It depends on what you mean by a casual eBay seller. If you are selling your personal "yard sale" items (jeans you paid $50 for and selling for $10), then you don't need to report this on your return. Just keep records for if things change later. The IRS states "separate reporting of these items is not required. However, you should follow the return instructions on the forms you are completing to report your gross receipts or sales. You should report items that qualify as a trade or business expense on the appropriate line item of Schedules C, E and F.." New Payment Card and Third Party Network Transactions
So, if you are doing this as a sideline business or selling your used items for a profit, like for example, going to yard sales, buying an item for $5 and selling it for $25, then you would need to report it on your Schedule C as part of your gross sales and expenses or schedule E as an investment.
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