What Does Box 12 Code R Mean on a W-2?
Employer contributions to an Archer MSA. What it means, whether it is taxable, and what to do with it.
By the Easy Guides Editorial Team · Updated for 2026
Box 12 Code R is employer contributions to an archer msa.
What Code R means
What your employer contributed to your Archer Medical Savings Account.
Does Code R affect my taxes?
Not included in box 1. Archer MSAs are largely closed to new participants, so this code is uncommon now.
What to do about it
File Form 8853 to report the contributions.
Where to find Code R on your W-2
Look at box 12, in the middle-right of the form. It has up to four lines, labelled 12a, 12b, 12c and 12d. Those letters are only line labels. The code you want is the small letter or pair of letters printed next to the amount, and it will read R. If you have more than four entries, your employer issues a second W-2 to carry the rest.
Not the code you were looking for? The full box 12 code list covers every letter, and the W-2 box decoder explains every box on the form.