Inheritance Disclaimer and Renunciation Requirements in Utah

At a glance

Requirements one by one

Governing law and covered interests

Utah concentrates its substantive disclaimer law in Utah Code § 75-2-801. The section applies when property or an interest devolves "by whatever means," so it reaches will, intestacy, trust, contract, beneficiary-designation, survivorship, joint-tenancy, entireties, power-of-appointment, real-property, and personal-property interests.

Since May 6, 2026, Utah Code § 75-13-101 expressly lists a disclaimer under § 75-2-801 as a non-testamentary estate-planning document. That newer chapter supplies the electronic record and signature rules without rewriting the older disclaimer section.

Whole, partial, and conditional disclaimer

Utah Code § 75-2-801(1) permits a disclaimer in whole or part. Subsection (2)(c) lets a surviving joint tenant or tenant by the entireties treat the survivorship increment as a separate interest. It also permits a disclaimer of the entire jointly held interest when the deceased owner created the arrangement, the survivor did not join in creating it, and the survivor has not accepted a benefit.

The section does not expressly authorize a conditional disclaimer or list fraction, formula, dollar, or term-of-years forms. A partial disclaimer still has to describe the refused property or interest and declare its extent.

Writing or record and required contents

Under Utah Code § 75-2-801(3), the disclaimer must describe the property or interest, declare the disclaimer and its extent, and be signed. Utah Code § 75-13-204 now provides that an electronic record satisfies a state writing requirement and an electronic signature satisfies a signature requirement for this document category.

The substantive section does not separately require the creator's identity, a real-property legal description, an original, a tax recital, an oath, or a sworn verification. Section 75-13-209 allows a person to make a certified paper copy of an electronic disclaimer if a paper version is useful for filing or recording.

Signature, witnesses, acknowledgment, and notary

The Utah minimum is the disclaimant's signature under § 75-2-801(3)(c), and § 75-13-204(3) recognizes an electronic signature. Section 75-2-801 states no witness, acknowledgment, notarization, attestation, or oath requirement.

State deadline, irrevocability, and federal-tax overlay

Utah Code § 75-2-801(2)(a) requires a present will or intestacy interest to be filed within nine months after death. A future interest runs nine months from the event that finally ascertains the taker and indefeasibly vests the interest.

For a non-testamentary interest, subsection (2)(b) measures a present interest from the instrument's effective date—the date the maker can no longer revoke or retake or redirect the entire legal and equitable ownership—and a future interest from final ascertainment and indefeasible vesting. If the beneficiary does not know the interest exists, the state clock instead allows delivery or filing within nine months after learning of it.

The disclaimer binds the disclaimant and people claiming through or under the disclaimant under § 75-2-801(4)(c). Federal tax qualification is separate: 26 U.S.C. § 2518(b) measures nine months after the later of transfer or age 21 and adds no-acceptance and no-direction requirements. Utah's general state clock does not use age 21.

Delivery, filing, and recipient

For a will or intestacy interest, § 75-2-801(2)(a) requires court filing in a court with Title 78A jurisdiction. If the action is in district court, use the county where estate administration began. A copy must be personally delivered or mailed by registered or certified mail, return receipt requested, to the personal representative or other fiduciary.

For a non-testamentary instrument or contract, subsection (2)(b) permits delivery or filing. The disclaimer or a copy must then go personally or by the same registered/certified-mail route to the person with legal title to or possession of the interest.

Real-property recording and notice

Utah Code § 75-2-801(2)(d) says a real-property disclaimer copy "may be recorded" with the county recorder where the land lies. That is permission, not a mandatory validity step. The section states no recording deadline, legal-description condition, constructive-notice effect, or purchaser or lienholder consequence for nonrecording.

Acceptance, transfer, insolvency, and creditor bars

Section 75-2-801(5) bars the right after an assignment, conveyance, encumbrance, pledge, transfer or contract for one, written waiver, acceptance of the property or a benefit, or judicial sale before the disclaimer. Section 75-2-801(1) preserves the right despite a spendthrift clause or a restriction in the governing instrument.

The section does not state a separate insolvency or ordinary creditor-claim bar. Other statutes can still supply independent law because subsection (6) preserves disclaimer and renunciation rights under other statutes.

Effective date and destination

For a will, intestacy interest, or testamentary power, the decedent's express disclaimer or failed-interest provision controls first. Otherwise Utah Code § 75-2-801(4)(a) treats the disclaimant as predeceasing the decedent. When the disclaimant's descendants would take, the statute preserves per-capita-at-each- generation or governing-instrument treatment. The disclaimer relates back to death.

For a non-testamentary instrument or contract, subsection (4)(b) uses the same priority for an express provision, then treats the disclaimant as predeceasing the instrument's effective date and relates back to that date. Future interests shift as if the disclaimant died before the applicable transfer date. The disclaimant does not select the successor.

What trips people up

• Importing age 21 into Utah's state rule. Age 21 belongs to the federal tax statute; Utah's general state clocks run from death, effective date, vesting, or actual knowledge.
• Using ordinary mail. The copy routes expressly call for personal delivery or registered/certified mail with return receipt requested.
• Treating recording as mandatory. Section 75-2-801 says a real-property disclaimer may be recorded and states no nine-month recording condition.
• Missing the new electronic chapter. A current Utah disclaimer may use an electronic record and signature even though § 75-2-801 still says "written."

Common questions

Does a Utah disclaimer need a notary? Not under § 75-2-801. The section requires a signature but states no witness, acknowledgment, or notarization rule.

Can I electronically sign it? Yes. Title 75, Chapter 13 expressly includes § 75-2-801 disclaimers and recognizes electronic records and signatures.

What if I learned about a nonprobate account late? The non-testamentary rule allows delivery or filing within nine months after the beneficiary learns the interest exists.

Must I record a disclaimer involving land? The statute says a copy may be recorded with the county recorder; it does not make recording a general validity condition.

Statutes and sources

• Utah Code § 75-2-801 — scope, form, deadlines, delivery, optional realty recording, bars, binding effect, relation back, and destination. Utah Legislature, accessed 2026-08-01.
• Utah Code §§ 75-13-101, 75-13-204, 75-13-208, and 75-13-209 — electronic record, signature, original, and certified-paper-copy rules expressly covering disclaimers. Utah Legislature, accessed 2026-08-01.
• 26 U.S.C. § 2518(b) — separate federal qualified-disclaimer conditions. GovInfo, accessed 2026-08-01.