If Ann files a return to only have her withholding refunded, can Sally claim Bobby as a dependent?

The rationale for the statement that Ann is not required to file a return focuses on the overall criteria that dictate whether a taxpayer must file based on their income, filing status, and age. If Ann is only filing to receive a refund of her withholding and her income is below the threshold that necessitates a tax return, then she may not be required to file at all.

In terms of claiming Bobby as a dependent, if Ann isn't obligated to file a tax return, it allows the possibility for another qualifying relative—specifically Sally—to claim Bobby as her dependent. The ability for Sally to claim Bobby hinges on the rules surrounding who can be considered a qualifying child and the circumstances under which another person can claim a dependent if someone else is not claiming them.

Given that Ann's filing is solely for the refund and does not meet the requirement for claiming Bobby as a dependent under IRS rules, this frees Sally to potentially claim Bobby, provided all other conditions relating to claiming a dependent are satisfied. Thus asserting that Ann is not required to file supports the conclusion that Sally can claim Bobby as a dependent.