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Taxing Your eBay Profits


As a small business person-slash-advice columnist I dread the first quarter of the new year. Not because in my mind my own business fortunes start at zero again every January or because I have already dismissed every New Year's resolution I made when the clock rang out the New Year.

No, the reason I dread the first quarter of the new year is that my email box floods with questions about business taxes and the IRS, my two least favorite subjects on earth. It's not that I am opposed to paying my fair share of business taxes. It's that I consider the IRS to be a little like Beetlejuice, the movie demon who appeared only after his name was called three times in a row. My fear is if I write too many IRS columns their dark agents may appear on my doorstep, ready to drag me away to an uncertain fate.

Oh well, one must do his duty no matter the consequences, so here we go?.

Q: I am starting a small retail business. While talking to a potential supplier last week he asked for my EIN number. I had no idea what he was talking about, so I told him I would have to get back with him because I didn't have the number handy. What is an EIN number and why do I need one? -- Robert P.

A: Robert, do you remember the old Johnny Rivers song "Secret Agent Man?" There was a line that said, "They're giving you a number and taking away your name." An EIN isn't as cool as a secret agent number, but it works much the same way when it comes to your business' relationship with the IRS. Instead of identifying your business by name, the IRS identifies your business by EIN.

EIN stands for Employer Identification Number and is also known as a federal tax ID number. The EIN is a nine-digit number that the IRS assigns to businesses and is used to identify taxpayers that are required to file various business tax returns.

Does your business need an EIN? According to the IRS the answer is yes if:

· Your business has employees

· Your business is a corporation or partnership

· You file returns for Employment, Excise, or Alcohol, Tobacco and Firearms tax

· You withhold taxes on income (other than wages) paid to a non-resident alien.

· Your business has a Keogh plan

· Your business involves trust, estate, real estate mortgage investment conduits, non-profit, farmers' cooperatives, or plan administrators.

Applying for an EIN is a relatively painless task. You can apply online at the IRS website (irs.gov), apply by mail or telephone, or if you do business in a state that participates in the Federal Employer Identification Number project you can apply through you local IRS office (sorry, Alabama is not one of them).

You will need an EIN number prior to filing business returns with the IRS, so make sure you give yourself plenty of time to obtain one. For more information on EINs and your business, consult your accountant.

And while we're on the subject ?

Q: I made extra money selling things on eBay last year. These were items I picked up at yardsales mostly. My husband says I am responsible for paying income tax on the money I made, but I disagree. This is just my hobby, not a business. What do you think? -- Gladys A.

A: With so many people selling on eBay these days this is a question I get quite a bit. In fact, I have plans for a future "eBay and taxes" column, but I believe your question is more, "is it a hobby or is it a business?"

Again, I went to the horse's mouth (at least I think it was the mouth) for the answer. According to the IRS there are a number of factors that help determine if your hobby can be considered a business and thereby make you susceptible to the IRS tax rules governing business.

Do you carry on the activity in a business-like manner? If you conduct your eBay activities like a business, i.e. you keep business records, track your profit and loss, keep a separate checking account, etc. then whether you think so or not, your hobby is considered a business.

If you put considerable time and effort into your venture, the IRS may contend that you do so for profit and not fun. It seems the folks at the IRS don't believe in doing things strictly for pleasure. My guess is, neither do you. If you weren't making money selling on eBay I doubt you'd be bothering getting up at 4am to hit all those yardsales. Then again, maybe you would?

If you depend on income from your eBay activities for your livelihood, it's a business, not a hobby.

There are a number of other factors the IRS considers to determine if a hobby is really a business, but in your case I think that covers the basics.

For detailed answers to any tax question you should consult a qualified accountant or tax attorney. God forbid you rely on a guy who is afraid to mumble the letters "IRS" three times in a row.

Small Business Q&A is written by veteran entrepreneur and syndicated columnist, Tim Knox. Tim's latest books include "Small Business Success Secrets" and "The 30 Day Blueprint For Success!" Related Links: http://www.smallbusinessqa.com http://www.dropshipwholesale.net


TODAYS NEWS BY OFFICEJAX FREE ADVERTISING AND AD EXCHANGE SOLUTIONSMORE RESOURCES updated Wed. January / 29 / 2020

Supreme Auctions Announces the Luxury No-Reserve Auction of Woodway Pines in Houston, Texas - Yahoo Finance
Supreme Auctions Announces the Luxury No-Reserve Auction of Woodway Pines in Houston, Texas  Yahoo Finance

