The poverty guidelines are:
2 - $14,925
3 - $18,775
4 - $22,625
5 - $26,475
6 - $30,325
7 - $34,175
8 - $38,025
You multiply the poverty guideline by 125% to give you the amount you need. For example, for two people:
14925 * 125% = 18656
So the 125% mark that the embassy will verify is $18, 656. You will need to show at least $18,656 annual income if there are only two people in the household, you and spouse as an example. If you don't make that, then they look at your assets but on the embassy sites they say the assets have to be five times the amount needed. Which gets a little complicated but looks like this (this scenario the income is $13,000 a year):
Yearly Income $13,000
125% Poverty Guideline = $18,656
$18,656 - 13,000 = $ 5,656
$5,656 * 5 = $28,280
Amount needed in assets is $28,280.
The income amounts are before taxes are deducted -- it is basically what is reported on your W-2 forms at year end.