Here are my facts:

• I have investment income $100
• I have carryover investment interest expense $1000 shown in form 4952
• I have no new investment interest expense
• I used standard deduction

Using proconnect tax online, $100 will be subtracted on form 4952 leaving $900 to be carried over to next year, but I receive zero tax benefit. Is this required by law or a software issue? Can I prevent the subtraction?

PS: As a comparison, accumulated capital loss only gets reduced if there is a benefit.