@mimiwells
It's true that the IRS has announced a delay to the implementation of the lower $600 threshold at which payment processors (like eBay) are required to send a 1099-K. On Nov 29, 2023, the IRS said that the current threshold ($20,000 and 200 transactions) will still be in place for tax year 2023. They are planning to use a $5000 threshold for tax year 2024, as a phase in leading to implementing the $600 threshold for tax year 2025.
https://www.irs.gov/newsroom/irs-announces-delay-in-form-1099-k-reporting-threshold-for-third-party-...
eBay has not yet made an announcement about whether they will comply with this delay. the thresholds are the minimum amount; there is nothing in the rules that says payment processors can't send a 1099-K for a lesser amount. But given how hard eBay has been lobbying against this, I don't think there is much chance that eBay will send out 1099-Ks if they are not required to. Last year, eBay didn't make an announcement acknowledging the delay until Dec 29, 2022.
Remember that some states already have lower thresholds, so eBay has to follow the state threshold if it is lower than the federal one.
