About Form 8594, Asset Acquisition Statement Under Section 1060

Both the seller and purchaser of a group of assets that makes up a trade or business must use Form 8594 to report such a sale if:

  • goodwill or going concern value attaches, or could attach, to such assets and
  • the purchaser's basis in the assets is determined only by the amount paid for the assets.

Current Products


Recent Developments

None at this time.


Other Items You May Find Useful


Comment on Form 8594

Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.