Paypal sent a corrected 1099-K as having received $0.00 because the original reported my cash back ibotta earnings and should not have. Do I report this on my taxes?

Cash back from apps and or rebates isn't taxable.  I sent most of my cash back from ibotta to paypal and they incorrectly sent me a 1099.  They then sent another corrected 1099 with $0.00 in all boxes