Can Sally claim Bobby as a dependent if Ann, Bobby's mother, is not required to file taxes?

The ability for Sally to claim Bobby as a dependent depends on specific criteria established by the IRS. The primary factor here is whether Bobby meets the requirements to be considered a dependent of Sally.

If Sally and Bobby lived together for the entire year and she provided more than half of his support, she can indeed claim him as a dependent. The IRS has specific tests regarding residence, age, and support. The fact that Ann, Bobby's mother, does not have to file taxes does not prevent Sally from claiming Bobby as a dependent as long as the necessary criteria are satisfied.

This answer relies on an understanding of the rules surrounding who can claim whom as a dependent, particularly emphasizing the living arrangement and support provided. In this scenario, the assumption is that Sally's relationship and support meet the requirements needed for dependency claims. Other options may imply complications that are not relevant or applicable to the criteria needed for the claim in this case.