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In this video, the tutorial covers IRS Form 966, which is necessary for corporate dissolutions or liquidations. It applies to U.S. corporations and LLCs that have opted to be taxed as C-Corps. If a corporation decides to close, Form 966 must be filed within 30 days of adopting a resolution to dissolve the entity. The video provides a walkthrough of the form’s various elements to ensure proper completion. Key details to include are the corporation’s name, mailing address, EIN, and the type of return being filed, such as the standard C-Corp return (Form 1120). The instructor emphasizes accuracy in filling out the form.
