where did you see the term gratuity taxes? A gratuity tax is a levy on a gratuity charge. For example, many businesses automatically charge a service fee based on the meal's value. A gratuity tax would be a sales tax on that gratuity.
best to discuss this with your divorce attorney since there are various ways to structure a divorce agreement. you may have a tax-free property settlement or you may be responsible for reporting 1/2 of the gain for tax purposes. if you have a taxable gain then you may be eligible for the home sale exclusion. to be eligible the home must be your principal residence for any 730 days in a 5-year period ending on the date before the sale. the exclusion is $250,000.
this exclusion can only be used by you only once every 2 years.
since this sale is a result of a divorce a reduced exclusion would be available if you don't meet the 730-day test or you used the exclusion within two years of this sale.
