Currently the IRS has only posted the income requirements for last tax year. Depending on your filing status if your total income (wages, investments, and self-employment income etc.) is less than $12,550 for single to $25,100 if MFJ you would not need to file a tax return. https://www.irs.gov/publications/p501
If your income is more than the threshold you would need to file a Schedule C with your personal tax return to include this income earned from ebay. You could also report any related expenses as well. Only the net income (income - expenses) from the business would be taxable and would reported to the IRS on your personal return as self-employment income. The related tax is self-employment tax. This is a great resource related to filing a Schedule C https://turbotax.intuit.com/tax-tips/self-employment-taxes/-what-is-a-schedule-c-irs-form/L7v0iDelI .
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