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. Form 8594 is a tax document required in certain business sales where the buyer acquires assets rather than stock or equity.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. To set up a new business account to file your Business Property Statement, please call (925) 313-7600 for more information. The permanent establishment and spread of this pest in California would result in increased production and postharvest costs to safeguard. This report details the accomplishments of fiscal year 2018-19.