While it may at first seem odd to you that a person would want to refuse a bequest or gift, there are good reasons for doing so. For instance, you may want to refuse a bequest for tax purposes or you may wish to have someone else receive the property instead of you. In order to refuse a bequest you have to disclaim the property. Disclaimed property will go to the next person in line under the will. It is important to file a proper disclaimer instead of just letting the next person in line receive the property, as the IRS may view it as your making a gift, which could cause you federal and state gift tax issues.