When selling household belongings do you claim it as income?

If you are a individual taxpayer and you sell your household items at more than they cost you and you make a profit on them then you would have some income that you would have to report on your 1040 income tax return.

If you are in the business of selling household belongings then you are a self employed taxpayer and will have to use the schedule C of the 1040 income tax return to report your gross sale and expenses from your business operation.