If gift money sent to my business paypal was refunded in full, do I still need to report it?

[bustin21xx]

I was a bit down on my luck some time ago, and I needed a bit of financial help. Unwittingly, the paypal account I sent to a friend that was willing to help me was my business paypal account, and they sent 1000 dollars to it. 
Paypal told me it wanted to send me a 1099, but I needed the money a bit urgently, so I just ended up refunding the money in whole and making a personal account, since it was actually gifted money and not at all a business transaction.
Do I still need to report it even though I refunded it and it wasn't "additional income"? What should I do?

[Mike9241]

a gift is not income. if the gift is included on the 1099-K proceed as follows

• Contact them right away. 
• Request a corrected 1099-K form that shows the correct amount.
• Keep a copy of the original form and all correspondence with the issuer.
• Be sure to file your taxes even if you have not received a corrected 1099-K form.

[bustin21xx]

Update!

So, I went into the paypal account and looked for my tax forms in lieu of this message, and paypal is telling me "You account is not eligible for any tax documents for this year", and there is no 1099-K. I'm assuming this is because I refunded the 1k on that account.

Am I safe to simply file as normal, that being said?

[KrisD15]

Yes, if there is no tax document to report, there is no need to report the gift and the refund of the gift.