Source: https://intltax.typepad.com/intltax_blog/2017/10/2018-inflation-adjustments-for-individuals-in-the-international-tax-arena.html
Timestamp: 2019-04-18 10:55:56+00:00

Document:
$165,000 --- Code § 877(a)(2)(A) --- The average annual net income tax that must be imposed for the five taxable years ending before the date of the loss of United States citizenship (or cessation of long-term permanent residency) for an individual to be considered a “covered expatriate” under Code § 877A(g)(1). This amount is up from $162,000 in 2017. See Rev. Proc. 2016-55.
$713,000 --- Code § 877A(a)(1) --- The amount that can be excluded from the mark-to-market gain upon expatriation of a covered expatriate. This amount is up from $699,000 in 2017. See Rev. Proc. 2016-55.
$104,100 --- Code § 911(b)(2)(D)(i) --- Foreign earned income exclusion. This amount is up from $102,100 in 2017. See Rev. Proc. 2016-55.
$15,000 --- Code § 2503 --- The amount of the annual gift tax exclusion for gifts to any person. This amount is up from $14,000 in 2017. See Rev. Proc. 2016-55.
$152,000 --- Code § 2523(i) --- The amount of the annual gift tax exclusion for gifts to non-citizen spouses. This amount is up from $149,000 in 2017. See Rev. Proc. 2016-55.
$16,111 --- Code § 6039F --- Notice of large gifts received from foreign persons. This amount is up from $15,797 in 2017. See Rev. Proc. 2016-55.

References: § 877
 § 877
 § 877
 § 911
 § 2503
 § 2523
 § 6039