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https://support.steampowered.com/kb_article.php?ref=6088-UDXM-7214#providing1099s
And don't try to go around this by selling on 3rd party sites. That's how people get their accounts hijacked and their inventories stolen. You could lose a lot more than what your government would have taken.
http://web.archive.org/web/20181025185859/https://support.steampowered.com/kb_article.php?ref=6088-udxm-7214
http://web.archive.org/web/20181104025605/https://support.steampowered.com/kb_article.php?ref=6088-udxm-7214
Enjoy selling at your leisure.