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In this YouTube tutorial, the focus is on IRS Form 966, which pertains to corporate dissolutions or liquidations. The video explains that if you have a U.S. corporation or an LLC that elects to be taxed as a C-Corp and decides to shut down, you must file Form 966 within 30 days of adopting a plan to close the entity. The presenter goes through the form's components, highlighting necessary details like the corporation’s name, mailing address, EIN, and the return type, which is typically a standard C-Corp return (Form 1120). The tutorial aims to guide viewers in correctly completing the form and its required elements.
