- 1). Review Section 2518 of the Internal Revenue Code regarding disclaimers to make sure you have full knowledge of the governing rules. Research and review your state's estate laws regarding disclaimers.
- 2). Prepare your letter. State your name and certify that you are in compliance with Section 2518 of the Internal Revenue Code and your state's laws. State whether you are making a full disclaimer, releasing all gifts or making a partial disclaimer. If making a partial disclaimer, state the amount you are disclaiming. Identify and describe what is being disclaimed. State the name of the benefactor and the date of death, if applicable. Sign and date the letter.
- 3). Have the letter notarized by a certified notary republic.
- 4). Send the letter to the estate plan administrator. The letter must be sent within 9 months of the benefactor's death, or it can be sent prior to the benefactor's death. If you are younger than age 21 years, you have until 9 months after your 21st birthday to send this letter.
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