Thank you for reaching out to us here on the Community page, @susan-hey.
If the company is taxed as a corporation, you can record the refund as a deposit and would use the taxed paid or expense account as the source account on the deposit. If the company is a partnership or sole proprietor for income tax, the refund is your personal money. If you want to put it into the business, use the owner/partner equity investment as the source account for the deposit.
To record a deposit, go to the New (+) icon, then select Bank Deposit under Other.
Also, I would suggest speaking with a professional accountant for other ways and advice on how to record the transaction.
Let me know if you have any other questions. I'm a few clicks away to help. Have a good day!
