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 must also be filed if the purchaser or seller is amending an original or a previously filed supplemental Form.8594 because of an increase or decrease. ▶ Attach to your income tax return. Welcome to the Maricopa County Treasurer's IRS Forms Page. This page provides links to the IRS Tax Forms. Property Tax Classification Appeal Form (Fillable PDF)​​ The criteria for distinguishing primary residence is defined in A.R.S. §42-12053. Seller and Buyer each shall prepare an IRS Form 8594, "Asset Acquisition Statement Under.