The second W-2 was incorrectly completed because New Jersey suspended the SDI in 2023 - see "In October, NJDOL announced a reduction in worker contribution rates for 2023, with Temporary Disabi...".
Your wife may want to talk to HR and point this out - it appears that the employer withheld money from the employee who needed it and sent it to the state who didn't want it.
Of course, $0.93 isn't very much in the grand scheme of things. I suspect that if you just proceeded to file, it will turn out fine.
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