Paypal will based on you SSN or EIN . You could close your paypal
account and they still report you no matter what because it is in their
record base on your SSN .
Make sure you dont exceed more than 200 sales or $20,000 sales whichever
comes first . And if you do business on ebay make sure you keep all
reciepts such as postage, original reciepts. Or you you sell old stuff
with no reciepts you loose so, its bet...