Generally, no gain or loss is recognized on a transfer of property from you to (or in trust for the benefit of):
--Your spouse, or
--Your former spouse, but only if the transfer is incident to your divorce.
This rule applies even if the transfer was in exchange for cash, the release of marital rights, the assumption of liabilities, or other consideration.
So - that transfer is NOT included into your taxable income and no need to report on your tax return.
Property subject to nonrecognition rule. The term “property” includes all property whether real or personal, tangible or intangible, or separate or community. It includes property acquired after the end of your marriage and transferred to your former spouse. It does not include services.
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