Instructions for Form 8941 - Introductory Material Future Developments Reminder Waiver for Hawaii. General Instructions Purpose of Form Eligible Small Employers 1. You paid premiums for employee health insurance coverage under a qualifying arrangement. 2. You had fewer than 25 full-time equivalent employees (FTEs) for the tax year. 3. You paid average annual wages for the tax year of less than $65,000 per FTE. Employers treated as a single employer. Credit Period Employer Premiums Paid State premium subsidy or tax credit. Wellness programs. Tobacco surcharges. Dependent coverage. Portion of premiums paid. Health Insurance Coverage Qualifying Arrangement State or local law. Wellness program. Tobacco surcharge. Dependent coverage. Arrangements with composite billing. Arrangements with list billing and only employee-only coverage. Arrangements with list billing and other tiers of coverage. Employer-computed composite rate. More than one plan. State subsidies and credits. State Premium Subsidy and Tax Credit Limitation Payroll Tax Limitation for Tax-Exempt Eligible Small Employers Premium Deduction Reduced More Information Specific Instructions Line A Waiver for Hawaii. Exception for eligible small employers in certain counties. Line C Column (a), Individuals Considered Employees Excluded employees. Former employees. Leased employees. Seasonal employees. Household and other nonbusiness employees. Ministers. Column (b), Employee Hours of Service Employee hours of service. Actual-hours-worked method. Days-worked equivalency method. Weeks-worked equivalency method. Column (c), Employee Wages Paid Column (a), Enrolled Individuals Considered Employees Column (b), Employer Premiums Paid Column (c), Adjusted Average Premiums Column (d), Enrolled Employee Hours of Service Line 10 Line 15 Line 17 Cooperatives. Estates and trusts. Line 19 Instructions for Form 8941 - Notices Paperwork Reduction Act Notice. Instructions for Form 8941 - Additional Material Average Premiums Needed To Figure Adjusted Amounts on Worksheet 4 Instructions for Form 8941 (2024) Credit for Small Employer Health Insurance Premiums Section references are to the Internal Revenue Code unless otherwise noted. 2024 Instructions for Form 8941 - Introductory Material Future Developments For the latest information about developments related to Form 8941 and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form8941. Reminder Waiver for Hawaii. Employers in Hawaii can’t claim this credit for insurance premiums paid for health plan years beginning after 2016. For more information, see Waiver for Hawaii in the instructions for line A. General Instructions Purpose of Form Eligible small employers (defined later) use Form 8941 to figure the credit for small employer health insurance premiums for tax years beginning after 2009. For tax years beginning after 2013, the credit is only available for a 2-consecutive-tax-year credit period. The maximum credit is generally a percentage of premiums the employer paid during the tax year for certain health insurance coverage the employer provided to certain employees enrolled in a qualified health plan offered through a Small Business Health Options Program (SHOP) Marketplace. But the credit may be reduced by limitations based on the employer’s full-time equivalent employees, average annual wages, adjusted average premiums, and state premium subsidies and tax credits. For information about insurance plans offered through a SHOP Marketplace, go to Healthcare.gov. For tax-exempt eligible small employers, the maximum credit is 35% of premiums paid, is limited to the amount of certain payroll taxes paid, and is claimed as a refundable credit on Form 990-T, Exempt Organization Business Income Tax Return. A tax-exempt eligible small employer is an eligible small employer described in section 501(c) that is exempt from taxation under section 501(a). A tax-exempt employer not described in section 501(c) is generally not eligible to claim this credit. However, a tax-exempt farmers’ cooperative subject to tax under section 1381 may be able to claim the credit as a general business credit, as discussed next. For all other eligible small employers, the maximum credit is 50% of premiums paid and can be taken against both regular and alternative minimum tax. The credit is claimed as part of the general business credit on Form 3800, General Business Credit. Partnerships, S corporations, cooperatives, estates, trusts, and tax-exempt eligible small employers must file this form to claim the credit. All other taxpayers must not complete or file this form if their only source for this credit is a partnership, S corporation, cooperative, estate, or trust. Instead, they must report this credit directly on line 4h in Part III of Form 3800, General Business Credit. Eligible Small Employers You’re an eligible small employer for the tax year if you meet the following three requirements. 1. You paid premiums for employee health insurance coverage under a qualifying arrangement. A qualifying arrangement is generally an arrangement that requires you to pay a uniform percentage (not less than 50%) of the premium cost for each enrolled employee’s health insurance coverage (defined later). However, an arrangement that requires you to pay a uniform premium for each enrolled employee (composite billing) and offers different tiers of coverage (for example, employee-only, dependent, and family coverage) can be a qualifying arrangement even if it requires you to pay a uniform percentage that is less than 50% of the premium cost for employees not enrolled in employee-only coverage. In addition, an arrangement that requires you to pay a separate premium for each employee based on age or other factors (list billing) can be a qualifying arrangement even if it requires you to pay a uniform percentage that is less than 50% of the premium cost for some employees. For details, see Employer Premiums Paid , Health Insurance Coverage , and Qualifying Arrangement , later. 2. You had fewer than 25 full-time equivalent employees (FTEs) for the tax year. You may be able to meet this requirement even if you had 25 or more employees. For example, an employer with 48 employees who are each half-time employees has 24 FTEs and can claim the credit. For details, see Worksheets 1 and 2. Although the term “eligible small employer” is defined in the Internal Revenue Code to include employers with “no more than” 25 FTEs, the phaseout of the credit amount operates in such a way that an employer with exactly 25 FTEs is not, in fact, eligible for the credit. 3. You paid average annual wages for the tax year of less than $65,000 per FTE. For details, see Worksheets 1 and 3. If you had more than 10 FTEs and average annual wages of more than $32,000, the FTE and average annual wage limitations (discussed later) will separately reduce your credit. This may reduce your credit to zero even if you had fewer than 25 FTEs and average annual wages of less than $65,000. Employers treated as a single employer. Treat the following employers as a single employer to figure the credit. Employers who are corporations in a controlled group of corporations. Employers who are members of an affiliated service group. Employers who are partnerships, proprietorships, etc., under common control. See Regulations sections 1.414(c)-2, 1.414(c)-3, and 1.414(c)-4. Tax-exempt employers under common control. See Regulations section 1.414(c)-5. For details, see section 45R(e)(5)(A) and Regulations section 1.45R-2(b). No more than one Form 8941 can be filed with a tax return, unless the exception described in Example 2 below applies. Example 1. You’re a sole proprietor with two separate businesses and you file a separate Schedule C (Form 1040), Profit or Loss From Business, for each business. You must treat both businesses as a single employer to figure the credit. You will file one Form 8941 for both businesses. Example 2. You and your spouse are both sole proprietors and file a separate Schedule C (Form 1040) for each of your separate businesses. Neither spouse was an employee of the other spouse or participated in the management of the other spouse’s business at any time during the tax year. No more than 50% of the gross income of either business was derived from royalties, rents, dividends, interest, and annuities and you otherwise meet the requirements listed in Regulations section 1.414(c)-4(b)(5)(ii). Don’t treat both businesses as a single employer to figure the credit. If you and your spouse are both eligible small employers, you can file two Forms 8941 with a jointly filed Form 1040 or 1040-SR. Credit Period For tax years beginning after 2013, the credit period during which the credit can be claimed is a 2-consecutive-tax-year period beginning with the first tax year in which: An eligible small employer (or any predecessor) files an income tax return with an attached Form 8941 with line A checked “Yes” and a positive amount on line 12, or A tax-exempt eligible small employer (or any predecessor) files Form 990-T with an attached Form 8941 with line A checked “Yes” and a positive amount on line 12. Employer Premiums Paid Only premiums you paid for health insurance coverage under a qualifying arrangement (discussed later) for individuals considered employees are counted when figuring your credit. State premium subsidy or tax credit. If you’re entitled to a state tax credit or a state premium subsidy paid directly to you for premiums you paid, don’t reduce the amount you paid by the credit or subsidy amount. Also, if a state pays a premium subsidy directly to your insurance provider, treat the subsidy amount as an amount you paid for employee health insurance coverage. Wellness programs. A wellness program is generally an insurance program of health promotion or disease prevention. If you pay part or all of the cost of an employee’s participation in a wellness program, treat the amount you paid toward the employee’s participation as an amount you paid for employee health insurance coverage. Tobacco surcharges. A tobacco surcharge is generally an additional amount charged for insurance for a tobacco user. If you pay part or all of an employee’s tobacco surcharge, you can’t use the amount you paid to figure your employer premiums paid. Dependent coverage. Dependent coverage is generally coverage offered separately to an individual who is or may become eligible for coverage under the terms of a group health plan because of a relationship to a participant-employee, whether or not a dependent of the participant-employee. Dependent coverage doesn’t include coverage, such as family coverage, which includes coverage of the participant-employee. If you pay part or all of the cost of an employee’s dependent coverage, use the amount you paid to figure your employer premiums paid. Portion of premiums paid. If you pay only a portion of the premiums and your employees pay the rest, only the portion you pay is taken