Based on IRS publication https://www.irs.gov/pub/irs-wd/0721013.pdf my interpretation is that if a Buyer acting as their own Buyer's agent is applying their commission as a credit to offset closing costs, escrows, and prepaids, then their brokerage would not be receiving the payment and no 1099 should be issued and no taxable income was received but this commission credit would simply reduce the cost basis of the property.
My understanding is, however, that if the buyer wished to apply their commission towards income qualifications and towards the down payment amount instead of as a credit (Reference Freddie mac guide section 5501.3 Asset eligibility and documentation requirements: subsection 8. Borrower's real estate commission https://guide.freddiemac.com/app/guide/section/5501.3 ) , then their brokerage would actually receive the commission payment, pay it out to you as the agent and it would be taxable income to you on your 1099.
