Sure, if a profit is made from it.

Did you just sell a couple of personal items?

Or are you selling all the time like a Business?

A couple of personal items would be "other income" if you received more than your cost, (no loss allowed). no QBI.

Selling like a Business would go on Schedule C and qualify as QBI possibly.

they sold several times items such as stuffed toys and probably will continue so I reporting as business income with offset from original cost of items

Are they also buying?  I wouldn't jump to the conclusion that selling stuff that you've been hoarding for years (or maybe inherited) is necessarily a trade or business.

Folks I know who do this sort of thing usually specialize in something they know (like maybe stuffed animals in your case) and grab every great deal they can find at thrift stores, yard sales, flea markets, swap meets, etc. to resell on ebay for a profit.  Ding!  Profit motive gets you a long way toward the nebulously defined "trade or business."

Rick

When you say "I reporting as business income" - Does that mean you are using the Schedule C?

If they meet all of the requirements it could qualify as QBI. 

yes I think they are just stuff and trying to make quick money.  thank you for your response  

yes I am reporting it on Schedule C they received a 1099K from ebay so linked it to Schedule C