How to Use the Inheritance Disclaimer Deadline Calculator
A disclaimer lets an heir refuse an inheritance so it passes as if that person had died first, which can protect means-tested benefits or redirect assets to the next generation. The federal window is short, so enter the date of death to see exactly when it closes.
The controlling rule is 26 USC 2518(b)(2), which requires a written, irrevocable and unqualified refusal delivered within nine months after the later of the transfer creating the interest or the day the disclaimant turns 21. Section 2518(b)(3) also requires that no benefit from the interest has been accepted. State law adds its own requirements through each state probate code and a version of the Uniform Disclaimer of Property Interests Act.
Figures are current as of September 2026. A disclaimer that misses the federal window may still work under state law but will not get qualified disclaimer tax treatment.
This calculator is for reference only and is not legal or tax advice. Consult a licensed estate attorney or tax adviser about your specific situation.
Frequently Asked Questions
No. A qualified disclaimer under 26 USC 2518 must be irrevocable and unqualified, so the practical deadline is the 9-month window for making it, not a later window for taking it back.
The statute measures the nine months from the later of the date of the transfer or the day the disclaimant turns 21, which gives a minor until nine months after the 21st birthday.
Yes. 26 USC 2518(b)(3) requires that the disclaimant not have accepted the interest or any of its benefits before disclaiming, so taking income or using the property can defeat the disclaimer.