For 2017, the estate and gift tax exemption is $5.49 million per individual, up from $5.45 million in 2016.

For 2017, the estate and gift tax exemption is $5.49 million per individual, up from $5.45 million in 2016.

Here is the link the IRS website regarding this:

https://www.irs.gov/businesses/small-businesses-self-employed/estate-and-gift-taxes