Hi!
Since you sell items online, you should report the income as a Sole Proprietor.
Sole proprietors include their business income on a Schedule C on their personal tax return, then yes, you can write off commission fees and other business expenses. Please see the links below for additional information.
https://turbotax.intuit.com/tax-tools/calculators/self-employed/
https://www.irs.gov/pub/irs-pdf/p334.pdf
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