I am selling a house overseas. Do I have to pay taxes here in the United States.

If the house was NOT your primary home, and if you are a U.S. resident or U.S. citizen, and if you made a capital gain on the sale, then, yes, you DO have to report the sale and you DO have to pay taxes on the capital gain.

If you need professional help filing your return, email me at [email protected] or [email protected].

Do the same rules apply if the house was received as inheritance? Should I base the gain/loss on the market value at the time of the relative's death? Thank you.

Yes, to both questions.