@zz181
You would file an amended return for 2021 that includes form 4952 to report the interest. Since you have no income from the investment, you will carry the interest forward. Then you file an amended return for 2022 which reports the interest you paid in 2022 plus the carryover from 2021. If you have no income in 2022 from that investment, then you will carry the form 4952 and the interest forward to 2023, and so on.
