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In this video, the presenter discusses IRS Form 966, which is required for corporate dissolutions or liquidations. This form is necessary for U.S. corporations or LLCs taxed as C-corps when closing down an entity. It must be filed within 30 days after adopting a plan or resolution to dissolve the company. The video explains how to correctly complete the form, emphasizing the importance of including essential details such as the corporation’s name, mailing address, and Employer Identification Number (EIN). Additionally, it identifies the type of return being filed, mentioning that for a C-corp, the standard return is Form 1120, and provides guidance on filling out the required information accurately.
