Can I use a VHS as an IR filter?
As in the magnetic tape inside the plastic shell? No part of a VHS tape cane be used as an IR filter. Now if you have an old player sitting around those often had a plastic filter over the IR receiver. You can use that.
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Cheapest IR filter is a piece of film that's been processed and unexposed. Ask at a photo lab, they'll give you some for free (if you ask nicely). :-)