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If he sold personal assets that were in the nature of a "garage sell" meaning he sold items he had held for a long time and did not receive more for them than he paid, you are not required to report those at all.
In a garage sale, you generally sell household items you purchased over the years and used personally. If you paid more for the items than you sell them for, the sales are not reportable. Losses on personal use property are not deductible, either.
If his sales developed into a business and/or he had recurring sales and purchased items for resale with the intention of making a profit; he may have started an business. Then you report on Schedule C.