On our W-2 form, Box 1 3 and 5 are different values. Is the fact that Box 3 and 5 are different unusual? On our W-2 Box1 is $134,682, Box3:$118,500, Box5:$146,400.

Non-taxable deferrals reported in box 12 are not reported in box 1 but are reported in box 3 and 5.   The maximum Social Security wages is $118,500 but there is no maximum for medicare tax.