into account. For this purpose, any premium paid through a salary reduction arrangement under a section 125 cafeteria plan isn’t treated as an employer paid premium. For more information on cafeteria plans, see section 1 of Pub. 15-B, Employer’s Tax Guide to Fringe Benefits. Example 3. You offer health insurance coverage to employees under a qualifying arrangement that requires you to pay 60% of the premium cost for employee-only coverage for each employee enrolled in any health insurance coverage you provide to employees. The total premium for each employee enrolled in employee-only coverage is $5,200 per year or $100 ($5,200 ÷ 52) for each weekly payday. The total premium for each employee enrolled in family coverage is $13,000 per year or $250 ($13,000 ÷ 52) for each weekly payday. Each payday, you contribute $60 (60% of $100) toward the premium cost of each employee enrolled in employee-only coverage and withhold the remaining $40 from the employee's paycheck to obtain the $100 total weekly premium. Each payday, you contribute $60 (the same amount you pay toward the premiums of employees enrolled in employee-only coverage) toward the premium cost of each employee enrolled in family coverage and withhold the remaining $190 from the employee’s paycheck to obtain the $250 total weekly premium. To determine the premiums you paid during the tax year, multiply the number of pay periods during which the employee was enrolled in the health insurance coverage by $60. For example, you would’ve paid $3,120 ($60 × 52) for an employee who was enrolled for the entire tax year. You would’ve paid $600 ($60 × 10) for an employee who was only enrolled for 10 pay periods. You will need an additional set of calculations if the premium amounts changed during the tax year. Health Insurance Coverage For tax years beginning after 2013, health insurance coverage generally means coverage provided to employees enrolled in a qualified health plan offered through a Small Business Health Options Program (SHOP) Marketplace. For an exception that applies to certain employers in certain counties, see the instructions for line A, later. If this exception applies, health insurance coverage means coverage, as defined under Health Insurance Coverage in the 2013 Instructions for Form 8941. A stand-alone dental plan offered through a SHOP exchange will be considered a qualified health plan for purposes of the credit. Employer premiums paid for health insurance coverage can be counted in figuring the credit only if the premiums are paid under a qualifying arrangement. Qualifying Arrangement A qualifying arrangement is generally an arrangement that requires you to pay a uniform percentage (not less than 50%) of the premium cost for each enrolled employee's health insurance coverage (defined earlier). An arrangement that offers different tiers of coverage (for example, employee-only and family coverage) is generally a qualifying arrangement if it requires you to pay a uniform percentage (not less than 50%) separately for each tier of coverage you offer. However, an arrangement can be a qualifying arrangement even if it requires you to pay a uniform percentage that is less than 50% of the premium cost for some employees. For more information about the following exceptions, see Regulations section 1.45R-4. State or local law. You will be treated as satisfying the uniform percentage requirement if your failure to otherwise satisfy the requirement was solely attributable to additional contributions you made to certain employees to comply with state or local law. Wellness program. If a plan of an employer provides a wellness program, for purposes of meeting the uniform percentage requirement, the following applies. Any additional amount of the employer contribution attributable to an employee’s participation in the wellness program over the employer contribution with respect to an employee that doesn’t participate in the wellness program isn’t considered in calculating the uniform percentage requirement. This is true whether the difference is due to a discount for participation or a surcharge for nonparticipation. The employer contribution for employees who don’t participate in the wellness program must be at least 50% of the premium (including any premium surcharge for nonparticipation). However, for purposes of figuring the credit, the employer contributions are taken into account, including those contributions attributable to an employee’s participation in a wellness program. Tobacco surcharge. Any additional amount you or your employee pays to cover a tobacco surcharge isn’t taken into account in figuring the uniform percentage requirement. Amounts you or your employee pays to cover a tobacco surcharge aren’t considered premiums paid for health insurance coverage when figuring this credit. Dependent coverage. Premiums you pay for dependent coverage aren’t subject to the uniform percentage requirement. You aren’t required to pay a uniform percentage (not less than 50%) for dependent coverage. Arrangements with composite billing. An arrangement that requires you to pay a uniform premium for each enrolled employee (composite billing) and offers different tiers of coverage can be a qualifying arrangement even if it requires you to pay a uniform percentage that is less than 50% of the premium cost for employees not enrolled in employee-only coverage. It is a qualifying arrangement (assuming employee-only coverage is the least expensive tier of coverage) if it requires you to pay each of the following amounts if you make the relevant tier of coverage available. A uniform percentage (not less than 50%) of the premium cost for each employee (if any) enrolled in employee-only coverage. A uniform amount that is no less than the amount you would’ve paid toward employee-only coverage for each employee (if any) enrolled in family coverage. A uniform amount that is no less than the amount you would’ve paid toward employee-only coverage for each employee (if any) enrolled in any other tier of coverage (figured separately for each tier). Arrangements with list billing and only employee-only coverage. An arrangement that requires you to pay a separate premium for each employee based on age or other factors (list billing) that only provides employee-only coverage can be a qualifying arrangement even if it requires you to pay a uniform percentage that is less than 50% of the premium cost for some employees. It is a qualifying arrangement if it requires you to pay either of the following amounts. A uniform percentage (not less than 50%) of the premium charged for each employee enrolled in the employee-only coverage. A uniform percentage (not less than 50%) of your employer-computed composite rate (defined later) for your employee-only coverage for each employee enrolled in the employee-only coverage. Arrangements with list billing and other tiers of coverage. An arrangement that requires you to pay a separate premium for each employee based on age or other factors (list billing) that provides other tiers of coverage can be a qualifying arrangement even if it requires you to pay a uniform percentage that is less than 50% of the premium cost for some employees. It is a qualifying arrangement (assuming employee-only coverage is the least expensive tier of coverage) if it requires you to pay each of the following amounts if you make the relevant tier of coverage available. A uniform percentage (not less than 50%) for each employee enrolled in employee-only coverage, as discussed under Arrangements with list billing and only employee-only coverage, earlier. A uniform amount that is either equal to the amount you would’ve paid toward employee-only coverage (as discussed above), a uniform percentage (not less than 50%) of the premium charged, or a uniform percentage (not less than 50%) of your employer-computed composite rate (defined below) for your family coverage, for each employee (if any) enrolled in family coverage. A uniform amount that is either equal to the amount you would’ve paid toward employee-only coverage (as discussed above), a uniform percentage (not less than 50%) of the premium charged, or a uniform percentage (not less than 50%) of your employer-computed composite rate (defined below) for any other tier of coverage, for each employee (if any) enrolled in any other tier of coverage (figured separately for each tier). Employer-computed composite rate. The employer-computed composite rate for a tier of coverage is the average rate determined by adding the premiums for that tier of coverage for all employees eligible to participate in the health insurance plan (whether or not they actually receive coverage under the plan or under that tier of coverage) and dividing by the total number of such eligible employees. More than one plan. Different types of health insurance plans are generally not aggregated for purposes of meeting the qualifying arrangement requirement. For example, if you offer a major medical insurance plan and a stand-alone vision plan, you generally must separately satisfy the requirements for a qualifying arrangement with respect to each type of coverage. For exceptions, see Regulations section 1.45R-4(c). State subsidies and credits. For this purpose, if you’re entitled to a state tax credit or a state premium subsidy paid directly to you for premiums you paid, don’t reduce the amount you paid by the credit or subsidy amount. Also, if a state pays a premium subsidy directly to your insurance provider, treat the subsidy amount as an amount you paid for employee health insurance coverage. State Premium Subsidy and Tax Credit Limitation Your credit may be reduced if you’re entitled to a state tax credit or a state premium subsidy for the cost of health insurance coverage you provide under a qualifying arrangement to individuals considered employees. The state tax credit may be refundable or nonrefundable and the state premium subsidy may be paid to you or directly to your insurance provider. Although a state tax credit or premium subsidy paid directly to you doesn’t reduce the amount of your employer premiums paid, and although a state premium subsidy paid directly to an insurance provider is treated as an employer premium you paid, the amount of your credit can’t be more than your net premium payments. Net premium payments are employer premiums paid (discussed earlier) minus the amount of any state tax credits you received or will receive and any state premium subsidies paid either to you or directly to your insurance provider for premiums for health insurance coverage you provide under a qualifying arrangement to individuals considered employees. Payroll Tax Limitation for Tax-Exempt Eligible Small Employers The credit for tax-exempt eligible small employers can’t exceed the amount of certain payroll taxes. For tax years beginning in 2024, payroll taxes, for this purpose, mean only the following taxes. Federal income taxes the tax-exempt