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Divorce & separation

Do we still get the $500,000 capital gains exclusion if we sell because of divorce?

Answered byChris DeutschLicensed MN Realtor (MN #20382264)
Direct Summary (TL;DR)

Timing decides it, so this question belongs near the top of the pile, not the bottom. Sell while you're still married and filing jointly, and up to $500,000 of gain on the home can generally be excluded. Sell after the divorce is final, and each of you can typically exclude up to $250,000 on your share — same combined ceiling, but now each person has to individually meet the ownership-and-use tests.

Two wrinkles worth knowing. For most Twin Cities homes the gain never reaches these caps, so this is a check-the-box, not a crisis. But for a long-held home that's appreciated past them, the sell-before-or-after question can carry a real tax difference. And the spouse who moved out years before the sale isn't automatically out of luck — the rules let an out-spouse count the other's residence time when it's pursuant to the divorce instrument, which is exactly why the decree's wording matters.

Your CPA and attorney own the timing math — I'm not either one, and this isn't tax advice. My job is flagging it while the window's still open.

I wrote this answer, and I stand behind it. I'm Chris Deutsch, a Minneapolis Realtor (MN #20382264). Twenty-five years of walking these neighborhoods, checking basements, and sitting across kitchen tables from people making exactly this call. I re-check every answer and date it — this one was last verified .

If your situation is more specific than the market, that's the one worth talking through. Email me at chris@lakesarearealty.com.

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