You cannot claim a loss for two reasons: 1. The loss on the sale of personal use property is not deductible; 2. this may be considered as only a division of marital property and not a sale.
If there was a gain on the property, it is not taxable or even reportable if the gain was less than $250,000. You may exclude the gain on the sale of your primary residence up to that amount. Even if you don't meet the 2 year rule, the divorce and forced sale qualify as an exception (for a reduced maximum).
Q. How does all this work for taxes?
A, There is nothing to report unless you received a form 1099-S.
