Hi, I received an IRS child tax credit to my business account. It was supposed to go to my personal account. How do I reconcile this on quickbooks?

I have the same issue.  Right now the child tax credit is sitting in QBO ready to be deposited into my QBO checking register. I have to assign a category to deposit it. I have an owner draw (equity) account I will assign the transfer to when I transfer the money from the checking account to the owner's personal bank account, but what account do I assign the incoming transaction to that is waiting to be deposited in the business QBO register. Do I create a new "Owner Contributions" equity account or deposit it into the owner's draw account?  Thanks for your help!