Corp form 1120 balance sheet and overpayment refund?

I have a small C corp and since the assets are under $250K I do not file the balance sheet (Sched L) and M-1, M-2. Last year the corp had no income and there was an overpayment balance from the prior year which I had refunded to the corp.
How and where do I account for the overpayment refunded monies on this year's 1120 as well as the NY return? Is it reflected as 'other income'?
There will again be no income for the corp which is dormant and the only reason I've been keeping it open is in case my consulting business gets a new client. Not likely so this is the year I'll probably dissolve/close the corp, take the distribution and file a final return.
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If the corporation took a deduction on the federal return for the corporate state income tax paid to NY, then the refund of excess NY corporate income tax would be federal income the following year (ie. in the year the income is received). Hope that is clear.
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