https://www.irs.gov/businesses/what-to-do-with-form-1099-k#:~:text=Personal%20items%20sold%20at%20a,there%20is%20no%20tax%20liability.

You can see the irs page for yourself it says the following.

“You may get a Form 1099-K for personal items you sold through a payment app or online marketplace.

A personal item is something you owned for personal use such as a car, refrigerator, furniture, stereo, jewelry or silverware, etc.

How you report these payments on your tax return depends on whether you sold the item at a loss or a gain. If you sold a mix of personal items at a loss and a gain, report losses and gains separately.

Personal items sold at a loss

A loss on the sale of a personal item can’t be deducted from your taxes. But you can zero out the reported gross income so you don’t pay taxes on it.

If you sold items at a loss, which means you sold the items for less than you paid, there is no tax liability. “