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. 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.â–· Attach to your income tax return. Some CLP locations may have IRS instruction booklets and forms available, though supplies will be limited. Attach to Form 990 or Form 990-EZ.