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‘You’re holding half-a-million bucks!’ NFL auctions bring legendary memorabilia onto Big Game Bound  WFLA

Shrewsbury auctions foreclosed properties, including historic colonial, totaling nearly $1 million - Community Advocate
Shrewsbury auctions foreclosed properties, including historic colonial, totaling nearly $1 million  Community Advocate

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Mario Buatta Auction Shatters Estimates for Chintz  The New York Times

Historic Lotus 19 Headlines the Silverstone Auctions Race Retro Classic Sale With Live Online Bidding on Proxibid - Yahoo Finance
Historic Lotus 19 Headlines the Silverstone Auctions Race Retro Classic Sale With Live Online Bidding on Proxibid  Yahoo Finance

Auction Nation Auctioning Off Thousands of Holiday Gift Returns for Pennies on the Dollar - PRNewswire
Auction Nation Auctioning Off Thousands of Holiday Gift Returns for Pennies on the Dollar  PRNewswire

Pottawatomie County Auctions Off Classic Mustangs - news9.com KWTV
Pottawatomie County Auctions Off Classic Mustangs  news9.com KWTV

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America's Top 13 Charity Wine Auctions Raised $44.1 Million in 2019  Wine Spectator

You can own a piece of Southern Season as the iconic store auctions off its kitchen - Raleigh News & Observer
You can own a piece of Southern Season as the iconic store auctions off its kitchen  Raleigh News & Observer

Heavy equipment auction includes excavator, cars ... and a bounce house - Hawaii News Now
Heavy equipment auction includes excavator, cars ... and a bounce house  Hawaii News Now

Authenticated Trump signature on copy of articles of impeachment could fetch $20K in auction - USA TODAY
Authenticated Trump signature on copy of articles of impeachment could fetch $20K in auction  USA TODAY

Frank Sinatra’s gold-seated, Italian marble toilets fetch thousands at auction - WSFA
Frank Sinatra’s gold-seated, Italian marble toilets fetch thousands at auction  WSFA

JAM gala and auction set for Saturday | Garrett Clipper - KPCnews.com
JAM gala and auction set for Saturday | Garrett Clipper  KPCnews.com

AuctionTime.com & Auction Flex to Host Auctioneer Forum February 5th in Alberta - Hastings Tribune
AuctionTime.com & Auction Flex to Host Auctioneer Forum February 5th in Alberta  Hastings Tribune

Last minute purchase of Belfast brewery avoids public auction - WABI
Last minute purchase of Belfast brewery avoids public auction  WABI

Japan awards just 39.8MW in fifth solar auction - PV-Tech
Japan awards just 39.8MW in fifth solar auction  PV-Tech

More than 100 vehicles available at state surplus auction - ABC6OnYourSide.com
More than 100 vehicles available at state surplus auction  ABC6OnYourSide.com

Mario Buatta auction nets $7.6 million, shattering estimates - Business of Home
Mario Buatta auction nets $7.6 million, shattering estimates  Business of Home

Public auction of The Bull, Wisconsin's only Jack Nicklaus Signature golf course, canceled 20 minutes before sale was set to start - Sheboygan Press
Public auction of The Bull, Wisconsin's only Jack Nicklaus Signature golf course, canceled 20 minutes before sale was set to start  Sheboygan Press

Senate C-Band Auction Bill ‘Final’ Version Introduced - Multichannel News
Senate C-Band Auction Bill ‘Final’ Version Introduced  Multichannel News

Andy Warhol’s Portrait of Muhammad Ali Could Net £5 Million at Auction - Barron's
Andy Warhol’s Portrait of Muhammad Ali Could Net £5 Million at Auction  Barron's

'House of Prayer' property in Micanopy is up for auction - WCJB
'House of Prayer' property in Micanopy is up for auction  WCJB

Sale prices soar past estimates at auction of decorator Mario Buatta's estate at Sotheby's - Art Newspaper
Sale prices soar past estimates at auction of decorator Mario Buatta's estate at Sotheby's  Art Newspaper

Online state surplus property auction set for this week - WKRG News 5
Online state surplus property auction set for this week  WKRG News 5

BTS’ Tour Microphones Sell for $83,000 at MusiCares Auction - Rolling Stone
BTS’ Tour Microphones Sell for $83,000 at MusiCares Auction  Rolling Stone

Gold-seated toilet among Frank Sinatra items up for auction - ABC News
Gold-seated toilet among Frank Sinatra items up for auction  ABC News

