SEEM or SEEMS, both have the same meaning, but used differently. Both follows their own specific structures. Say, we say, "He SEEMS to be good", which basically means "I think, he is good". Similarly, we can say,"He seems to be nice/honest/gentle". The phrase "seems to be" is used in case of a character, which defines how or what a person or a thing is.
On the other hand, if we say, "He seems to go/eat/walk/have a car" etc, it basically means a work that is done. In one word, a verb.
Now, here is an example- "She seems to be a teacher". if we have to make the question interrogative, "seems" turns into "seem", which is, "Does she seem to be a teacher?"
Similarly, in case of second person, "you", we have to say, "You seem to be nice", "Do you seem to be nice?" and so on.
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