1099-K vs 1099-Misc

[cspyon]

My student daughter has received a 1099-K statement from PayPal, which shows an income of $618 for the sale of some stuff on auction sites. Now she has a W-2 form from the company she is working on during the weekend. But she can't find 1099-K in the Turbo tax e-file, which keeps requiring her to upgrade to Deluxe if she has to. So she has tried another free e-file site to file the return, and while working on it there she was asked to put down the number under 1099-Misc income. When she did, it showed she owed $26 to IRS, while she has a refund of $100 from the state. Actually, she paid that amount when she file the tax return. 

So, this is my question: is it okay for her to use that 1099-misc instead of 1099-K? 

[ColeenD3]

No, you can't substitute a 1099-MISC for a 1099-K if that is what she received. She can report the income as other income.

To enter other income:

• Federal Taxes 
• Wages & Income 
• I'll choose what I work on -> scroll to the bottom and under 
• Less Common Income select Start (or Update) for 
• Miscellaneous Income
• Other reportable income and you can enter your own description(s) and amount(s).

[cspyon]

She tried, but Turbo keeps requiring her to upgrade to its Deluxe edition, so she had to use a different free e-file to put down that amount under 1099-misc. She paid $26 in federal tax already.