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In this video, the presenter discusses IRS Form 966, which is necessary for corporate dissolutions or liquidations. This applies to U.S. corporations, including for-profit corporations formed under state law and LLCs that elected to be taxed as C-corporations. It is required to file Form 966 within 30 days after adopting a plan to close the entity. The video covers the form's structure and components, emphasizing the importance of accurate completion. The top of the form includes the corporation's name, mailing address, EIN, and the type of return being filed, specifically mentioning standard C-corp returns like Form 1120 and referencing S corporations.
