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In this video, the presenter discusses IRS Form 966, which is required for corporate dissolutions or liquidations. This applies to U.S. for-profit corporations and LLCs that elected to be taxed as C corporations. When closing such entities, Form 966 must be filed within 30 days after adopting a plan or resolution for dissolution. The video covers the form's various elements, starting with the basics such as the corporation's name, mailing address, EIN, and the type of return being filed (usually a standard C corp return, Form 1120). The presenter emphasizes the importance of correctly completing the form to ensure compliance.
