CoolObserver

There appears to be something wrong with the Form 8594 instructions attachment, so I tried again. i8594-AssetAcquisitionStm-2021-11.pdf

From reading the form 8594 and its instructions, if the sale does not involve goodwill, the form is not required. See highlighted info on the attachment.i8594-AssetAcquisitionStm-2021-11.pdf.lnk