I received a 1099-K from PayPal, but am well below the 20k/200 threshold. Do I still need to put this in? All of it is from selling items on eBay all for a loss. In MA.

[ds2]

It was not a business. It was basically old items from around the house.

[JohnW15]

Thank you for clarifying that, that brings about a different result.
If you sold your personal items for less than you paid – which you imply, since you sold for a loss – this should not be reported on your return.  So, DON”T REPORT IT.  And, since your transactions were below the $20,000 / 200 transaction thresholds of the IRS, the 1099-K issuer is supposed to report the information only to the Commonwealth of Massachusetts, and not to the IRS.  So, you shouldn’t be getting any letters from the IRS.
Massachusetts has different reporting requirements for the 1099-K than the IRS -- third party settlement organizations (“TPSOs”) report transactions amounting to $600 or greater, regardless of the number of transactions.  When TPSOs have transactions above the Massachusetts threshold but below the federal threshold, they report only to Massachusetts, and not the IRS.  See <a rel="nofollow" target="_blank" href="https://www.mass.gov/service-details/new-massachusetts-reporting-requirements-for-third-party-settle...>.

[heidelberg_1]

This happened to us, too. Really frustrating and confusing. Someone at Paypal is screwing up.

[JohnW15]

Yes, you need to report 1099-K income on your tax return, regardless of whether the issuer of the form was required to send it to you or not.  It’s considered taxable income. 

And, bear in mind that when the issuer sends you a copy, they also send it to the IRS, who might wonder what’s going on if you don’t report it.

If this business activity resulted in a loss, as you suggest, you’ll be able to enter the offsetting expenses in TurboTax.

[sweetblueduckie]

Where do we submit this information? Under self-employment?

[Tax1]

This link is useful. It is directly from the MA gov website.     <a rel="nofollow" target="_blank" href="https://www.mass.gov/service-details/frequently-asked-questions-about-1099-k-notices-from-third-part...>