Yes, the $600 is for the entire year - and that includes the shipping you were paid.??You pay commission on the 'item's selling price + shipping'. And...shipping is included as income, so your 1099 form will be 'sold items + shipping' that you were paid. Of course, shipping is an expense and can be deducted. I'm not a tax guy, just a frequent seller on eBay.
Jeff
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