OMB.report

Federal forms, ICRs, and supporting documents

OMB control number

Qualified Disclaimers of Property

OMB 1545-0959 ยท TREAS/IRS.

OMB 1545-0959

26 USC Section 2518 allows a person to disclaim an interest in property received by gift or inheritance. The interest is treated as if the dis-claimant never received or transferred such interest for Federal gift tax purposes. A qualified disclaimer must be in writing and delivered to the transferor or trustee.

The latest form for Qualified Disclaimers of Property expires 2026-07-31 and is listed under ICR 202301-1545-035.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
Supporting Statement.docxSupporting Statement A
Qualified Disclaimers of Property Information collection

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
202602-1545-009 Extension without change of a currently approved collection 2026-06-30
202301-1545-035 Extension without change of a currently approved collection 2023-03-31 Approved without change
201910-1545-015 Extension without change of a currently approved collection 2020-01-31 Approved without change
201610-1545-029 Extension without change of a currently approved collection 2016-11-22 Approved without change
201306-1545-040 Extension without change of a currently approved collection 2013-09-30 Approved without change
201005-1545-024 Revision of a currently approved collection 2010-07-26 Approved without change
200705-1545-015 Extension without change of a currently approved collection 2007-05-17 Approved without change
200404-1545-029 Extension without change of a currently approved collection 2004-04-21 Approved without change
200104-1545-009 Extension without change of a currently approved collection 2001-04-04 Approved without change
199803-1545-016 Extension without change of a currently approved collection 1998-03-23 Approved without change
199503-1545-010 Extension without change of a currently approved collection 1995-03-09 Approved without change
199203-1545-008 Extension without change of a currently approved collection 1992-03-17 Approved without change
198904-1545-006 Extension without change of a currently approved collection 1989-04-03 Approved without change
198605-1545-011 New collection (Request for a new OMB Control Number) 1986-05-09 Approved without change