The base amount is
- $25,000 if your filing status is single, head of household, or qualifying widower
- $25,000 if MFS if you lived apart from your spouse the entire year
- $32,000 if MFJ
- $0 if MFS if you lived with your spouse at any time during the year *
Couple of other notes:
- If a child receives social security benefits, the monthly check from the government may be in the parent's name but these benefits belong to the child and should not be reported on the parent's tax return.
- Do not include social security benefits when determining filing requirements and dependency unless * above applies.