Generally, attach Form 8594 to your income tax return for the year in which the sale date occurred. Use Form 8883 to report information about transactions involving the deemed sale of corporate assets under section 338.1. Gather necessary documentation for the asset sale. Attachment A is Form 8594. Attachment B is the new Form 8883. â–« Seller reports Adjusted Deemed Sales Price (as determined under Treas. The IRS recently launched a program to match the filing of Form 8023, Elections Under Section 338 for Corporations Making Qualified Stock Purchases.