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In this video, the presenter discusses IRS Form 966, which is required for corporate dissolutions or liquidations. This applies to U.S. corporations, including for-profit corporations and LLCs that opted for C-corporation taxation. The form must be filed within 30 days after adopting a resolution to close the business. The tutorial walks through the form's components, emphasizing the importance of including specific details accurately. Key elements to provide include the corporation's name, mailing address, Employer Identification Number (EIN), and the type of return being filed, specifically noting it as a standard C-corporation return (Form 1120) if applicable.
