Hello Whysteriastar, The items that you sell from the garage/yard sale (personal property) and do not intend to make a profit are assumed to be at a loss, so you do not record the income or the cost/expenses of these items on the return. The items that your husband sold with the intention of making a profit would be treated as a business and could offset the expenses of those products (for resale) (exclusive of the expenses for the Garage/Yard Sale items).
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