It can, but that would not be correct. You report the wages reported on your 2016 return for you 2016 taxes. The IRS gets copies of your W-2's an will try to match what they have with what you have reported. If there is a difference, they will correct your return which can cause you to have to repay a refund if you got one.
If you didn't report the W-2 on your tax return for that year, then you can file an amended return to report it.
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