Can you please clarify "I defaulted"? Was it a 401(k) employer sponsored retirement account? Did you leave/quit/get fired from that job before paying off the balance?
With a 401(k) employer sponsored retirement plan, if you have a loan out against that plan and then lose your employment for any reason, the balance becomes due and payable in full within 30 days. (or 60 days, depending on the plan rules.) If not paid off in the specified period, then the balance owed becomes an early withdrawal. That will result in the issuance of a 1099-R. Having paid it back after the grace period has expired (grace period defined by the plan administrator) does not change it from being an early withdrawal. Only thing is, since you did pay it back I don't know how this would be handled tax-wise. I would expect the plan administrator to return that money to you, since they already issued the 1099-R.
There are others in this forum more knowledgeable on this IRA / 401(k) stuff, and hopefully they can education us both. I have never in my 10 plus years in this forum seen your specific situation before. Maybe
@dmertz can jump in here.
