2018 Federal Estate Tax amount is $5,600,000, meaning your estate is not subject to Federal Estate Tax if it is under $5,600,000.
In 2018, the annual gift tax exclusion is
$15,000.
The basic exclusion amount (or applicable exclusion
amount in years prior to 2011)
for gifts is $1,000,000 (2010), $5,000,000 (2011), $5,120,000 (2012),
$5,250,000 (2013), $5,340,000 (2014), $5,430,000 (2015), $5,450,000 (2016),
$5,490,000 (2017), and $5,600,000 (2018).
