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Thank you for your response. Let me rephrase the question because this seems extremely complicated for only a "few bucks of profit" Almost not even worth it. I own a timeshare and I haven't stayed there in years. The timeshare trading company called RCI allows us to let family and friends utilize the unit but at a cost. For simplicity and actuality. The timeshare company will charge owners $500 to allow owner's family and friends to stay there. I list this this on ebay at $700. After ebay fees, pay pal fees and me paying back the timeshare company the $500, my "true profit" may only be $100-200 but ebay sends me a 1099-K for the net sale of $700 which is not accurate. I only made $100-$200. How do I report this?  And sometimes, I may only make a profit of $50.  This isn't a business and I'm not selling my "timeshare ownership" only the utilization (renting a week) of my unit.