Ebay reported less than $4500 on 1099k for 2022. Do I need to report it since the IRS has delayed requirement until 2023 for amounts less than $20,000/200 sales?

[coliwabl]

Turbo Tax is indicating that a relationship between myself and Ebay is indicated. I sold personal items for purpose of reducing the amount of stuff in storage.

[fanfare]

IRS will want to know what kind of income it is.

Losses on personal items can't be deducted.

[Bsch4477]

Since the IRS has no idea of the source of that income you should report it and then back it out like this:

You should report the 1099K income as Less Common Incom. Other Taxable Incomeand then report the value of the personal items as a negative reversing entry in Other Taxable Income: You can specify “adjustment for 1099 K, personal items not sold at a profit “.