I got a 1099K from eBay but my sales were less than $20000 and I only had 26 transactions. do I have to claim this?

Yes, you have to report all the income shown on the 1099-K form. You would report your income as Self employment income on Schedule C.

You need to upgrade to Turbo Tax Self-Employed (Online) or TurboTax Home & Business (desktop).

Remember that 1099K reports the gross amount of the transactions. It doesn't include any adjustments for credits, refunds, discounts, or fees. You’ll have a chance to enter self-employment expenses on your return.

To report the income on your return:

• Log in to your account.
• Select  Federal  from the left menu.
• Go to Wages and Income then select Income and Expenses.
• Go to Self-employment income and expenses and click start. you'll be asked some general questions about your business. After you answer them, you’ll be taken to enter your Income and Expenses.