I am assuming that you are planning on filing a joint bankruptcy; if that’s not correct that might change things a bit. The form has not been updated to reflect the passage of the tax law Congress enacted last December. The reason that is important is that for tax years 2018 through 2025 there are no more personal exemptions allowed as deductions on your personal income tax return. Or more precisely, the exemption amount is now zero. That’s a problem here because on your joint income tax return prior to this year you would have gotten one exemption for you and another one for your husband. The way the form is worded, however, read literally it could now exclude you and your husband from the total to put on line 5 because there are no more exemptions and you and your husband are not dependents, either.
Under the statement issued by the U.S. Trustees Program (USTP), which is the office in the Justice Department that administers the means test, the household size is determined for purposes of Form 22A (which was the old form that asked the exact same question as line 5 of the current 122c-2) as follows:
"Household size" is the debtor, debtor’s spouse, and any dependents that the debtor could claim under IRS dependency tests. The USTP uses the same IRS test for the definition of both "household" and "family." IRS Publication 501 explains the IRS tests for "dependent."
The USTP departs from the IRS dependent test (as does the IRS when it determines family size for collection purposes) in cases justifying "reasonable exceptions" (e.g. a long standing economic unit of unmarried individuals and their children). However, if an individual is counted as a family member for median income purposes, that individual’s income should beincluded as income on Part II of Form 22A .
That statement was also issued before the tax law change, but tells me that the USTP would likely still consider it proper to count you and your husband in the family size even though a literal interpretation of the way the form is written could now exclude you after that tax law change. Including both of you would also make the most sense, but ask your bankruptcy attorney about that to verify that.
As for the dependents, that statement from the USTP clarifies that the definition of a dependent under Internal Revenue Code (IRC) § 152 is what it uses as a starting point for determining household size. Under IRC § 152(a) a dependent means someone who qualifies either as your “qualifying child” or “qualifying relative” of either you or your husband. Unfortunately, there is not enough information here to really make a definite determination of which kids, if any, qualify as a dependent or whether your father qualifies as a dependent. For each kid and your father you would need to walk through rules that determine qualifying child and qualifying relative carefully to determine whether they could count as dependents. The rules for that are discussed in IRS Publication 501. Just be aware that the publication is for the 2017 tax returns and thus references to the exemptions are outdated. But the discussion regarding who is a qualifying child and qualifying relative is still good. If you have questions on that after you read it (and it can get rather complicated in some cases) feel free to post back here and ask about it.