employer was required to withhold from employees’ wages in calendar year 2024. Medicare taxes the tax-exempt employer was required to withhold from employees’ wages in calendar year 2024. Medicare taxes the tax-exempt employer was required to pay for calendar year 2024. Premium Deduction Reduced You must reduce your deduction for the cost of providing health insurance coverage to your employees by the amount of any credit for small employer health insurance premiums allowed with respect to the coverage. More Information For more information about this credit, see the following. Section 45R. Regulations sections 1.45R-0 through 1.45R-5. IRS.gov/Affordable-Care-Act/Employers/Small-Business-Health-Care-Tax-Credit-and-the-SHOP-Marketplace. Specific Instructions Partnerships, S corporations, cooperatives, estates, trusts, and tax-exempt eligible small employers must file this form to claim the credit. All other taxpayers must not complete or file this form if their only source for this credit is a partnership, S corporation, cooperative, estate, or trust. Instead, they must report this credit directly on line 4h in Part III of Form 3800. Use Worksheets 1 through 7 to figure the amounts to report on various lines of Form 8941. Use Worksheets 1, 2, and 3 to figure the amounts to report on lines 1, 2, and 3 of Form 8941. Use Worksheet 4 to figure the amounts to report on lines 4, 5, and 13 of Form 8941. Use Worksheets 5, 6, and 7 to figure the amounts to report on lines 8, 9, and 14 of Form 8941. Line A Answer “Yes” if one of the following applies. You paid premiums for employee health insurance coverage you provided through a SHOP Marketplace or through a direct enrollment process, if available in your state. You qualify for an exception to this requirement, as discussed below. If you answer “Yes” because you paid premiums for employee health insurance coverage you provided through a SHOP Marketplace, enter the Marketplace identifier, if any. If you answer “No,” don’t file Form 8941 unless you’re filing it for a partnership, S corporation, cooperative, estate, trust, or tax-exempt eligible small employer that received from another entity a credit that must be reported on line 15. For more information, see the instructions for line 15. Waiver for Hawaii. Hawaii has received a 5-year State Innovation Waiver under section 1332 of the Affordable Care Act that has been extended for 5 more years. Employers in Hawaii can’t participate in the SHOP Marketplace or claim the credit for insurance premiums paid for health plan years beginning after 2016. For more information on the waiver, go to CMS.gov. Exception for eligible small employers in certain counties. For calendar year 2024, SHOP Marketplaces in certain counties across the United States didn’t have qualified health plans available for employers to offer to employees. However, relief is available, which allows eligible small employers with a principal business address in those counties to claim the credit for 2024 if they properly claimed the credit under section 45R for all or part of 2023. For details, see Notice 2018-27, 2018-20, I.R.B. 580, available at IRS.gov/irb/2018-20_IRB#NOT-2018-27. To see whether a particular county has coverage available through a SHOP Exchange for 2024 and beyond, go to Healthcare.gov/small-business and enter “plans and prices” in the search box. Line C Answer “Yes” if a tax return you (or any predecessor) filed for a tax year beginning after 2013 and before 2023 included a Form 8941 with line A checked “Yes” and line 12 showing a positive amount. For more information, see Credit Period, earlier. If you answer “Yes,” don’t file Form 8941 unless you’re filing it for a partnership, S corporation, cooperative, estate, trust, or tax-exempt eligible small employer that received from another entity a credit that must be reported on line 15. An entity that qualifies for this exception shouldn’t report any amount on line 12. For more information, see the instructions for line 15. Worksheet 1. Information Needed To Complete Line 1 and Worksheets 2 and 3 If you need more rows, use a separate sheet and include the additional amounts in the totals below. (a) Individuals Considered Employees (b) Employee Hours of Service (c) Employee Wages Paid 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. Totals: Column (a), Individuals Considered Employees Enter the name or other identifying information for all individuals considered employees for purposes of this credit. In general, all employees who perform services for you during the tax year are taken into account in determining your FTEs, average annual wages, and premiums paid. Rules that apply to certain types of employees are discussed below. Excluded employees. The following individuals aren’t considered employees when you figure this credit. Hours and wages of these employees and premiums paid for them aren’t counted when you figure your credit. The owner of a sole proprietorship. A partner in a partnership. A shareholder who owns (after applying the section 318 constructive ownership rules) more than 2% of an S corporation. A shareholder who owns (after applying the section 318 constructive ownership rules) more than 5% of the outstanding stock or stock possessing more than 5% of the total combined voting power of all stock of a corporation that isn’t an S corporation. A person who owns more than 5% of the capital or profits interest in any other business that isn’t a corporation. Family members or a member of the household who isn’t a family member but qualifies as a dependent on the individual income tax return of a person listed above. Family members include a child (or descendant of a child), a sibling or step-sibling, a parent (or ancestor of a parent), a step-parent, a niece or nephew, an aunt or uncle, or a son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. A spouse of any owner or family member listed above is also considered a family member for this purpose. Former employees. Premiums paid on behalf of a former employee with no hours of service may be treated as paid on behalf of an employee for purposes of figuring the credit, provided that, if so treated, the former employee is also treated as an employee for purposes of the uniform percentage requirement. Leased employees. Don’t use premiums paid by the leasing organization to figure your credit. Also, a leased employee who isn’t a common law employee is considered an employee for credit purposes if the employee does all the following. Provides services to you under an agreement between you and a leasing organization. Has performed services for you (or for you and a related person) substantially full time for at least 1 year. Performs services under your primary direction or control. But don’t use hours, wages, or premiums paid with respect to the initial year of service on which leased employee status is based. Seasonal employees. Employees who perform labor or services on a seasonal basis and perform labor or services for you 120 or fewer days during the tax year aren’t considered employees in determining FTEs and average annual wages. But premiums paid on their behalf are counted in determining the amount of the credit. Seasonal workers include retail workers employed exclusively during holiday seasons. Seasonal workers also include workers employed exclusively during the summer. Household and other nonbusiness employees. Household employees and other employees who aren’t performing services in your trade or business are considered employees if they otherwise qualify, as discussed above. A sole proprietor must include both business and nonbusiness employees to determine FTEs, average annual wages, and premiums paid. Ministers. A minister performing services in the exercise of the minister’s ministry is treated as self-employed for social security and Medicare purposes. However, for credit purposes, whether a minister is an employee or self-employed is determined under the common law test for determining worker status. Self-employed ministers aren’t considered employees. Column (b), Employee Hours of Service Enter the total hours of service for the tax year for each employee listed in column (a). Don’t enter more than 2,080 hours for any employee. But enter -0- for seasonal employees who worked 120 or fewer days during the tax year. Employee hours of service. An employee’s hours of service for a year include the following. Each hour for which the employee is paid, or entitled to payment, for the performance of duties for the employer during the employer’s tax year. Each hour for which an employee is paid, or entitled to payment, by the employer on account of a period of time during the employer’s tax year during which no duties are performed due to vacation, holiday, illness, incapacity (including disability), layoff, jury duty, military duty, or leave of absence (except that no more than 160 hours of service are required to be counted for an employee on account of any single continuous period during which the employee performs no duties). To figure the total number of hours of service you must take into account for an employee for the year, you can use any of the following methods. Actual-hours-worked method. Determine actual hours of service from records of hours worked and hours for which payment is made or due (payment is made or due for vacation, holiday, illness, incapacity, etc., as described above). Days-worked equivalency method. Use a days-worked equivalency whereby the employee is credited with 8 hours of service for each day for which the employee would be required to be credited with at least 1 hour of service under the rules described above. Weeks-worked equivalency method. Use a weeks-worked equivalency whereby the employee is credited with 40 hours of service for each week for which the employee would be required to be credited with at least 1 hour of service under the rules described above. Column (c), Employee Wages Paid Complete Worksheet 2 before you complete column (c) of Worksheet 1. Do not complete column (c) if Worksheet 2, line 3, is 25 or more. Enter the total wages paid for the tax year for each employee listed in column (a). But enter -0- for seasonal employees who worked 120 or fewer days during the tax year. Wages, for this purpose, mean wages subject to social security and Medicare tax withholding determined without considering any wage base limit. Worksheet 2. Information Needed To Complete Line 2 (FTEs) Your credit is reduced if you had more than 10 FTEs for the tax year. If you had 25 or more FTEs for the tax year, your credit is reduced to zero. 1. Enter the total employee hours of service from Worksheet 1, column (b) 1. _____ 2. Hours of service per FTE 2. 