Thank you.  I'm not sure that treatment would prevent an IRS notice as I should think the 1099-K, and from the instructions I read, should be reported on a Schedule C, Schedule F or Schedule E.

We are going to file a Schedule C, reporting the amount on the 1099-K and then an "other expense", Fair Market Value of Personal Items Sold.

As for principal business or profession: On Line Sales of Personal Property.

this should work and not give an inkling that this is a continuing business operation.

Keith