the amount in 1a is $183,773 however the amount in 1b is $32,878. Do I list both as my income, or does 1a already include 1b?
You'll need to report both boxes in TurboTax. The boxes report different amounts based on how the credit card data was entered by the customer. Please follow this link for more information. https://www.irs.gov/pub/irs-pdf/i1099k.pdf
Box 1B is included in box 1A. See this explanation from a card processor:
On 1099K there is an amount of 1a and another amount on 1b. Is the amount on 1b already in amount on 1a? Where do I report 1a if it isn't included with 1a?
Include in income the amount from box 1a.
IRS form 1099-K Instructions, page 4, states:
Box 1b. Card Not Present Transactions
Enter in box 1b the gross amount of the total reportable payment card/third party network transactions for the calendar year where the card was not present at the time of the transaction or the card number was keyed into the terminal. Typically, this relates to online sales, phone sales, or catalogue sales. Gross amount means the total dollar amount of total reportable payment transactions for each participating payee without regard to any adjustments for credits, cash equivalents, discount amounts, fees, refunded amounts, shipping amounts, or any other amounts. The dollar amount of each transaction is determined on the date of the transaction.