I sold about $10,000 worth of clothes on ebay at a loss while downsizing. Did not receive 1099 from ebay. Do I need to report and how if I do?

Personal items sold at a loss don’t have to be reported since you received no 1099 and you can’t take a tax loss. 

Yes. All profit is taxable. Since you did not receive a Form 1099-K, report your net profit (sales - cost) as other income. You cannot report a loss on the sale of personal items so you'll have to zero those out.

For example,

Sales price - costs = $20 profit

$100 - $80 = $20

$100 - $120 = $0 ( not -$20)

To report Other Income:

1. Click Federal in the left column
2. Click Wages & Income 
3. Scroll down to Less Common Income. Tap Show more
4. Select Miscellaneous Income, 1099-A, 1099-C
5. Select Other reportable income
6. Say Yes to Any Other Taxable Income?
7. Enter a description (personal clothing sales) and amount ($xxx)