Today I received 1090-Misc form from OU for $2k related to Textbook allowance which my D deposited directly in the bank. From OU end, they have done their part and now my D should file the tax. Basically OU will issue 1098-T if any thing dealt with Bursar office and 1090-Misc if students take the check and deposit directly. Ideally it is best to deal every thing via Bursar office and get the 1098-T.