Royalties and Marketing and Advertising revenues for the 2009 fiscal year were $ 104.6 million , versus $ 110.5 million in the 2008 fiscal year , due primarily to the decline in tax returns prepared by franchisees . Financial product fees for the 2009 fiscal year were $ 59.9 million , versus $ 71.5 million in the prior year , a decline of 16.3 % , which resulted primarily from fewer tax returns prepared versus the prior year . The decline in financial product fees was also impacted by a lower relative fixed fee component in 2009 under Jackson Hewitt 's current bank partner contracts .