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. In Part IGeneral Information, enter the name, address, and TIN of the other party to the transaction (purchaser or seller). Go to Screen 65, Asset Acquisition Statement (8594) (Screen 58 for S-Corp).