Moving Crypto asset across Spouse accounts and tax implications?

[A_S_B]

I have a scenario where plan to close one of the crypto account. How a transfer from one account on Exchange A to Spouse's account on Exchange B is treated for taxation / capital gain/loss?

As per IRS, its non-taxable to move assets from Exchange A to B for your own accounts. But not sure if its treated same way across Spouse accounts if they file married jointly.

[NCperson]

moving the ownership of assets from one spouse to another has no tax implications.  it's that simple. 

it doesn't matter how you file, as there is no income to report.  It's simply the fact that you are married.