Deductions & credits

Was the full amount that was reported in box 1a of the IRS form 1099-K also reported as the amount reported to you on Form 1099-K that was included in error or for personal items sold at a loss on Schedule 1 Additional Income and Adjustments to Income?

If the full amount of the IRS form 1099-K was reported at the top of Schedule 1, no IRS form 1099-B was created because there were no personal items sold to report.

The directions that you saw would have been confusing.