I think you are getting confused about what "account" you are talking about. You can use any bank account you want to for your eBay income. You can mingle your income from eBay with your other combined income or keep it in a separate bank account. The IRS does not care what bank account you use for your income. You just have to report the income on your tax return.
If you are asking about what account to use to receive an income tax refund, you enter banking information in the FILE section when you are ready to file your tax return. That will be the account that the IRS uses to deposit your refund if you are getting one.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
