You and your spouse each have your own annual exclusion amount, even if you file joint federal income tax returns. (fairmark.com)
Annual exclusion amounts for gifts is currently at $ 15,000 in 2018 and will be adjusted for inflation over time. (investopedia.com)
For estates of decedents dying on or after January 1, 2016, but before January 1, 2017, the annual Maine exclusion amount is equal to the federal annual exclusion amount. (maine.gov)