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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 Thu. May / 13 / 2021

Amateur sleuths traced stolen Cortés papers to U.S. auctions. Mexico wants them back - Reuters
Amateur sleuths traced stolen Cortés papers to U.S. auctions. Mexico wants them back  Reuters

LLOYD BURKHOUSE AUCTIONS | Auction Sales | bradfordera.com - Bradford Era
LLOYD BURKHOUSE AUCTIONS | Auction Sales | bradfordera.com  Bradford Era

Revealed: The Biggest Consignors to This Week’s Spring Auctions, From a Blue-Chip Artist to a Financier Offloading 19 Works - artnet News
Revealed: The Biggest Consignors to This Week’s Spring Auctions, From a Blue-Chip Artist to a Financier Offloading 19 Works  artnet News

Clubhouse 'icon' auctions NFT artwork to raise funds in support of Asian Americans - CNN
Clubhouse 'icon' auctions NFT artwork to raise funds in support of Asian Americans  CNN

Q&A: How Christie’s Auction House finds new customers with AI - Digital Commerce 360
Q&A: How Christie’s Auction House finds new customers with AI  Digital Commerce 360

Every good auction has a story - Hoptown Chronicle
Every good auction has a story  Hoptown Chronicle

STORAGE AUCTIONS - Columbia Star
STORAGE AUCTIONS  Columbia Star

Heritage Auctions to Offer Ruth Bader Ginsburg's Annotated Law Book - Fine Books & Collections Magazine
Heritage Auctions to Offer Ruth Bader Ginsburg's Annotated Law Book  Fine Books & Collections Magazine

Baron Funds Participated in the IPO of ACV Auctions Inc. (ACVA), Here’s Why - Yahoo Finance
Baron Funds Participated in the IPO of ACV Auctions Inc. (ACVA), Here’s Why  Yahoo Finance

HiBid Auctions Now Featuring Motorcycles, ATVs, Antique Gas Pumps, and More, Following $41 Million Week - PRNewswire
HiBid Auctions Now Featuring Motorcycles, ATVs, Antique Gas Pumps, and More, Following $41 Million Week  PRNewswire

Artnet Auctions Traces the History and Ascent of Frank Stella’s Iconic ‘Polish Synagogues’ Series - artnet News
Artnet Auctions Traces the History and Ascent of Frank Stella’s Iconic ‘Polish Synagogues’ Series  artnet News

Privacy Protocol Suterusu Announces Auction of Its In-House Token xSuter - Yahoo Finance
Privacy Protocol Suterusu Announces Auction of Its In-House Token xSuter  Yahoo Finance

Online state surplus property auction set for May 13-19 - Dothan Eagle
Online state surplus property auction set for May 13-19  Dothan Eagle

Tor Project auctions off the first Onion URL ever created as an NFT - BleepingComputer
Tor Project auctions off the first Onion URL ever created as an NFT  BleepingComputer

Janet Jackson auctioning prized personal possessions, all for a good cause - KABC-TV
Janet Jackson auctioning prized personal possessions, all for a good cause  KABC-TV

FirstEnergy's Pennsylvania Default Service Program DSP-V Auction: Information Session for Prospective Bidders on Wednesday, May 12, 2021 - Business Wire
FirstEnergy's Pennsylvania Default Service Program DSP-V Auction: Information Session for Prospective Bidders on Wednesday, May 12, 2021  Business Wire

Lancaster Co. hosting auction for Lafayette’s custom Allentown-made rifle - ABC27
Lancaster Co. hosting auction for Lafayette’s custom Allentown-made rifle  ABC27

Imperial jewels sell for $3 million in Christie's auction - Reuters
Imperial jewels sell for $3 million in Christie's auction  Reuters

High Drama in MobiTV Bankruptcy Auction - Telecompetitor
High Drama in MobiTV Bankruptcy Auction  Telecompetitor

