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LONG TERM PAVEMENT PERFORMANCE PROGRAM DIRECTIVE For The Technical Direction Of The LPP Program Area: Monitoring Directive Number: D15 Date: July 9, 1999, Subject: Errata to Data Sheet 2 and Data
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Contractors or construction companies who are initiating a new project.
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d-15wpd is form used for reporting withholding on real property sales by Foreign Persons.
Foreign Persons who are selling real property in the United States are required to file d-15wpd.
d-15wpd can be filled out electronically or by mail. The form requires information on the seller, buyer, property, and withholding amount.
The purpose of d-15wpd is to ensure that the IRS receives the appropriate amount of withholding tax on real property sales by Foreign Persons.
Information such as seller's name, TIN, and address, buyer's name and address, property location and description, and withholding amount must be reported on d-15wpd.
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