<p>The glossary and questions section for the 2012-2013 CSS profile indicates…</p>
<p>"Should I report the value of my Roth IRA?</p>
<p>Yes, the total value of all retirement accounts (IRA, Keogh, 401k, 403b, etc.) as of December 31 should be reported for the student in SA-105 and for the parent in PD-175 or PD-270."</p>