HiBid Auctions Top $53 Million Last Week, with Horses, Motorcycles, Appliances, and More Now Open for Bidding - PRNewswire
HiBid Auctions Top $53 Million Last Week, with Horses, Motorcycles, Appliances, and More Now Open for Bidding  PRNewswire

Premier League clubs renew UK TV deals, skip auction - Reuters
Premier League clubs renew UK TV deals, skip auction  Reuters

Sotheby’s, Christie’s Expect to Sell $1 Billion in Art at Spring Auctions - The Wall Street Journal
Sotheby’s, Christie’s Expect to Sell $1 Billion in Art at Spring Auctions  The Wall Street Journal

TiVo wins MobiTV auction with bid of $18.5M - Light Reading
TiVo wins MobiTV auction with bid of $18.5M  Light Reading

Going, Going, Gone: Wormington Grange's contents are being sold at auction until Friday - Tatler
Going, Going, Gone: Wormington Grange's contents are being sold at auction until Friday  Tatler

Bezos's Blue Origin auctions seat on first New Shepard spaceflight with passengers – Spaceflight Now - Spaceflight Now
Bezos's Blue Origin auctions seat on first New Shepard spaceflight with passengers – Spaceflight Now  Spaceflight Now

Sequim Soroptimists start online auction - Peninsula Daily News
Sequim Soroptimists start online auction  Peninsula Daily News

Keith Haring’s Refrigerator Door Is on the Auction Block - The New York Times
Keith Haring’s Refrigerator Door Is on the Auction Block  The New York Times

Two Barn-Stored Aston Martins Emerge and Head to Auction - Autoweek
Two Barn-Stored Aston Martins Emerge and Head to Auction  Autoweek

Aspen, Carbondale charter schools to celebrate with May online auction - Aspen Times
Aspen, Carbondale charter schools to celebrate with May online auction  Aspen Times

Online Silent Auctions Market Size, Key Players Analysis, Competitive Scenario, Opportunities, Development Status 2021-2026|OneCause, Double the Donation, ClickBid, Auction Event Solutions, 24Fundraiser, etc – KSU | The Sentinel Newspaper - KSU | The Sentinel Newspaper
Online Silent Auctions Market Size, Key Players Analysis, Competitive Scenario, Opportunities, Development Status 2021-2026|OneCause, Double the Donation, ClickBid, Auction Event Solutions, 24Fundraiser, etc – KSU | The Sentinel Newspaper  KSU | The Sentinel Newspaper

Support St. Timothy’s School at its online auction this week - Maple Lake Messenger
Support St. Timothy’s School at its online auction this week  Maple Lake Messenger

Rare purple-pink diamond could break auction record - CNN
Rare purple-pink diamond could break auction record  CNN

Treasure trove of rock memorabilia at auction includes Kurt Cobain hair - Chicago Tribune
Treasure trove of rock memorabilia at auction includes Kurt Cobain hair  Chicago Tribune

Great Southern Golf Club holding on to hope ahead of Friday’s auction - WLOX
Great Southern Golf Club holding on to hope ahead of Friday’s auction  WLOX

Kurt Cobain's Hair, Eddie Van Halen Guitar Among Items in Rock Auction - Billboard
Kurt Cobain's Hair, Eddie Van Halen Guitar Among Items in Rock Auction  Billboard

Could NFT auctions be moving away from Ethereum? One new group is betting they will - TechCrunch
Could NFT auctions be moving away from Ethereum? One new group is betting they will  TechCrunch

Kobe Bryant Game-Worn High School Jersey Hits Auction Block, Could Sell For $200K! - TMZ
Kobe Bryant Game-Worn High School Jersey Hits Auction Block, Could Sell For $200K!  TMZ

India hikes wheat auction price; move could limit exports: sources - S&P Global
India hikes wheat auction price; move could limit exports: sources  S&P Global

Auctions: Hunting Records And Smashing Estimates – 10 Highlights From Phillips Geneva Watch Auction XIII - HODINKEE
Auctions: Hunting Records And Smashing Estimates – 10 Highlights From Phillips Geneva Watch Auction XIII  HODINKEE

