I received a 1099-K from PayPal for transactions of about ~$700 during 2019 stemming from the sale of personal items on eBay. These sales are just ways for me to get rid of things I no longer want, and do not provide me with a steady source of income. I am not sure how and where to report this for 2019. Can I put this under "miscellaneous income" as "hobby income and expense for 2019?" Additionally, I reconciled the gross amount on the 1099-K with data from my PayPal account and noticed that items that were refunded were included in the gross amount, but of course I refunded this money to the buyer. Can this amount be listed as a hobby expense alongside any eBay selling fees and cost of shipment. I am in Massachusetts, if that makes any difference. Thank you in advance for your replies.
