You generally can't borrow from IRAs.
If you borrowed from a workplace plan (401k, 403b) that has a mandatory requirement for repayment by payroll deduction. If you stop working for the employer (quit, fired, retire) then you have 60 days to pay the outstanding balance. If not, the outstanding balance is considered a distribution to you and you will get a 1099-R from the plan. You must enter this as taxable income. If it was a pre-tax account, you will owe income tax, and a 10% penalty if you are under age 55.