Mercedes-Benz 600 Pullman Heads to Auction - Autoweek
Mercedes-Benz 600 Pullman Heads to Auction  Autoweek

Verso Corporation Announces Commencement of $55.0 Million Modified Dutch Auction Tender Offer for its Class A Common Stock - PRNewswire
Verso Corporation Announces Commencement of $55.0 Million Modified Dutch Auction Tender Offer for its Class A Common Stock  PRNewswire

New York’s Auction Week Comes Roaring Back to Life at Christie’s $211 Million Contemporary Sale, Led by a Prized Basquiat Skull Painting - artnet News
New York’s Auction Week Comes Roaring Back to Life at Christie’s $211 Million Contemporary Sale, Led by a Prized Basquiat Skull Painting  artnet News

Rock Legend Alice Cooper Announces Arizona's Larsen Gallery as the Auction House to Sell His Rare Andy Warhol at October 23rd Art Auction - PRNewswire
Rock Legend Alice Cooper Announces Arizona's Larsen Gallery as the Auction House to Sell His Rare Andy Warhol at October 23rd Art Auction  PRNewswire

Frank Lloyd Wright House Set To Hit Auction Block In Glenview - Patch.com
Frank Lloyd Wright House Set To Hit Auction Block In Glenview  Patch.com

Small-Scale da Vinci Drawing Expected to Set New Auction Record This Summer - ARTnews
Small-Scale da Vinci Drawing Expected to Set New Auction Record This Summer  ARTnews

23 Porsche 911s, a Ferrari and a Tank: The Famed Leonard Collection Is up for Sale - Robb Report
23 Porsche 911s, a Ferrari and a Tank: The Famed Leonard Collection Is up for Sale  Robb Report

Early Kusama Works Fetch $15.2 M. at Auction, Nearly Doubling Expectations - ARTnews
Early Kusama Works Fetch $15.2 M. at Auction, Nearly Doubling Expectations  ARTnews

Artist Drue Kataoka will auction her first NFT, with all proceeds going to Asian American causes - TechCrunch
Artist Drue Kataoka will auction her first NFT, with all proceeds going to Asian American causes  TechCrunch

Clean Sweep Auction Includes Herpolsheimer Ruth Rookie Card - Sports Collectors Daily
Clean Sweep Auction Includes Herpolsheimer Ruth Rookie Card  Sports Collectors Daily

Rental-car companies crash used-car auctions to find scarce vehicles - Marketplace
Rental-car companies crash used-car auctions to find scarce vehicles  Marketplace

Italian royal tiara fetches $1.6 million at Swiss auction - New York Post
Italian royal tiara fetches $1.6 million at Swiss auction  New York Post

ONLINE: NAMI Silent Auction - Isthmus
ONLINE: NAMI Silent Auction  Isthmus

Ann Arbor’s canoe, kayak auction returns to Gallup Park on Saturday - WDIV ClickOnDetroit
Ann Arbor’s canoe, kayak auction returns to Gallup Park on Saturday  WDIV ClickOnDetroit

Granger to auction service vehicle - Akron Leader Publications
Granger to auction service vehicle  Akron Leader Publications

Hertz Bidding War Winner Is Certares and Knighthead in an Auction - Skift
Hertz Bidding War Winner Is Certares and Knighthead in an Auction  Skift

Auctions: Grand Seiko Makes A Grand Entrance On The Auction Circuit - HODINKEE
Auctions: Grand Seiko Makes A Grand Entrance On The Auction Circuit  HODINKEE

T-Mobile presses for 12 GHz auction – rather than 'windfall' for Dish - FierceWireless
T-Mobile presses for 12 GHz auction – rather than 'windfall' for Dish  FierceWireless

Claude Monet masterpiece fetches $70.4 million at auction - DW (English)
Claude Monet masterpiece fetches $70.4 million at auction  DW (English)

PCRE Real Estate and Auction opens new location - WGEM
PCRE Real Estate and Auction opens new location  WGEM

