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This version of the form is not currently in use and is provided for reference only. Download this version of
IRS Form 8594
for the current year.
IRS Form 8594 Asset Acquisition Statement Under Section 1060
What Is IRS Form 8594?
This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury on December 1, 2012. Check the official IRS-issued instructions before completing and submitting the form.
FAQ
Q: What is IRS Form 8594?
A: IRS Form 8594 is an Asset Acquisition Statement that is required to be filed by both the buyer and the seller of a business when there is a sale or acquisition of assets.
Q: Why is IRS Form 8594 used?
A: IRS Form 8594 is used to report the allocation of the purchase price among various classes of acquired assets, as required by Section 1060 of the Internal Revenue Code.
Q: Who needs to file IRS Form 8594?
A: Both the buyer and the seller of a business must file IRS Form 8594 if there is a sale or acquisition of assets that meets the reporting requirements.
Q: When should IRS Form 8594 be filed?
A: IRS Form 8594 should be filed with the tax return for the year in which the sale or acquisition of assets occurred. It should be filed by the due date of the tax return, including extensions.
Form Details:
- A 2-page form available for download in PDF;
- Actual and valid for filing 2023 taxes;
- Editable, printable, and free;
- Fill out the form in our online filing application.
Download a fillable version of IRS Form 8594 through the link below or browse more documents in our library of IRS Forms.
Download IRS Form 8594 Asset Acquisition Statement Under Section 1060
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