CSS Profile and capital gain on a house

Hoping someone can help settle two CSS-Profile questions. 1) If i sell a house in the base year, is the capital gain treated as an asset or as income? 2) if it’s an asset, is it just one more asset among many (such as checking/savings accounts), or is it specified separately from other assets?

The proceeds from the sale of a house could count as both income and assets, either, or neither, depending on the circumstances.

Capital gains from the sale of a house in a base year could be taxable income or not. If the gains are taxable income, they would be included in AGI, which is reported on Profile.

If any of the proceeds from the sale are still retained at the time Profile is completed, they would be reported as an asset on Profile. Where on Profile the proceeds are reported depends on where they are held: bank account, taxable investment account, qualified retirement account, etc.

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