Most of the information I found online related to the issue referred to the Redfin IRS ruling -

http://www.redfin.com/stingray/do/landing-page?uid=pr-irs-ruling

According to it, a 1099 should not be issued for a buyer agent commission rebate. But, I have already been
issued a 1099. Does that make the rebate taxable? If no, how do I report it on my taxes?