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In this YouTube video tutorial, the speaker discusses IRS Form 966, which is used for corporate dissolutions or liquidations. This form must be filed within 30 days of adopting a plan to close down a US corporation or LLC that elected to be taxed as a C-corp. The video covers the key elements of the form, such as the company's name, mailing address, EIN, and type of return being filed (e.g. 1120 for a C corp). It emphasizes the importance of ensuring accuracy when completing the form.