Sold marital home post divorce

[Lagefam]

My ex husband moved out of the home prior to divorce, I loved in the home by myself for 13 months prior to the sale but after the divorce was final. Do we both qualify for the capital gains exemption. The home was in HIS name only, 

[MinhT1]

It depends.

If the house was in his name and remains in his name after the divorce, only your husband gets the capital gain exemption ($250,000 if he files Single at the time of sale), if he has lived in the house for at least 2 years in the 5 years prior to the sale.

If the house was partly attributed to you in the divorce, then in the sale, you will also get the capital gain exemption if you have lived in the house for at least 2 years in the 5 years prior to sale.

For more information, see this IRS document.

[Lagefam]

I was awarded 50% of the home sale in the divorce. So does this mean that I also will be eligible for $250k deduction for capital gains? I lived in the house for 25 years, up until the house was sold post divorce. 

With that said, should I be expecting a 1099 form in the mail for my portion of the proceeds from the home sale?

[Mike9241]

The results could depend on state laws and what the divorce decree specifically provided. 

Whose name or names were on the closing statement? if both, then I believe that each of you would report 50% of the sale. if only his, then it's possible that your ex reports the entire sale and owes you 50% of the proceeds. There is also the issue how any mortgage might affect what you are supposed to get. This is a legal issue. If things are unclear seek legal advice, probably from your divorce attorney if you used one otherwise from one specializing in real estate in the state.