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Title 26, Internal Revenue CodeRelease 119-110

§2518 Disclaimers

Title 26 › Subtitle B — Estate and Gift Taxes › CHAPTER 12 — GIFT TAX › Subchapter B — Transfers › § 2518

Last updated Sep 22, 2026|Official source

Summary

If a person makes a qualified disclaimer about an interest in property, tax rules treat the interest as if that person never received it. A "qualified disclaimer" is a final, written refusal to accept the interest. The writing must be given to the person who transferred the interest, that person’s legal representative, or the title holder no later than 9 months after the later of the transfer date or the day the person turns 21. The person must not take the interest or any benefits from it, and the property must pass on without the disclaiming person’s direction either to the decedent’s spouse or to someone else. A disclaimer of only an undivided part of an interest can qualify. A power over property counts as an interest. A written transfer of the transferor’s entire interest that meets the same timing and nonacceptance rules and goes to the person(s) who would have received the property after a disclaimer is treated the same as a qualified disclaimer.

Full Legal Text

Title 26, §2518

Internal Revenue Code, Source: USLM XML via OLRC

(a)General rule
For purposes of this subtitle, if a person makes a qualified disclaimer with respect to any interest in property, this subtitle shall apply with respect to such interest as if the interest had never been transferred to such person.
(b)Qualified disclaimer defined
For purposes of subsection (a), the term “qualified disclaimer” means an irrevocable and unqualified refusal by a person to accept an interest in property but only if—
(1)such refusal is in writing,
(2)such writing is received by the transferor of the interest, his legal representative, or the holder of the legal title to the property to which the interest relates not later than the date which is 9 months after the later of—
(A)the day on which the transfer creating the interest in such person is made, or
(B)the day on which such person attains age 21,
(3)such person has not accepted the interest or any of its benefits, and
(4)as a result of such refusal, the interest passes without any direction on the part of the person making the disclaimer and passes either—
(A)to the spouse of the decedent, or
(B)to a person other than the person making the disclaimer.
(c)Other rules
For purposes of subsection (a)—
(1)Disclaimer of undivided portion of interest
A disclaimer with respect to an undivided portion of an interest which meets the requirements of the preceding sentence shall be treated as a qualified disclaimer of such portion of the interest.
(2)Powers
A power with respect to property shall be treated as an interest in such property.
(3)Certain transfers treated as disclaimers
A written transfer of the transferor’s entire interest in the property—
(A)which meets requirements similar to the requirements of paragraphs (2) and (3) of subsection (b), and
(B)which is to a person or persons who would have received the property had the transferor made a qualified disclaimer (within the meaning of subsection (b)),
shall be treated as a qualified disclaimer.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1983—Subsec. (c)(3). Pub. L. 97–448 substituted “A written transfer” for “For purposes of subsection (a), a written transfer”. 1981—Subsec. (c)(3). Pub. L. 97–34 added par. (3). 1978—Subsec. (b)(4). Pub. L. 95–600 inserted provision relating to spouse of decedent.

Statutory Notes and Related Subsidiaries

Effective Date

of 1983 AmendmentAmendment by Pub. L. 97–448 effective, except as otherwise provided, as if it had been included in the provision of the Economic Recovery Tax Act of 1981, Pub. L. 97–34, to which such amendment relates, see section 109 of Pub. L. 97–448, set out as a note under section 1 of this title.

Effective Date

of 1981 Amendment Pub. L. 97–34, title IV, § 426(b), Aug. 13, 1981, 95 Stat. 318, provided that: “The amendment made by subsection (a) [amending this section] shall apply to transfers creating an interest in the person disclaiming made after December 31, 1981.”

Effective Date

of 1978 Amendment Pub. L. 95–600, title VII, § 702(m)(2), Nov. 6, 1978, 92 Stat. 2935, provided that: “The amendment made by paragraph (1) [amending this section] shall apply to transfers creating an interest in the person disclaiming made after December 31, 1976.”

Effective Date

Pub. L. 94–455, title XX, § 2009(e)(2), Oct. 4, 1976, 90 Stat. 1896, provided that: “The

Amendments

made by subsection (b) [enacting this section and section 2046 of this title and amending section 2041, 2055, 2056, and 2514 of this title] shall apply with respect to transfers creating an interest in the person disclaiming made after December 31, 1976.”

Reference

Citations & Metadata

Citation

26 U.S.C. § 2518

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110