I sold a share of GoPro for $4.13 in 2020. Is this something I will have to pay $90 for Premium to file?

There is no minimum dollar amount to file Form 1099-B. Unfortunately you still need to report it. The IRS will receive a copy of the 1099-B and they expect you to report it on your return.

You do not need to upgrade.  In the income steps go to Investments and select under 1099 B:  Stock, Bond, etc then proceed to enter your info, the program will make all calculations, which will be reported on form 8949, Schedule D, and then 1040.

You would need TurboTax Premier to report the Form 1099-B.  Schedule D and Form 8949 to are required to report the sale of an investment, and those forms are not supported by TurboTax Deluxe.

As correctly state above, here is no minimum dollar amount to file Form 1099-B. The IRS will receive a copy of the 1099-B and they expect you to report it on your return.

If this is the only Form 1099-B and the only investment you sold, you may choose to leave it off your return to avoid paying for the upgrade to Premier. The tax on the unreported income of $4 would be between $1 and $2.

• If you haven't filed yet and fail to report the 1099-B, the IRS will send you an automated  Notice of Proposed Increase in Taxes later this year.  
• They will calculate the tax due (plus interest and penalties) and you can send them a check. No amended return is necessary, so you won't have to upgrade. 
• The IRS uses this simplified procedure since It is extremely common to omit reporting a Form 1099. You file before they arrive, they get lost in the mail, get lost in your house or get tossed along with junk mail.  

If through a brokerage you should receive a 1099