Nelson
Your question is incomplete. Who do you want to report the sale. If you have sold this business thru running an escrow it is automatically recorded in the county records under the new buyer's name and if incorporated under a new corporation as the filing of Fictitious business name of the business and the name of company./ corporation is integral part of escrow or sale thru an attorney. This stays in the public records for 5 years in the county files.
No offense I am surprised to see this question specially coming from an agent or broker.
If you are concerned with the reporting of the income on your income tax when you file your taxes
you file all the information of total gross income on the 1040 form and deduct all expenses..