https://www.irs.gov/businesses/small-businesses-self-employed/sale-of-a-business
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 attaches, or could attach, to such assets and. the purchaser's basis in the assets is determined only by the amount paid for the assets.
https://www.irs.gov/forms-pubs/about-form-8594
