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If you are using eBay to buy and sell items with the intention of making a profit, you have a business and your eBay fees are deductible. Business profits are reported on Schedule C.
To report this, in TurboTax H&B, choose the Business tab > I'll choose what I want to work on > Business Income and Expenses > Update. Once you see the business which has fees to report (or create a new business), select it by choosing edit. Scroll to Business Expenses > Other Common Business Expenses > Other miscellaneous expenses > Enter the description (e.g., "eBay Fees") and the total annual amount.
Here is an article you may find helpful: A Tax Filing Factsheet for eBay Sellers
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