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In this video, the presenter discusses IRS Form 966, which is required for corporate dissolutions or liquidations of U.S. corporations, including for-profit corporations and LLCs taxed as C-Corps. To properly file this form, business owners must do so within 30 days after adopting a plan to close their entity. The video provides a walkthrough of the form’s sections, emphasizing the need to include essential information such as the corporation’s name, mailing address, EIN, and the applicable type of return, which is typically a standard C-Corp return (1120). The tutorial aims to ensure that the filing process is done correctly.
