For calendar year 2008, the annual exclusion for gifts made to spouses who are not U.S. citizens will increase to $128,000.

The annual exclusion for gifts of present interests made to a donee during the calendar year has increased to $13,000.

The annual exclusion for gifts made to spouses who are not U.S. citizens will increase to $133,000.

An estate tax return for a U.S. citizen or resident needs to be filed only if the gross estate exceeds $3.5 million for decedents dying during 2009.