Community property is property that you had ownership interest in so there is not income to report for property that you already owned. If you will continue to receive royalties directly form the payer then you should receive a 1099-MISC to report it. If the ex receives the royalty and then pays you as part of the divorce settlement then the spouse must pay any tax and it is probably non-reportable alimony to you.
If assets were sold then the divorce decree should specify who is to pay the tax.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
