1099-K

I was wondering if we need to file the 1099-K form along with the 1040 form for taxes. I heard that this form is only informational, but I also heard that IRS also receives a copy of this record. I was wondering what to do since PayPal issued me a 1099-K form. I have received some money that was incorrectly marked as “goods and services” and PayPal refuses to change it. I shouldn’t be paying any taxes for it but if I can’t get the document changed, where should I report that money? Should it be under “other income” on the 1040 form and in that case do I also need to send the 1099-K file with it to IRS? For reference, I don’t have any other 1099 documents (like 1099-MISC) other than 1099-K.