1. Are you sure they both contributed $ 4,530. (IE She wrote a check to deposit the exact same amount as the employer reported on the W-2 for combined Employer contribution plus employee contributions withheld?)

If they both did contribute $ 4530, She is almost double the annual $4600 limit you reference.

W-2 box 12 code W is 4,530

"W-2 box 12 code W is 4,530"

Perhaps this is where you are confused?

"'she contributed $4,530 and her employer contributed 4530"

Unless she also contributed outside of payroll, that amount reported is the Combined amount. You don't also enter it as if she contributed separately. It's all rolled together and reported in that code box. There is no separate reporting of it anywhere.