The federal government has issued the numbers for 2015.
If you pass away in 2015, you can leave $5,430,000 free from the estate tax. This is an increase of $90,000 over 2014 (currently $5,340,000).
The annual gift tax exclusion remains at $14,000 for 2015 per donor per recipient, before the gift begins to reduce the amount you can pass at death.
As previously mentioned, North Carolina has repealed the state estate tax, so even if you pass away with more than $5 million, and you live in North Carolina, you will only have to worry about the federal estate tax. There is no state estate tax in North Carolina.