I have a rental home owned by a mother and daughter. In 2019, the mother claimed it. For 2020, it would benefit the daughter to claim it since the mother has no real income. Has anyone moved a rental from one person to another?
You can't pick-and-choose who claims income.
If the home is owned by both people, and both people share in the rental activity, BOTH people need to report it as a rental, according to their ownership percentage.
"it would benefit the daughter to claim it"
Who gets the income and who incurs the costs? You don't get to expense something you did not incur.