Download a Sample Disavow Text File to begin your disavow file. The file includes all of the instructions needed. It assumes you already have your website linked to your Google webmaster tools.
The text file template looks like this:
# must be UTF-8 or 7-bit ASCII containing only the links you want to disavow
# This document was created in NotePad with UTF-8
# 1 link per line
# this document ignores lines that begin with the pound sign
# to disavow an entire domain – domain:example.com
# Upload a list of links to disavow
# Go to the disavow links tool page – https://www.google.com/webmasters/tools/disavow-links-main
# Select your website.
# Click Disavow links.
# Click Choose file.
# Note: Uploading a new file will replace any previously uploaded disavow file.
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