Hi @joek:
For the tax refund, we have a category called, “Federal Tax Refund,” an Income Type, where, once we have an estimate of the refund and its expected arrival, we budget for it. Then assign the deposit to the Category to track its receipt.
For temporary cash-in and out transactions, we use a category called, “Pay/Repay.” For example, our son rents movies on Amazon and then pays us back once a month. The Amazon transactions and his cash deposits (Venmo transfers!) both use this category. There is no budget for this category, and we work to a zero balance.
Tiller’s Category Tracker tool is great to reconcile this kind of transaction activity.
Cheers!