What are the 2026 tax implications of a Cumming divorce home sale?

Selling a home during a Cumming divorce raises the same capital gains question any home sale does, plus how the proceeds get divided between spouses under the settlement or court order. Georgia's transfer tax and intangible recording tax apply the same way they would to any sale, unrelated to the divorce itself. The larger tax variable is usually the capital gains exclusion on a primary residence, which can depend on which spouse remained on title and lived in the home. A CPA and the divorce attorney should coordinate on the specific numbers.