EBay is required to gather your legitimate TIN (SSN, EIN, or ITIN). If you don’t give your legitimate TIN or even the IRS notifies eBay that your name/TIN blend doesn’t match their data, eBay blocks your payouts. The IRS demands eBay to withhold 24% on all gross payments from sellers https://apc1040.com/what-is-a-1099-k-tax-form/