@Jbucaille --
In the private letter ruling cited below, the IRS ruled that a payment or credit from the purchaser's agent to the purchaser (i.e. a rebate) represents an adjustment to the purchase price of the home and generally is not includable in the purchaser's gross income. The IRS also ruled that the agent did not have to issue a 1099 to the purchaser even if the rebate was more than $600.
https://www.irs.gov/pub/irs-wd/0721013.pdf
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
