Form 8594 is a tax document required in certain business sales where the buyer acquires assets rather than stock or equity. Generally, both the purchaser and seller must file Form 8594 and attach it to their income tax returns (Forms 1040, 1041,.79Tax year and tax return form number with which the original Form 8594 and any supplemental statements were filed. – Both the purchaser and seller are required to file Form 8594. – The Form 8594 must be attached to each filer's timely filed Federal income tax return. Learn how to file form 8594 and when to file.