If you are selling household articles you've used in the past, you may qualify for "occasional garage or yard sale" treatment. According to the IRS, if your online auction sales are the Internet equivalent of an occasional garage or yard sale, you generally do not have to report income from those sales.
Assuming that you originally bought the used items for more money than you are selling them for, you don't have to report the income received from the eBay sale. For example, if you sell a bicycle that you paid $500 for two years ago for $350 on eBay, you usually don't have to notify the IRS—and you can't claim a loss on it.
If you are getting paid for gas to pick up items then that could be reportable income, the issue is there is a cost associated with it in the terms of vehicle usage. The 2022 mileage reimbursement rate for the last half of the year is 58.5 cents a mile, which you would be able to deduct if it was a business. Technically, it would be reportable, however after the mileage deduction or vehicle deduction, it is unlikely there would be any income remaining to report. If it is merely a reimbursement, it would not be reportable.
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