As a follow-up to my post above:
In the event that a PTP investor has EBIE (or a carryforward from prior years) but no excess taxable income or excess business interest income in the year of a complete disposition of that same PTP, how does the EBIE amount "exit" Form 8990 and move over to the PTP basis, for the relevant calculations on Form 1040 Schedules D and E? Does one just manually insert the appropriate figure in Form 8990 Schedule A, line 44(h) to release the relevant amount (making it appear on Line 30 of Form 8990)? Even when there is nothing (i.e., zero-dollar amounts) in the corresponding lines 44(f) and 44(g)?
