Notice 2018-64 allows certain W-2 Box 12 items to be added to W-2 Box 1 wages for calculating "W-2 Wages" for purposes of Section 199A, but if so certain items reported in Box 1 must be subtracted from "W-2 Wages".  It is possible that the company classifies and reports as "Wages and Salaries" items that are not permitted to be included in "W-2 Wages" for Section 199A.