If you are sure that she contributed to and HSA then you should contact her employer for an amended W-2. However many people get HSA (Healthcare Savings Account) and FSA (Flexible Spending Account) confused. Is it possible that she has been contributing to an FSA? Contributions to an FSA will not be shown separately on her W-2. It lowers the amount in Wages (Box 1). HSA's can be much larger and carryover from year to year. They are designed to be used with high deductible medical insurance plans. FSA's have an annual limit of $2,500 and must be used in full within the calendar year. Any unused funds are forfeited.
