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Texas Education Data Standards (TEDS) Appendix B Data Elements & Associated Complex Types (Sorted by Data Element) Preliminary Version 2016. P.1.0 D e c. 1, 2014 Prepared by: State Education Data
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Who needs 0 d e c:

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Individuals who have financial accounts or assets in foreign countries may need to fill out the 0 d e c form. This form is required by the Internal Revenue Service (IRS) to report these foreign financial interests.
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0 d e c stands for Report of Foreign Bank and Financial Accounts.
Any United States person who has a financial interest in or signature authority over foreign financial accounts must file 0 d e c.
0 d e c can be filled out electronically using the FinCEN BSA E-Filing System.
The purpose of 0 d e c is to report foreign financial accounts and provide information to the IRS to combat tax evasion.
Information such as the name of the foreign financial institution, the account number, and the maximum value of the account during the reporting period.
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