Another, more accurate way of determining what your caloric intake should be is to simply track what you're currently eating every day for a week. This is a more time consuming method, however, what I love about this method is that it smacks the dieter in the face with the reality of what they are currently eating, which is needed in some cases. Many people are fooling themselves by neglecting to track certain things or just guesstimating their entire day without any real accuracy.
As for macros, the "balanced" starting point is a 40p/40c/20f ratio, however, as PoB mentioned, .8g of protein and .45g of fat is considered to be a little closer to what the individual might actually need. Either way, macro manipulation beyond that can be necessary depending on several variables; drugs, current BF, goal, lifting experience...
I also offer nutrition consultations for anyone interested. I figure that instead of posting up a book every time someone asks this question, then answering a bunch of follow up questions, I might as well get paid for it.
The only part I don't agree with PoB, is that maco manipulation beyond those general guidelines not making a difference. Again, it really depends on goals. Macros have the second biggest impact on goals, second only to calories.