K-pop band BTS's microphones fetch $83,200 at auction - Reuters
K-pop band BTS's microphones fetch $83,200 at auction  Reuters

Leake Auctions sells $17M of vehicles in Scottsdale - AZ Big Media
Leake Auctions sells $17M of vehicles in Scottsdale  AZ Big Media

Seven-Year Note Auction Attracts Modestly Below Average Demand - Nasdaq
Seven-Year Note Auction Attracts Modestly Below Average Demand  Nasdaq

Rare Books &c. at Auction This Week - Fine Books & Collections Magazine
Rare Books &c. at Auction This Week  Fine Books & Collections Magazine

Audi 80 Cabriolet Once Owned by Diana, Princess of Wales, Headed to Auction - Car and Driver
Audi 80 Cabriolet Once Owned by Diana, Princess of Wales, Headed to Auction  Car and Driver

Thai officials accidentally auction off car loaded with amphetamine - BBC News
Thai officials accidentally auction off car loaded with amphetamine  BBC News

Mario Buatta’s treasures bring in $7.6 million as Sotheby’s auction soars past sales estimates - The Washington Post
Mario Buatta’s treasures bring in $7.6 million as Sotheby’s auction soars past sales estimates  The Washington Post

Wyatt Earp’s ‘Vendetta Ride’ Shotgun to Sell at Heritage Auctions in Dallas - NBC 5 Dallas-Fort Worth
Wyatt Earp’s ‘Vendetta Ride’ Shotgun to Sell at Heritage Auctions in Dallas  NBC 5 Dallas-Fort Worth

Kansas land up for auction was site of 1870s serial slayings Posted Jan 26, 2020 - hays Post
Kansas land up for auction was site of 1870s serial slayings Posted Jan 26, 2020  hays Post

Greece says landmark 15-year bond auction successful - WTOP
Greece says landmark 15-year bond auction successful  WTOP

Finnish auction house takes over Wisconsin mink trading hub - Wisconsin State Farmer
Finnish auction house takes over Wisconsin mink trading hub  Wisconsin State Farmer

Online Wine Auctions: A Beginner’s Guide - Wall Street Journal
Online Wine Auctions: A Beginner’s Guide  Wall Street Journal

Three Incredible Supercars from the 2020 RM Sotheby’s Scottsdale Auctions - Forbes
Three Incredible Supercars from the 2020 RM Sotheby’s Scottsdale Auctions  Forbes

Take your pick from these 25 dream machines up for auction in Paris - msnNOW
Take your pick from these 25 dream machines up for auction in Paris  msnNOW

Japan's fifth solar auction delivers final lowest price of $0.10/kWh - pv magazine International
Japan's fifth solar auction delivers final lowest price of $0.10/kWh  pv magazine International

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Stolen Marc Chagall painting sells for $130000 at auction in Israel  JTA News

JFK Docs Tied to Ex-California Governors Sold at Auction - NBC Southern California
JFK Docs Tied to Ex-California Governors Sold at Auction  NBC Southern California

Habitat for Humanity Birdhouse Auction Soon - ValdostaToday.com
Habitat for Humanity Birdhouse Auction Soon  ValdostaToday.com

Objects Returned to Benin by French Collectors Had Been Removed From a Contested Auction - Hyperallergic
Objects Returned to Benin by French Collectors Had Been Removed From a Contested Auction  Hyperallergic

More than 100 vehicles up for bid at Ohio surplus auction - 13abc Action News
More than 100 vehicles up for bid at Ohio surplus auction  13abc Action News

Student built motorcycle to go on auction block - Black Hills Pioneer
Student built motorcycle to go on auction block  Black Hills Pioneer

New Owner of Md. Home Sold at Auction Finds Body of Previous Resident - NBC4 Washington
New Owner of Md. Home Sold at Auction Finds Body of Previous Resident  NBC4 Washington

WISD to Host Auction for High Point School Items - thesuntimesnews.com
WISD to Host Auction for High Point School Items  thesuntimesnews.com

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Jerry Brown concerned by Sotheby's auction of his dad's rare JFK papers  POLITICO

Mecum Auctions kicks off annual motorcycle auction - KLAS - 8 News Now
Mecum Auctions kicks off annual motorcycle auction  KLAS - 8 News Now

Arizona Car Week 2020: 4 car auctions to see in the Valley this week - ABC15 Arizona
Arizona Car Week 2020: 4 car auctions to see in the Valley this week  ABC15 Arizona

Aegean Restaurant in Framingham Is Apparently on the Auction Block - NBC10 Boston
Aegean Restaurant in Framingham Is Apparently on the Auction Block  NBC10 Boston

