My wife is a buyer's agent. Since this is a new home build her buyer is purchasing. She is paid a referral fee instead. She is returning 50% of her commission to the buyer via escrow. Does she need to 1099-MISC for the rebate? This is similar to the below except because it's a new home, her role is a "referring agent" instead of buyer's agent.
https://ttlc.intuit.com/questions/4235302-i-received-a-1099-misc-from-my-real-estate-agent-for-a-com...
