There are different tax filing status for widows and widowers. First of all widows or widowers can continue to file their tax returns using married filing jointly tax filing status if their spouses died during the current tax year.
Tax_Filing_Status_for_Widows.html
A tax return for a widow taxpayer can be filed as a single status, married filing jointly, qualifying widow or widower with dependent child, married filing separately or even head of household depending on circumstances.
Tax_Return_for_Widow.html
Not all widows and widowers are entitled to file using the head of household tax filing status or the qualifying widow or widower tax filing status.
Tax_Return_for_Widows.html