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This is not thorough information. There are states that jumped the gun and implemented the new rule last summer. So, Maryland, being the state I live in, is one of them, and PayPal has now sent me a 1099k for a whopping $3,000 and 46 “transactions,” which were actually gifts from my mother via her credit card. 
So, what do I do now? The federal rule means my 2021 money is supposed to be untouchable bc it’s under the 20k/200 trans threshold, yet Maryland made them send a 1099k because it’s over $600??

 

so do I add it to my tax return that I file this year or not??? It’s SO confusing when you’re literally being told two different things bc of the state you live in!