Form 8594 is a tax document required in certain business sales where the buyer acquires assets rather than stock or equity. Learn how to file form 8594 and when to file.The tax professional who comes into contact with such a situation should consider the need to file Form 8594, or to revise the valuation of specific assets. If you're buying or selling a business, the Internal Revenue Service requires you to complete Form 8594. Use this helpful guide to assist you along the way.