Yes, you must claim any income made to the IRS.

You will need to fill out Schedule C to report your 1099-K as business income. If you made under $400, you don't have to pay self-employment tax, but you still have to report it on Schedule C as that is where the IRS will be looking for the income. If you choose to file it as miscellaneous income you may receive a letter from the IRS.

If you are an Uber driver and received a 1099-K, then you would enter your pay as freelance business income.
You will need TurboTax Home & Business to enter Schedule C(IRS form for freelance business) to complete your return.

To Enter Your 1099-K Into TurboTax Home & Business:

1. Select "Business" at the top of the screen

2. Choose "Continue", then "I'll choose what I work on"

3. Select "Start" next to "Business Income and Expenses"

4. Select "Edit" next to your business name

5. Select "Visit All" next to Business Expenses

6. Select "Start" next to "General Income"

7. Proceed to answer the questions and enter the appropriate items

Example 2: Richard is an Uber driver and gets a 1099-K that shows $15,000 in total fares. After Uber's commissions and fees, the amount he actually received was $10,000. He enters $15,000 as income and $5,000 as commissions under the Business Income and Expenses topic. If he also gets a 1099-MISC, he would enter it as additional income.