Miscellaneous Tax Limitations 

 

2014

2015

2016

2017

Estate Tax Exemption Amount

$5.34 Million per Individual

 $5.43 Million per Individual

$5.45 Million per Individual

$5.49 Million per Individual

Gift Tax Exclusion (Per Person)

$14,000

 $14,000

$14,000

$14,000

 

 

 

   

Section 179 Limit    

$500,000

 $500,000

$500,000

$500,000

Section 179 Phase-out (Property Placed in Service)  

$2,000,000

 $2,000,000

$2,000,000

$2,010,000

SUV Section 179 Limitation    

$25,000

 $25,000

$25,000

$25,000

 

 

 

   

HSA Contribution Limit (Individual)   

$3,250

 $3,350

$3,350

$3,400

HSA Contribution Limit (Family) 

$6,550

 $6,650

$6,750

$6,750

HSA Catch-up (55 or Older)

$1,000

 $1,000

$1,000

$1,000

 

 

 

   

Dependents Required to File If Earned Income Exceeds

$5,950

 $6,100

$6,100

$6,300

     OR  Unearned Income Exceeds

$950

 $1,000

$1,000

$1,050