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https://www.accruit.com/blog/same-taxpayer-requirement-1031-tax-deferred-exchange

 

The Same Taxpayer Rule and Spouses

There are times when only one spouse is on title to the relinquished property and the taxpayer would like to add the spouse to the title to the replacement property.  This is not encouraged since the other spouse was not the same taxpayer who sold the relinquished property.  When a taxpayer does want to bring the spouse on title, advisors usually suggest waiting until the “exchange is old and cold.” Waiting several years should be sufficient. 

Other times, only one spouse will be on title to property but the lender in connection with the replacement property financing will require the additional spouse to go on title as a condition of the loan.  If this is a written request from the lender, rather than the taxpayer’s election, it is unlikely that the IRS would find it objectionable.  Should someone wish to use an abundance of caution, a document could be drawn up confirming that the additional spouse is holding the interest “in trust” on behalf of the original spouse.