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You can enter those expenses on the Miscellaneous section. See images below for reference
If you are reporting the income as hobby income, you can't deduct expenses.
If you are reporting your eBay activity as a business, you need schedule C for self-employment. You report all your gross income (even if not on a 1099) and you can list your legitimate ordinary and necessary business expenses. See the other expert for where to enter your expenses.
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