2,080 3. Full-time equivalent employees. Divide line 1 by line 2. If the result isn’t a whole number (0, 1, 2, etc.), generally round the result down to the next lowest whole number. For example, round 2.99 down to 2. However, if the result is less than one, enter 1. Report this number on Form 8941, line 2 3. _____ Worksheet 3. Information Needed To Complete Line 3 (Average Annual Wages) Your credit is reduced if you paid average annual wages of more than $32,000 for the tax year. If you paid average annual wages of $65,000 or more for the tax year, your credit is reduced to zero. 1. Enter the total employee wages paid from Worksheet 1, column (c) 1. _____ 2. Enter FTEs from Worksheet 2, line 3 2. _____ 3. Average annual wages. Divide line 1 by line 2. If the result isn’t a multiple of $1,000 ($1,000, $2,000, $3,000, etc.), round the result down to the next lowest multiple of $1,000. For example, round $2,999 down to $2,000. Report this amount on Form 8941, line 3 3. _____ Worksheet 4. Information Needed To Complete Lines 4, 5, and 13 and Worksheet 7 If you need more rows, use a separate sheet and include the additional amounts in the totals below. (a) Enrolled Individuals Considered Employees (b) Employer Premiums Paid (c) Adjusted Average Premiums (d) Enrolled Employee Hours of Service 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. Totals: Column (a), Enrolled Individuals Considered Employees Enter the name or other identifying information for each individual listed in column (a) of Worksheet 1 who was enrolled in health insurance coverage you provided to employees during the tax year under a qualifying arrangement. For details, see Health Insurance Coverage and Qualifying Arrangement, earlier. Column (b), Employer Premiums Paid Enter the total employer premiums paid for the tax year for each employee listed in column (a). For details, see Employer Premiums Paid, earlier. Column (c), Adjusted Average Premiums Your credit is reduced if the employer premiums paid are more than the employer premiums that would’ve been paid if individuals considered employees were enrolled in a plan with a premium equal to the average premium for the small group market in the rating area in which the employee enrolls for coverage. The rating area in which an employee enrolls for coverage is generally the rating area where your business is located (based on your primary business address). You will generally have selected a plan in your rating area that covers all employees located within or outside your rating area. However, if you have multiple businesses or operations in multiple states, and have set up plans in more than one SHOP Marketplace, the average premiums may be different for employees enrolled in each SHOP Marketplace. Enter, for each employee listed in column (a), the premiums you would’ve paid if the employee had enrolled in a plan or plans with a total premium equal to the average premium for the small group market in the rating area in which the employee enrolls for coverage. To find the average premium for the small group market in a rating area for tax years beginning in 2024, see the average premium tables at the end of these instructions. Family coverage includes any coverage other than employee-only coverage. Example 4. Assume the same facts that were used in Example 3 . The $60 you contribute each payday toward employee health insurance coverage is 60% ($60 ÷ $100) of the weekly premium for each employee enrolled in employee-only coverage and 24% ($60 ÷ $250) of the weekly premium for each employee enrolled in family coverage. In this situation, the total average premium limitation amounts that apply are 60% of the applicable average premium amounts for each employee enrolled in employee-only coverage and 24% of the applicable average premium amounts for each employee enrolled in family coverage. You have an employee enrolled in employee-only coverage who enrolled for coverage in your local rating area. The applicable employee-only average premium amount for the rating area is $4,940 or $95 ($4,940 ÷ 52) for each weekly payday. The amount you would’ve paid toward this employee’s health insurance coverage based on the average premiums is $57 (60% of $95) each payday. To determine the premiums you would’ve paid for this employee during the tax year if the employee had enrolled in an average premium plan, multiply the number of pay periods during which your employee was enrolled in the health insurance coverage by $57. For example, you would’ve paid $2,964 ($57 × 52) if the employee was enrolled for the entire tax year. You would’ve paid $570 ($57 × 10) if the employee was only enrolled for 10 pay periods. You’ll need an additional set of calculations if the premium amounts changed during the tax year. Column (d), Enrolled Employee Hours of Service Don’t complete column (d) of Worksheet 4 if Form 8941, line 12, is zero. Enter the amount from column (b) of Worksheet 1 for each employee listed in column (a) of Worksheet 4. Worksheet 5. Information Needed To Complete Line 8 (If Line 2 Is More Than 10) 1. Enter the amount from Form 8941, line 7 1. _____ 2. Enter the number from Form 8941, line 2 2. _____ 3. Subtract 10 from line 2 3. _____ 4. Divide line 3 by 15. Enter the result as a decimal (rounded to at least 3 places) 4. _____ 5. Multiply line 1 by line 4 5. _____ 6. Subtract line 5 from line 1. Report this amount on Form 8941, line 8 6. _____ Worksheet 6. Information Needed To Complete Line 9 (If Line 3 Is More Than $32,000) 1. Enter the amount from Form 8941, line 8 1. _____ 2. Enter the amount from Form 8941, line 7 2. _____ 3. Enter the amount from Form 8941, line 3 3. _____ 4. Subtract $32,400 from line 3 4. _____ 5. Divide line 4 by $32,400. Enter the result as a decimal (rounded to at least 3 places) 5. _____ 6. Multiply line 2 by line 5 6. _____ 7. Subtract line 6 from line 1. Report this amount on Form 8941, line 9 7. _____ Line 10 Enter the total amount of any state premium subsidies paid and any state tax credits available to you for premiums included on line 4. For details, see State Premium Subsidy and Tax Credit Limitation, earlier. Worksheet 7. Information Needed To Complete Line 14 (If Line 12 Is More Than Zero) 1. Enter the total enrolled employee hours of service from Worksheet 4, column (d) 1. _____ 2. Hours of service per FTE 2. 2,080 3. Divide line 1 by line 2. If the result isn’t a whole number (0, 1, 2, etc.), generally round the result down to the next lowest whole number. For example, round 2.99 down to 2. However, if the result is less than one, enter 1. Report this number on Form 8941, line 14 3. _____ Line 15 Enter any credit for small employer health insurance premiums from: Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc., box 15 (code BA); Schedule K-1 (Form 1120-S), Shareholder's Share of Income, Deductions, Credits, etc., box 13 (code BA); Schedule K-1 (Form 1041), Beneficiary’s Share of Income, Deductions, Credits, etc., box 13 (code G); and Form 1099-PATR, Taxable Distributions Received From Cooperatives, box 12, or other notice of credit allocation. Partnerships, S corporations, cooperatives, estates, trusts, and tax-exempt eligible small employers report the above credits on line 15. All other filers figuring a separate credit on earlier lines also report the above credits on line 15. All others not using earlier lines to figure a separate credit must report the above credits directly on Form 3800, Part lll, line 4h. Line 17 Cooperatives. A cooperative described in section 1381(a) must allocate to its patrons the credit in excess of its tax liability. Therefore, to figure the unused amount of the credit allocated to patrons, the cooperative must first figure its tax liability. While any excess is allocated to patrons, any credit recapture applies as if the cooperative had claimed the entire credit. If the cooperative is subject to the passive activity rules, include on line 15 any credit for small employer health insurance premiums from passive activities disallowed for prior years and carried forward to this year. Complete Form 8810, Corporate Passive Activity Loss and Credit Limitations, to determine the allowed credit that must be allocated to patrons. For details, see the Instructions for Form 8810. Estates and trusts. Allocate the credit on line 16 between the estate or trust and the beneficiaries in the same proportion as income was allocated and enter the beneficiaries’ share on line 17. If the estate or trust is subject to the passive activity rules, include on line 15 any credit for small employer health insurance premiums from passive activities disallowed for prior years and carried forward to this year. Complete Form 8582-CR, Passive Activity Credit Limitations, to determine the allowed credit that must be allocated between the estate or trust and the beneficiaries. For details, see the Instructions for Form 8582-CR. Line 19 Enter the total amount of certain payroll taxes. Payroll taxes, for this purpose, mean only the following taxes. Federal income taxes the tax-exempt employer was required to withhold from employees’ wages in calendar year 2024. Medicare taxes the tax-exempt employer was required to withhold from employees’ wages in calendar year 2024. Medicare taxes the tax-exempt employer was required to pay for calendar year 2024. Instructions for Form 8941 - Notices Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for individual and business taxpayers filing this form is approved under OMB control number 1545-0074 and 1545-0123 and is included in the estimates shown in the instructions for their individual and business income tax return. The estimated burden for all other taxpayers who file this form is shown below. Recordkeeping 8 hr., 8 min. Learning about the law or the form 1 hr., 2 min. Preparing and sending the form to the IRS 2 hr., 5 min. If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. See the instructions for the tax return with which this form is filed. Instructions for Form 8941 - Additional Material Average Premiums Needed To Figure Adjusted Amounts on Worksheet 4 The following tables list the average premiums for the small group market in each rating area generally listed by county for each state for tax years beginning in 2024. Alabama County Employee- Only Dependent, Family, etc. Autauga 8,741 23,453 Baldwin 8,328 20,937 Barbour 8,328 20,937 Bibb 8,073 22,250 Blount 8,073 22,250 Bullock 8,328 20,937 Butler 8,328 20,937 Calhoun 7,635 20,924 Chambers 8,328 20,937 Cherokee 8,328 20,937 Chilton 8,073 22,250 Choctaw 8,328 20,937 Clarke 8,328 20,937 Clay 8,328 20,937 Cleburne 8,328 20,937 Coffee 8,328 20,937 Colbert 8,710 22,810 Conecuh 8,328 20,937 Coosa 8,328 20,937 Covington 8,328 20,937 Crenshaw 8,328 20,937 Cullman 8,328 20,937 Dale 8,328 20,937 Dallas 8,328 20,937 DeKalb 8,328 20,937 Elmore 8,741 23,453 Escambia 8,328 20,937 Etowah 7,572 22,226 Fayette 8,328 20,937 Franklin 8,328 20,937 Geneva 8,057 22,014 Greene 8,200 21,879 Hale 8,200 21,879 Henry 8,057 22,014 Houston 8,057 22,014 Jackson 8,328 20,937 Jefferson 8,073 22,250 Lamar 8,328 20,937 Lauderdale 8,710 22,810 Lawrence 8,446 21,495 Lee 7,726 20,656 Limestone 8,306 