That may simply be eBay policy.
You can receive 1099-Ks from some entities even though the form may not be required by the IRS, or by a state revenue board.
Some entities send out 1099-Ks to all of their vendors, even when they’ve only processed a few transactions, and they don’t meet a certain dollar threshold.
Please see the TurboTax article Form 1099-K Decoded for the Self-Employed - TurboTax Tax Tips & Videos and the IRS’ Understanding Your Form 1099-K for more information.
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