Excess Business Loss Limitation 2025. The act retroactively changed the effective date of the limitation on excess business. The ebl limitation applies to noncorporate taxpayers, such as individuals, trusts and estates, and does not allow a “business” loss to exceed $270,000 for single filers or $540,000 for married.

The new limitation on excess business losses provision is effective for noncorporate taxpayers for tax years beginning after dec. The ebl limitation applies to noncorporate taxpayers, such as individuals, trusts and estates, and does not allow a “business” loss to exceed $270,000 for single filers or $540,000 for married.