Depends whether Goodwill is already an asset on the company books or not.  If it is, it's a sale through the asset reporting.  If not, it goes on Form 4797.  You raise a different issue, it wasn't al paid at once, therefore you have an installment sale.  The 8594 Asset Acquisition Statement is at gross, not when paid. Both the buyer and seller need to report the same amounts on the same categories.