You have mentioned you have done this in the past, so I assume you are comfortable completing the Form 8824. You only mentioned liabilities, but there are other components that I hope were provided to you as well for completing the 8824?
While there are no current tax implications, this does impact the deferral and ultimate tax liability.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
