| Kiddie Tax Exemption | $2,000 |
| Special Use Valuation Reduction Limit | $1,070,000 |
| Regular Gift Tax Annual Exclusion | $14,000 |
| Increased Annual Exclusion for Gifts to Noncitizen Spouses | $143,000 |
| Reporting Foreign Gifts | $100,000 for gifts from nonresident alien individuals or foreign estates, $15,102 for gifts from foreign corporations and foreign partnerships |
| Foreign Earned Income Exclusion | $97,600 |
| Social Security Wage Cap | $113,700 |
| 401k Limit | $17,500 |
| Defined Contribution Plan Limit | $51,000 |
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