I don't know how I missed this but back in Nov the IRS announced they are pushing all this back another year to 2024 tax season unless the taxpayer receives over $20,000 and has more than 200 transactions in 2023. Also they are going to raise the income requirement to receive a 1099-K form from $600 to $5,000 for the first year to slowly implement this.
IRS announces delay in Form 1099-K reporting threshold for third party platform payments in 2023; plans for a threshold of $5,000 for 2024 to phase in implementation | Internal Revenue Service
WWW.IRS.GOV
IR-2023-221, Nov. 21, 2023