How to refuse (disclaim) an inheritance

General information, not legal, tax or financial advice. Last reviewed Nov 1, 2026.

Quick answerYou can turn down an inheritance by signing a written disclaimer and delivering or filing it before you accept the property or any benefit from it. For federal tax purposes, a “qualified disclaimer” must be in writing, be received within 9 months of the death (or after you turn 21, if later), and the property must pass without you directing where it goes. You can’t pick who gets it; it passes as the will, beneficiary form or state law says when you’re treated as having disclaimed. Each state sets its own form and filing rules.

Step by step

Don’t take anything yet. Cashing a check, moving into the house or selling the item can count as accepting it and block a disclaimer.
Find out who would get it instead. Read the will, trust or beneficiary form, or the state’s intestacy rules. See what happens without a will.
Write the disclaimer with the required contents for your state (table below), and sign it. Florida also requires witnesses and an acknowledgment like a deed.
Deliver or file it with the right person: usually the executor, the trustee, or the account or insurance company holding the asset. If real estate is involved, record it with the county.
Meet the 9-month federal deadline if you want the disclaimer to avoid being treated as a gift by you.
Keep proof of delivery or filing.

Federal tax ruleFederal law

A qualified disclaimer is an irrevocable, unqualified refusal that is in writing; is received by the person who made the transfer, their legal representative or the holder of legal title no later than 9 months after the later of the transfer or your 21st birthday; is made before you accept the interest or any of its benefits; and results in the property passing without any direction from you, either to the spouse of the person who died or to someone other than you. If it qualifies, federal gift and estate tax rules treat the property as if it never went to you. You can disclaim an undivided portion.

Definition of a qualified disclaimer; 9-month deadline; no acceptance; passes without direction; partial disclaimers. Source: 26 U.S.C. § 2518, checked Nov 1, 2026.

State rulesState law

State	Form	Where it goes	When it’s barred
New Hampshire	A writing or other record that declares the disclaimer, describes the interest and is signed.	For an interest under a will or intestacy, the administrator of the estate (other rules for trusts and beneficiary designations).	After you accept the interest, transfer or encumber it, or it’s sold at a judicial sale, or if you waived the right in writing.
California	In writing, signed, identifying who created the interest, describing it and stating the disclaimer and its extent.	Filed with the superior court where the estate is (or could be) administered, the executor or trustee, the holder of the property, or the creator. Real property disclaimers may be recorded.	Must be filed within a reasonable time; filing within 9 months after the death (or after the interest vests) is conclusively reasonable for wills, intestacy, POD accounts, life insurance, joint tenancy, retirement plans and TOD deeds. Barred after acceptance.
Texas	In writing, declaring the disclaimer, describing the interest, signed, and including a statement under penalty of perjury about whether you’re a child support obligor.	For an interest under a will or intestacy, delivered to the executor; if none is serving, filed in the official public records of the county where the person lived or owned real estate.	After you accept it (possession or control), assign or encumber it, or it’s sold at a judicial sale. A disclaimer is also barred as to property that could pay child support arrears that are administratively determined or reduced to judgment.
Florida	In writing, declared as a disclaimer, describing the interest, signed, and witnessed and acknowledged like a deed to be recorded.	For an interest under a will or intestacy, delivered to the personal representative, or if none is serving, filed with the clerk of court in a county where administration would be proper.	Not yet verified (Fla. Stat. § 739.402).
Ohio	A written disclaimer instrument, delivered, filed or recorded.	For non-probate interests, delivered personally or by certified mail to the person holding title or possession; a disclaimer of real estate under a TOD designation affidavit is filed with the county recorder.	Must be delivered, filed or recorded before you accept any benefits of the interest. We didn’t find a fixed 9-month limit in Ohio’s statute, but the federal 9-month tax deadline still matters.

Writing or record, declaration, description, signature; delivery or filing. Source: RSA 563-B:4, checked Nov 1, 2026.
Delivery to the administrator; bars after acceptance or transfer. Source: RSA 563-B:11, 563-B:12, checked Nov 1, 2026.
Contents of a disclaimer. Source: Cal. Prob. Code § 278, checked Nov 1, 2026.
Reasonable time; nine-month safe harbor. Source: Cal. Prob. Code § 279, checked Nov 1, 2026.
Where to file; recording for real property. Source: Cal. Prob. Code § 280, checked Nov 1, 2026.
No disclaimer after acceptance. Source: Cal. Prob. Code § 285, checked Nov 1, 2026.
Texas disclaimers follow Property Code ch. 240. Source: Tex. Estates Code § 122.002, checked Nov 1, 2026.
Requirements; child support statement; delivery for wills and intestacy; bars including child support obligors. Source: Tex. Prop. Code §§ 240.009, 240.102, 240.151, checked Nov 1, 2026.
Requirements including witnesses and acknowledgment. Source: Fla. Stat. § 739.104, checked Nov 1, 2026.
Delivery or filing. Source: Fla. Stat. § 739.301, checked Nov 1, 2026.
Writing; deliver before accepting benefits; non-probate delivery; TOD affidavit filing. Source: Ohio Rev. Code § 5815.36, checked Nov 1, 2026.

Things to think about first

Medicaid or SSI. If you get means-tested benefits, ask the benefits agency or a lawyer before disclaiming (see the note below). Background: Medicaid 5-year look-back.
Debts. In Texas a disclaimed interest isn’t subject to the disclaimant’s creditors, except for child support arrears as noted above; other states’ creditor rules weren’t checked today.
Taxes. Before disclaiming to save tax, check whether any tax applies at all: do you pay taxes on an inheritance?

Not yet verified: how Medicaid and SSI in each pilot state treat a disclaimer, and Florida’s current rules on when a disclaimer is barred (Fla. Stat. § 739.402 could not be loaded today). Get advice before disclaiming if you receive benefits.

After a death: your state

New Hampshire · California · Texas · Florida · Ohio

Probate courts: NH · CA · TX · FL · OH

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