A simple attachment titled "Form 8594 Question 6 Detail" would be fine.
Then just note what is requested:
- Item a - covenant not to compete
- Item b - show the amount to be paid
The attachment should be headed with the name and EIN of the business in case this gets separated from the tax return.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
