The sum of the amounts allocated to Classes IV and V are reported in the aggregate on Form 8594. See Appendix A; see also T.D. 8711 (Jan.Attachment A is Form 8594. Attachment B is the new Form 8883. Generally, both the purchaser and seller must file Form 8594 and attach it to their income tax returns (Forms 1040, 1041, 1065, 1120, 1120-S, etc.) Unless Seller elects the installment method or is eligible for the "open transaction" method, Seller must use the "closed transaction" method.