first year using ebay sales as business. Is my beginning inventory $0?

[Vanessa A]

Yes.  If you are using an inventory method of accounting, and you just started your business in 2024, then your beginning inventory would be $0. 

If you are going to use an inventory method, then you would need to use the accrual method of accounting instead of the cash method of accounting.  Please read pub 334, section on inventories prior to deciding how to account for your income and expenses. 

If you are a small business, then you can choose not to use an inventory, but instead count your items as supplies.