First, sign your 1040. do not make any other changes
If you filed N dollars but your PayPal history shows N + 200 dollars,
send the details with a note of explanation and IRS will adjust your income up.
Also mention that there is no 1099-MISC or 1099-NEC.
Don't pay now. If you owe, IRS will send you a bill.
Let them do the arithmetic.
