Hi

My Friend Borrow some money from me about ( 12000 USD ) when i was in singapore but after some time i move to USA with my family and now my friend paying me monthly about ( 800 USD ) every month. as per he told me he cann't pay such amount so paying me every month.

i have question he is transfering about 800 USD every month to my Chase bank account. is this money is tax able. I need to pay tax for this transfer.

this is my money but he is transferring via bank do i need to pay tax.

thanks
Additional Details
as per your answer i am okay.. but i don't have any proof

he is very good friend of mine and i just pay him cash because he was in some family problem..

is there i need to show some proof for this..