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In this video tutorial, the presenter discusses IRS Form 966, which is required for corporate dissolutions or liquidations. If you have a U.S. corporation or an LLC that opted to be taxed as a C-Corp and plan to close the entity, you must file Form 966 within 30 days after adopting a dissolution plan. The video covers the form's elements, including the necessary information such as the corporation's name, mailing address, EIN, and the type of return being filed (standard C-Corp return 1120). The goal is to ensure that viewers correctly complete and file this form.