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 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 if goodwill or going concern value. Certified companies that are eligible to apportion Virginia taxable income using modified apportionment factors must use the Schedule. You can pay your business tangible property taxes on your furniture, equipment, computers, machinery, tools, and business vehicles on the online payment portal. To order Form 8594, you may call toll-free 1-800-424-FORM. â–· Attach to your income tax return. These instructions explain how to complete Schedule D (Form 1040). Complete Form 8949 before you complete line 1b, 2, 3, 8b, 9, or 10 of Schedule D.