transferring money from abroad -- counts as income?

I am foreign citizen (russia) attending school in NYS. My grandma would like to give me a gift, in cash, resulting from the proceeds of the sale of her apartment. all applicable russian taxes will be paid (zero on both the sale and the gift)

The money would be transferred from her bank account in russia to my bank account in NY.

what are the applicable US taxes here? do I have to show this amount on my tax return at all? should I first put the money into my bank account in Russia, then transfer to myself?

As a non-US citizen, it would appear that you don't need to report this income. This money wasn't earned by you (it was a gift) and it is therefore not subject to tax in the USA anyway.

US citizens and US residents would normally not owe taxes on the type of transfer that you just described, but they might have to file IRS form 3520 to report it as a gift from a foreign relative if the amount is over $100,000.

This website explains the IRS reporting requirements in better detail: http://www.bankrate.com/brm/itax/tax_adviser/20050112a1.asp

As for transferring the money to your bank account in the US, it really makes no difference whether it is sent from your bank account in Russia or your grandmother's bank account in Russia. You would owe no taxes in either case.

I loaned my father in Canada some money last year and he wants to transfer the money back to me in US. Do I have to declare this as income? Do I have to pay tax on it? I have the papers that the money was wired to him last year.

Not the loan itself, but did you charge him any interest?