The present interest annual exclusion will be $14,000 for gifts made in 2013 ($13,000 for 2012).
The amount used to reduce the net unearned income reported on a child’s tax return subject to the “kiddie tax” will be $1,000 in 2013 ($950 for 2012).
The foreign earned-income exclusion will be $97,600 for 2013 ($95,100 in 2012).
The alternative minimum tax exemption for a child subject to the “kiddie tax”, for 2013, will be the child’s earned income for the tax year plus $7,150.
The 2013 amounts for deductible long-term care health insurance premiums will be $360 for taxpayers age 40 or less, $680 for taxpayers age 41-50, $1,360 for taxpayers age 51-60; $3,640 for taxpayers age 61-70, and $4,550 for taxpayers over age 70.
With respect to medical savings accounts for tax years beginning in 2013, a high-deductible health plan for self-only coverage means a health plan with an annual deductible that is not less than $2,150 and not more than $3,200, and under which the annual out-of-pocket expenses required to be paid for covered benefits do not exceed $4,300. For family coverage, the annual deductible must be between $4,300 and $6,450 and annual out-of-pocket expenses (other than for premiums) for covered benefits do not exceed $7,850.
For special use valuation purposes, the maximum aggregate decrease in the value of elected property will be

The “2% portion” with respect to an installment payment election will be $1,430,000
In IR-2012 (Oct. 18, 2012), the IRS announced various pension plan limitation inflation adjustments for 2013. The inflation adjustments can be found at the following link: http://benefitslink.com/src/irs/IR-2012-77.pdf

The SSA inflation adjustments for 2013 can be found at this link: http://www.socialsecurity.gov/pressoffice/factsheets/colafacts2013.htm