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.The purchase price allocation process involves apportioning the aggregate cost of acquisition across the identifiable assets and liabilities obtained. You must file a return for each physical location in Broward County where you have tangible personal property. Further, the parties should agree to file a supplemental Form 8594 to reflect any such increase or decrease. Form 8594 is a tax document required in certain business sales where the buyer acquires assets rather than stock or equity. 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.