S Corp receives State Refund

[S T]

I am brain dead - Accounting Issue in QB

Have an ES payment as a credit carryover from prior year as taxes paid - accounting entry to book the o/p from 2012 to 2013

State ignores and sends a refund check

Can someone give me the Accounting Entry - not getting it to work right

ES Pay carryover - entry from 2012 to 2013
Then book the refund check

Do I show as a State tax deduction on the 1120S and then also as Income or can I just "wash out" with no entries pm 1120S -

Thinking I should show ES taxes paid and then Income on Tax Return?

I just can't quite make my QB work right and have it match to the Tax Return?

Thanks

Sandy