1031 from a jointly owned property. One pays tax, one 1031

[Jessica Singh]

Asking for a friend.

Rental property bought as husband-wife. Title: held together as a married couple. Now going through a divorce, wife wishes to do 1031 on her share (50-50). Since IRS rule is that tax id of property sold needs to match the tax id of property exchanged. How can she buy a property in her own names separately, after selling their rental home (owned jointly). Looks like husband may not do 1031 (will pay capital gains on his share)

Their divorce hopefully will finalize before the end of 2020, & they will be paying taxes separately for 2020. 

Q: Can 1031 be done by one person in this situation? If yes, how can the current title be changed to ensure this 1031 does not gets revoked in the future. 

property is held in a community state - CA.

[Jeff Copeland]

@Dave Foster - What say you?