Today I spoke with some one in Bursar office. She informed the credit in the expense in 1098-T for FAJH for $-633.75 is whenever student takes more than 15 credits. In my D case, since she did 20 credits and since OU charges flat rate of 15 credits, the 5 credit flat fees is reported as credit to reduce your total expense. At this point per OU both the 1098-T and 1099-Misc forms are correct and final and we can file the tax returns.