@cindeadlee
again, the mortgage refinance has nothing to do with this; please put it to the side.
Form 1099-S should come from the Closing Attorney or who ever the settlement agent was. It does not come from the Lender (Bank).
When did you receive the legal ownership of other half of the home? presumably when you divorced?
Knowing the value of the house at the time you received that half from your ex may not matter, because you are so close to the $250,000 exception in any event.
Assuming the house didn't appreciate at all by the time of the divorce: $440,000 less $130,000 = $310,000 but then there are closing costs from the sale to subtract (commission alone could have been 6%) and subtract any improvements during your ownership could get you below $250,000 without worrying about the market value of the home at the time of the divorce..
