In addition to fees generated for its individual tax preparation services, Your1040Return.com engages in ad swapping with a number of major Internet companies. For example, Amazon.com swapped a significant amount of advertising with Your1040Return.com from January to April of this year.Amazon.com placed a banner ad on its website reminding visitors to visit Your1040Return.com for all of their tax needs. In exchange for this ad, Your1040Return.com placed a similar ad directing its visitors to shop online at Amazon.com.