P-hole, there are many legitimate businesses that use eBay as their platform. I’m talking tens to hundreds of thousands of dollars. Hit $20,000 and the 1099’s go out. When I had my business, I accounted for every penny with receipts and paperwork, which would all get turned over to my accountant on a monthly basis. The general eBay type is basically like a “hobbyist”. It’s like having a yard sale every weekend. Theoretically .... or I guess I should say legally, that income should be reported, but who TF is going to go through all the b/s involved? As stated, even if you’re simply cleaning out your garage, if you don’t have receipts of what you paid for the junk you’re selling and keep records of every penny you spend (signs, ads, whatever) to put on your yard sale, every cent you make is “income” and is supposed to be reported. eBay is just an easy target because it’s all laid out in front of them. The problem is, they nail you for your GROSS sales, not your NET sales (unless you have proof of expenses). That’s fine for the big boys as they are a genuine on-line business entity, but it sucks big weenies for the little guy just trying to make some extra pocket change to buy bait.