Late Broadway Producer James M. Nederlander’s Fifth Avenue Apartment Sells for $11 Million at Auction - Mansion Global
Late Broadway Producer James M. Nederlander’s Fifth Avenue Apartment Sells for $11 Million at Auction  Mansion Global

Editor's Pick: PierPride Virtual Auction - San Clemente Times
Editor's Pick: PierPride Virtual Auction  San Clemente Times

Senior Citizen to Auction Waterfall, Lake, & Rustic Cabin Comprising His Private, 5.8 Acre Mountain Oasis - PRNewswire
Senior Citizen to Auction Waterfall, Lake, & Rustic Cabin Comprising His Private, 5.8 Acre Mountain Oasis  PRNewswire

'I am emotionally drained': Oklahoma farmer auctions off animals, equipment to survive - KOKH FOX25
'I am emotionally drained': Oklahoma farmer auctions off animals, equipment to survive  KOKH FOX25

Auction Calendar: May 14, 2021 - Wisconsin State Farmer
Auction Calendar: May 14, 2021  Wisconsin State Farmer

Property for sale at NYS surplus vehicle and equipment auctions - NEWS10 ABC
Property for sale at NYS surplus vehicle and equipment auctions  NEWS10 ABC

Hongi Hika's musket pulled from auction after authenticity concerns - Stuff.co.nz
Hongi Hika's musket pulled from auction after authenticity concerns  Stuff.co.nz

Ann Arbor's used kayak and canoe auction is this weekend - FOX 2 Detroit
Ann Arbor's used kayak and canoe auction is this weekend  FOX 2 Detroit

Chevyland USA Car Museum Collection Goes Up for Auction - Motor Trend
Chevyland USA Car Museum Collection Goes Up for Auction  Motor Trend

10 Players Who Can Become The Costliest Player In IPL 2022 Auction If They Leave Their Current Franchise - Cricket Addictor
10 Players Who Can Become The Costliest Player In IPL 2022 Auction If They Leave Their Current Franchise  Cricket Addictor

This Geo Metro Convertible Is The Headliner At An RM Sotheby's Auction - Motor1
This Geo Metro Convertible Is The Headliner At An RM Sotheby's Auction  Motor1

South County Trolley company on the auction block - WJAR
South County Trolley company on the auction block  WJAR

Historic Bentonville property headed to auction in June - talkbusiness.net
Historic Bentonville property headed to auction in June  talkbusiness.net

A Flawless Purple-Pink Diamond Weighing Nearly 16 Carats Could Sell for $38 Million at Auction - Robb Report
A Flawless Purple-Pink Diamond Weighing Nearly 16 Carats Could Sell for $38 Million at Auction  Robb Report

AAMC Foundation hosts annual fundraiser through online auctions - Index-Journal
AAMC Foundation hosts annual fundraiser through online auctions  Index-Journal

Kurt Cobain's Hair Is Up For Auction - BLABBERMOUTH.NET
Kurt Cobain's Hair Is Up For Auction  BLABBERMOUTH.NET

Tom Brady's first passing TD football up for auction - ABC Action News
Tom Brady's first passing TD football up for auction  ABC Action News

Maud Lewis paintings sell for £36,000 at auction - BBC News
Maud Lewis paintings sell for £36,000 at auction  BBC News

Football from Tom Brady's first NFL touchdown pass going up for auction - ESPN
Football from Tom Brady's first NFL touchdown pass going up for auction  ESPN

50 Cent, embracing the Houston way, attends Rodeo Houston wine auction - Chron
50 Cent, embracing the Houston way, attends Rodeo Houston wine auction  Chron

Sports memorabilia auction benefiting Habitat for Humanity - KAUZ
Sports memorabilia auction benefiting Habitat for Humanity  KAUZ

Auctions: A Mysterious Unsigned Chronograph Minute Repeater Is Coming Up At Phillips - HODINKEE
Auctions: A Mysterious Unsigned Chronograph Minute Repeater Is Coming Up At Phillips  HODINKEE

