Video games would be considered personal items. Below is the IRS definition of a collectible.
Collectibles under IRC Section 408(m)(2) include:
- Any work of art,
- Any rug or antique,
- Any metal or gem (with limited exceptions, below),
- Any stamp or coin (with limited exceptions, below)
- Any alcoholic beverage, or
- Any other tangible personal property that the IRS determines is a "collectible" under IRC Section 408(m).
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