numbers not adding up on w-2 form

[krmsv]

I am working on filing my taxes when realized that on my wife's W-2 there the numbers don't add up.  Line 1 is less than Line 3 and all other income reporting lines.  Now I know there are reasons for it to less.  She has been contributing to an IRA, but Line 1 is still a lot less than what she contributed.  She figured her bonus wasn't added in Line 1, but is added in Line 3 and all the other income reporting lines.  How should I go about filing my taxes with this senerio?  

[NCperson]

suggest discussing with her employer as it could be a very good reason why Box 1 is so much less than Box 3 ;   Either they are going to explain it to you to your satisfaction that it is indeed correct or they are going to issue a corrected W-2.   Best not to assume it's wrong when it could in fact be right.

[krmsv]

Yes, we already know why its less.  I have done my own research on it and to me it appears that it really shouldn't be.  I have requested that she does talk about it, but she didn't want to do it.  My only other option I came up with is to file a 4852 form, if she didn't want to talk.  

[PaulaM]

If you believe her W-2 to be incorrect, then you really should speak with the employer as NCperson suggested above. If it is incorrect, the IRS prefers that the employer issue a W-2c before filing a 4852 form.