USA C-corp state tax refund

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Mar 19, 2025
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I recently started work for a C-corp who overpaid estimated corporate income taxes in 2023. The 2023 return was filed in 2024, and the state refunded the difference a few months later, in 2025. The prepaid taxes were expensed before the return was finalized - for reasons I can't fathom - and the corporation won't owe taxes for 2024.

Where do I record this refund?
 

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