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. You may contact your local CDTFA office to request an exemption if you are unable to pay your taxes without cash. Each tax type has its own tax forms, rates, and filing deadlines. Enter your name and taxpayer identification number (TIN) at the top of the form. Then check the box for Purchaser or Seller. IRS instructions for Form 8594 tell us what these classes mean. This form called the Statement of Specified Foreign Financial Assets, has become essential for those who must disclose their holdings to the IRS.