Can I 1031 Into an LLC?

[Seth McKinney]

Can I take a 1031 that is in the name of my wife and I, and then enter into an LLC partnership to takedown a property?

[Lance Lvovsky]

In a 1031, the taxpayer taking title to the property must be the same as the taxpayer relinquishing the property (with limited exceptions). If you have a property in the name of your wife and yourself owned, why don't you transfer title to the LLC (with your wife and you as members) and then initiate the 1031.