[[My ex-husband & I sold our house (at a loss) after our divorce was final and before May 7, 1997.
When we fill out the form 2119, do we each put down the entire amount or do we each use half of
the numbers involved? Do we have to reference the other's return in some way? TIA.]]

Much of that answer depends upon the terms of the divorce and who got custody of the house. But remember that a personal residence sold at a loss is a non-deductible personal loss. So the filing of Form 2119, while required, may be moot.

For additional information (including the discussion of divorce and reporting) on Form 2119, see IRS Publication 523.

TMF Taxes
Roy

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