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.The Internal Revenue Service (IRS) requires taxpayers to file Form 8594, Asset Acquisition. The buyer's consideration is the cost of the assets acquired. Fil Form 109 For taxabl yars bginning on or aftr January 1, 2023, th. Franchise Tax Board (FTB) offers e-file for exempt organizations filing Form. You can place your order here for tax forms, instructions and publications.