Do domestic houses need to pay taxes to the United States after immigrating to the United States?

There are tax incentives for buying and selling self-occupied houses in the tax regulations of the IRS. Specifically, as long as you have lived in this house for two years in the past five years as your main residence, you can enjoy the tax exemption of $500,000 from the capital gains of the sale of the house by both husband and wife. It also applies to overseas properties. That is to say, in the first three years after landing, the difference of 3,500,000 yuan between the purchase price and the sale price of the houses owned by new immigrants before being sold in China is tax-free.