I sold the house in other country and my relative wire into USA.
Do I need to report, file any form and pay tax on that.

If the amount of money wired is MORE than $100,000, you will need to file Form 3520. Otherwise, no reporting is required on the wire transfer.

Now, a U.S. resident must report ALL world-wide income on their annual tax return, so you would report the sale of the house on SChedule D and pay taxes on the profit from the sale in the form of capital gains tax, presumably long-term. If it is long-term, the MOST you will pay is 15%, but more likely 5%, of the profit on the sale.