Need reassurance on NIIT form

[NECPA in NEBRASKA]

In reading the instructions for line 9a, it says that you can deduct the investment interest expense included on line 14 on Schedule A. There is a 7K amount there, but they had so much of their deductions limited, that they ended up with standard deduction. So---they don't get to deduct any of their investment interest expense on form 8960? That seems like a ripoff to me, but then nobody asked me what I thought about the ACA. 

Thanks!

Bonnie

[jklcpa]

That's correct. If the person doesn't itemize, then those deductions can't be included on the 8960.

[NECPA in NEBRASKA]

Thanks, Judy. I was sure that was the case, but I was hoping that I was wrong.