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In this video, the presenter discusses IRS Form 966, which is required for corporate dissolutions or liquidations in the U.S. This applies to for-profit corporations formed under state law and LLCs that have elected to be taxed as C corporations. It is essential to file Form 966 within 30 days of adopting a plan or resolution to close the entity. The video reviews the form's various elements, emphasizing the need to include specific information accurately. The top section of the form requires details such as the corporation's name, mailing address, EIN, and type of return being filed, which in this case is a standard C corporation return (Form 1120).
