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In this YouTube tutorial, the focus is on the IRS Form 966 for corporate dissolutions or liquidations. If you are closing a US corporation or an LLC taxed as a C-corp, you must file this form within 30 days of adopting a plan to close the company. The form includes elements such as the name of the corporation, mailing address, EIN, and type of return being filed (e.g. 1120 for a standard C-corp). It is important to ensure all information is accurate when completing this form.