Refunds would be entered just below the 'Income Reported on 1099-K' under 'Income you Gave Back'.
Shipping costs, Ebay transaction fees and Tax Collected can be entered as Business Expenses. If you don't see a matching category, you can enter a description and amount under 'Other Miscellaneous Expenses'.
Here's more info on How to Enter Business Expenses.
@paulslasor
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