Seeling house in Ireland. US tax implications

Hello all. Am seeling house in Ireland and imigrating to US. Am currently tax resident in US (through employer make tax returns in US & Ireland - but pay majority of tax in US). Own house in Ireland. It is my principle residence. Bought 3 years ago as first time buyer. Paid EUR 155K, will sell, hopefully for approx 230K. There is no CGT liability in Ireland. Will there be a US tax liabilty? Advice appreciated. P

Hi - Its not clear from your comments on tax status where you have actually lived for the past three years. There is a category 'resident but not ordinarily resident' which you could discuss with the Revenue. Leaflet RP2 provides a broad outline of the features of Residential Property Tax. You can get that from your local Tax offices or:
The Revenue Commissioners,
Residential Property Tax Advisory Service,
Capital Taxes Division,
Dublin Castle,
Dublin 2.
and discuss your situation in detail or the Revenue Helpline at:
(01) 6792777 Extn. 4090, 4304