Pro Bankruptcy Briefing: What's Next For NRA; Hertz Auction Powers Equity Payout; Revlon Lenders Unfreeze Cash - The Wall Street Journal
Pro Bankruptcy Briefing: What's Next For NRA; Hertz Auction Powers Equity Payout; Revlon Lenders Unfreeze Cash  The Wall Street Journal

Elmdale/Sobieski Area Auction • Saturday, May 22 | Auctions - ECM Publishers
Elmdale/Sobieski Area Auction • Saturday, May 22 | Auctions  ECM Publishers

Senior Citizen to Auction Waterfall, Lake and Rustic Cabin Comprising His Private, 5.8-Acre Mountain Oasis in South Carolina - Northwest Georgia News
Senior Citizen to Auction Waterfall, Lake and Rustic Cabin Comprising His Private, 5.8-Acre Mountain Oasis in South Carolina  Northwest Georgia News

Fort Worth heiress Anne Marion's art collection fetches $157 million at auction - culturemap.com
Fort Worth heiress Anne Marion's art collection fetches $157 million at auction  culturemap.com

Sophie Brussaux partners with GoChain to auction ‘impactful,’ eco-friendly art through NFT collaboration - Fox Business
Sophie Brussaux partners with GoChain to auction ‘impactful,’ eco-friendly art through NFT collaboration  Fox Business

Inmarsat heading to administrative court over Dutch 3.5 GHz auction - SpaceNews
Inmarsat heading to administrative court over Dutch 3.5 GHz auction  SpaceNews

Surplus property auction to be held online second week in May - WKRG News 5
Surplus property auction to be held online second week in May  WKRG News 5

Una and the Lion Propel Heritage World and Ancient Coin Auction to $9 Million - CoinWeek
Una and the Lion Propel Heritage World and Ancient Coin Auction to $9 Million  CoinWeek

Treasury Yields Slip Lower, Nasdaq Stabilizes After Solid 10-Year Auction - TheStreet
Treasury Yields Slip Lower, Nasdaq Stabilizes After Solid 10-Year Auction  TheStreet

The Roger Federer Collection: Sold to Benefit the RF Foundation - Christie's
The Roger Federer Collection: Sold to Benefit the RF Foundation  Christie's

Cosmic: 400+ Film Treasures to Land at a Mega Auction - NBC Southern California
Cosmic: 400+ Film Treasures to Land at a Mega Auction  NBC Southern California

Silver dollar prototype once owned by Texas Rangers co-chairman Bob Simpson sells at auction for $840,000 - ESPN
Silver dollar prototype once owned by Texas Rangers co-chairman Bob Simpson sells at auction for $840,000  ESPN

Verso jumps 14% as it commences $55M modified Dutch auction tender offer - Seeking Alpha
Verso jumps 14% as it commences $55M modified Dutch auction tender offer  Seeking Alpha

TREASURIES-Intermediate-dated yields rise after auctions - Reuters
TREASURIES-Intermediate-dated yields rise after auctions  Reuters

Central Warehouse owner says he'll fight Albany County action to auction the property - Albany Business Review - Albany Business Review
Central Warehouse owner says he'll fight Albany County action to auction the property - Albany Business Review  Albany Business Review

Queen Victoria's Satin Slippers Are For Sale at Auction - TownandCountrymag.com
Queen Victoria's Satin Slippers Are For Sale at Auction  TownandCountrymag.com

Mecum Auctions' 30th annual motorcycle auction spotlights gorgeous bikes - Lasvegasmagazine
Mecum Auctions' 30th annual motorcycle auction spotlights gorgeous bikes  Lasvegasmagazine

Cresting Flood of U.S. Treasury Supply May End Auction Woes - Bloomberg
Cresting Flood of U.S. Treasury Supply May End Auction Woes  Bloomberg

Roger Federer To Auction Off Grand Slam Memorabilia - ATP Tour
Roger Federer To Auction Off Grand Slam Memorabilia  ATP Tour

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