@Texas Roger wrote:
Repayment of money owed is not income and is not entered on your tax return.
However, repayment of a past tax deduction is taxable income. In the (rare) event where previously took a deduction for a bad debt or theft loss, and you have now been repaid, that repayment may be taxable income. Not because loan repayments are usually taxable, but because repayments of tax deductions are taxable.