Reporters = myself + spouse, so 2.
In looking at line 12 as you suggested, the calculation is being done correctly ($24,800+($1,300*2)=$27,400
I got confused because when I clicked on the QuickZoom button under line 12 in the 1040SR worksheet, it sent me to Standard Deduction Worksheet for Dependents which clearly needs some work. It shows "Married filing jointly - $24,400" but supplies the correct value of $24, 800 on line 2, plus it does not carry over the correct value (2) into line 3b.
Not a big deal if it ultimately provides the correct standard deduction value I guess, but certainly something that someone should clean up in the forms.
