Ebay changed it a few years ago to No on only Free Returns, Seller Pays
Returns. The folks that have buyer pays returns still have the option to
charge a restocking fee as far as I can tell.
Wrong, I was issued 1099k with 198 transactions and under 10k sales.
Received it in the mail Feb 3, 2023 for tax year 2022. Apparently, Ebay
is still sending them
Ebay sent me a 1099k for 2022, but the IRS delayed reporting until 2023
tax year. I only sold 198 items and under 10k sales. I fit under the old
200 and 20k rule now. Even though they sent me 1099k, I am not going to
use it now.