My mother paid my college fees when I came to America for my master's degree. She also paid my living expenses. All of which amounts to around 40,000$. She paid me this amount between 2015 to 2016. I repaid her back 53,500$ in 2018. There was never a contract between me and my mother.
My mother lives in India and she is a citizen of India. I live in the USA. In 2018, I was a nonresident alien on a F1 visa.
Up until now, I did not think that I had to declare this anywhere on my tax forms. I filled my 2018 taxes using Sprint tax.
Now I was wondering how I should declare this and whether I owe any taxes. The accountant I hired for filling my taxes for 2019 is unable to answer my question as I was a non-resident for tax purposes in 2018.
Can the money I gave my mom be counted as a gift? Or is it considered a loan?