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Under Internal Revenue Service (IRS) rules, to refuse an inheritance, you must execute a written disclaimer that clearly expresses your "irrevocable and unqualified" intent to refuse the bequest.
In order to disclaim an inheritance, you will need to write a Disclaimer, which states that you are disclaiming your inheritance in writing. Within your Disclaimer, you will need to explain what is being disclaimed, whether it is only part of your inheritance or all of it, as well as sign the document to make it legal.
You make your disclaimer in writing. Your inheritance disclaimer specifically says that you refuse to accept the assets in question and that this refusal is irrevocable, meaning it can't be changed. You disclaim the assets within nine months of the death of the person you inherited them from.
It's the right thing to do Disclaiming may get a bequest to a person for whom it makes more sense." If you decide that a bequest won't benefit you, how do you decline it effectively? "Your rejection needs to be written, explicit and signed," says Mooney, "and it must be irrevocable and unconditional."
Answer: Just because you are nominated as executor of a Will does not mean that you must serve. You can renounce your rights as executor and decline to act by simply signing and having notarized a Renunciation of Nominated Executor form and filing it with the Surrogate's Court in the county in which your aunt resided.
In the law of inheritance, wills and trusts, a disclaimer of interest (also called a renunciation) is an attempt by a person to renounce their legal right to benefit from an inheritance (either under a will or through intestacy) or through a trust.