23,301 Lowndes 8,741 23,453 Macon 8,328 20,937 Madison 8,306 23,301 Marengo 8,328 20,937 Marion 8,328 20,937 Marshall 8,328 20,937 Mobile 8,215 22,163 Monroe 8,328 20,937 Montgomery 8,741 23,453 Morgan 8,446 21,495 Perry 8,328 20,937 Pickens 8,328 20,937 Pike 8,328 20,937 Randolph 8,328 20,937 Russell 8,401 21,352 Shelby 8,073 22,250 St. Clair 8,073 22,250 Sumter 8,328 20,937 Talladega 8,328 20,937 Tallapoosa 8,328 20,937 Tuscaloosa 8,200 21,879 Walker 8,073 22,250 Washington 8,328 20,937 Wilcox 8,328 20,937 Winston 8,328 20,937 Alaska County Employee- Only Dependent, Family, etc. Aleutians East 12,563 33,209 Aleutians West 12,563 33,209 Anchorage 11,682 31,718 Bethel 11,682 31,718 Bristol Bay 12,563 33,209 Denali 12,563 33,209 Dillingham 11,682 31,718 Fairbanks North Star 12,563 33,209 Haines 12,288 35,134 Hoonah-Angoon 12,288 35,134 Juneau 12,288 35,134 Kenai Peninsula 12,563 33,209 Ketchikan Gateway 12,288 35,134 Kodiak Island 12,563 33,209 Lake and Peninsula 12,563 33,209 Matanuska Susitna 12,563 33,209 Nome 12,563 33,209 North Slope 12,563 33,209 Northwest Arctic 12,563 33,209 Petersburg 12,288 35,134 Prince of Wales-Hyder 12,288 35,134 Sitka 12,288 35,134 Skagway 12,288 35,134 Southeast Fairbanks 12,563 33,209 Valdez Cordova 11,682 31,718 Wade Hampton 12,563 33,209 Wrangell City and Borough 12,288 35,134 Yakutat 12,563 33,209 Yukon Koyukuk 12,563 33,209 Arizona County Employee- Only Dependent, Family, etc. Apache 8,205 23,802 Cochise 7,861 21,771 Coconino 8,205 23,802 Gila 7,803 20,592 Graham 7,861 21,771 Greenlee 7,861 21,771 La Paz 8,893 24,548 Maricopa 7,510 22,558 Mohave 8,205 23,802 Navajo 8,205 23,802 Pima 7,513 21,227 Pinal 7,803 20,592 Santa Cruz 7,513 21,227 Yavapai 8,154 21,670 Yuma 8,893 24,548 Arkansas County Employee- Only Dependent, Family, etc. Arkansas 7,140 18,250 Ashley 7,140 18,250 Baxter 7,244 21,429 Benton 7,244 21,429 Boone 7,244 21,429 Bradley 7,140 18,250 Calhoun 7,695 23,029 Carroll 7,244 21,429 Chicot 7,140 18,250 Clark 7,180 21,558 Clay 7,751 21,560 Cleburne 7,231 19,797 Cleveland 7,140 18,250 Columbia 7,695 23,029 Conway 7,231 19,797 Craighead 7,751 21,560 Crawford 6,714 21,788 Crittenden 7,751 21,560 Cross 7,751 21,560 Dallas 7,140 18,250 Desha 7,140 18,250 Drew 7,140 18,250 Faulkner 7,231 19,797 Franklin 6,714 21,788 Fulton 7,751 21,560 Garland 7,180 21,558 Grant 7,231 19,797 Greene 7,751 21,560 Hempstead 7,695 23,029 Hot Spring 7,180 21,558 Howard 7,695 23,029 Independence 7,751 21,560 Izard 7,751 21,560 Jackson 7,751 21,560 Jefferson 7,140 18,250 Johnson 6,714 21,788 Lafayette 7,695 23,029 Lawrence 7,751 21,560 Lee 7,140 18,250 Lincoln 7,140 18,250 Little River 7,695 23,029 Logan 6,714 21,788 Lonoke 7,231 19,797 Madison 7,244 21,429 Marion 7,244 21,429 Miller 7,695 23,029 Mississippi 7,751 21,560 Monroe 7,140 18,250 Montgomery 7,180 21,558 Nevada 7,695 23,029 Newton 7,244 21,429 Ouachita 7,695 23,029 Perry 7,231 19,797 Phillips 7,140 18,250 Pike 7,180 21,558 Poinsett 7,751 21,560 Polk 6,714 21,788 Pope 7,231 19,797 Prairie 7,231 19,797 Pulaski 7,231 19,797 Randolph 7,751 21,560 Saline 7,231 19,797 Scott 6,714 21,788 Searcy 7,244 21,429 Sebastian 6,714 21,788 Sevier 7,695 23,029 Sharp 7,751 21,560 St. Francis 7,751 21,560 Stone 7,751 21,560 Union 7,695 23,029 Van Buren 7,231 19,797 Washington 7,244 21,429 White 7,231 19,797 Woodruff 7,751 21,560 Yell 7,231 19,797 California County Employee- Only Dependent, Family, etc. Alameda 9,991 26,876 Alpine 9,825 23,668 Amador 9,825 23,668 Butte 9,825 23,668 Calaveras 9,825 23,668 Colusa 9,825 23,668 Contra Costa 9,461 26,914 Del Norte 9,825 23,668 El Dorado 8,406 24,340 Fresno 8,250 25,788 Glenn 9,825 23,668 Humboldt 9,825 23,668 Imperial 8,038 22,422 Inyo 8,038 22,422 Kern 8,576 20,941 Kings 8,250 25,788 Lake 9,825 23,668 Lassen 9,825 23,668 Los Angeles 8,516 24,150 Madera 8,250 25,788 Marin 8,673 24,682 Mariposa 9,008 24,693 Mendocino 9,825 23,668 Merced 9,008 24,693 Modoc 9,825 23,668 Mono 8,038 22,422 Monterey 9,395 26,386 Napa 8,673 24,682 Nevada 9,825 23,668 Orange 9,098 26,021 Placer 8,406 24,340 Plumas 9,825 23,668 Riverside 8,823 24,188 Sacramento 8,406 24,340 San Benito 9,395 26,386 San Bernardino 8,823 24,188 San Diego 8,224 22,479 San Francisco 9,194 32,092 San Joaquin 9,008 24,693 San Luis Obispo 8,551 25,169 San Mateo 10,893 30,804 Santa Barbara 8,551 25,169 Santa Clara 9,709 28,911 Santa Cruz 9,395 26,386 Shasta 9,825 23,668 Sierra 9,825 23,668 Siskiyou 9,825 23,668 Solano 8,673 24,682 Sonoma 8,673 24,682 Stanislaus 9,008 24,693 Sutter 9,825 23,668 Tehama 9,825 23,668 Trinity 9,825 23,668 Tulare 9,008 24,693 Tuolumne 9,825 23,668 Ventura 8,551 25,169 Yolo 8,406 24,340 Yuba 9,825 23,668 Colorado County Employee- Only Dependent, Family, etc. Adams 8,504 21,656 Alamosa 8,633 23,653 Arapahoe 8,504 21,656 Archuleta 8,569 24,827 Baca 8,633 23,653 Bent 8,633 23,653 Boulder 8,665 22,089 Broomfield 8,504 21,656 Chaffee 8,633 23,653 Cheyenne 8,633 23,653 Clear Creek 8,504 21,656 Conejos 8,633 23,653 Costilla 8,633 23,653 Crowley 8,633 23,653 Custer 8,633 23,653 Delta 8,569 24,827 Denver 8,504 21,656 Dolores 8,569 24,827 Douglas 8,504 21,656 Eagle 7,932 24,678 El Paso 7,425 22,503 Elbert 8,504 21,656 Fremont 8,633 23,653 Garfield 7,932 24,678 Gilpin 8,504 21,656 Grand 8,569 24,827 Gunnison 8,569 24,827 Hinsdale 8,569 24,827 Huerfano 8,633 23,653 Jackson 8,569 24,827 Jefferson 8,504 21,656 Kiowa 8,633 23,653 Kit Carson 8,633 23,653 La Plata 8,569 24,827 Lake 8,569 24,827 Larimer 8,694 20,373 Las Animas 8,633 23,653 Lincoln 8,633 23,653 Logan 9,459 25,901 Mesa 9,910 22,125 Mineral 8,633 23,653 Moffat 8,569 24,827 Montezuma 8,569 24,827 Montrose 8,569 24,827 Morgan 9,459 25,901 Otero 8,633 23,653 Ouray 8,569 24,827 Park 8,504 21,656 Phillips 9,459 25,901 Pitkin 7,932 24,678 Prowers 8,633 23,653 Pueblo 8,421 21,282 Rio Blanco 8,569 24,827 Rio Grande 8,633 23,653 Routt 8,569 24,827 Saguache 8,633 23,653 San Juan 8,569 24,827 San Miguel 8,569 24,827 Sedgwick 9,459 25,901 Summit 7,932 24,678 Teller 7,425 22,503 Washington 9,459 25,901 Weld 8,816 26,016 Yuma 9,459 25,901 Connecticut County Employee- Only Dependent, Family, etc. Fairfield 9,847 29,578 Hartford 9,002 26,680 Litchfield 8,793 28,343 Middlesex 9,071 27,136 New Haven 9,794 29,443 New London 10,375 25,787 Tolland 9,085 25,131 Windham 9,637 31,760 Delaware County Employee- Only Dependent, Family, etc. All 8,846 23,764 District of Columbia County Employee- Only Dependent, Family, etc. All 9,368 28,176 Florida County Employee- Only Dependent, Family, etc. Alachua 8,574 22,734 Baker 7,973 24,191 Bay 8,052 21,468 Bradford 8,111 24,389 Brevard 9,160 26,969 Broward 8,175 23,328 Calhoun 8,179 24,235 Charlotte 8,533 25,787 Citrus 8,060 24,117 Clay 7,995 23,813 Collier 7,988 29,682 Columbia 8,606 25,617 DeSoto 8,161 25,090 Dixie 8,049 23,261 Duval 8,681 26,581 Escambia 8,119 24,945 Flagler 8,811 24,301 Franklin 8,293 25,489 Gadsden 8,215 24,406 Gilchrist 8,214 24,798 Glades 8,262 25,093 Gulf 8,395 24,880 Hamilton 8,080 24,470 Hardee 7,947 23,424 Hendry 8,408 25,031 Hernando 8,893 23,963 Highlands 8,547 25,569 Hillsborough 7,958 25,175 Holmes 8,083 23,872 Indian River 8,085 24,108 Jackson 7,785 22,810 Jefferson 8,349 23,916 Lafayette 8,166 23,429 Lake 9,660 24,889 Lee 8,269 25,057 Leon 9,847 28,653 Levy 7,897 24,443 Liberty 8,032 23,563 Madison 8,249 24,855 Manatee 7,718 21,046 Marion 7,167 20,829 Martin 8,016 24,627 Miami-Dade 8,264 24,940 Monroe 8,436 25,476 Nassau 8,332 23,044 Okaloosa 8,059 28,477 Okeechobee 8,534 25,640 Orange 7,953 22,301 Osceola 8,438 24,353 Palm Beach 8,603 28,912 Pasco 7,525 23,362 Pinellas 8,194 23,018 Polk 9,577 24,469 Putnam 8,213 24,383 Santa Rosa 7,980 23,369 Sarasota 7,958 24,513 Seminole 7,715 20,895 St. Johns 10,257 27,879 St. Lucie 7,591 21,601 Sumter 8,329 24,392 Suwannee 8,117 24,652 Taylor 8,601 24,732 Union 8,069 24,395 Volusia 8,915 22,545 Wakulla 8,092 24,704 Walton 8,033 23,143 Washington 8,243 24,709 Georgia County Employee- Only Dependent, Family, etc. Appling 10,583 27,444 Atkinson 8,296 26,061 Bacon 8,995 24,100 Baker 9,035 25,176 Baldwin 9,240 24,458 Banks 8,493 22,594 Barrow 9,031 21,237 Bartow 8,799 22,877 Ben Hill 8,599 24,744 Berrien 8,599 24,744 Bibb 8,882 20,662 Bleckley 8,882 20,662 Brantley 8,995 24,100 Brooks 8,599 24,744 Bryan 10,583 27,444 Bulloch 10,583 27,444 Burke 8,370 20,462 Butts 8,799 22,877 Calhoun 9,035 25,176 Camden 8,995 24,100 Candler 10,583 27,444 Carroll 9,728 28,180 Catoosa 9,171 24,214 Charlton 8,995 24,100 Chatham 10,583 27,444 Chattahoochee 8,306 21,721 Chattooga 8,654 22,433 Cherokee 8,799 22,877 Clarke 9,031 21,237 Clay 9,035 25,176 Clayton 8,799 22,877 Clinch 8,599 24,744 Cobb 8,799 22,877 Coffee 8,296 26,061 Colquitt 8,599 24,744 Columbia 8,370 20,462 Cook 8,599 24,744 Coweta 8,799 22,877 Crawford 8,882 20,662 Crisp 9,035 25,176 Dade 9,171 24,214 Dawson 8,493 22,594 Decatur 8,599 24,744 DeKalb 8,799 22,877 Dodge 8,882 20,662 Dooly 8,882 20,662 Dougherty 9,035 25,176 Douglas 8,799 22,877 Early 8,599 24,744 Echols 8,599 24,744 Effingham 10,583 27,444 Elbert 9,031 21,237 Emanuel 8,370 20,462 Evans 10,583 27,444 Fannin 8,899 23,245 Fayette 8,799 22,877 Floyd 8,654 22,433 Forsyth 8,799 22,877 Franklin 8,493 22,594 Fulton 8,799 22,877 Gilmer 8,654 22,433 Glascock 8,370 20,462 Glynn 8,995 24,100 Gordon 8,654 22,433 Grady 8,599 24,744 Greene 9,031 21,237 Gwinnett 8,799 22,877 Habersham 8,493 22,594 Hall 8,493 22,594 Hancock 9,240 24,458 Haralson 9,728 28,180 Harris 8,306 21,721 Hart 8,493 22,594 Heard 9,728 28,180 Henry 8,799 22,877 Houston 8,882 20,662 Irwin 8,599 24,744 Jackson 9,031 21,237 Jasper 8,799 22,877 Jeff Davis 8,296 26,061 Jefferson 8,370 20,462 Jenkins 8,370 20,462 Johnson 8,296 26,061 Jones 8,882 20,662 Lamar 8,799 22,877 Lanier 8,599 24,744 Laurens 8,296 26,061 Lee 9,035 25,176 Liberty 10,583 27,444 Lincoln 8,370 20,462 Long 10,583 27,444 Lowndes 8,599 24,744 Lumpkin 8,493 22,594 Macon 8,306 21,721 Madison 9,031 21,237 Marion 8,306 21,721 McDuffie 8,370 20,462 McIntosh 8,995 24,100 Meriwether 8,306 21,721 Miller 8,599 24,744 Mitchell 9,035 25,176 Monroe 8,882 20,662 Montgomery 8,296 26,061 Morgan 9,031 21,237 Murray 8,899 23,245 Muscogee 8,306 21,721 Newton 8,799 22,877 Oconee 9,031 21,237 Oglethorpe 9,031 21,237 Paulding 8,799 22,877 Peach 8,882 20,662 Pickens 8,654 22,433 Pierce 8,995 24,100 Pike 8,799 22,877 Polk 8,654 22,433 Pulaski 8,882 20,662 Putnam 8,882 20,662 Quitman 8,306 21,721 Rabun 8,493 22,594 Randolph 9,035 25,176 Richmond 8,370 20,462 Rockdale 8,799 22,877 Schley 9,035 25,176 Screven 10,583 27,444 Seminole 8,599 24,744 Spalding 8,799 22,877 Stephens 8,493 22,594 Stewart 8,306 21,721 Sumter 9,035 25,176 Talbot 8,306 21,721 Taliaferro 8,370 20,462 Tattnall 10,583 27,444 Taylor 8,306 21,721 Telfair 8,296 26,061 Terrell 9,035 25,176 Thomas 8,599 24,744 Tift 8,599 24,744 Toombs 8,296 26,061 Towns 8,493 22,594 Treutlen 8,296 26,061 Troup 8,306 21,721 Turner 8,599 24,744 Twiggs 8,882 20,662 Union 8,493 22,594 Upson 8,306 21,721 Walker 9,171 24,214 Walton 8,799 22,877 Ware 8,995 24,100 