Respond as soon as possible.
Thank the employer for the offer and the time spent in the process.
State that you’re declining the offer clearly and directly.
Mention that you’ve decided not to move forward.
Keep the reason brief or omit it; avoid negative or detailed explanations.
If appropriate, express continued interest in future opportunities.
Confirm you will not proceed with next steps (e.g., start date, paperwork).
Politely decline any request to counteroffer unless you intend to negotiate.
Close professionally and include your full name.
Send via the same channel you received the offer (email is typical).
Proofread for tone and accuracy before sending.