$5,450,000 for 2016<p><a href="https:&#x2F;&#x2F;www.irs.gov&#x2F;Businesses&#x2F;Small-Businesses-%26-Self-Employed&#x2F;Frequently-Asked-Questions-on-Estate-Taxes#amirequired" rel="nofollow">https:&#x2F;&#x2F;www.irs.gov&#x2F;Businesses&#x2F;Small-Businesses-%26-Self-Emp...</a>