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Qualified Disclaimer: Gift Treated as Never Made — EA exam

Qualified disclaimer (IRC §2518): a refused gift is treated as if it was never transferred to the disclaiming donee. That’s why you don’t “revoke” a filed Form 709—the transfer is recharacterized. The property passes as if the donee predeceased or under state law/governing instrument.

EA Exam practice question — Part 1: Individuals.

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abandoned house liability disclaimer gift tax donee disclaimer ea exam ea exam prep enrolled agent enrolled agent exam form 709 gift tax return irc 2518 predeceased rule qualified disclaimer refuse a gift section 2518 treated as never transferred
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