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In this video, the presenter discusses IRS Form 966, which is required for corporate dissolutions or liquidations. This form applies to U.S. corporations or LLCs that elected to be taxed as C corporations. When closing down the entity, the form must be filed within 30 days after adopting a plan or resolution for dissolution. The video outlines how to complete the form, including necessary details such as the corporation's name, mailing address, Employer Identification Number (EIN), and the type of tax return being filed (standard C corporation return 1120). Additional guidance is provided to ensure the filing process is executed correctly.
