reporting may well depend on what's in the divorce decree. it could state that you get full ownership of the house but your ex as a property settlement gets 50% of the net cash when sold. something like this would mean you report and pay taxes on 100% of the gain. wording varies from state to state and we can't see what the divorce decree states as to the house.
if only your SSN is on the 1099-S then you need to report 100% of the sales price and then subtract 50% of the gain if she was co-owner at the time of sale. that's because the IRS will match what you report with what's on the 1099-S.
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