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In this YouTube tutorial, the presenter discusses IRS Form 966, which is used for corporate dissolutions or liquidations. The video is aimed at individuals with U.S. corporations or LLCs taxed as C-corporations who are planning to close their entities. It emphasizes the need to file Form 966 within 30 days after adopting a plan or resolution for closure. The presenter provides a walkthrough of the form, highlighting crucial elements to include, such as the corporation's name, mailing address, EIN, and the type of return being filed (standard C-corp return, 1120). The tutorial aims to ensure accurate completion of the form.
