Disclaimer Trust 9-Month Calculator 2026 — §2518 Qualified Disclaimer Deadline

A qualified disclaimer is an irrevocable and unqualified refusal to accept an interest in property. Under IRC §2518, a disclaimer is qualified (and therefore not a taxable gift) if: (1) it is in writing, (2) it is delivered to the transferor, their representative, or the property holder within 9 months of the transfer or when the disclaimant turns 21, (3) the disclaimant has not accepted any benefit from the interest, and (4) the property passes to a non-disclaimant spouse or to someone else without direction from the disclaimant.

The 9-month period runs from the date the interest is created — typically the date of death for an inherited interest. For gifts, it runs from the date of the gift. If the potential disclaimant is under 21, the 9 months runs from when they turn 21. The deadline is strict — a late disclaimer is a taxable gift by the disclaimant. Most estate attorneys recommend submitting at least 2 weeks before the deadline to allow for processing.

Disclaimers are most commonly used by a surviving spouse who has more than enough assets and wants to redirect inherited property to children in a bypass trust to use the deceased spouse's estate tax exemption. They're also used when a beneficiary in a high tax bracket wants to redirect assets to a beneficiary in a lower bracket, or when the inherited asset has significant tax liability (like a traditional IRA) that another beneficiary can manage better.

Yes. A partial disclaimer is allowed under §2518 — you can disclaim a fractional share, percentage, or specific dollar amount of an inherited interest. For example, a surviving spouse who inherits $5M might disclaim $3M (the bypass trust amount) and keep $2M. The partial disclaimer must be made in writing and must be accompanied by a clear description of the portion being disclaimed. It cannot be a disclaimer of specific assets while retaining others (unless separately transferred).

No. A qualified disclaimer under §2518 is not treated as a gift by the disclaimant for federal gift or estate tax purposes. The disclaimed property passes as if the disclaimant predeceased the transferor — it flows to the next beneficiary in line (per the will, trust, or applicable state law). This makes disclaimer a powerful post-death estate planning tool that creates no additional transfer tax.