2025-23278Notice

IRS Wants Feedback on Rejecting Unwanted Inheritances

Published Date: 12/18/2025

Notice

Summary

The IRS wants your thoughts on how hard it is to say 'no thanks' to property you get as a gift or inheritance. If you’ve ever had to disclaim property, this is your chance to help make the process easier and less time-consuming. Send your comments by February 17, 2026, so the IRS can improve the forms and save everyone time and hassle.

Analyzed Economic Effects

1 provisions identified: 0 benefits, 1 costs, 0 mixed.

Paperwork to Decline Gift or Inheritance

If you want to disclaim (say no to) property you get by gift or inheritance under Internal Revenue Code section 2518, the disclaimer must be in writing and delivered to the transferor or trustee. The IRS estimates 2,000 people file such disclaimers, each taking about 30 minutes (total 1,000 hours), and is asking for public comments by February 17, 2026 (OMB Number 1545-0959).

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Key Dates

Effective Date
Published Date
Comments Due
12/16/2025
12/18/2025
2/17/2026

Department and Agencies

Department
Independent Agency
Agency
Treasury Department
Internal Revenue Service
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