Form 8594 must also be filed if the purchaser or seller is amending an original or a previously filed supplemental Form. 8594 because of an increase or decrease.Enter your name and taxpayer identification number (TIN) at the top of the form. Then check the box for Purchaser or Seller. Learn how to file form 8594 and when to file. The acquisition of assets is often also associated with a transaction in which the buyer and seller will need to complete IRS form 8594.