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.The tax professional who comes into contact with such a situation should consider the need to file Form 8594, or to revise the valuation of specific assets. Learn how to file form 8594 and when to file.