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In this video, the host discusses IRS Form 966, which is required for corporate dissolutions or liquidations. The form is necessary for U.S. corporations, including LLCs taxed as C-corporations, when closing down the entity. It must be filed within 30 days after adopting a plan or resolution for closure. The video provides a walkthrough of the form, highlighting essential elements to include. The top of the form requires basic information, such as the corporation's name, mailing address, Employer Identification Number (EIN), and the type of return being filed (e.g., standard C-corp return Form 1120).
