Average annual net income tax
| Year | Amount | Authority | |
| Expatriation to Avoid Tax: “average annual net income tax” amount for covered expatriate under I.R.C. § 877A(g)(2)(A) for the five taxable years ending before the expatriation date | 2013 | $155,000 | Rev. Proc. 2012-41 |
| 2014 | $157,000 | Rev. Proc. 2013-35 | |
| 2015 | $160,000 | Rev. Proc. 2014-61 | |
| 2016 | $161,000 | Rev. Proc. 2015-53 | |
| 2017 | $162,000 | Rev. Proc. 2016-55 | |
| 2018 | $165,000 | Rev. Proc. 2017-58 | |
| 2019 | $168,000 | Rev. Proc. 2018-57 | |
| 2020 | $171,000 | Rev. Proc. 2019-44 |
Tax Responsibilities of Expatriation
| Year | Amount | Authority | |
| Tax Responsibilities of Expatriation: the amount that would be includible in the gross income of a covered expatriate by reason of § 877A(a)(1) is reduced (but not below zero)
| 2013 | $668,000 | Rev. Proc. 2012-41 |
| 2014 | $680,000 | Rev. Proc. 2013-35 | |
| 2015 | $690,000 | Rev. Proc. 2014-61 | |
| 2016 | $693,000 | Rev. Proc. 2015-53 | |
| 2017 | $699,000 | Rev. Proc. 2016-55 | |
| 2018 | $713,000 | Rev. Proc. 2017-58 | |
| 2019 | $725,000 | Rev. Proc. 2018-57 | |
| 2020 | $737,000 | Rev. Proc. 2019-44 |
Exclusion Amount for Determining the Unified Credit
| Year | Amount | Authority | |
| Exclusion Amount for Determining the Unified Credit Against Estate Tax under I.R.C. § 2010 | 2013 | $5,250,000 | Rev. Proc. 2013-15 |
| 2014 | $5,340,000 | Rev. Proc. 2013-35 | |
| 2015 | $5,430,000 | Rev. Proc. 2014-61 | |
| 2016 | $5,450,000 | Rev. Proc. 2015-53 | |
| 2017 | $5,490,000 | Rev. Proc. 2016-55 | |
| 2018 | $5,600,000 | Rev. Proc. 2017-58 | |
| 2019 | $11,400,000 | Rev. Proc. 2018-57 | |
| 2020 | $11,580,000 | Rev. Proc. 2019-44 |
Annual Exclusion for Gifts (1) Domestic (2) Foreign
| Year | Amount (1) | Amount (2) | Authority | |
| Annual Exclusion for Gifts: (1) the first _______ gifts to any person are not included in the total amount of taxable gifts under § 2503 made during that year. (2) the first _________ of gifts to a spouse who is not a citizen of the United States are not included in the total amount of taxable gifts under §§ 2503 and 2523(i)(2) made during that year. | 2013 | $14,000 | $143,000 | Rev. Proc. 2012-41 |
| 2014 | $14,000 | $145,000 | Rev. Proc. 2013-35 | |
| 2015 | $14,000 | $147,000 | Rev. Proc. 2014-61 | |
| 2016 | $14,000 | $148,000 | Rev. Proc. 2015-53 | |
| 2017 | $14,000 | $149,000 | Rev. Proc. 2016-55 | |
| 2018 | $15,000 | $152,000 | Rev. Proc. 2017-58 | |
| 2019 | $15,000 | $155,000 | Rev. Proc. 2018-57 | |
| 2020 | $15,000 | $157,000 | Rev. Proc. 2019-44 |
Notice of Large Gifts Received from Foreign Persons: I.R.C. § 6039F
| Year | Amount | Authority | |
| Notice of Large Gifts Received from Foreign Persons: I.R.C. § 6039F | 2013 | $15,102 | Rev. Proc. 2012-41 |
| 2014 | $15,358 | Rev. Proc. 2013-35 | |
| 2015 | $15,601 | Rev. Proc. 2014-61 | |
| 2016 | $15,671 | Rev. Proc. 2015-53 | |
| 2017 | $15,797 | Rev. Proc. 2016-55 | |
| 2018 | $16,111 | Rev. Proc. 2017-58 | |
| 2019 | $16,388 | Rev. Proc. 2018-57 | |
| 2020 | $16,649 | Rev. Proc. 2019-44 |