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. Form 8594 is a tax document required in certain business sales where the buyer acquires assets rather than stock or equity.Gov and click on the link for 2021 conformity. Form 140 for the assembly order. • Make sure you include your daytime telephone number. Policies and administrative service agreements to Buyer, in a form reasonably acceptable to Buyer which form shall be subject to Buyer's advance review. About Form 1099S, Proceeds from Real Estate Transactions. More In Forms and Instructions.