Use Schedule D-1 to report the sale or exchange of business property when the California basis of the asset(s) is different from the federal basis. Use Form 4797 to report: The sale or exchange of property.The involuntary conversion of property and capital assets. To access the forms below, you will need Adobe Acrobat Reader. You Can Easily File Your Return Online. Filing your return online is an easy and efficient method of filing your sales and use tax return. 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. Business Property Statement Filing - EFile. To start your application process please click here or visit the following offices.