Warren 8,370 20,462 Washington 9,240 24,458 Wayne 8,995 24,100 Webster 8,306 21,721 Wheeler 8,296 26,061 White 8,493 22,594 Whitfield 8,899 23,245 Wilcox 8,882 20,662 Wilkes 8,370 20,462 Wilkinson 9,240 24,458 Worth 9,035 25,176 Hawaii County Employee- Only Dependent, Family, etc. All 8,011 22,871 Idaho County Employee- Only Dependent, Family, etc. Ada 7,370 18,558 Adams 7,815 19,674 Bannock 8,437 18,200 Bear Lake 8,437 18,200 Benewah 7,039 16,122 Bingham 8,437 18,200 Blaine 6,966 18,948 Boise 7,815 19,674 Bonner 7,039 16,122 Bonneville 7,965 20,506 Boundary 7,039 16,122 Butte 8,437 18,200 Camas 6,966 18,948 Canyon 7,815 19,674 Caribou 8,437 18,200 Cassia 6,966 18,948 Clark 7,965 20,506 Clearwater 8,172 19,086 Custer 8,437 18,200 Elmore 7,815 19,674 Franklin 8,437 18,200 Fremont 7,965 20,506 Gem 7,815 19,674 Gooding 6,966 18,948 Idaho 8,172 19,086 Jefferson 7,965 20,506 Jerome 6,966 18,948 Kootenai 7,039 16,122 Latah 7,039 16,122 Lemhi 7,965 20,506 Lewis 8,172 19,086 Lincoln 6,966 18,948 Madison 7,965 20,506 Minidoka 6,966 18,948 Nez Perce 8,172 19,086 Oneida 8,437 18,200 Owyhee 7,815 19,674 Payette 7,815 19,674 Power 8,437 18,200 Shoshone 7,039 16,122 Teton 7,965 20,506 Twin Falls 6,966 18,948 Valley 7,815 19,674 Washington 7,815 19,674 Illinois County Employee- Only Dependent, Family, etc. Adams 8,465 23,011 Alexander 9,777 25,949 Bond 8,687 25,047 Boone 8,972 22,362 Brown 8,465 23,011 Bureau 8,243 25,623 Calhoun 8,687 25,047 Carroll 8,972 22,362 Cass 8,465 23,011 Champaign 9,646 25,054 Christian 8,465 23,011 Clark 9,646 25,054 Clay 9,777 25,949 Clinton 8,687 25,047 Coles 9,646 25,054 Cook 8,729 24,808 Crawford 9,777 25,949 Cumberland 9,646 25,054 DeKalb 8,972 22,362 DeWitt 9,902 24,851 Douglas 9,646 25,054 DuPage 8,977 25,172 Edgar 9,646 25,054 Edwards 9,777 25,949 Effingham 9,777 25,949 Fayette 9,777 25,949 Ford 9,646 25,054 Franklin 9,777 25,949 Fulton 8,744 25,140 Gallatin 9,777 25,949 Greene 8,687 25,047 Grundy 9,101 21,765 Hamilton 9,777 25,949 Hancock 8,243 25,623 Hardin 9,777 25,949 Henderson 8,243 25,623 Henry 8,243 25,623 Iroquois 9,646 25,054 Jackson 9,777 25,949 Jasper 9,777 25,949 Jefferson 9,777 25,949 Jersey 8,687 25,047 Jo Daviess 8,972 22,362 Johnson 9,777 25,949 Kane 8,977 25,172 Kankakee 9,101 21,765 Kendall 9,101 21,765 Knox 8,744 25,140 Lake 8,536 25,135 LaSalle 8,744 25,140 Lawrence 9,777 25,949 Lee 8,972 22,362 Livingston 9,902 24,851 Logan 8,465 23,011 Macon 8,465 23,011 Macoupin 8,687 25,047 Madison 8,984 26,654 Marion 9,777 25,949 Marshall 8,744 25,140 Mason 8,465 23,011 Massac 9,777 25,949 McDonough 8,744 25,140 McHenry 8,536 25,135 McLean 9,902 24,851 Menard 8,465 23,011 Mercer 8,243 25,623 Monroe 8,984 26,654 Montgomery 8,687 25,047 Morgan 8,465 23,011 Moultrie 8,465 23,011 Ogle 8,972 22,362 Peoria 8,744 25,140 Perry 9,777 25,949 Piatt 9,646 25,054 Pike 8,465 23,011 Pope 9,777 25,949 Pulaski 9,777 25,949 Putnam 8,744 25,140 Randolph 8,687 25,047 Richland 9,777 25,949 Rock Island 8,243 25,623 Saline 9,777 25,949 Sangamon 8,465 23,011 Schuyler 8,465 23,011 Scott 8,465 23,011 Shelby 8,465 23,011 St. Clair 8,984 26,654 Stark 8,744 25,140 Stephenson 8,972 22,362 Tazewell 8,744 25,140 Union 9,777 25,949 Vermilion 9,646 25,054 Wabash 9,777 25,949 Warren 8,243 25,623 Washington 8,687 25,047 Wayne 9,777 25,949 White 9,777 25,949 Whiteside 8,243 25,623 Will 9,101 21,765 Williamson 9,777 25,949 Winnebago 8,972 22,362 Woodford 8,744 25,140 Indiana County Employee- Only Dependent, Family, etc. Adams 8,481 23,214 Allen 8,709 24,189 Bartholomew 7,972 23,203 Benton 8,516 25,391 Blackford 8,548 25,410 Boone 8,559 25,255 Brown 8,560 27,709 Carroll 9,016 26,016 Cass 9,034 21,897 Clark 7,522 22,444 Clay 8,780 24,472 Clinton 9,016 26,016 Crawford 7,522 22,444 Daviess 8,271 25,780 Dearborn 9,246 24,245 Decatur 7,972 23,203 DeKalb 8,481 23,214 Delaware 8,548 25,410 Dubois 8,271 25,780 Elkhart 8,456 22,896 Fayette 8,795 26,531 Floyd 7,522 22,444 Fountain 9,016 26,016 Franklin 9,246 24,245 Fulton 9,034 21,897 Gibson 9,588 24,463 Grant 8,548 25,410 Greene 8,271 25,780 Hamilton 8,559 25,255 Hancock 8,795 26,531 Harrison 7,522 22,444 Hendricks 8,559 25,255 Henry 8,795 26,531 Howard 9,034 21,897 Huntington 8,481 23,214 Jackson 7,972 23,203 Jasper 8,516 25,391 Jay 8,548 25,410 Jefferson 7,522 22,444 Jennings 7,972 23,203 Johnson 8,560 27,709 Knox 8,271 25,780 Kosciusko 8,456 22,896 LaGrange 8,481 23,214 Lake 8,474 23,469 LaPorte 8,474 23,469 Lawrence 8,560 27,709 Madison 8,795 26,531 Marion 8,559 25,255 Marshall 8,456 22,896 Martin 8,271 25,780 Miami 9,034 21,897 Monroe 8,560 27,709 Montgomery 9,016 26,016 Morgan 8,559 25,255 Newton 8,516 25,391 Noble 8,481 23,214 Ohio 9,246 24,245 Orange 8,271 25,780 Owen 8,560 27,709 Parke 8,780 24,472 Perry 8,271 25,780 Pike 8,271 25,780 Porter 8,474 23,469 Posey 9,588 24,463 Pulaski 9,034 21,897 Putnam 9,016 26,016 Randolph 8,548 25,410 Ripley 9,246 24,245 Rush 7,972 23,203 Scott 7,522 22,444 Shelby 8,559 25,255 Spencer 8,271 25,780 St. Joseph 8,456 22,896 Starke 8,456 22,896 Steuben 8,481 23,214 Sullivan 8,780 24,472 Switzerland 9,246 24,245 Tippecanoe 9,016 26,016 Tipton 9,016 26,016 Union 8,795 26,531 Vanderburgh 9,588 24,463 Vermillion 8,780 24,472 Vigo 8,780 24,472 Wabash 8,481 23,214 Warren 8,516 25,391 Warrick 9,588 24,463 Washington 7,522 22,444 Wayne 8,795 26,531 Wells 8,481 23,214 White 8,516 25,391 Whitley 8,481 23,214 Iowa County Employee- Only Dependent, Family, etc. Adair 8,697 21,249 Adams 8,697 21,249 Allamakee 8,404 23,443 Appanoose 8,218 20,576 Audubon 8,697 21,249 Benton 8,640 23,258 Black Hawk 8,640 23,258 Boone 7,966 23,547 Bremer 8,404 23,443 Buchanan 8,640 23,258 Buena Vista 8,772 22,897 Butler 8,404 23,443 Calhoun 7,966 23,547 Carroll 7,966 23,547 Cass 8,697 21,249 Cedar 8,640 23,258 Cerro Gordo 8,404 23,443 Cherokee 8,772 22,897 Chickasaw 8,404 23,443 Clarke 8,697 21,249 Clay 8,772 22,897 Clayton 8,640 23,258 Clinton 8,640 23,258 Crawford 8,772 22,897 Dallas 8,281 23,344 Davis 8,218 20,576 Decatur 8,697 21,249 Delaware 8,640 23,258 Des Moines 8,218 20,576 Dickinson 8,772 22,897 Dubuque 8,640 23,258 Emmet 8,404 23,443 Fayette 8,404 23,443 Floyd 8,404 23,443 Franklin 8,404 23,443 Fremont 8,697 21,249 Greene 7,966 23,547 Grundy 7,966 23,547 Guthrie 8,697 21,249 Hamilton 7,966 23,547 Hancock 8,404 23,443 Hardin 7,966 23,547 Harrison 8,697 21,249 Henry 8,218 20,576 Howard 8,404 23,443 Humboldt 8,404 23,443 Ida 8,772 22,897 Iowa 8,640 23,258 Jackson 8,640 23,258 Jasper 8,281 23,344 Jefferson 8,218 20,576 Johnson 8,640 23,258 Jones 8,640 23,258 Keokuk 8,218 20,576 Kossuth 8,404 23,443 Lee 8,218 20,576 Linn 8,640 23,258 Louisa 8,218 20,576 Lucas 8,218 20,576 Lyon 8,772 22,897 Madison 8,281 23,344 Mahaska 8,218 20,576 Marion 8,281 23,344 Marshall 7,966 23,547 Mills 8,697 21,249 Mitchell 8,404 23,443 Monona 8,772 22,897 Monroe 8,218 20,576 Montgomery 8,697 21,249 Muscatine 8,218 20,576 O'Brien 8,772 22,897 Osceola 8,772 22,897 Page 8,697 21,249 Palo Alto 8,772 22,897 Plymouth 8,772 22,897 Pocahontas 8,772 22,897 Polk 8,281 23,344 Pottawattamie 8,697 21,249 Poweshiek 7,966 23,547 Ringgold 8,697 21,249 Sac 8,772 22,897 Scott 8,640 23,258 Shelby 8,697 21,249 Sioux 8,772 22,897 Story 7,966 23,547 Tama 7,966 23,547 Taylor 8,697 21,249 Union 8,697 21,249 Van Buren 8,218 20,576 Wapello 8,218 20,576 Warren 8,281 23,344 Washington 8,218 20,576 Wayne 8,218 20,576 Webster 7,966 23,547 Winnebago 8,404 23,443 Winneshiek 8,404 23,443 Woodbury 8,772 22,897 Worth 8,404 23,443 Wright 8,404 23,443 Kansas County Employee- Only Dependent, Family, etc. Allen 7,646 19,378 Anderson 7,618 19,947 Atchison 7,618 19,947 Barber 6,640 20,210 Barton 7,246 21,412 Bourbon 7,646 19,378 Brown 7,618 19,947 Butler 7,303 20,982 Chase 7,303 20,982 Chautauqua 7,303 20,982 Cherokee 7,646 19,378 Cheyenne 7,246 21,412 Clark 6,640 20,210 Clay 6,958 19,361 Cloud 6,958 19,361 Coffey 7,618 19,947 Comanche 6,640 20,210 Cowley 7,303 20,982 Crawford 7,646 19,378 Decatur 7,246 21,412 Dickinson 6,958 19,361 Doniphan 7,618 19,947 Douglas 7,618 19,947 Edwards 6,640 20,210 Elk 7,303 20,982 Ellis 7,246 21,412 Ellsworth 6,958 19,361 Finney 6,640 20,210 Ford 6,640 20,210 Franklin 7,618 19,947 Geary 6,958 19,361 Gove 7,246 21,412 Graham 7,246 21,412 Grant 6,640 20,210 Gray 6,640 20,210 Greeley 7,246 21,412 Greenwood 7,303 20,982 Hamilton 6,640 20,210 Harper 7,303 20,982 Harvey 7,303 20,982 Haskell 6,640 20,210 Hodgeman 6,640 20,210 Jackson 7,618 19,947 Jefferson 7,618 19,947 Jewell 6,958 19,361 Johnson 8,105 20,832 Kearny 6,640 20,210 Kingman 7,303 20,982 Kiowa 6,640 20,210 Labette 7,646 19,378 Lane 7,246 21,412 Leavenworth 8,105 20,832 Lincoln 6,958 19,361 Linn 7,618 19,947 Logan 7,246 21,412 Lyon 7,618 19,947 Marion 7,303 20,982 Marshall 7,618 19,947 McPherson 7,303 20,982 Meade 6,640 20,210 Miami 8,105 20,832 Mitchell 6,958 19,361 Montgomery 7,303 20,982 Morris 6,958 19,361 Morton 6,640 20,210 Nemaha 7,618 19,947 Neosho 7,646 19,378 Ness 7,246 21,412 Norton 7,246 21,412 Osage 7,618 19,947 Osborne 7,246 21,412 Ottawa 6,958 19,361 Pawnee 6,640 20,210 Phillips 7,246 21,412 Pottawatomie 7,618 19,947 Pratt 6,640 20,210 Rawlins 7,246 21,412 Reno 7,303 20,982 Republic 6,958 19,361 Rice 7,303 20,982 Riley 6,958 19,361 Rooks 7,246 21,412 Rush 7,246 21,412 Russell 7,246 21,412 Saline 6,958 19,361 Scott 7,246 21,412 Sedgwick 7,303 20,982 Seward 6,640 20,210 Shawnee 7,618 19,947 Sheridan 7,246 21,412 Sherman 7,246 21,412 Smith 7,246 21,412 Stafford 6,640 20,210 Stanton 6,640 20,210 Stevens 6,640 20,210 Sumner 7,303 20,982 Thomas 7,246 21,412 Trego 7,246 21,412 Wabaunsee 7,618 19,947 Wallace 7,246 21,412 Washington 6,958 19,361 Wichita 7,246 21,412 Wilson 7,303 20,982 Woodson 7,646 19,378 Wyandotte 8,105 20,832 Kentucky County Employee- Only Dependent, Family, etc. Adair 7,995 23,900 Allen 7,995 23,900 Anderson 7,342 21,758 Ballard 9,237 20,839 Barren 7,995 23,900 Bath 7,628 23,016 Bell 8,511 27,031 Boone 7,287 22,920 Bourbon 7,342 21,758 Boyd 7,628 23,016 Boyle 7,342 21,758 Bracken 7,628 23,016 Breathitt 8,511 27,031 Breckinridge 7,433 23,472 Bullitt 7,433 23,472 Butler 7,995 23,900 Caldwell 9,237 20,839 Calloway 9,237 20,839 Campbell 7,287 22,920 Carlisle 9,237 20,839 Carroll 7,433 23,472 Carter 7,628 23,016 Casey 7,995 23,900 Christian 8,681 26,611 Clark 7,342 21,758 Clay 8,511 27,031 Clinton 7,995 23,900 Crittenden 9,237 20,839 Cumberland 7,995 23,900 Daviess 8,681 26,611 Edmonson 7,995 23,900 Elliott 7,628 23,016 Estill 7,342 21,758 Fayette 7,342 21,758 Fleming 7,628 23,016 Floyd 8,511 27,031 Franklin 7,342 21,758 Fulton 9,237 20,839 Gallatin 7,287 22,920 Garrard 7,342 21,758 Grant 7,287 22,920 Graves 9,237 20,839 Grayson 7,433 23,472 Green 7,995 23,900 Greenup 7,628 23,016 Hancock 8,681 26,611 Hardin 7,433 23,472 Harlan 8,511 27,031 Harrison 7,342 21,758 Hart 7,995 23,900 Henderson 8,681 26,611 Henry 7,433 23,472 Hickman 9,237 20,839 Hopkins 8,681 26,611 Jackson 7,342 21,758 Jefferson 7,433 23,472 Jessamine 7,342 21,758 Johnson 8,511 27,031 Kenton 7,287 22,920 Knott 8,511 27,031 Knox 8,511 27,031 LaRue 7,433 