they get the exclusion, but not for the purpose of calculating the standard deduction.
I just dummied a return and $1716 of wages and $19267 of unemployment as @LindaC3 first post suggests the $9067 is after the exclusion given how the math is working out
With unemployment of $19,267, less $10,200 for the exclusion less standard deduction of $2066, AGI is $10,783. Tax is $873!
Standard deduction is EARNED income of $1716 Plus $350 or $2066.
I've seen a few others like this and it's one of the unintended consequences of the $10,200 exclusion if you CAN BE a dependent of someone else.
