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.Do liabilities assumed get added to the purchase price for purposes of computing Sales Price on Form 8594? 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. The acquisition of assets is often also associated with a transaction in which the buyer and seller will need to complete IRS form 8594. Included as part of intangibles that we purchased is key personnel valued at 300K.