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eBay has a report to reconcile your 1099-K report:
https://www.ebay.com/sh/fin/taxdetails
And reports for preparing your taxes for the year:
https://www.ebay.com/sh/fin/reportslanding
The 1099-K will only include payments collected from the buyer on your behalf.
Unpaid sales will not be included.
Sales tax that eBay collected and paid to the states will not be included.
Deductions, like refunds, discounts, fees, and postage labels, are not part of a 1099-K, but you can get that information from eBay's tax reports.
When a sale is made at the end of the year, but the buyer doesn't pay until January, that sale will be applied to the next year's 1099-K. And likewise at the other end of the year. The date that matters is the date that payment moves from the buyer's side of eBay's ledger to the seller's side. The sale date and seller payout date have no affect on the 1099-K.
