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.Attachment A is Form 8594. Attachment B is the new Form 8883. Form 8594 is a tax document required in certain business sales where the buyer acquires assets rather than stock or equity. House Sponsor: Brady Brammer. 6. 7. Form 8594 is the Asset Acquisition Statement, which both the buyer and seller must complete and return to the IRS. Learn how to file form 8594 and when to file.