This happens when a married or non-married couple splits up while they're your tenants.

The way you describe your situation, I'm going to say you fall into the 22% tax rate bracket (single over $47k, or married over $94k in taxable income).  

I know you are going after couples, but I am married and usually rent 3+ bedroom when I go for extra space (usually stay 1-2 weeks). 

@Theresa HarrisMy long distance girlfriend lives in LA and I plan on marrying that woman.

Live separately until you are financially stable and married.8.

Your sibling can either take the cash for their 30% or they could do a 1031 of their own.If you and your wife file a married joint tax return then the IRS sees you as the same taxpayer. 

I also am married and have a daughter she's 4......but when it comes to property this isn't allowed?

That's like calling a list of singles and asking if they would like to get married.

We have long term renters in Houston that are a 30 year old married couple, combined household income of about $110k, and they're going to be renters for 3-4 more years (based on their own admission).

Switching jobs, child on the way, rates high, prices high, election year, getting married, etc.