Form 8594 is a tax document required in certain business sales where the buyer acquires assets rather than stock or equity. 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. 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. If you are calling from outside of the 48 contiguous states, please call 1-916-445-6362 or complete our online form to reach our Customer Service Center. If the user has a tax preparer complete the Property Statement, the user must make sure they get the Account number and BIN number to file. Learn about Form 5471 filing requirements, who must file, and the penalties for noncompliance. See What is backup withholding?