As of Jan 1, 2022, the IRS requires eBay to provide you with a Form 1099-K if you receive $600 or more in sales during the 2022 tax year. Last year it was 200 transactions or $20,000.00. Never miss a chance to tax anyone who is making a effort to do anything other than wait for free. Sad times. You might be ab oe to deduct the cost of items sold if you can prove the cost. Yeah, big chance I know.