{"slug":"ebay","name":"eBay","category":"selling","workerTerm":"sellers","classification":"eBay is a marketplace and is not a party to sales between sellers and buyers, and its User Agreement creates no employment, agency or partnership relationship. Sellers are either casual sellers of personal items or self-employed resellers who report profit on Schedule C.","taxForms":"eBay issues Form 1099-K by January 31 when a seller's gross payments exceed $20,000 and number more than 200 transactions (the federal threshold reinstated for 2025 and in effect for 2026), counting all accounts under the same tax ID, or when a state's lower threshold is met; sellers who had backup withholding applied also get one. The amount excludes sales tax and canceled transactions but isn't reduced for fees, refunds, credits or discounts.","platformFees":"In most categories, a final value fee of 13.6% of the total amount of the sale (item price, handling, buyer-paid shipping, sales tax and other applicable fees) up to $7,500, plus 2.35% on the portion above $7,500, plus a per-order fee of $0.40 ($0.30 for orders of $10 or less). The first 250 listings each month are free, then $0.35 each. A 1.65% international fee applies to some international sales that don't use eBay International Shipping; Store subscriptions, ads and listing upgrades cost extra.","payouts":"Payouts go to your linked checking account or debit card daily by default (weekly, biweekly or monthly if you choose), and your bank typically makes funds available 1-3 business days after eBay sends them. Eligible sellers can pay a flat $2.00 per express payout, which typically arrives within 30 minutes.","deductions":["Final value fees, per-order fees and any international fee","Promoted Listings and other eBay advertising costs","eBay Store subscription and listing-upgrade fees","Shipping labels, postage and packing supplies","Cost of goods sold for inventory you bought to resell","Mileage for sourcing and post-office trips (72.5 cents per mile Jan-Jun 2026, 76 cents per mile from July 1, 2026)"],"watchOuts":["The 1099-K is gross: it isn't reduced for eBay fees, refunds or discounts, so deduct those yourself and keep eBay's transaction reports.","eBay's final value fee is calculated on a total that includes sales tax, but eBay collects and remits sales tax as a marketplace facilitator where the law requires, and that tax isn't your income.","Personal items sold for less than you paid aren't taxable, and the loss isn't deductible; report the 1099-K amount and zero it out so you don't pay tax you don't owe.","If you have several eBay accounts under one tax ID, their sales are combined for the threshold and you get a separate 1099-K for each account."],"competitors":["amazon-seller","mercari","poshmark","etsy","facebook-marketplace"],"sources":["https://www.ebay.com/help/selling/fees-credits-invoices/1099k-tax-forms?id=4794","https://www.ebay.com/help/selling/fees-credits-invoices/selling-fees?id=4822","https://www.ebay.com/help/selling/getting-paid/getting-paid-items-youve-sold?id=4814","https://www.ebay.com/help/selling/fees-credits-invoices/taxes-import-charges?id=4121","https://www.ebay.com/help/policies/member-behavior-policies/user-agreement?id=4259","https://www.irs.gov/businesses/what-to-do-with-form-1099-k","https://www.irs.gov/instructions/i1099k","https://www.irs.gov/instructions/i1040sc","https://www.irs.gov/newsroom/irs-issues-faqs-on-form-1099-k-threshold-under-the-one-big-beautiful-bill-dollar-limit-reverts-to-20000","https://www.irs.gov/tax-professionals/standard-mileage-rates","https://www.irs.gov/irb/2026-29_irb"],"asOf":"2026-10-07","url":"https://gigaverse.ai/platforms/ebay","affiliated":false}