USA Tax Refund of prior years

Joined
Jul 12, 2018
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United States
Hi all,

when the company pay corporate taxes, uses the account "corporate taxes" (expense). My question is, when the company receives tax refunds (state and federal) of prior years 2016, 2015, are these posted by using also the account corporate taxes (credit)? or I should create another account to post these refunds? Thank you
 

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