Qualified Disclaimers of Property

OMB 1545-0959

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 2023-03-31 and can be found here.

Latest Forms, Documents, and Supporting Material
Document
Name
Supporting Statement A
All Historical Document Collections
Approved without change
 Extension without change of a currently approved collection 2023-03-31
Approved without change
 Extension without change of a currently approved collection 2020-01-31
Approved without change
 Extension without change of a currently approved collection 2016-11-22
Approved without change
 Extension without change of a currently approved collection 2013-09-30
Approved without change
 Revision of a currently approved collection 2010-07-26
Approved without change
 Extension without change of a currently approved collection 2007-05-17
Approved without change
 Extension without change of a currently approved collection 2004-04-21
Approved without change
 Extension without change of a currently approved collection 2001-04-04
Approved without change
 Extension without change of a currently approved collection 1998-03-23
Approved without change
 Extension without change of a currently approved collection 1995-03-09
Approved without change
 Extension without change of a currently approved collection 1992-03-17
Approved without change
 Extension without change of a currently approved collection 1989-04-03
Approved without change
 New collection (Request for a new OMB Control Number) 1986-05-09
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