Please find here an at-a-glance list of commonly used elder law-related figures for the year 2025, all gathered in one place so that you can bookmark for quick reference over the coming months.
Medicaid Spousal Impoverishment Figures for 2025
Community Spouse Resource Allowance (CSRA)
- Minimum CSRA = $31,584
- Maximum CSRA = $157,920
Monthly Maintenance Needs Allowance (MMNA)*
- Minimum MMNA = $2,555 (lower 48 states); $2,937.50 (Hawaii); $3,192.50 (Alaska)
- Maximum MMNA = $3,948
Medicaid Home Equity Limits
- Minimum = $730,000
- Maximum = $1,097,000
For additional details, refer to the Centers for Medicare and Medicaid Services 2025 SSI and Spousal Impoverishment Standards bulletin.
Income Cap
Monthly Income Cap = $2,901 in applicable states
2025 Gift and Estate Tax Exclusions
Federal Estate Tax Exemption
- $13,990,000 (for individuals)
- $27,980,000 (for married couples)
Lifetime Gift Tax Exclusion
- $13,990,000
Generation-Skipping Transfer Tax Exemption
- $13,990,000
Annual Gift Tax Exclusion
- $19,000
Long-Term Premium Deductibility Limits for 2025
Maximum Tax Deduction Limits for 2025
| Attained Age Before the Close of 2024 | Maximum Deduction for 2024 |
| Age 40 or younger | $480 (up from $470) |
| Age 40 to 50 | $900 (up from $870) |
| Age 50 to 60 | $1,800 (up from $1,760) |
| Age 60 to 70 | $4,810 (up from $4,710) |
| Over age 70 | $6,020 (up from $5,880) |
VA Benefits
- Asset Limit = $159,240 (effective 12/1/24)
- Penalty Period Rate = $2,795
Maximum Annual Pension Rate (MAPR) Income Limits
- Veteran with no dependents = $16,965
- Veteran with at least one dependent spouse or child = $22,216
- Housebound veteran with no dependents = $20,732
- Housebound veteran with at least one dependent = $25,982
- Additional dependents = $2,902 per additional dependent
Aid and Attendance MAPR
- Veteran who needs aid and attendance and has no dependents = $28,300
- Veteran who needs aid and attendance and has at least one dependent = $33,548
Aid and Attendance Monthly Rates
- Single veteran = $2,358
- Married veteran = $2,795
- Surviving spouse = $1,515
- Veteran married to veteran (both with A&A) = $3,740
The U.S. Department of Veterans Affairs (VA) website provides further detail on all VA pension rates for 2025.
2025 Medicare Premiums, Deductibles, and Copays
Medicare Part A
- Inpatient Hospital Deductible = $1,676
- Coinsurance for Hospital Stay, Days 61 to 90 = $419 per day
- Coinsurance for Hospital Stay, Days 91 Onward = $838 per day
- Coinsurance for Skilled Nursing Facility, Days 21 to 100 = $209.50 per day
- Monthly Premium (for those who pay a premium for Part A) = $518
Medicare Part B
- Base Monthly Premium = $185
- Annual Deductible = $257
2025 Social Security Benefits
Supplemental Security Income (SSI)
Monthly federal SSI payment standards:
- $967 for an individual
- $1,450 for a couple
Social Security Retirement
- Estimated average monthly payment = $1,976
- Maximum amount of earnings subject to Social Security taxation = $176,100
All Social Security changes for 2025 are available online via PDF format.
* Effective July 1,2024, to June 30, 2025
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