IRS form 1099-K from PayPal versus form M-1099-K reporting requirements in MA

If you live in Massachusetts and have been sent an IRS form 1099-K versus the optional Massachusetts specific M-1099K - must you include the income on your federal return? 

To be clear - the IRS threshold is $20,000 but the MA is only $600. This is for the specific Mass residents that are receiving the form and are under the federal threshold of $20,000. 

HOWEVER 

They did receive an IRS form and not a Mass specific form. 

Will the IRS be expecting these to be filed simply because they were issued?