The $600 limit regarding self-employment income is only for reporting purposes. You will received a 1099-NEC or 1099-K if the amount paid to you exceeds $600. As taxpayers we are required to report all income even if the amount is less than $600.
Hobby: You must use your best effort to find and report what you paid for any items you sell. Obviously, a receipt is the best record of the amount paid, but you may be able to locate the fair market value of an item with a bit of research.
Old household items: If you are in the business of reselling items, then this would be taxable income. However, if you casually resell items you've previously worn and have no intention of making a profit on those items, then this is not considered self-employment activity by the IRS.
Art Work: Art work you sell is taxable income even if you sell it for only $20. As I stated above, the $600 limit is only for those reporting income to you on 1099 Forms.
Graphic Design: The income you receive is taxable. There is no $600 minimum; that is for Form 1099 reporting purposes only.
Combination of factors: If the items you're selling would be classified as a business, then you would report your income and expenses on Schedule C. This article details how the IRS classifies your activity as a hobby or business: When the IRS Classifies Your Business as a Hobby. It's important to track your expenses whether you have a hobby or a business so that you can take deductions against the income received. This is a good summary of business (or hobby related) expenses: Taking Business Tax Deductions. The primary differences between a hobby or business on your tax return is (1) where you report the income and expenses and (2) hobby expenses can never excess hobby income, but you can report a business loss.
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