# Agency Information Collection Activities; Comment Request on Burden Related To Disclaiming an Interest in Property Received by Gift or Inheritance
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Notice and request for comments.
**SUMMARY:**
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice. Currently, the IRS is soliciting comments regarding the burden associated with disclaiming an interest in property received by gift or inheritance.
**DATES:**
Written comments should be received on or before February 17, 2026 to be assured of consideration.
**ADDRESSES:**
Direct all written comments and recommendations to Andrés Garcia, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or by email at *[email protected].* Please include, “OMB Number: 1545-0959—Public Comment Request Notice” in the Subject line.
**FOR FURTHER INFORMATION CONTACT:**
Requests for additional information or copies of this collection should be directed to Ronald J. Durbala, (202)-317-5746, Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW, Washington, DC 20224, or via email at *[email protected].*
**SUPPLEMENTARY INFORMATION:**
The IRS, in accordance with the Paperwork Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the public and Federal agencies with an opportunity to comment on proposed, revised, and continuing collections of information. This helps the IRS assess the impact and minimize the burden of its information collection requirements. Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record, and viewable on relevant websites. For this reason, please do not include in your comments information of a confidential nature, such as sensitive personal information.
*Comments are invited on:* (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility; (b) the accuracy of the agency's estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information.
*Title:* Estate and Gift Taxes; Qualified Disclaimers of Property.
*OMB Number:* 1545-0959.
*Project Number:* TD 8095 as amended by TD 8744.
*Abstract:* Internal Revenue Code section 2518 allows a person to disclaim an interest in property received by gift or inheritance. The interest is treated as if the disclaimant never received or transferred such interest for Federal gift tax purposes. A qualified disclaimer must be in writing and delivered to the transferor or trustee.
*Current Actions:* There is no change to the burden previously approved.
*Type of Review:* Extension of a currently approved collection.
*Affected Public:* Individuals and households.
*Estimated Number of Respondents:* 2,000.
*Estimated Time per Respondent:* 30 min.
*Estimated Total Annual Burden Hours:* 1,000.
Approved: December 16, 2025.
Ronald J. Durbala,
IRS Tax Analyst.