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While some people prefer to to throw an overhead pass with one hand, utilizing both of your hands will make it so you have more control over the ball. Make sure that your thumb is behind the ball and that your fingers are tightly gripping the sides. Use an overhead pass if there is a large distance between you and your teammate, if there is a potential for a break down the court, or you need to pass the ball over defenders' heads. The grip you use on an overhead pass is the same as you'd use for a chest or bounce pass. Lift the ball over your head so that your fingers are pointing towards the ceiling. Your elbows should be pointed forward, in front of you, with your legs slightly bent and your hips squared up. Make sure your dominant foot is slightly behind your other foot. Do not put the ball behind your head. This is the perfect opportunity for the opposing team to steal the ball from behind you. Make sure you have identified your target before bringing the ball up over your head. Release the ball by bringing your arms down and snapping your wrists forward. Keep your elbows in, and aim for the chest of your target. If you need to really get the ball far down the court, a large arc on the ball is good, especially because you want to keep it over defenders heads. If you are closer to your teammate you should limit the arc because it can be easily stolen by a defender. The bigger your step, the more power you put into your pass. For more accuracy, use your wrists, as opposed to your arms.

Summary:
Put a hand on each side of the ball with your fingers spread apart. Bring the ball up over your head. Step forward with your dominant foot and throw the ball.