Is the $25,000 special allowance only for Married individuals?

[Juan Contreras]

I would like to make use of the special allowance.  However, I would be filing as head of household.  Would that mean that I would only receive a $12,500 allowance?

This is what the IRS writes:

Special $25,000 allowance.

If you or your spouse actively participated in a passive rental real estate activity, the amount of the passive activity loss that’s disallowed is decreased and you therefore can deduct up to $25,000 of loss from the activity from your nonpassive income. This special allowance is an exception to the general rule disallowing the passive activity loss. Similarly, you can offset credits from the activity against the tax on up to $25,000 of nonpassive income after taking into account any losses allowed under this exception.

If you’re married, filing a separate return, and lived apart from your spouse for the entire tax year, your special allowance can’t be more than $12,500. If you lived with your spouse at any time during the year and are filing a separate return, you can’t use the special allowance to reduce your nonpassive income or tax on nonpassive income.

The maximum special allowance is reduced if your modified adjusted gross income exceeds certain amounts. See Phaseout rule , later.

There is no mention of any allowance for head of household, or for single individuals for that matter - only married filing separately, which would be $12,500 - same as the standard deduction for a person in that category.  Is it safe to assume that the special allowance for single individuals would be $12,500?

Wouldn’t it also make sense that a head of household would have an allowance of $18,500 being that this would be their standard deduction?  

Just wondering if someone with more knowledge on the matter might know the answer to this.