Really? Ok, I stand corrected. Seems like there should be a way to deduct that first $600 one way or another as non-taxable income. Maybe on your 8949?
Yeah, like anybody'd do that! Ha!
I dunno ...
It's patently unfair to say if I sell $599 worth of goods I don't have to pay any taxes on it, but if I sell $601 worth of goods, I pay taxes on all of it. Makes no sense.
But then again, this is the IRS we're talking about!
Maybe good ol' Ben Franklin said it best: "in this world, nothing can be said to be certain, except death and taxes."
Like I said above, I did some gig work for Amazon in 2019 and 2020. In 2019 well above $600 so they issued 1099. In 2020 only $150 as I stopped doing that. And Amazon did not issue a 1099.
I did report the $150 as income, as it was salary. Not worth taking a risk of not reporting peanuts. If it's income, you are supposed to report it. You just won't have a 1099 for below $600. I don't see how you could deduct the $600 if you have 1099 for more than that.
However, had I sold a guitar, I would not have declared it. But you didn't need to in 2020, or 2021 for that matter.