Income would include gifts, and especially gifts of $100,000.00. It would also include foreign salaries sent to you, and any capital gains from investments that you realized.
If you have been sent $100,000.00, then you should hire an accountant to handle the taxes on this. The fact that you are a student does not change the fact that this is income. In fact, this may violate your immigration status as a student, so you should also speak to an immigration attorney.
If the $100,000.00 was used for tuition, there may be additional things to consider. This is why you need the specific assistance of an accountant or tax attorney.
This does not constitute legal advice or the engagement of my services as an attorney.
As an F-1 (from immigration status) and NRA from a tax perspective you would have been exempt from filing if reporting your condition with form 8843. However, because you generated US-source income or effectively connected income (ECI) you you need to file form 1040-NR. If you have dependents 104-NR-EZ. Thus, you are not exempt from filing. You must report your income. The other question is whether funds coming from your home country can be considered income. You have to refer to the Tax Treaty between USA and South Korea (1976), art. 21. http://www.irs.gov/pub/irs-trty/korea.pdf . Funds remitted for tuition are exempt from taxation for 5 years. Income generated in the US is exempt if below $2000 or $5000 under certain conditions. Please read the Treaty and consult with an international attorney. Best
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