For 529 plan payments, please have the company send a check to the following address:
Johnston Community College Attn: Cashier’s Office PO Box 2350 Smithfield, NC 27577
The 529 checkmust be made payable to Johnston Community College. Make sure the student ID # and full student name are included on the check memo
line. Please ensure that your check amount matches the exact amount due or we unfortunately cannot accept the check.
Sponsorships & Third-Party Pay
If a company or agency is covering tuition and/or fees, Johnston Community College
(JCC) accepts sponsorship agreements in place of direct student payments. Students
are responsible for any balance not covered by the sponsor.
Sponsorship forms must be on company letterhead, fully completed, and signed. A new
sponsorship form is required each semester.
Click the 1098-T tab above and select Receive my 1098 electronically, then Save
By February 1, your 1098-T will be available for download.
Common Questions
Do I have to file my 1098-T? No, unless claiming an education credit. If grants/scholarships exceed tuition, you
may need to report them as taxable income.
What are education tax credits? These reduce the tax owed for education expenses. The American Opportunity Tax Credit and Lifetime Learning Credit are available.
What are QTREs? Qualified Tuition & Related Expenses (QTREs) include tuition and mandatory fees but
not housing, meal plans, or insurance.
What is in Box 1? Payments received for QTREs, including financial aid and loans.
What is in Box 5? Scholarships and third-party payments applied to student accounts.
For official IRS guidance, visit IRS Publication 970. JCC cannot provide tax advice.