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. Appendix A: Site References; Legal Description.This form provides the IRS with a detailed breakdown of how the purchase price is allocated across different asset categories. Log into your corporate account at tap.utah. Gov and click "Request waiver, payment plan or payment plan email. 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. Instructions for completing Form. 1096 are contained on Form 1096. Form 9465 can only be efiled through the current year. If requesting an installment agreement for a prior year, use Option 5 below instead.