Reference no: EM132467253

Point 1: Your clients, Adam and Amy Accrual, have a 21-year-old daughter named April. April is single and is a full-time student studying for her bachelor's degree in accounting at California Poly Academy (CPA) in Pismo Beach, California, where she lives with her roommates year-round.

Point 2: Last year, April worked at a local bar and restaurant four nights a week and made $18,000, which she used for tuition, fees, books, and living expenses. Her parents help April by sending her $300 each month to help with her expenses at college.

Point 3: This is all of the support given to April by her parents. When preparing Adam and Amy's tax return, you note that they claim April as a dependent for tax purposes. Adam is insistent that they can claim April because of the $300 per month support and the fact that they "have claimed her since she was born." He will not let you take April off his return as a dependent.

Question 1: Would you sign the Paid Preparer's declaration on the return? Why or why not?