Based on the IRS delay, the payer is not required to send the 1099-K for less than $20,000, but they can send it if they want to. The delay was a last-minute decision by the IRS. The payer probably already had their computers programmed to send the forms based on the new lower threshold, so they just went ahead and sent them rather than go to the trouble of changing it back in a big rush. You did receive the payments, so the 1099-K is not wrong, it's just unnecessary.
You didn't say what the payments were for. You have to report the income. If it's taxable income, you have to report it anyway, whether or not you get a 1099-K. If it's not taxable income, report it as Other Income and make a corresponding negative Other Income entry to cancel out the income. For the description use something like "Form 1099-K received in error."
We can give you more specific instructions if you tell us what the payments on the 1099-K were for.
