| Section 877A(g)(1)(A) 5 year average income threshold for being a covered expatriate | $160,000 |
| Section 877A(a)(1) covered expatriate gross income exclusion | $690,000 |
| Section 911 earned income exclusion | $100,800 |
| Section 2010 unified credit basic exclusion amount | $5,430,000 |
| Section 2503 annual exclusion amount | $14,000 (unchanged) |
| Sections 2503 and 2523 annual exclusion amount for gifts to noncitizen spouses | $147,000 |
| Section 4161 tax on arrow shafts | $0.49 (bet you didn’t know there was such a thing) |
| Section 6039F large gift from foreign persons reporting threshold | $15,601 |
| Section 6601(j) 2% interest portion under Section 6601 | $1,470,000 |
Rev.Proc 2014-61
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