By using the following links you will support local businesses, authors, & entrepreneurs and help to pay the forum rent -- and it won't cost you a penny more.
so there is a very complicated formula for people for unique situations, but for the average working person who pays taxes, it will be $600 each for each adult ($600 for a single person, $1200 for a married couple filing jointly) and $300 for each dependent child, providing the single person doesn't have an adjusted gross income >$85,000 and a married couple filing jointly doesn't have an AGI >$160,000.
People who make above those limits don't even get kissed first.