Business & farm

Delete and re-enter the 1099-K if necessary.

Enter the 1099-K under

Income

Other Common Income

Scroll to the LAST option on that list "Income from Form 1099-K"  Start or Update

Be sure to select "Personal item sales" on the first screen titled "Choose which type of income your 1099-K is for"

Enter the 1099-K

Select Continue and  Done 

Now go back to Income

Scroll down to  Investment Income

Scroll down to "Stocks Mutual Funds, Bonds, Other" and click Start

There should be an account generated from the 1099-K listed on that screen

Click Edit next to the account 

Select to enter a summary if the sales were all for items you had over one year (or which you inherited) 

Enter the amount reported on the 1099-K in the Total Proceeds box

Enter the Total Cost Basis (your value, usually what you pad for the items) 

Select Long term if you had the items for more than one year 

Usually items sold on e-bay sell for less than what you paid, so usually there is no gain. 

There is never a loss allowed for personal items sold. 

Usually, this results in zero income, no gain no loss. 

Your return will include Schedule D showing the no gain no loss

If you did sell something for a profit, you might list that separately and you will have Capital gains for that sale.