Jackson-Hewitt gives *money* for new prep work...

I think it's Jackson-Hewitt that advertised on my late night radio station that they will pay you a $200 reward if you bring your annual tax return prep work [probably 1040 and state; I'm guessing...] from another prep service over to them and have them do the work.

My question is: What is Jackson-Hewitt doing to address the question of whether or not this payment is income to their new customers?

Isn't it just a run-of-the-mill rebate, and merely a price reduction that's not taxed?

This is their deal. Switch & Get $200

File your taxes with us and get $200 — $100 this year and $100 next year. Get personalized attention from a Tax Pro and $200. Ask a Tax Pro today!

So it is the prior years tax papers that you show to get the switch deal. Sort of like the special conquest discounts auto companies sometimes offer for owners of other brands who buy a new car. Those always ticked me off - I own a GM car so if I buy another GM car I am chopped liver while my neighbor who drives a Ford gets an additional $1,000 rebate. I understand the loyalty rebate - but not the conquest rebate.