23,472 Laurel 8,511 27,031 Lawrence 7,628 23,016 Lee 8,511 27,031 Leslie 8,511 27,031 Letcher 8,511 27,031 Lewis 7,628 23,016 Lincoln 7,342 21,758 Livingston 9,237 20,839 Logan 7,995 23,900 Lyon 9,237 20,839 Madison 7,342 21,758 Magoffin 8,511 27,031 Marion 7,433 23,472 Marshall 9,237 20,839 Martin 8,511 27,031 Mason 7,628 23,016 McCracken 9,237 20,839 McCreary 7,995 23,900 McLean 8,681 26,611 Meade 7,433 23,472 Menifee 7,628 23,016 Mercer 7,342 21,758 Metcalfe 7,995 23,900 Monroe 7,995 23,900 Montgomery 7,342 21,758 Morgan 7,628 23,016 Muhlenberg 8,681 26,611 Nelson 7,433 23,472 Nicholas 7,342 21,758 Ohio 8,681 26,611 Oldham 7,433 23,472 Owen 7,342 21,758 Owsley 8,511 27,031 Pendleton 7,287 22,920 Perry 8,511 27,031 Pike 8,511 27,031 Powell 7,342 21,758 Pulaski 7,995 23,900 Robertson 7,628 23,016 Rockcastle 7,342 21,758 Rowan 7,628 23,016 Russell 7,995 23,900 Scott 7,342 21,758 Shelby 7,433 23,472 Simpson 7,995 23,900 Spencer 7,433 23,472 Taylor 7,995 23,900 Todd 8,681 26,611 Trigg 8,681 26,611 Trimble 7,433 23,472 Union 8,681 26,611 Warren 7,995 23,900 Washington 7,433 23,472 Wayne 7,995 23,900 Webster 8,681 26,611 Whitley 8,511 27,031 Wolfe 8,511 27,031 Woodford 7,342 21,758 Louisiana Parish Employee- Only Dependent, Family, etc. Acadia 7,992 20,866 Allen 9,547 21,861 Ascension 8,791 22,141 Assumption 8,784 20,542 Avoyelles 9,380 24,782 Beauregard 9,547 21,861 Bienville 8,188 21,752 Bossier 8,188 21,752 Caddo 8,188 21,752 Calcasieu 9,547 21,861 Caldwell 9,664 20,521 Cameron 9,547 21,861 Catahoula 9,380 24,782 Claiborne 8,188 21,752 Concordia 9,380 24,782 DeSoto 8,188 21,752 East Baton Rouge 8,791 22,141 East Carroll 9,664 20,521 East Feliciana 8,791 22,141 Evangeline 7,992 20,866 Franklin 9,664 20,521 Grant 9,380 24,782 Iberia 7,992 20,866 Iberville 8,791 22,141 Jackson 9,664 20,521 Jefferson 8,750 22,499 Jefferson Davis 9,547 21,861 Lafayette 7,992 20,866 Lafourche 8,784 20,542 LaSalle 9,380 24,782 Lincoln 9,664 20,521 Livingston 8,791 22,141 Madison 9,664 20,521 Morehouse 9,664 20,521 Natchitoches 8,188 21,752 Orleans 8,750 22,499 Ouachita 9,664 20,521 Plaquemines 8,750 22,499 Pointe Coupee 8,791 22,141 Rapides 9,380 24,782 Red River 8,188 21,752 Richland 9,664 20,521 Sabine 8,188 21,752 St. Bernard 8,750 22,499 St. Charles 8,750 22,499 St. Helena 8,791 22,141 St. James 8,750 22,499 St. John Baptist 8,750 22,499 St. Landry 7,992 20,866 St. Martin 7,992 20,866 St. Mary 7,992 20,866 St. Tammany 8,750 22,499 Tangipahoa 8,791 22,141 Tensas 9,664 20,521 Terrebonne 8,784 20,542 Union 9,664 20,521 Vermilion 7,992 20,866 Vernon 9,380 24,782 Washington 8,791 22,141 Webster 8,188 21,752 West Baton Rouge 8,791 22,141 West Carroll 9,664 20,521 West Feliciana 8,791 22,141 Winn 9,380 24,782 Maine County Employee- Only Dependent, Family, etc. Androscoggin 8,563 23,088 Aroostook 9,703 24,940 Cumberland 8,290 23,123 Franklin 8,563 23,088 Hancock 9,703 24,940 Kennebec 8,238 22,625 Knox 8,238 22,625 Lincoln 8,238 22,625 Oxford 8,238 22,625 Penobscot 8,563 23,088 Piscataquis 8,563 23,088 Sagadahoc 8,290 23,123 Somerset 8,563 23,088 Waldo 8,563 23,088 Washington 9,703 24,940 York 8,290 23,123 Maryland County Employee- Only Dependent, Family, etc. Allegany 8,282 25,727 Anne Arundel 8,273 24,972 Baltimore 8,273 24,972 Baltimore City 8,273 24,972 Calvert 8,337 21,363 Caroline 8,337 21,363 Carroll 8,282 25,727 Cecil 8,337 21,363 Charles 8,337 21,363 Dorchester 8,337 21,363 Frederick 8,282 25,727 Garrett 8,282 25,727 Harford 8,273 24,972 Howard 8,273 24,972 Kent 8,337 21,363 Montgomery 8,718 25,697 Prince George’s 8,718 25,697 Queen Anne’s 8,337 21,363 Somerset 8,337 21,363 St. Mary’s 8,337 21,363 Talbot 8,337 21,363 Washington 8,282 25,727 Wicomico 8,337 21,363 Worcester 8,337 21,363 Massachusetts County Employee- Only Dependent, Family, etc. Barnstable 11,896 30,964 Berkshire 8,966 27,598 Bristol 9,830 29,195 Dukes 11,896 30,964 Essex 10,000 29,332 Franklin 8,966 27,598 Hampden 8,966 27,598 Hampshire 8,966 27,598 Middlesex 10,326 30,660 Nantucket 11,896 30,964 Norfolk 10,326 30,660 Plymouth 9,830 29,195 Suffolk 10,326 30,660 Worcester 9,664 28,933 Michigan County Employee- Only Dependent, Family, etc. Alcona 8,510 22,856 Alger 10,018 23,163 Allegan 8,008 23,533 Alpena 8,510 22,856 Antrim 7,203 21,345 Arenac 8,524 24,111 Baraga 10,018 23,163 Barry 8,008 23,533 Bay 8,524 24,111 Benzie 7,203 21,345 Berrien 8,627 24,892 Branch 9,298 25,097 Calhoun 9,298 25,097 Cass 8,627 24,892 Charlevoix 7,203 21,345 Cheboygan 8,510 22,856 Chippewa 8,510 22,856 Clare 8,542 21,522 Clinton 8,521 22,881 Crawford 8,510 22,856 Delta 10,018 23,163 Dickinson 10,018 23,163 Eaton 8,521 22,881 Emmet 7,203 21,345 Genesee 8,060 21,150 Gladwin 8,542 21,522 Gogebic 10,018 23,163 Grand Traverse 7,203 21,345 Gratiot 8,524 24,111 Hillsdale 8,521 22,881 Houghton 10,018 23,163 Huron 8,709 21,559 Ingham 8,521 22,881 Ionia 7,127 21,445 Iosco 8,510 22,856 Iron 10,018 23,163 Isabella 8,542 21,522 Jackson 8,521 22,881 Kalamazoo 9,298 25,097 Kalkaska 7,203 21,345 Kent 7,127 21,445 Keweenaw 10,018 23,163 Lake 7,127 21,445 Lapeer 8,060 21,150 Leelanau 7,203 21,345 Lenawee 8,673 25,644 Livingston 8,673 25,644 Luce 10,018 23,163 Mackinac 8,510 22,856 Macomb 8,234 22,845 Manistee 7,203 21,345 Marquette 10,018 23,163 Mason 7,127 21,445 Mecosta 7,127 21,445 Menominee 10,018 23,163 Midland 8,542 21,522 Missaukee 7,203 21,345 Monroe 9,002 24,547 Montcalm 7,127 21,445 Montmorency 8,510 22,856 Muskegon 7,127 21,445 Newaygo 7,127 21,445 Oakland 8,234 22,845 Oceana 7,127 21,445 Ogemaw 8,510 22,856 Ontonagon 10,018 23,163 Osceola 7,127 21,445 Oscoda 8,510 22,856 Otsego 8,510 22,856 Ottawa 7,127 21,445 Presque Isle 8,510 22,856 Roscommon 8,510 22,856 Saginaw 8,524 24,111 Sanilac 8,709 21,559 Schoolcraft 10,018 23,163 Shiawassee 8,060 21,150 St. Clair 7,875 23,377 St. Joseph 8,627 24,892 Tuscola 8,709 21,559 Van Buren 8,627 24,892 Washtenaw 8,673 25,644 Wayne 9,002 24,547 Wexford 7,203 21,345 Minnesota County Employee- Only Dependent, Family, etc. Aitkin 8,631 22,222 Anoka 8,348 23,928 Becker 8,643 23,575 Beltrami 8,631 22,222 Benton 8,348 23,928 Big Stone 9,311 21,521 Blue Earth 10,352 22,188 Brown 9,117 22,580 Carlton 10,107 22,968 Carver 8,348 23,928 Cass 8,631 22,222 Chippewa 9,311 21,521 Chisago 8,631 22,222 Clay 8,643 23,575 Clearwater 8,842 24,327 Cook 10,107 22,968 Cottonwood 9,117 22,580 Crow Wing 8,631 22,222 Dakota 8,348 23,928 Dodge 8,999 23,347 Douglas 8,643 23,575 Faribault 10,352 22,188 Fillmore 8,999 23,347 Freeborn 8,999 23,347 Goodhue 8,999 23,347 Grant 8,643 23,575 Hennepin 8,348 23,928 Houston 8,999 23,347 Hubbard 8,631 22,222 Isanti 8,631 22,222 Itasca 10,107 22,968 Jackson 9,117 22,580 Kanabec 8,631 22,222 Kandiyohi 9,311 21,521 Kittson 8,842 24,327 Koochiching 10,107 22,968 Lac qui Parle 9,311 21,521 Lake 10,107 22,968 Lake of the Woods 10,107 22,968 Le Sueur 10,352 22,188 Lincoln 9,117 22,580 Lyon 9,311 21,521 Mahnomen 8,842 24,327 Marshall 8,842 24,327 Martin 10,352 22,188 McLeod 9,311 21,521 Meeker 9,311 21,521 Mille Lacs 8,631 22,222 Morrison 8,631 22,222 Mower 8,999 23,347 Murray 9,117 22,580 Nicollet 10,352 22,188 Nobles 9,117 22,580 Norman 8,842 24,327 Olmsted 8,999 23,347 Otter Tail 8,643 23,575 Pennington 8,842 24,327 Pine 8,631 22,222 Pipestone 9,117 22,580 Polk 8,842 24,327 Pope 8,643 23,575 Ramsey 8,348 23,928 Red Lake 8,842 24,327 Redwood 9,117 22,580 Renville 9,311 21,521 Rice 10,352 22,188 Rock 9,117 22,580 Roseau 8,631 22,222 Scott 8,348 23,928 Sherburne 8,348 23,928 Sibley 9,311 21,521 St. Louis 10,107 22,968 Stearns 8,348 23,928 Steele 8,999 23,347 Stevens 8,643 23,575 Swift 9,311 21,521 Todd 8,631 22,222 Traverse 8,643 23,575 Wabasha 8,999 23,347 Wadena 8,631 22,222 Waseca 10,352 22,188 Washington 8,348 23,928 Watonwan 10,352 22,188 Wilkin 8,643 23,575 Winona 8,999 23,347 Wright 8,348 23,928 Yellow Medicine 9,311 21,521 Mississippi County Employee- Only Dependent, Family, etc. Adams 7,206 18,688 Alcorn 7,206 18,688 Amite 7,206 18,688 Attala 7,206 18,688 Benton 7,416 18,912 Bolivar 7,206 18,688 Calhoun 7,206 18,688 Carroll 7,206 18,688 Chickasaw 7,206 18,688 Choctaw 7,206 18,688 Claiborne 7,206 18,688 Clarke 7,206 18,688 Clay 7,206 18,688 Coahoma 7,206 18,688 Copiah 7,604 19,180 Covington 7,206 18,688 DeSoto 7,921 23,091 Forrest 7,593 18,156 Franklin 7,206 18,688 George 7,844 23,137 Greene 7,593 18,156 Grenada 7,206 18,688 Hancock 7,844 23,137 Harrison 7,844 23,137 Hinds 7,604 19,180 Holmes 7,206 18,688 Humphreys 7,206 18,688 Issaquena 7,206 18,688 Itawamba 7,416 18,912 Jackson 7,844 23,137 Jasper 7,206 18,688 Jefferson 7,206 18,688 Jefferson Davis 7,206 18,688 Jones 7,593 18,156 Kemper 7,206 18,688 Lafayette 7,206 18,688 Lamar 7,593 18,156 Lauderdale 7,206 18,688 Lawrence 7,206 18,688 Leake 7,206 18,688 Lee 7,416 18,912 Leflore 7,206 18,688 Lincoln 7,206 18,688 Lowndes 7,206 18,688 Madison 7,604 19,180 Marion 7,206 18,688 Marshall 7,921 23,091 Monroe 7,206 18,688 Montgomery 7,206 18,688 Neshoba 7,206 18,688 Newton 7,206 18,688 Noxubee 7,206 18,688 Oktibbeha 7,206 18,688 Panola 7,206 18,688 Pearl River 7,593 18,156 Perry 7,593 18,156 Pike 7,206 18,688 Pontotoc 7,416 18,912 Prentiss 7,206 18,688 Quitman 7,206 18,688 Rankin 7,604 19,180 Scott 7,206 18,688 Sharkey 7,206 18,688 Simpson 7,604 19,180 Smith 7,206 18,688 Stone 7,844 23,137 Sunflower 7,206 18,688 Tallahatchie 7,206 18,688 Tate 7,921 23,091 Tippah 7,416 18,912 Tishomingo 7,206 18,688 Tunica 7,921 23,091 Union 7,416 18,912 Walthall 7,206 18,688 Warren 7,604 19,180 Washington 7,206 18,688 Wayne 7,206 18,688 Webster 7,206 18,688 Wilkinson 7,206 18,688 Winston 7,206 18,688 Yalobusha 7,206 18,688 Yazoo 7,206 18,688 Missouri County Employee- Only Dependent, Family, etc. Adair 8,548 20,952 Andrew 10,197 20,405 Atchison 10,197 20,405 Audrain 8,818 22,273 Barry 7,880 21,502 Barton 8,606 20,620 Bates 7,494 19,730 Benton 7,494 19,730 Bollinger 8,722 22,895 Boone 8,818 22,273 Buchanan 10,197 20,405 Butler 8,722 22,895 Caldwell 10,197 20,405 Callaway 8,818 22,273 Camden 8,818 22,273 Cape Girardeau 8,722 22,895 Carroll 10,197 20,405 Carter 7,440 18,701 Cass 8,884 23,815 Cedar 7,880 21,502 Chariton 8,818 22,273 Christian 7,880 21,502 Clark 8,548 20,952 Clay 8,884 23,815 Clinton 10,197 20,405 Cole 8,818 22,273 Cooper 8,818 22,273 Crawford 7,440 18,701 Dade 7,880 21,502 Dallas 7,880 21,502 Daviess 10,197 20,405 DeKalb 10,197 20,405 Dent 7,440 18,701 Douglas 7,880 21,502 Dunklin 8,722 22,895 Franklin 8,291 21,100 Gasconade 8,818 22,273 Gentry 10,197 20,405 Greene 7,880 21,502 Grundy 10,197 20,405 Harrison 10,197 20,405 Henry 7,494 19,730 Hickory 7,880 21,502 Holt 10,197 20,405 Howard 8,818 22,273 Howell 7,440 18,701 Iron 7,440 18,701 Jackson 8,884 23,815 Jasper 8,606 20,620 Jefferson 8,291 21,100 Johnson 7,494 19,730 Knox 8,548 20,952 Laclede 7,880 21,502 Lafayette 7,494 19,730 Lawrence 7,880 21,502 Lewis 8,548 20,952 Lincoln 8,291 21,100 Linn 8,548 20,952 Livingston 10,197 20,405 Macon 8,548 20,952 Madison 8,722 22,895 Maries 8,818 22,273 Marion 8,548 20,952 McDonald 8,606 20,620 Mercer 10,197 