Keep detailed records of the items you sold at a loss in case you are asked for it, but you don't need to report those if you were reselling personal items, like having a garage sale. See this FAQ about reporting income from personal items you sold online. If you did have some gains, you can report those as investment sales. There is an instruction FAQ to do that at the bottom of the linked FAQ. Don't enter any personal loss transactions in the investments section.
As previously mentioned in this thread, if your activity is a hobby, the income would be reported under hobby income and the related-expenses are not deductible. If you have profit-motive in the activity, the income gets reported on Schedule C and you can deduct your business-related expenses.
Do I have to report hobby income? @user3143
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