Several key transfer tax amounts are inflation-indexed and therefore are subject to change each year. For 2009, the “annual exclusion” from federal gift tax has been increased to $13,000, which means that gifts to individuals of up to $13,000 during 2009 are not required to be reported. Also, the “annual exclusion” for gifts to a non-citizen spouse has been increased to $133,000. (Gifts to a non-citizen spouse do not qualify for the unlimited marital deduction but instead have a larger annual exclusion.)