The above answer assumes you are not and CAN not be claimed as a dependent by someone else. A person who qualifies as a dependent doesn't automatically get the full $12,400 standard deduction. A dependent's standard deduction is $1100 or his earned income + $300, but not more than $12,400.
Unemployment compensation is not earned income for that calculation. So, for example, if you had $11,000 of unemployment, you would have to pay federal income tax on $9900 (11,000 - 1100 = 9900).
