As of 2019, the following Estate and Gift tax exemptions are in effect:
- Estate Tax Exemption – $11,400,000 (U.S. Citizens and Residents)
- Annual Gift Tax Exemption – $15,000 (U.S. Citizens and Residents)
- Gifts Between Spouses – Unlimited (U.S. Citizens only)
- Nonresident Alien Estate Tax Exemption – $60,000 (may be subject to foreign treaty)
- Gifts to Non-Citizen Spouse – $155,000 (in lieu of unlimited marital deduction)
