On the MA IRS page, it says the 1099K is “an informational document”; you don’t have to report it as income if a) you sold personal items at a loss; or b) if it’s reimbursement (you were paying a friend back): <a rel="nofollow" target="_blank" href="
https://www.mass.gov/service-details/frequently-asked-questions-about-1099-k-notices-from-third-part...>
