And since we communicate with the IRS through out filings (deeds and LLC and corporate registrations are state creations) it is the tax return that reports the activity of the property that is the taxpayer for the property for 1031 purposes.If you and your wife file a joint tax return then each of you and both of you are the same taxpayer. 

Generally, having a rental property held in an S-Corporation is a terrible idea, but you may be one of the rare unicorns where it makes sense. 

Ask if they would consider you, follow up weekly and be as polite as possible. 

We still have very affordable housing compared to many other big metro areas, no state income tax, big corporate money investing here(cruise lines, space program, tourism/hotels, lots of infrastructure projects for many years to come, lots of tech/medical growth.

It sounds as though you/prior owner basically pierced your own corporate veil.

So if it's a syndication, then it is likely strutured as a Partnership or Corporation that is reported under "PART II" of your "SCHEDULE E" on your personal returns.  

And if you've set it up as a legal entity, you risk what they call "piercing the corporate veil" which is when a judge rules that your company doesn't really exist because you mixed your funds.If you have just the one property I would suggest learning the ropes of basic bookkeeping for it.

Personally, (I admit I'm a little cynical) I'm at a point where I don't trust any big corporation or bank to determine how much I'm worth or really have my best interests at heart. 

Without getting political and being tattled on, I do predict something disastrous this fall.

Every nonresident property owner shall appoint and continuously maintain an agent who (i) if such agent is an individual, is a resident of the Commonwealth, or if such agent is a corporation, limited liability company, partnership, or other entity, is authorized to transact business in the Commonwealth and (ii) maintains a business office within the Commonwealth.