The 49ers gave Gould a franchise tag on Feb. 26. However, Gould has told the team that he desires a trade, per Adam Schefter of ESPN:
Schefter provided more information on Gould's trade request, noting that he wants to be closer to his Chicago-based family.
"The 36-year-old Gould indicated that he has gotten tired of 14 months of contract negotiations and wants to be closer to his wife and children in Chicago. After 11 years with the Bears, Gould was released. He spent 2016 with the New York Giants before signing a two-year deal with the Niners. Gould's wife and three boys under age five stayed in Chicago."
Gould, 36, made a league-leading 97.1 percent of his field goals last season and has knocked home 72 of 75 overall in the last two years.
Meanwhile, Baltimore Ravens kicker Justin Tucker just inked a four-year, $23.05 million extension, per Schefter. Gould likely wouldn't receive those contractual terms given that he'll be 37 years old in December, but no kicker has matched his accuracy measures over the past two seasons.
If Gould made one more field goal in 2017, he would have led the NFL in field-goal percentage for two straight seasons. No kicker has done that since Eddie Murray of the Detroit Lions in 1988 and 1989.
Therefore, it's not out of the realm of possibility that some team would be willing to give Gould a lucrative, multi-year deal, although it's not happening in San Francisco.
Chicago, where Gould kicked from 2005-2015, would seem like the perfect fit after the team cut Cody Parkey in the offseason. The Bears don't have a new kicker lined up yet, although they have some names involved in the competition including Chris Blewitt, Redford Jones and Elliott Fry.
Ultimately, Gould would be a great fit in Chicago, but he's in a standoff with the 49ers as of now.