have you contacted the issuer of the 1099-s to see if they will issue a corrected one to report that you got $0. if not, and you don't report this you almost certainly will get an inquiry or even a bill from the IRS. to minimize the chances of IRS contact, I would report the proceeds and use the proceeds for the basis so gain is zero. also on the form I would write "see statement attached". to the return I would attach a statement stating that "pursuant to my divorce decree my ex-husband received 100% of the proceeds and is fully responsible for reporting the sale. see copy of that portion of decree attached. I contacted the issuer of the 1099-S but they would not change it" Even, if you do this, you might get a notice from the IRS.