If she is a freebie what is the difference, you do not have to sign it. You have warned her she being your sister. i have a dear friend like this,a freebie, he got audited for these outrageous deductions. He never showed uu for the audited, sent them 13K they requested. Cried a bit, but figured it was still worth it for all the years he got away with it, but now he is somewhat more conservative in his deductions, but still a gambler.