I still have time to think on estimated tax payments and it looks like something that wouldn't be too hard to calculate a rough estimate myself.  

Looks as though the IRS is providing relief to individual and business taxpayers in Texas by extending the federal tax deadline to June 15. 

The IRS has recommended that foreign taxpayers with FIRTPA withheld to E-File their tax returns to facilitate reconciliation of tax withheld and the tax claimed.

As a taxpayer, I want the government to be held accountable and not waste my tax dollars.

The key is that the tax payer for the old property (their joint tax return as @Bill Brandt said) is the tax payer for the new property.And that they purchase at least as much as their net sale and use all of the proceeds from the sale in the purchase. 

@Becca Pearson, any tax paying entity can do a 1031 exchange. 

You may find that it's easier to manage all of the accounts under one login by registering as a PMC (Property Management Company). https://azdor.gov/taxpayer-edu...

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It details physically deteriorated or obsolete assets as well as the value or cost.A quality study includes a site visit.Interviews conducted with appropriate partiesInterviews with property managers, tax payers, contractors and subcontractors can be very valuable in determining the construction process and specific use of the property.

What matters is that you follow the basic 1031 rules:replace the full value of the property you sellmove all equity into the replacement propertykeep the same taxpayer on titleID within 45 days of sale and complete all purchases within 180 days of saleHope that helps,