You are required to report all of your income. The mandates for ebay as to whom they need issue any given form - in this case a 1099 - does not absolve you from any requirement to report your income and pay appropriate taxes on that income. It sounds as though that income is self-employment income hence you may need to pay self-employment tax. If you simply sold an item and that was your profit then you would not necessarily be self-employed. It might be a one-time transaction. If you repeatedly sell items on ebay and that figure represents the total of what your earned for y our efforts, then, you would be self-employed. Either way, the amount should be reported as income
