Per your earlier post any commission earned by anyone from new/resale transactions are all taxable. See my previous post to fat_lazy on his question.
There is no real “claiming” of a rebate. If you are working with a realtor make sure you have cleared the air with him/her regarding the policy they have for rebates regardless of what type of home you are buying. (new/resale) If you wait until after that realtor has shown you properties then there may already be unrealistic assumptions on your end regarding getting any rebate.
When you go to ANY development it is PARAMOUNT to have the realtor register you THE FIRST TIME you visit that particular developer. If you visit, then register, then go back two weeks later and try to say you have a realtor they will tell you to pound sand.