If I loaned my parents small amounts of money over a few years, and then they pay it back in a large lump sum, can that lump sum be taxed?

[VolvoGirl]

No,  but the interest should be.

[Anonymous]

in total how much was the lump sum.  the reason is that the IRS has rules on "interest free" loans that  could mean you have to report interest income even if not received.   the code section is 7872.