Wisconsin: Inheritance Disclaimer and Renunciation Requirements

Requirements one by one

Governing law and covered interests

Wisconsin divides the scheme between Wis. Stat. § 854.13 for transfers at death and
§ 700.27 for inter vivos governing instruments. Section 854.13 reaches heirs and
beneficiaries under wills, intestacy, trusts and other governing instruments, powers of
appointment, joint tenancy, and survivorship marital property. Section 700.27 adds
gratuitous deeds, inter vivos trusts, insurance policies, contracts, powers, and even
inter vivos gifts not documented by a writing. Both provisions cover contingent and
future interests and rights to discretionary distributions.

Whole, partial, and conditional disclaimer

Both statutes permit a disclaimer in whole or in part. A partial disclaimer is not
available when the governing instrument, or the instrument exercising a power of
appointment, expressly prohibits it. Neither statute creates a separate general rule
for a conditional disclaimer.

Writing or record and required contents

Section 854.13(3) requires a written instrument that describes the property, declares
the disclaimer and its extent, is signed, and is timely delivered. Section 700.27(3)
imports the same description, declaration, and signature requirements for an inter
vivos disclaimer. The statutes do not require delivery of an original rather than a
copy.

Signature, witnesses, acknowledgment, and notary

The general execution requirement is the disclaimant's signature. Sections 854.13(3)
and 700.27(3) state no witness, acknowledgment, oath, or notarization requirement.
Optional real-estate recording does not change that statutory execution rule.

State deadline, irrevocability, and federal-tax overlay

For a present interest, execute and deliver within nine months after the transfer's
effective date. For a future interest, the nine months begins when the taker is finally
ascertained and the interest is indefeasibly fixed. A court may extend either period
for cause, even after the initial nine months. A future right to discretionary or
mandatory income or principal may be disclaimed at any time; an interest arising from
another disclaimer has its own nine-month trigger.

Section 854.13(11p) makes the disclaimer binding on the disclaimant and people claiming
through that person, but the statutes state no separate irrevocability point. Wisconsin
also provides that a disclaimer satisfying 26 U.S.C. § 2518 or another federal
disclaimer law is effective under state law. Federal tax qualification still has its
own conditions, including written receipt within the federal nine-month
period, no acceptance, and passage without the disclaimant's direction.

Delivery, filing, and recipient

The instrument must be delivered and received within the applicable state period. For
a § 854.13 transfer, delivery goes to the living transferor or the deceased transferor's
personal representative or special administrator. If a related trustee did not receive
the instrument, the trustee must also receive a copy. Delivery to an estate representative
also calls for filing a copy in the probate court having jurisdiction. Failure to send
the trustee copy or make that probate filing does not invalidate the disclaimer.

For a § 700.27 inter vivos transfer, the recipient may be the transferor, the
transferor's legal representative, or the holder of legal title. A related trustee must
receive a copy if the trustee did not receive the instrument, but omission of that copy
does not affect validity. Neither section specifies a separate personal-delivery or
mailing method; receipt is the operative requirement.

Real-property recording and notice

Sections 854.13(5)(e) and 700.27(5)(c) say a real-property disclaimer copy may be
recorded with the register of deeds in the county where the real estate is situated.
They do not make recording a general validity condition and state no legal-description,
constructive-notice, purchaser, or lienholder consequence.

Acceptance, transfer, insolvency, and creditor bars

Section 854.13(11g), also incorporated by § 700.27(9), says bars include an assignment,
conveyance, encumbrance, pledge, transfer, or contract for one; a written waiver; and
acceptance of the property or its benefit. The phrase "include, but are not limited to"
makes the list nonexclusive. These sections state no separate insolvency or general
creditor bar.

Effective date and destination

The statutes treat disclaimed property as never vested in, created in, or transferred
to the disclaimant. The governing instrument controls first. Otherwise § 854.13
generally passes an after-death interest as though the disclaimant died before the
decedent, with a descendant-representation rule when its conditions are met. A joint-
tenancy or survivorship-marital-property interest instead passes to the decedent's
probate estate unless the decedent provided otherwise.

For an inter vivos instrument, § 700.27 generally applies deemed death before the
transfer's effective date, which it defines as the completed-gift date for federal gift-
tax purposes. Subsequent interests not held by the disclaimant generally accelerate;
a subsequent interest held by the disclaimant does not. The disclaimer determines no
replacement recipient by itself.

What trips people up

Wisconsin's nine-month period is state law, but it is not one universal clock.
Present interests, future interests, and interests arising through another disclaimer
use different triggers. Future rights to income or principal may be refused at any
time, and a court can extend the state period for cause.

A required copy can be mandatory without controlling validity. The statutes direct
a trustee copy and, after delivery to an estate representative, a probate filing. They
also expressly say those particular omissions do not invalidate the disclaimer.

Recording does not replace delivery. County recording is optional. The instrument
still must be delivered to and received by a statutory recipient.

Common questions

Does a Wisconsin disclaimer need a notary? The general statutes require the
disclaimant's signature but state no witness, acknowledgment, oath, or notary rule.

Can the nine-month state period be extended? Yes, for present and future interests
a court may grant additional time for cause, within or after the initial period. That
does not alter the separate federal tax deadline.

Can I name who receives the property next? No. The governing instrument and the
statutory destination rules control; the disclaimer itself does not choose the next
recipient.

Statutes and sources

• Wis. Stat. § 854.13 — after-death coverage, whole and partial disclaimers, document
  contents, timing, delivery, filing, recording, bars, binding effect, and destination.
  https://docs.legis.wisconsin.gov/statutes/statutes/854/13
  (accessed 2026-08-01)
• Wis. Stat. § 700.27 — inter vivos coverage, document requirements, timing, delivery,
  recording, bars, binding effect, and destination.
  https://docs.legis.wisconsin.gov/statutes/statutes/700/27
  (accessed 2026-08-01)
• 26 U.S.C. § 2518(b) — separate federal qualified-disclaimer requirements.
  https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleB-chap12-subchapB-sec2518.htm
  (accessed 2026-08-01)