PayPal is only required to report gross payments received for sellers who receive over $20,000 in gross payment volume AND over 200 separate payments in a calendar year. These payments would be reported on Form 1099-K.
https://www.paypal.com/us/webapps/mpp/irs6050w
It's up to you to keep track of all your income and to report it on your tax return.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
