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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. corporations formed under state law and LLCs taxed as C-corporations. The form must be filed within 30 days after adopting a plan to close the entity. The video runs through the form's elements, emphasizing correct completion. The top section of the form requires the corporation's name, mailing address, EIN, and the type of return being filed, specifically noting that it is a standard C-corporation return (Form 1120). The presenter clarifies these components to ensure proper filing procedures.
