How do I account for federal income tax refund on 1120

Hi - I am filing form 1120.   In 2020 I received federal income taxes I paid for 2019.   I know it is not taxable income.   But, how do I account for this refund on form1120 so everything ties in?   In QBD I have entered a refund for Federal Income Tax as an Expense account.

 

Any help will be appreciated. 

Andy