Donald Marron’s $450 M. Collection May Head to Auction: Report - ARTnews
Donald Marron’s $450 M. Collection May Head to Auction: Report  ARTnews

Online auctions as a means for selling seized property assets, Nikos Roussanoglou | Kathimerini - www.ekathimerini.com
Online auctions as a means for selling seized property assets, Nikos Roussanoglou | Kathimerini  www.ekathimerini.com

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Greece starts 15-year bond auction as market rates favorable  WKMG News 6 & ClickOrlando

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Late actor Paul Walker's vehicles garner $2.33 million at Arizona auction  Reuters

Annual art auction to go BAAC the last 30 years and into the future - Country 103.9 WRBI
Annual art auction to go BAAC the last 30 years and into the future  Country 103.9 WRBI

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Frank Sinatra auction: Gold-seated toilet, piano, clock among items from Chairman Suite at the former Golden Nugget Casino  CBS News

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Most Watched Kobe Bryant Rookie Card Auctions on eBay and Values  Sports Collectors Daily

Bipartisan Bill Would Ban Reverse Auctions for Federal Construction Contracts - GovExec.com
Bipartisan Bill Would Ban Reverse Auctions for Federal Construction Contracts  GovExec.com

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Lee Harvey Oswald's Final Uncashed Paycheck, Up for Auction  TMZ

Finnish auction house takes over mink trading hub | News, Sports, Jobs - Iron Mountain Daily News
Finnish auction house takes over mink trading hub | News, Sports, Jobs  Iron Mountain Daily News

Alexander City Kiwanis Club to host annual dinner and auction - The Alexander City Outlook
Alexander City Kiwanis Club to host annual dinner and auction  The Alexander City Outlook

Waseca residents partner up to host auctions for Officer Arik Matson; date set for March 14 - KEYC
Waseca residents partner up to host auctions for Officer Arik Matson; date set for March 14  KEYC

Squid Lips Property Goes Up for Auction - Sebastian Daily
Squid Lips Property Goes Up for Auction  Sebastian Daily

2020 Scottsdale Auctions by the Numbers: Biggest Sellers, Trends + More - Automobile
2020 Scottsdale Auctions by the Numbers: Biggest Sellers, Trends + More  Automobile

"Come for the show, stay for the auction": Ritchie Bros. follows World Ag Expo with equipment auction - PRNewswire
"Come for the show, stay for the auction": Ritchie Bros. follows World Ag Expo with equipment auction  PRNewswire

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To Attract Young Collectors, Auction Houses Tap Rock Stars, Sneakerheads, and a Spice Girl  Artsy

NBA's Sacramento Kings partner with ConsenSys to launch sports gear auctions on Ethereum - The Block Crypto
NBA's Sacramento Kings partner with ConsenSys to launch sports gear auctions on Ethereum  The Block Crypto

How retailers can make more money in online auctions - EurekAlert
How retailers can make more money in online auctions  EurekAlert

Rare '48 Tucker is just one of the million-dollar-plus cars up for auction this weekend - Yahoo Finance
Rare '48 Tucker is just one of the million-dollar-plus cars up for auction this weekend  Yahoo Finance

Design royalty is all atwitter about the Prince of Chintz auction - The Washington Post
Design royalty is all atwitter about the Prince of Chintz auction  The Washington Post

Prairie Warrior Auction set for March 21 | News, Sports, Jobs - Minot Daily News
Prairie Warrior Auction set for March 21 | News, Sports, Jobs  Minot Daily News

Preview: The 2020 Las Vegas Motorcycle Auctions - New Atlas
Preview: The 2020 Las Vegas Motorcycle Auctions  New Atlas

Lake County supervisors discuss tax defaulted land auctions - Lake County Record-Bee
Lake County supervisors discuss tax defaulted land auctions  Lake County Record-Bee

‘Mona Lisa of Mustangs,’ Raced in ‘Bullitt,’ Sets Auction Record - The New York Times
‘Mona Lisa of Mustangs,’ Raced in ‘Bullitt,’ Sets Auction Record  The New York Times

Centennial couple says the owner of a shuttered auction gallery still owes them money - The Denver Channel
Centennial couple says the owner of a shuttered auction gallery still owes them money  The Denver Channel

mmWave auction poised to resume, on path to $6B - FierceWireless
mmWave auction poised to resume, on path to $6B  FierceWireless

