Be polite, don't make up reasons. Just tell them you regret to inform them that you can't take the position.Second step: Validate with the employer that the offer has been formally withdrawn. Turning down a job offer after you already accepted it should be done gracefully. A sample letter declining a job offer after accepting it can take many forms, but as a rule you should keep it short, to the point, and completely professional. "Unfortunately, I'm writing to rescind my job acceptance. " "I'm afraid I'll have to withdraw my job offer acceptance. What if the school district wants me to fill out a withdrawal form? You may fill out the form if you wish. If you think that your child may qualify for benefits, we encourage you to fill out an application for meal benefits.