You can also ask your ex-husband if he agrees to pay the tax on the amount, in which case you can do the adjustment to basis as you have indicated. You must look to the divorce agreement to see who the taxes were assigned to. You can also see if you qualify for the exclusion for sale of your primary residence (Section 121), in which case you may not have to pay on the gain. See Tax Aspects of Home Ownership: Selling a Home - TurboTax.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"