In my Federal tax return, the 1099-K is reported as Miscellaneous income (the last section under Wages & Income). And in the generated pdf file, it is listed in the last page, the title of the page is "Additional information from your 2021 Federal Tax Return", and the subtitle is "Schedule 1: Additional Income and Adjustments to Income". In this page, the amount in 1099-K is listed, and I also added a cost item with negative amount, so that the total income is 0. But all the info is not reflected in state tax return.
