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.Form 8594 is a tax document required in certain business sales where the buyer acquires assets rather than stock or equity. Who Must File Form 8594? Both the seller and purchaser of a group of assets that make up a trade or business need to file Form 8594. Purchaser agrees to provide seller with a draft Form 8594 within ninety (90) days after closing for review and comment. You MUST either be a registered Broward voter or file a notarized Declaration of Domicile form with the Broward County Recording Office.