Yes. Under Florida’s disclaimer law, you can refuse all or part of an inheritance or other interest in property (§ 739.104). To be effective, the disclaimer must be in writing, say that it is a disclaimer, describe what is being disclaimed, and be signed, witnessed, and acknowledged the way a deed is, and the original must be delivered or filed with the right person (§ 739.104, § 739.301).
You cannot disclaim after accepting the property, after transferring or pledging it, or while insolvent (§ 739.402). For federal gift and estate tax purposes, a “qualified” disclaimer must generally be delivered within nine months (26 U.S.C. § 2518).
Why people disclaim
- To let the property pass to their own children or others next in line, often for tax or family reasons
- Because accepting would create a burden, such as a property with liabilities
- To allow a surviving spouse’s estate plan to work as intended
Where the property goes
You do not choose who receives disclaimed property. Unless the will or trust says otherwise, it passes as if you had died before the person who left it to you (§ 739.201). Often that means it goes to your descendants. If you hoped it would go to a sibling instead, check the will’s terms first.
Where to deliver it
The proper recipient depends on the kind of interest. For a gift under a will or by intestacy, deliver it to the personal representative, or, if none is serving, file it with the clerk in a county where the estate could be administered. Trusts, beneficiary designations, jointly held property, and real estate each have their own rules (§ 739.301). A disclaimer of an interest in real estate should also be recorded.
Federal tax rules
Florida treats a disclaimer that meets the federal qualified-disclaimer requirements as effective under Florida law (§ 739.501). Federally, a qualified disclaimer must be in writing, received no later than nine months after the later of the transfer creating the interest or your 21st birthday, made before you accept any benefits, and the property must pass without your direction (26 U.S.C. § 2518). Missing that window can turn the disclaimer into a taxable gift for federal purposes.
Homestead
A surviving spouse may disclaim a life estate in a homestead; the descendants’ interests are not divested (§ 732.401(4)). If a homestead was left to a spouse and the spouse disclaims it, it passes under the disclaimer law (§ 732.4015(3)).
What changes the answer
- Whether you have already accepted any of the property or its income
- How much time has passed since the death (nine months for federal purposes)
- Whether you have debts exceeding your assets
- Who would receive the property if you disclaim
- Whether you receive means-tested public benefits
An example
A mother leaves her house to her son, who is financially comfortable and wants it to go to his two children. Within a few months after her death, before taking any rent or living in it, he signs a disclaimer of his interest with two witnesses and a notary and delivers it to the personal representative. Her will does not say what happens to a disclaimed gift, so the house passes as if he had died before her (§ 739.201). Because he is her descendant, Florida’s anti-lapse statute then gives his share to his own descendants, his two children (§ 732.603).
Common mistakes
- Accepting rent, using the property, or depositing a check before disclaiming
- Using an informal letter without witnesses and acknowledgment
- Delivering the disclaimer to the wrong person
- Assuming you can choose who receives the disclaimed property
- Missing the nine-month federal deadline
What to gather
- The will, trust, or beneficiary designation creating your interest
- The date of death
- A description of exactly what you want to disclaim
- Information on who would receive it if you disclaim
Next step
Do not accept any part of the property while you decide. Have the disclaimer drafted and delivered well within nine months of the death.
Related guidance
- What does a surviving spouse inherit?
- What rights do probate beneficiaries have?
- What happens without a will?
Sources: Florida Statutes § 732.401, § 732.4015, § 739.104, § 739.201, § 739.301, § 739.402, and § 739.501, and § 732.603 (2026); 26 U.S.C. § 2518. Checked on October 23, 2026.