Sold all assets of a vacation rental business in 2017 to a private party. On form 8594 I need to indicate the buyers identifying number, which I don't have. What action should I take?
The best thin to do is contact the buyer and request the information. The allocation of the assets needs to be agreed upon between the two of you, and they will need your ID number as well.
If you cannot obtain the number, you can file with UNKNOWN in the field, but then you will likely have to file on paper instead of using e-file.