Impossible to answer because no one but you knows what county the property is in, and what that county’s tax payment deadlines are.Also, who did you “prepay” your taxes to?  

If the taxpayer meets the safe harbor, the sale is deemed to be by reason of that event. 

@Matt N.Estimated tax payments are eligible rental deductions.

99% sure this has been asked before and answered as "The buying taxpayer has to be the same as the selling one."

That's perfectly fine.You'll need to take title to your share of the new property as the same tax payer. 

The total amount of tax that the taxpayer will owe on the sale of this rental property is (0.15 x $155,000) + (0.25 x $110,000) = $23,250 + $27,500 = $50,750.

For example, Texas does not have state taxes but the Carolinas do.Yes, the taxpayers will always have to pay taxes in the state they live in (unless it's one of the 9 states where there is no income tax).

You would be buying the membership interest of the 3rd member.If/when you sell this property the LLC is the taxpayer. 

Also seller is not interested in Delaware Statutory Trusts at this time.Additionally, cost of structuring and servicing the note are of interest.Since I am not able to give advice on taxes and legal matters, I thought I would reach out here.Thanks in advanceMattDRE 02100289When the gain from an installment sale of the depreciable real property consists of both unrecaptured section 1250 gain (25%-rate gain) and adjusted net capital gain, the taxpayer recognizes 25%-rate gain as payments are received before recognizing any adjusted net capital gain.29 This “front-loaded” allocation method is consistent with IRC § 1(h)(3), which defines adjusted net capital gain as the residual category of capital gain not taxed at higher rates.  

Also, CPAs get to use the practitioner's priority service line and can get through to an IRS agent easier than civilian taxpayers.