Two amounts in W-2 boxes 18, 19 and 20. Which to enter in filing federal return?

My mom's W-2 has 2 amounts in boxes 18, 19 and 20 (2 localities I guess that she pays taxes in- looks like one is the school district). Which of the amounts then, top or bottom, should she enter into her Federal W-2 return? If it's of any guidance, the top amount is bigger, the same as in box 5 (Medicare wages and tips), and the bottom amount is the same as box 1 (wages, tips, and compensation). Thanks for your help!