What to do with a 2016 W2 for a taxpayer that died in 2015 and already had his final 1040 filed with spouse for 2015? Spouse is filing single for 2016 (no dependents).

Decedent passed in 2015, spouse filed MFJ for 2015 with decedent's date of death.
Widow is filing single for 2016 (no dependents) and cannot include the minimal (Under 5K) income on her return since the W2 has her deceased spouse's name and ssn.
It's a 2016 W-2 so I can't amend their 2015 return. I suppose I could file a 2016 tax return for the decedent except we already filed a final return for him in 2015 since that is when he passed.
Can we just do nothing with it since it's under $5K?