BLOOMBERG BNA 2015 PROJECTED TAX RATES

Expatriation to Avoid Tax

For calendar year 2015, an individual with “average annual net income tax” of more than $160,000 for the five tax years ending before the date of the loss of United States citizenship under §877(a)(2)(A) is a covered expatriate for purposes of §877A(g)(1).

Tax Responsibilities of Expatriation

For tax years beginning in 2015, the amount that would be includible in the gross income of a covered expatriate by reason of §877A(a)(1) is reduced (but not below zero) by $690,000

Foreign Earned Income Exclusion

For tax years beginning in 2015, the foreign earned income exclusion amount under §911(b)(2)(D)(i) is $100,800

Unified Credit Against Estate Tax

For an estate of any decedent dying during calendar year 2015, the basic exclusion amount is $5,430,000 for determining the amount of the unified credit against estate tax under §2010.

http://bnainfo.bna.com/pdf2014/11507_2015_Projected_Tax_Rates.pdf