No, they are not the same.
Form 1099-K, Payment Card and Third Party Network Transactions, is used
by credit card companies and third-party processors, like PayPal and
Amazon, to report the payment transactions they process for retailers.
It reports the gross amount of the transactions, but doesn't include any
adjustments for credits, refunds, discounts, fees, etc.
Form 1099-MISC, reports the total amount of payments you received from a company or an
individual during the year. It includes your personal information, the
payer’s information, and any federal or state withholdings. Different
types of payment are found in different boxes.
