**Please Note: The information below has not been verified for the 2017 tax year as the latest version of the IRS Pub. 17 has not yet been released by the IRS.**
Per IRS Publication 17 Your Federal Income Tax (For Individuals), page 24:
Qualifying Widow(er) With Dependent Child
If your spouse died in 2016, you can use married filing jointly as your filing status for 2016 if you otherwise qualify to use that status. The year of death is the last year for which you can file jointly with your deceased spouse. See Married Filing Jointly, earlier.
You may be eligible to use qualifying widow(er) with dependent child as your filing status for 2 years following the year your spouse died. For example, if your spouse died in 2015, and you haven't remarried, you may be able to use this filing status for 2016 and 2017.
This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you don't itemize deductions). It doesn't entitle you to file a joint return.
Eligibility rules. You are eligible to file your 2016 return as a qualifying widow(er) with dependent child if you meet all of the following tests.