How many people report the cash they get from their occasional sale on eBay? No one does.

Why would you? If you're just getting rid of crap in your house, you're likely selling at a loss. It's the same as a garage sale.

If you're talking about flipping clothes or Yu-Gi-Oh! cards, that's something else entirely. That would actually count as income or capital gains. Ironically, an IRS agent got hammered for the former.

Technically, it is income, but the IRS knows there isn't a hope in hell of getting people to report it, so they don't go after it.

Ebay sends 1099-K forms to the IRS for anyone that pass $10,000 in sales or 200 transactions, thresholds that an Ebay business would easily pass.

That said, starting in 2022 it's $600 regardless of transactions. Selling on Ebay is now a bigger pain in the ass.