Take $v$ a smooth incompressible vector field and call $w$ its vorticity. If $w\in L^1(\mathbb{R}^2)$, the number \begin{align*} \alpha := \int_{\mathbb{R}^2} w \,dx, \end{align*} is well-defined. First fix $\psi\in\mathscr{D}(\mathbb{R}_+^*)$ (i.e. smooth and compactly supported) such as \begin{align*} \int_0^\infty \psi(r)\,r\,dr = \alpha. \end{align*} Since $\psi$ vanishes totally in $0$ (in particular $\psi'(0)=0$ which is what we need here), you have the existence of a smooth function $\overline{w}$ such as $\psi'(x)=x \overline{w}(x)$. Define the radially symmetric vector field $b(x):=\psi(\|x\|)$, so that \begin{align*} \int_{\mathbb{R}^2}b\, dx = \alpha. \end{align*} Remark that you have also \begin{align*} b(x) = \int_0^{\|x\|} \overline{w}(s)\,s \,ds. \end{align*} Now, by construction the vector field $u:=v-K_2* b$ satisfies \begin{align*} \text{div}\,u &= 0,\\ \int_{\mathbb{R}^2} \text{curl}\,u &= 0, \end{align*} so that thanks to the Taylor expansion you mentionned, one has $u\in L^2(\mathbb{R}^2)$.