earnings from sales. But, yes, you must create and file a Schedule C for your chip or coin sales business, and include the amount from the e-Bay 1099 onto that. (And, technically, for ALL of your proceeds from collectibles sales.) I'm still trying to figure out how to report the $1,000 I got from the electric company for allowing them to erect a high-voltage power pole on my vacant desert land. (Guaranteed to catch on fire when the wires fall.)