The seller and the buyer each use Form 8594 to allocate the assets among seven asset categories. Allocation is based on the fair market value.Instructions and How-to Documents. In this section you will find helpful video tutorials for many of the features and tasks for the Georgia Tax Center. 1. Gather necessary documentation for the asset sale. See instructions. 7. Tax year and tax return form number with which the original Form 8594 and any supplemental statements were filed. This booklet is designed to provide information and assist corporations in filing their Georgia corporate tax returns.