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In this video, the presenter discusses IRS Form 966, used for corporate dissolutions or liquidations. It applies to U.S. corporations and LLCs taxed as C-corporations. If you decide to close such an entity, Form 966 must be filed within 30 days of adopting a closure plan or resolution. The video outlines how to correctly complete the form, focusing on essential elements like the corporation's name, mailing address, Employer Identification Number (EIN), and the type of return being filed, specifically a standard C-corp return (Form 1120). Further details include guidance on ensuring the form is filled out accurately.
