Thanks for sharing your concern here in the Community. I'm here to help share some information about recording a corporate tax refund in QuickBooks Desktop.
Recording a corporate tax refund in QuickBooks Desktop should be entered as a deposit. However, when it comes to selecting the account to be used, I'd suggest reaching out to your accountant to ensure the best course of action for your organization.
This should get you going today.
Please know that I'm just a reply away if you have any other questions about this concern or any QuickBooks related thing. I'd be happy to help you out. Have a good one.