Per Ebay:

IRS Form 1099-K reports payments made to you within a given calendar year. eBay has an obligation to issue Form 1099-K to sellers who meet specific criteria. This includes, among other criteria, sellers whose transactions on eBay meet the IRS or state minimum reporting thresholds or sellers whose transactions had any backup withholding applied. We'll provide you with Form 1099-K by January 31 each year if you've received payments that meet or exceed the reporting thresholds in the previous calendar year: