Ok ... are you trying to fill in a W-2 for an employee ??? Or are you the employee trying to dissect the W-2 the employer gave you ???
If the latter, then enter the W-2 as printed and stop second guessing it. If you believe it is wrong then discuss this with the employer. As I said before ... if there is a code W in box 12 then you cannot deduct it again as an adjustment.
