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The following information is from the FDa posted on Sept 1, 2015.

FDA’s Center for Food Safety and Applied Nutrition (CFSAN) has issued a document that decribes data requirements for food allergen labeling exemption petitions and notifications (FDA, 2015a). The major food allergen are milk, egg, fish (e.g. bass, flounder or cod), Crustacean shellfish (e.g. crab, lobster or shrimp), tree nuts (e.g. almonds, pecans or walnuts), wheat, peanuts and soybeans or a food ingredient that contains protein derived from these foods. Any highly refined oil derived from a major food allergen and any ingredient derived from such highly refined oil is not considered an allergen.
Food allergens also do not need to be listed on a label if they do not contain the protein or have been shown not to cause an allergic reaction.