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. Download Forms and Publications. IRS Form 8594 walkthrough (Asset Acquisition Statement under IRC Section 1060). Use the free New Jersey Online Filing Service to file your 2024 NJ-1040 return. It's simple and easy to follow the instructions, complete your NJ tax return,. The return should include the tax due from business operations to the last day of business, as well as any tax collected on assets that you sell. Take a look at our IRS Liens page. Phone Request - 1-, Paper Request Form -- IRS Form 4506T-EZ or IRS Form 4506-T, submit this form to the IRS.