It depends on what the payments were for.
The article is saying that if, for example, you received profit from selling something on eBay, you need to report that capital gain, or if someone paid you for a business service you provided, you need to report that income on your Schedule C.
It does not mean that you need to recreate or report a substitute Form 1099-K.
Think of the "missing" 1099-K as cash. Would you need to report that cash? If yes, report the income, if no, don't worry about the missing 1099-K.
If the payments you received were for personal transactions or things you sold on eBay (AND not a single item you sold generated a profit, everything sold at cost or less) there would be nothing to report.
If you think there are payments you need to report, and you're not sure how to report them, tell us the details of what those payments were for and we can help.
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