Disclaimer and Renunciation of Interest (Qualified Disclaimer) — South Carolina
DISCLAIMER AND RENUNCIATION OF INTEREST (QUALIFIED DISCLAIMER)
South Carolina
Before you use this: Confirm the interest, the governing instrument, whether any acceptance or other bar has occurred, and the correct recipient. Federal qualified-disclaimer timing generally runs nine months from the later of the transfer creating the interest or the disclaimant's 21st birthday; the regulation has specific timely-mailing and weekend/holiday rules. South Carolina separately requires a disclaimer within a reasonable time after actual knowledge, with a nine-month conclusive presumption measured from the transfer's effective date. Deliver to a recipient who qualifies under both laws: delivery only to a probate court can satisfy South Carolina's recipient rule but does not by itself satisfy the federal recipient list.
Disclaimant and interest
Disclaimant full legal name: [________________________________]
Mailing address: [________________________________]
Decedent or other transferor: [________________________________]
Instrument, designation, or event creating the interest: [________________________________]
Date the transfer creating the interest occurred: [__/__/____]
Decedent's date of death, if applicable: [__/__/____]
Disclaimant's date of birth, if relevant to the federal timing rule: [__/__/____]
Probate estate and case number, if any: [________________________________]
Describe precisely the property, interest, or power disclaimed:
[____________________________________________________________]
[____________________________________________________________]
☐ I disclaim the entire interest described above.
☐ I disclaim this undivided fraction of that interest: [____________ / ____________].
Full legal description, if real property is involved (or attach as Exhibit A):
[____________________________________________________________]
[____________________________________________________________]
Irrevocable disclaimer
I, the Disclaimant, irrevocably and unqualifiedly disclaim and refuse to accept the interest identified above. This writing is my disclaimer under S.C. Code Ann. § 62-2-801 and is intended to satisfy 26 U.S.C. § 2518. I make no direction as to who receives the disclaimed interest. Its disposition is determined by the governing instrument and applicable law, including South Carolina's specific rule for an interest arising by intestacy.
I state that, before this disclaimer becomes effective, I have not accepted the interest or any benefit from it; waived in writing my right to disclaim; voluntarily assigned, conveyed, encumbered, pledged, transferred, or directed it or contracted to do so; or received consideration in return for this disclaimer. No judicial sale of the interest has occurred.
Disclaimant signature: [________________________________]
Printed name: [________________________________]
Date signed: [__/__/____]
Delivery record
Federal-rule recipient name and role (transferor, legal representative, legal-title holder, or person in possession): [________________________________]
Recipient address: [________________________________]
Delivery or qualifying mailing method: [________________________________]
Date delivered or timely mailed: [__/__/____]
Proof of receipt or mailing retained: [________________________________]
Additional South Carolina-rule recipient, if different: [________________________________]
Additional delivery date and method: [________________________________]
Acknowledgment, if used for recording
State of [________________]
County of [________________]
I, [________________________________], [official title], certify that [DISCLAIMANT NAME] personally appeared before me on [__/__/____] and acknowledged signing this Disclaimer.
Official signature: [________________________________]
Printed name and title: [________________________________]
My commission expires, if applicable: [__/__/____]
Official seal, if required: [________________________________]
About this template
- Last updated
- October 17, 2026
- Citations checked
- October 17, 2026
- Jurisdiction
- South Carolina
- Category
- Estate Planning & Wills
Legal authority
- S.C. Code Ann. § 62-2-801(c)(1) (partial disclaimer)
- S.C. Code Ann. § 62-2-801(c)(2) (state timing)
- S.C. Code Ann. § 62-2-801(c)(3) (form and delivery)
- S.C. Code Ann. § 62-2-801(c)(5) (bars)
- S.C. Code Ann. § 62-2-801(c)(10) (federal-qualified disclaimer recognized)
- S.C. Code Ann. § 62-2-801(d)(2) (passage of disclaimed interest)
- S.C. Code Ann. § 62-2-106 (intestate disclaimer and representation)
- S.C. Code Ann. § 12-16-1910 (state transfer-tax effect of qualifying disclaimer)
- 26 U.S.C. § 2518(a) (federal tax effect)
- 26 U.S.C. § 2518(b) (federal qualified disclaimer)
- 26 C.F.R. § 25.2518-2(b)(1) (signed writing)
- 26 C.F.R. § 25.2518-2(b)(2) (delivery recipient)
- 26 C.F.R. § 25.2518-2(c)(1) (federal timing)
- 26 C.F.R. § 25.2518-2(c)(2) (mailing and weekend rules)
- 26 C.F.R. § 25.2518-2(d)(1) (acceptance)
- 26 C.F.R. § 25.2518-2(e)(1) (passage without direction)
Estate planning documents decide what happens to your property, your children, and your medical care when you cannot make those decisions yourself. Wills, trusts, powers of attorney, and health care directives each serve different purposes and each have to meet state law requirements for signing, witnessing, and notarization. A document that looks fine on the page but was not executed correctly can be rejected in probate, which is exactly when it is too late to fix.
Not legal advice
This template is provided for informational purposes. We recommend having an attorney review any legal document before signing, especially for high-value or complex matters.
Checked against the law it cites
A reviewer verified this template's legal citations against the official source on October 17, 2026.
S.C. Code Ann. § 62-2-801(c)(1) (checked October 17, 2026): "A person may disclaim, in whole or in part, any interest in or power over property, including a power of appointment."
S.C. Code Ann. § 62-2-801(c)(2) (checked October 17, 2026): "Unless barred, a disclaimer must be made within a reasonable time after the disclaimant acquires actual knowledge of the interest. A disclaimer is conclusively presumed to have been made within a reasonable time if made within nine months after the date of effectiveness of the transfer as determined under subsection (d)(3)."
S.C. Code Ann. § 62-2-801(c)(3) (checked October 17, 2026): "To be effective, a disclaimer must be: (i) in writing; (ii) declare the writing as a disclaimer; (iii) describe the interest or power disclaimed; and (iv) be delivered to the transferor of the interest, the transferor's fiduciary, the holder of the legal title to or the person in possession of the property to which the interest relates, or a court that would have jurisdiction over such interest or subject matter."
S.C. Code Ann. § 62-2-801(c)(5) (checked October 17, 2026): "A disclaimer is barred by any of the following conditions occurring before the disclaimer becomes effective: (i) the disclaimant waived in writing the right to disclaim; (ii) the disclaimant accepted the interest sought to be disclaimed; (iii) the disclaimant voluntarily assigned, conveyed, encumbered, pledged, transferred, or directed the interest sought to be disclaimed or has contracted to do so; or (iv) a judicial sale of the interest sought to be disclaimed has occurred."
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