What unrecognized gains do I need to enter?

Enter each position (whether or not it is part of a straddle) that you held at the end of the tax year (including any position you're treated as holding because it's held by a related party) if the Fair Market Value (FMV) of the position at the end of the tax year exceeds your cost or other basis as adjusted.

Don't include positions that are part of an identified straddle or hedging transaction, property that is stock in trade or inventory, or property subject to depreciation used in a trade or business.

Don't enter any unrecognized gains if you don't have a recognized loss on any position (including regulated futures contracts).