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In this video, the creator discusses IRS Form 966, which is required for the dissolution or liquidation of U.S. corporations, including regular for-profit corporations and LLCs taxed as C-corporations. After adopting a plan to close the entity, the form must be filed within 30 days. The video outlines the various elements of the form, emphasizing the importance of including all necessary details correctly. The top section includes the corporation’s name, mailing address, EIN, and indicates the return type being filed, such as a standard C-corp return (Form 1120). The creator also notes that the example provided is not a real business.
