .... . . 19. 119.86 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Under penalties of perjury,I declare I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief, it is true,correct and mplete. Declaration of preparer other than the person responsible for filing the return is based on all information of which preparer has any knowledge. G PONSIBLE FOR FILING RETURN DATE 05/29/2015 ADDRESS 411 7th Street, New Cumberland, PA 17070 SIGNATURE OF PREPARER OTHER THAN PERSON RESPONSIBLE FOR FILING THE RETURN DATE ADDRESS Sade 2 J 14 1505614205 REV-1508 EX+(o8-12) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOpSITStf& MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Theresa H. Yob 2014-00879 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 VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. M&T Bank Market Savings Account-ending in 2951 �� 14,407.89 2, PA State Retirement System-Days Payable Due 167.00 3, Used Personal Effects-no monetary value 0.00 I 1 { TOTAL(Also enter on Line 5, Recapitulation) $ 14,574.89 If more space is needed,use additional sheets of paper of the same size. ' REV-1511 EX+ (02-15) pennsytvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Theresa H. Yob 2014-00879 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1' [Parthemore Funeral Home- El L 1� Lj Lj L_ yr B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: 0.00 Name(s)of Personal Representative(s) Michael Riley —�" Street Address 411 7th Street city New Cumberland State PA ZIP 17070 Year(s)Commission Paid: None charged 0.00 2. Attorney Fees: 3,500.00�! 3. Family Exemption: (If decedent's address is not the same as claimants,attach explanation.) .t Claimant Michael Riley Street Address 411 7th Street city New Cumberland _ _ state_ PA zip 17070 _ Relationship of Claimant to Decedent Surviving_Spouse_ 4. Probate Fees: !� 0.00,I 5. Accountant Fees: I; 0.00 6. Tax Return Preparer Fees: _ 0.00 }t 7• Total Fees paid to Cumberland County Register of Wills 252.00 il tJ81 Advertising Legal Notice-- � 150.74 Bond Fee-required by Register of Wills µ 224.00 TOTAL(Also enter on Line 9, Recapitulation) 9,247.74 t If more space is needed,use additional sheets of paper of the same size. REV-1513 EX+(02-15) pennsylvania SCHEDULE Y' DEPARTMENT OF REVENUE ' INHERITANCE TAX RETURN BENEFICIARIES h RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Theresa H. Yob 2014-00879 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).) 1• {{Michael Riley Spouse 2,663.57 i�_ 2.1Mary Jo Griffin Daughter 332.94 3 lC d Yob Y— Son 332.94 �4. Theresa Ann Yob N� s Daughter 332.94 { 5.1 J�o�seph C.Yob,Jr y ISon 332.94 6 Susan Yob Daughter 332.94 AL _ _• 7. Jon Yob Son ( 332.94 8. Judith Yob [Daughter• —� � 4 332. 179.1 �PP�aula Yob '. � � i Daughter' � 3 332.94 -• 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: . _.,,.r------.. __._._..._......._...._— --_ •�--- -- •• -moi f El . • B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 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.- M&T Bank FOR INQUIRIES CALL: (800)724-2440 AGCIII<I7,iIEPE._;....,• M&T MARKET ADVANTAGE 00 0 06113M NM 017 ACCOi1TIT NUM IE32..; S AT£hQEI� f�IL3i) 000000 P 15004217692951 . JAN.08-APR.07,2015 ............................................ THERESA H RILEY BEGCNNINC;:EAl;4)±10E;:<`:: :? $14,407.53 411 7TH ST 1 F' S#78;& tEp1IS .. 0.00 NEW CUMBERLAND PA 17070-1926 ;LEs�J.CHEC l :C?E17S 0.00 :)i+t7�t :3` <> z 1.07 ': lIO : A4�£ 0.00 $14,408.60 INTEREST EARNED FOR STATEMENT PERIOD $1.06 HIGHLAND PARK INTEREST PAID YEAR TO DATE $1.46 ACCOUNT SUMMARY BI�GIt+ENING DEPOSITS&07HER :: WIYHD#2AVYALS:8:. :.<':`:::;:':.:;':: :-roRRENT;::;;: ': ::.:.......;:E li l.. :... ... _.. BALANCE: C12 0,1T.S. b7HI+R EiEB1 CS TERI:S7I?AIr3 BALANCE:' NO. I AMOUNTNO. AMOUNT $14,407.53 0 $0.00 0 $0.00 $1.07 $14,408.60 ACCOUNT ACTIVITY DAT E : : W ... M15PtWTS&OTFR T.HL8 : "DAILY:.WbSTN ' Ar. ADOLAN EiC - 01/08/2015 BEGINNING BALANCE $14,407.53 02/06/2015 INTEREST PAYMENT $0.36 14,407.89 03/06/2015 INTEREST PAYMENT 0.33 14,408.22 04/07/2015 INTEREST PAYMENT 0.38 14,408.60 ENDING BALANCE $14,408.60 ANNUAL PERCENTAGE YIELD EARNED=0.02% WHEN WAS YOUR LAST MORTGAGE CHECK-UP?WHETHER YOU OWN A HOME OR ARE THINKING ABOUT BUYING ONE,NOW IS A GOOD TIME TO TALK TO AN M&T MORTGAGE EXPERT ABOUT YOUR HOME FINANCING NEEDS.CALL 1-888-253-1023 TODAY. 2015 M&T BANK.NMLS#381076.ALL LOANS SUBJECT TO CREDIT AND PROPERTY APPROVAL. THIS IS NOT A COMMITMENT TO MAKE A MORTGAGE LOAN.OTHER TERMS AND CONDITIONS MAY APPLY. PAGE 1 OF 1 F 'M&T Bank FOR INQUIRIES CALL: (800)724-2440 . 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HOMEOWNERSHIP IS IMPORTANT.WE'RE HERE TO HELP FIRST-TIME HOMEBUYERS NAVIGATE THE MORTGAGE PROCESS AND MAKE BUYING A.HOME AFFORDABLE.TO FIND OUT MORE ABOUT M&T'S AFFORDABLE MORTGAGE PROGRAMS CALL 1-888-816-7942 OR VISIT MTB.COM/MORTGAGE. M&T IS AN EQUAL HOUSING LENDER.THIS IS NOT A COMMITMENT TO MAKE A MORTGAGE LOAN.2015 M&TBANK.MEMBER FDIC.NMLS#381076. PAGE 2 OF 2