I'm not so sure that the answer is that straightforward -for bearing capacity. If you are in a basement, the outer footers will have the high soil on one side and little on the other. Traditional bearing capacity assumes certain geometric similarities on both sides of the footing for developing the sliding planes. Without one on the inside, the bearing factors do not have fully developed planes and I would expect the Nq values to differ from a normal footer. All said and done, bearing capacity seldom governs the design anyway - it is settlement and you can compute the various stresses beneath the footing. For inside footers, the "depth" for bearing capcity would be the basement floor level.
For instance, on a wide reinforced earth wall embankment -walls on both sides of the carriageways, the BS codes and others talk about traditional bearing capacity. A good many authorities, though, permit the safety factor to be 2 on shear bearing capacity rather than 3. I personally favour doing a global slope stability analysis to see if the situation is safe or not.
Before I get jumped on, I am making the distinction between shear bearing capacity and allowable bearing pressure (net). See other threads about it.