https://www.pcgamer.com/the-irs-may-want-to-tax-your-v-bucks/A CNN report has revealed that the IRS website specifically cited Fortnite's V-Bucks and Robux from Roblox as digital currencies that could be subject to "tax consequences."
The reference to V-Bucks has since been removed, but it was in place since at least October 2019 and can still be seen via the Wayback Machine.
"Virtual currency that has an equivalent value in real currency, or that acts as a substitute for real currency, is referred to as 'convertible' virtual currency. Bitcoin, Ether, Roblox, and V-bucks are a few examples of a convertible virtual currency," the Virtual Currencies page said prior to the change. "Virtual currencies can be digitally traded between users and can be purchased for, or exchanged into, U.S. dollars, Euros, and other real or virtual currencies."
The current version of the page removes all examples except Bitcoin, but maintains an identical description of potential "tax consequences" applicable to virtual currencies. The sale or other exchange of virtual currencies, or the use of virtual currencies to pay for goods or services, or holding virtual currencies as an investment, generally has tax consequences that could result in tax liability," the pages state.