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FormEXTENDED TO NOVEMBER 15, 2016990OMB No. 15450047Return of Organization Exempt From Income Tax2015Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)

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What is first descents?

First descents refer to the initial reports submitted by financial institutions to regulatory authorities regarding large or suspicious transactions.

Who is required to file first descents?

Financial institutions such as banks, credit unions, and money service businesses are required to file first descents.

How to fill out first descents?

First descents can be filled out electronically through the regulatory authority's designated portal or software.

What is the purpose of first descents?

The purpose of first descents is to help regulatory authorities identify and investigate potential money laundering or terrorist financing activities.

What information must be reported on first descents?

First descents typically include details about the transacting parties, the nature of the transaction, and any suspicious activity indicators.

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