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In this video, the presenter discusses IRS Form 966, which is used for corporate dissolutions or liquidations for U.S. corporations and LLCs taxed as C-Corps. If you terminate such an entity, you must file Form 966 within 30 days of adopting a closure plan. The video goes through the form's components, emphasizing the importance of accuracy in filing. Key information required includes the corporation's name, mailing address, EIN, and type of return (standard C-Corp return is Form 1120). The presenter also mentions that the example company used in the tutorial is fictional.
