Transfer from outside USA for personal family loan

[Alt2022]

I once lended a friend few thousands dollars and that was outside USA. Back then I was not US citizen and was not Green card holder. I did that years before coming to USA. Now that friend flourished and was able to give me my money back and that happened after I came to USA.

He transferred that money to my bank here in USA . Do I have to pay any tax on that ?

[VincentL2]

You would only pay tax on the interest earned during the tax year, if any. There is no tax on the return of the principal (amount loaned to your friend) .