@Opus 17 wrote:
I still think this fits the rules in the first paragraph of the divorce rules in publication 523, even though the extended time frame makes it confusing.
I agree that the extended time frame does make it confusing and not having knowledge or expertise with respect to this scenario, @dillingerwa should seek guidance from a local tax professional and/or legal counsel because, for one thing, the extended time frame could kick it out of the Section 1041 purview (6 years).
See https://www.law.cornell.edu/cfr/text/26/1.1041-1T
