Taxpayer had prior unallowed rental losses due to income over $150k. Last year they made the rental their main home. Do I need to keep a blank Sch E and / or Form 8582 going forward in order to deduct these losses against a future sale? Or if they convert it back to a rental in the future? If so, how do I stop the losses from being allowed currently (since the taxpayers income is now under $150k)?