Business Personal Property - eFiling Upload Form (Tax Year 2025). Consult the table in the following section for a list of specific assets typically categorized as real or personal property.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. Use a Business Bill of Sale to set out the terms for the sale of a business and transfer the ownership and all assets to the buyer. Form 4797, sale of business property. Form 4835, farm rental income and expenses. MAG provides regional planning and policy decisions in areas of transportation, air quality, water quality, and human services for Maricopa County.