If the husband passed away in 2016, the wife can file married filing jointly, (MFJ). The IRS allows spouse to file MFJ in the year of their spouse's death. Be sure to put the husband's date of death when asked in the Personal Interview section at the top of your screen. If the wife still wants to file as married filing separately, you can also indicate that when in the Personal Interview section, but MFJ is the most beneficial filing status that there is.
