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In this video, the tutorial explains IRS Form 966, which is required for corporate dissolutions or liquidations. It's applicable for U.S. corporations and LLCs taxed as C-corporations when they close down. The form must be filed within 30 days after adopting a resolution to dissolve the entity. The presenter provides a walkthrough of the form's elements, emphasizing the importance of including all necessary information. Key details needed include the corporation's name, mailing address, EIN, and the type of return being filed, specifically the standard C-corp return (Form 1120), applicable for S-corporations as well.
