US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 2518

Disclaimers

(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.

Pub. L. 94–455, title XX, § 2009(b)(1)90 Stat. 1893Pub. L. 95–600, title VII, § 702(m)(1)92 Stat. 2935Pub. L. 97–34, title IV, § 426(a)95 Stat. 318Pub. L. 97–448, title I, § 104(e)96 Stat. 2384(Added , , ; amended , , ; , , ; , , .)

Editorial Notes

Amendments

Pub. L. 97–4481983—Subsec. (c)(3). substituted “A written transfer” for “For purposes of subsection (a), a written transfer”.

Pub. L. 97–341981—Subsec. (c)(3). added par. (3).

Pub. L. 95–6001978—Subsec. (b)(4). inserted provision relating to spouse of decedent.

Statutory Notes and Related Subsidiaries

Effective Date of 1983 Amendment

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

Effective Date of 1981 Amendment

Pub. L. 97–34, title IV, § 426(b)95 Stat. 318

“The amendment made by subsection (a) [amending this section] shall apply to transfers creating an interest in the person disclaiming made after .”
, , , provided that:

Effective Date of 1978 Amendment

Pub. L. 95–600, title VII, § 702(m)(2)92 Stat. 2935

“The amendment made by paragraph (1) [amending this section] shall apply to transfers creating an interest in the person disclaiming made after .”
, , , provided that:

Effective Date

Pub. L. 94–455, title XX, § 2009(e)(2)90 Stat. 1896

section 2046 of this title“The amendments made by subsection (b) [enacting this section and and amending sections 2041, 2055, 2056, and 2514 of this title] shall apply with respect to transfers creating an interest in the person disclaiming made after .”
, , , provided that: