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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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What is d-15wpd?
d-15wpd is form used for reporting withholding on real property sales by Foreign Persons.
Who is required to file d-15wpd?
Foreign Persons who are selling real property in the United States are required to file d-15wpd.
How to fill out d-15wpd?
d-15wpd can be filled out electronically or by mail. The form requires information on the seller, buyer, property, and withholding amount.
What is the purpose of d-15wpd?
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.
What information must be reported on d-15wpd?
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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