My ex-wife and I, sold our primary residence after our divorce, which we still owned jointly, and want to use our 1-time capital gain exemption. We qualify per the listed criteria. I've read IRS 2020 Publication 523 detailing the worksheet for Exclusion of Gain on the Sale of a Home, but can't find instructions on how one enters values for Sale Price, Total Basis, and Gain if one is filing single, as a divorcee. Do I enter 50% of these values, and my ex-wife enters them at 50% as well, so we each get our $250K exemption?