Parkside House auction set for Feb. 4 - Ozark Radio News
Parkside House auction set for Feb. 4  Ozark Radio News

Online Auction To Benefit Lakeshore Public Schools | News/Talk 94.9 WSJM - News/Talk 94.9 WSJM
Online Auction To Benefit Lakeshore Public Schools | News/Talk 94.9 WSJM  News/Talk 94.9 WSJM

GI Area Habitat For Humanity Dinner/Auction KSNB - Video - KSNB Local 4
GI Area Habitat For Humanity Dinner/Auction KSNB - Video  KSNB Local 4

Basketball HOF to Auction Enshrinement Plaques of Michael Jordan, Shaq, More - Bleacher Report
Basketball HOF to Auction Enshrinement Plaques of Michael Jordan, Shaq, More  Bleacher Report

Game-Used Jerseys from Steelers Greats Heading to Auction - Sports Collectors Daily
Game-Used Jerseys from Steelers Greats Heading to Auction  Sports Collectors Daily

104 Vehicles Available at State Surplus Auction Saturday – WKTN- A division of Home Town Media - WKTN Radio
104 Vehicles Available at State Surplus Auction Saturday – WKTN- A division of Home Town Media  WKTN Radio

Japanese-Imported 1989 Mercedes-Benz 560 SEL AMG Hits RM Sotheby's Youngtimer Auction - HYPEBEAST
Japanese-Imported 1989 Mercedes-Benz 560 SEL AMG Hits RM Sotheby's Youngtimer Auction  HYPEBEAST

Chicago developer Hilco’s $240 million bid wins auction for bankrupt Philadelphia refinery - The Philadelphia Inquirer
Chicago developer Hilco’s $240 million bid wins auction for bankrupt Philadelphia refinery  The Philadelphia Inquirer

Muskie Booster Club Plays to Win with 30th Cake Auction - Discover Muscatine
Muskie Booster Club Plays to Win with 30th Cake Auction  Discover Muscatine

Phoebe Waller-Bridge Auctions Golden Globes Tuxedo on Ebay to Aid Australia Fires - Hollywood Reporter
Phoebe Waller-Bridge Auctions Golden Globes Tuxedo on Ebay to Aid Australia Fires  Hollywood Reporter

Latunski's home foreclosed, up for auction - WILX-TV
Latunski's home foreclosed, up for auction  WILX-TV

Mustang From Famed ‘Bullitt’ Car Chase Heads to Auction - The New York Times
Mustang From Famed ‘Bullitt’ Car Chase Heads to Auction  The New York Times

Hidalgo County hosting surplus auction on vehicles, equipment this weekend - KGBT-TV
Hidalgo County hosting surplus auction on vehicles, equipment this weekend  KGBT-TV

Sotheby's Auctions Impressionist Paintings Recovered From Nazi Looting; Watercolors by JFK Also Go to Auction - Hyperallergic
Sotheby's Auctions Impressionist Paintings Recovered From Nazi Looting; Watercolors by JFK Also Go to Auction  Hyperallergic

Vintage Ford Bronco sells for $650,000 at auction for Alzheimer’s Association - KTVI Fox 2 St. Louis
Vintage Ford Bronco sells for $650,000 at auction for Alzheimer’s Association  KTVI Fox 2 St. Louis

Ultra-Rare 1990 Mercedes-Benz 2.5-16 Evolution II in Pristine Condition Heads to Auction - HYPEBEAST
Ultra-Rare 1990 Mercedes-Benz 2.5-16 Evolution II in Pristine Condition Heads to Auction  HYPEBEAST

Auction At Closed Tampa Bike Shop May Signal Decline In Bicycling - Tampa, FL Patch
Auction At Closed Tampa Bike Shop May Signal Decline In Bicycling  Tampa, FL Patch

Christie’s Has Cancelled Plans for a Middle Eastern Art Auction in Dubai, Citing a Lack of Top-Quality Works - artnet News
Christie’s Has Cancelled Plans for a Middle Eastern Art Auction in Dubai, Citing a Lack of Top-Quality Works  artnet News

Lionel Train Auction Draws Bidders from Across US - businessjournaldaily.com
Lionel Train Auction Draws Bidders from Across US  businessjournaldaily.com

Hidalgo County to hold surplus auction in Mission - KGBT-TV
Hidalgo County to hold surplus auction in Mission  KGBT-TV

Heritage Charity Auction Settles with EEOC in Employment Discrimination Suit - The National Law Review
Heritage Charity Auction Settles with EEOC in Employment Discrimination Suit  The National Law Review

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