Use Form 8883 to report information about transactions involving the deemed sale of corporate assets under section 338. Generally, both the purchaser and seller must file Form 8594 and attach it to their income tax returns (Forms 1040, 1041, 1065, 1120, 1120-S, etc.)The estimates are subject to change as new forms and data become available. Credit for Small Employer Pension Plan Startup Costs. Form 8882, Credit for Employer-Provided Childcare Facilities and Services. The sum of the amounts allocated to Classes IV and V are reported in the aggregate on Form 8594. See Appendix A; see also T.D. 8711 (Jan.