IRS.gov has information for reporting the amount from Forms 1099-K, Merchant Card and Third-Party Network Payments, on tax returns including Form 1040 Sch. C, Sch. E and Sch. F; and Forms 1065, 1120 and 1120-S.
Report all gross receipts on the line indicated in the instructions and enter zero on the "Merchant card and third party payments" line.
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