20,405 Miller 8,818 22,273 Mississippi 8,722 22,895 Moniteau 8,818 22,273 Monroe 8,818 22,273 Montgomery 8,818 22,273 Morgan 8,818 22,273 New Madrid 8,722 22,895 Newton 8,606 20,620 Nodaway 10,197 20,405 Oregon 7,440 18,701 Osage 8,818 22,273 Ozark 7,880 21,502 Pemiscot 8,722 22,895 Perry 8,722 22,895 Pettis 7,494 19,730 Phelps 7,440 18,701 Pike 8,548 20,952 Platte 8,884 23,815 Polk 7,880 21,502 Pulaski 7,440 18,701 Putnam 8,548 20,952 Ralls 8,548 20,952 Randolph 8,818 22,273 Ray 10,197 20,405 Reynolds 7,440 18,701 Ripley 7,440 18,701 Saline 7,494 19,730 Schuyler 8,548 20,952 Scotland 8,548 20,952 Scott 8,722 22,895 Shannon 7,440 18,701 Shelby 8,548 20,952 St. Charles 8,291 21,100 St. Clair 7,494 19,730 St. Francois 8,291 21,100 St. Louis 8,291 21,100 St. Louis City 8,291 21,100 Ste. Genevieve 8,291 21,100 Stoddard 8,722 22,895 Stone 7,880 21,502 Sullivan 8,548 20,952 Taney 7,880 21,502 Texas 7,440 18,701 Vernon 7,494 19,730 Warren 8,291 21,100 Washington 8,291 21,100 Wayne 8,722 22,895 Webster 7,880 21,502 Worth 10,197 20,405 Wright 7,880 21,502 Montana County Employee- Only Dependent, Family, etc. Beaverhead 8,693 20,506 Big Horn 8,693 20,506 Blaine 8,693 20,506 Broadwater 7,606 22,167 Carbon 8,123 22,023 Carter 8,693 20,506 Cascade 7,606 22,167 Chouteau 7,606 22,167 Custer 8,693 20,506 Daniels 8,693 20,506 Dawson 8,693 20,506 Deer Lodge 7,606 22,167 Fallon 8,693 20,506 Fergus 8,693 20,506 Flathead 7,863 20,820 Gallatin 7,606 22,167 Garfield 8,693 20,506 Glacier 8,693 20,506 Golden Valley 8,693 20,506 Granite 8,693 20,506 Hill 8,693 20,506 Jefferson 7,606 22,167 Judith Basin 7,606 22,167 Lake 7,863 20,820 Lewis and Clark 7,606 22,167 Liberty 8,693 20,506 Lincoln 8,693 20,506 Madison 8,693 20,506 McCone 8,693 20,506 Meagher 8,693 20,506 Mineral 8,693 20,506 Missoula 7,863 20,820 Musselshell 8,123 22,023 Park 8,693 20,506 Petroleum 8,693 20,506 Phillips 8,693 20,506 Pondera 8,693 20,506 Powder River 8,693 20,506 Powell 8,693 20,506 Prairie 8,693 20,506 Ravalli 8,693 20,506 Richland 8,693 20,506 Roosevelt 8,693 20,506 Rosebud 8,693 20,506 Sanders 8,693 20,506 Sheridan 8,693 20,506 Silver Bow 7,606 22,167 Stillwater 8,123 22,023 Sweet Grass 8,123 22,023 Teton 7,606 22,167 Toole 8,693 20,506 Treasure 8,693 20,506 Valley 8,693 20,506 Wheatland 8,693 20,506 Wibaux 8,693 20,506 Yellowstone 8,123 22,023 Nebraska County Employee- Only Dependent, Family, etc. Adams 9,372 27,787 Antelope 9,372 27,787 Arthur 9,959 25,388 Banner 9,959 25,388 Blaine 9,372 27,787 Boone 9,372 27,787 Box Butte 9,959 25,388 Boyd 9,372 27,787 Brown 9,959 25,388 Buffalo 9,372 27,787 Burt 8,710 24,343 Butler 9,372 27,787 Cass 8,710 24,343 Cedar 9,372 27,787 Chase 9,959 25,388 Cherry 9,959 25,388 Cheyenne 9,959 25,388 Clay 9,372 27,787 Colfax 9,372 27,787 Cuming 9,372 27,787 Custer 9,372 27,787 Dakota 9,372 27,787 Dawes 9,959 25,388 Dawson 9,372 27,787 Deuel 9,959 25,388 Dixon 9,372 27,787 Dodge 8,710 24,343 Douglas 8,710 24,343 Dundy 9,959 25,388 Fillmore 9,037 25,222 Franklin 9,372 27,787 Frontier 9,959 25,388 Furnas 9,372 27,787 Gage 9,037 25,222 Garden 9,959 25,388 Garfield 9,372 27,787 Gosper 9,372 27,787 Grant 9,959 25,388 Greeley 9,372 27,787 Hall 9,372 27,787 Hamilton 9,372 27,787 Harlan 9,372 27,787 Hayes 9,959 25,388 Hitchcock 9,959 25,388 Holt 9,372 27,787 Hooker 9,959 25,388 Howard 9,372 27,787 Jefferson 9,037 25,222 Johnson 9,037 25,222 Kearney 9,372 27,787 Keith 9,959 25,388 Keya Paha 9,372 27,787 Kimball 9,959 25,388 Knox 9,372 27,787 Lancaster 9,037 25,222 Lincoln 9,959 25,388 Logan 9,959 25,388 Loup 9,372 27,787 Madison 9,372 27,787 McPherson 9,959 25,388 Merrick 9,372 27,787 Morrill 9,959 25,388 Nance 9,372 27,787 Nemaha 9,037 25,222 Nuckolls 9,372 27,787 Otoe 9,037 25,222 Pawnee 9,037 25,222 Perkins 9,959 25,388 Phelps 9,372 27,787 Pierce 9,372 27,787 Platte 9,372 27,787 Polk 9,372 27,787 Red Willow 9,959 25,388 Richardson 9,037 25,222 Rock 9,372 27,787 Saline 9,037 25,222 Sarpy 8,710 24,343 Saunders 8,710 24,343 Scotts Bluff 9,959 25,388 Seward 9,037 25,222 Sheridan 9,959 25,388 Sherman 9,372 27,787 Sioux 9,959 25,388 Stanton 9,372 27,787 Thayer 9,037 25,222 Thomas 9,959 25,388 Thurston 8,710 24,343 Valley 9,372 27,787 Washington 8,710 24,343 Wayne 9,372 27,787 Webster 9,372 27,787 Wheeler 9,372 27,787 York 9,037 25,222 Nevada County Employee- Only Dependent, Family, etc. Carson City 8,478 22,103 Churchill 9,240 25,254 Clark 8,353 20,646 Douglas 8,478 22,103 Elko 9,240 25,254 Esmeralda 9,240 25,254 Eureka 9,240 25,254 Humboldt 9,240 25,254 Lander 9,240 25,254 Lincoln 9,240 25,254 Lyon 8,478 22,103 Mineral 9,240 25,254 Nye 8,353 20,646 Pershing 9,240 25,254 Storey 8,478 22,103 Washoe 8,941 21,180 White Pine 9,240 25,254 New Hampshire County Employee- Only Dependent, Family, etc. All 8,591 26,225 New Jersey County Employee- Only Dependent, Family, etc. All 9,236 27,428 New Mexico County Employee- Only Dependent, Family, etc. Bernalillo 8,237 23,762 Catron 9,379 29,015 Chaves 9,379 29,015 Cibola 9,379 29,015 Colfax 9,379 29,015 Curry 9,379 29,015 De Baca 9,379 29,015 Doña Ana 8,406 22,155 Eddy 9,379 29,015 Grant 9,379 29,015 Guadalupe 9,379 29,015 Harding 9,379 29,015 Hidalgo 9,379 29,015 Lea 9,379 29,015 Lincoln 9,379 29,015 Los Alamos 9,379 29,015 Luna 9,379 29,015 McKinley 9,379 29,015 Mora 9,379 29,015 Otero 9,379 29,015 Quay 9,379 29,015 Rio Arriba 9,379 29,015 Roosevelt 9,379 29,015 San Juan 9,045 25,668 San Miguel 9,379 29,015 Sandoval 8,237 23,762 Santa Fe 8,598 24,010 Sierra 9,379 29,015 Socorro 9,379 29,015 Taos 9,379 29,015 Torrance 8,237 23,762 Union 9,379 29,015 Valencia 8,237 23,762 New York County Employee- Only Dependent, Family, etc. Albany 9,358 23,483 Allegany 9,036 22,871 Bronx 11,243 29,771 Broome 9,203 23,570 Cattaraugus 9,036 22,871 Cayuga 9,203 23,570 Chautauqua 9,036 22,871 Chemung 9,203 23,570 Chenango 9,421 25,195 Clinton 9,421 25,195 Columbia 9,358 23,483 Cortland 9,203 23,570 Delaware 10,472 25,016 Dutchess 10,472 25,016 Erie 9,036 22,871 Essex 9,421 25,195 Franklin 9,421 25,195 Fulton 9,358 23,483 Genesee 9,036 22,871 Greene 9,358 23,483 Hamilton 9,421 25,195 Herkimer 9,421 25,195 Jefferson 9,421 25,195 Kings 11,243 29,771 Lewis 9,421 25,195 Livingston 8,726 24,145 Madison 9,421 25,195 Monroe 8,726 24,145 Montgomery 9,358 23,483 Nassau 11,316 30,611 New York 11,243 29,771 Niagara 9,036 22,871 Oneida 9,421 25,195 Onondaga 9,203 23,570 Ontario 8,726 24,145 Orange 10,472 25,016 Orleans 9,036 22,871 Oswego 9,421 25,195 Otsego 9,421 25,195 Putnam 10,472 25,016 Queens 11,243 29,771 Rensselaer 9,358 23,483 Richmond 11,243 29,771 Rockland 11,243 29,771 Saratoga 9,358 23,483 Schenectady 9,358 23,483 Schoharie 9,358 23,483 Schuyler 9,203 23,570 Seneca 8,726 24,145 St. Lawrence 9,421 25,195 Steuben 9,203 23,570 Suffolk 11,316 30,611 Sullivan 10,472 25,016 Tioga 9,203 23,570 Tompkins 9,203 23,570 Ulster 10,472 25,016 Warren 9,358 23,483 Washington 9,358 23,483 Wayne 8,726 24,145 Westchester 11,243 29,771 Wyoming 9,036 22,871 Yates 8,726 24,145 North Carolina County Employee- Only Dependent, Family, etc. Alamance 7,851 25,284 Alexander 8,144 24,425 Alleghany 8,494 23,965 Anson 7,893 24,763 Ashe 8,494 23,965 Avery 8,305 23,233 Beaufort 9,047 22,207 Bertie 8,509 26,401 Bladen 7,906 24,138 Brunswick 7,906 21,413 Buncombe 8,305 23,233 Burke 8,144 24,425 Cabarrus 7,893 24,763 Caldwell 8,144 24,425 Camden 8,509 26,401 Carteret 9,047 22,207 Caswell 7,851 25,284 Catawba 8,144 24,425 Chatham 7,851 25,284 Cherokee 8,305 23,233 Chowan 8,509 26,401 Clay 8,305 23,233 Cleveland 8,254 22,198 Columbus 7,906 21,413 Craven 9,047 22,207 Cumberland 7,906 24,138 Currituck 8,509 26,401 Dare 9,047 22,207 Davidson 8,418 23,593 Davie 8,418 23,593 Duplin 7,906 21,413 Durham 7,851 25,284 Edgecombe 8,970 27,984 Forsyth 8,418 23,593 Franklin 7,278 22,866 Gaston 8,254 22,198 Gates 8,509 26,401 Graham 8,305 23,233 Granville 7,889 22,653 Greene 8,970 27,984 Guilford 7,650 21,582 Halifax 8,509 26,401 Harnett 7,906 24,138 Haywood 8,305 23,233 Henderson 8,305 23,233 Hertford 8,509 26,401 Hoke 7,906 24,138 Hyde 9,047 22,207 Iredell 8,144 24,425 Jackson 8,305 23,233 Johnston 7,278 22,866 Jones 9,047 22,207 Lee 7,851 25,284 Lenoir 9,047 22,207 Lincoln 8,254 22,198 Macon 8,305 23,233 Madison 8,305 23,233 Martin 8,509 26,401 McDowell 8,305 23,233 Mecklenburg 7,893 24,763 Mitchell 8,305 23,233 Montgomery 9,310 22,169 Moore 9,310 22,169 Nash 8,970 27,984 New Hanover 7,906 21,413 Northampton 8,509 26,401 Onslow 7,906 21,413 Orange 7,851 25,284 Pamlico 9,047 22,207 Pasquotank 8,509 26,401 Pender 7,906 21,413 Perquimans 8,509 26,401 Person 7,851 25,284 Pitt 8,970 27,984 Polk 8,305 23,233 Randolph 7,650 21,582 Richmond 7,906 24,138 Robeson 7,906 24,138 Rockingham 7,650 21,582 Rowan 7,893 24,763 Rutherford 8,305 23,233 Sampson 7,906 24,138 Scotland 7,906 24,138 Stanly 7,893 24,763 Stokes 8,418 23,593 Surry 8,418 23,593 Swain 8,305 23,233 Transylvania 8,305 23,233 Tyrrell 9,047 22,207 Union 7,893 24,763 Vance 7,889 22,653 Wake 7,278 22,866 Warren 7,889 22,653 Washington 9,047 22,207 Watauga 8,494 23,965 Wayne 8,970 27,984 Wilkes 8,494 23,965 Wilson 8,970 27,984 Yadkin 8,418 23,593 Yancey 8,305 23,233 North Dakota County Employee- Only Dependent, Family, etc. Adams 9,654 24,739 Barnes 9,654 24,739 Benson 9,654 24,739 Billings 9,654 24,739 Bottineau 9,654 24,739 Bowman 9,654 24,739 Burke 9,654 24,739 Burleigh 9,179 25,095 Cass 8,467 24,039 Cavalier 9,654 24,739 Dickey 9,654 24,739 Divide 9,654 24,739 Dunn 9,654 24,739 Eddy 9,654 24,739 Emmons 9,654 24,739 Foster 9,654 24,739 Golden Valley 9,654 24,739 Grand Forks 8,680 24,032 Grant 9,654 24,739 Griggs 9,654 24,739 Hettinger 9,654 24,739 Kidder 9,654 24,739 La Moure 9,654 24,739 Logan 9,654 24,739 McHenry 9,654 24,739 McIntosh 9,654 24,739 McKenzie 9,654 24,739 McLean 9,654 24,739 Mercer 9,654 24,739 Morton 9,179 25,095 Mountrail 9,654 24,739 Nelson 9,654 24,739 Oliver 9,654 24,739 Pembina 9,654 24,739 Pierce 9,654 24,739 Ramsey 9,654 24,739 Ransom 9,654 24,739 Renville 9,654 24,739 Richland 9,654 24,739 Rolette 9,654 24,739 Sargent 9,654 24,739 Sheridan 9,654 24,739 Sioux 9,654 24,739 Slope 9,654 24,739 Stark 9,654 24,739 Steele 9,654 24,739 Stutsman 9,654 24,739 Towner 9,654 24,739 Traill 9,654 24,739 Walsh 9,654 24,739 Ward 9,654 24,739 Wells 9,654 24,739 Williams 9,654 24,739 Ohio County Employee- Only Dependent, Family, etc. Adams 8,612 19,544 Allen 8,467 21,287 Ashland 8,799 22,928 Ashtabula 8,906 23,234 Athens 9,718 21,428 Auglaize 8,467 21,287 Belmont 8,279 19,458 Brown 8,612 19,544 Butler 8,907 23,720 Carroll 7,908 22,733 Champaign 8,680 22,090 Clark 8,680 22,090 Clermont 8,612 19,544 Clinton 8,612 19,544 Columbiana 8,630 23,707 Coshocton 8,279 19,458 Crawford 8,016 20,711 Cuyahoga 8,906 23,234 Darke 8,680 22,090 Defiance 8,234 21,370 Delaware 8,104 22,087 Erie 8,598 22,960 Fairfield 8,104 22,087 Fayette 8,104 22,087 Franklin 8,104 22,087 Fulton 8,234 21,370 Gallia 10,511 27,998 Geauga 8,906 23,234 Greene 8,680 22,090 Guernsey 8,279 19,458 Hamilton 8,907 23,720 Hancock 8,467 21,287 Hardin 8,467 21,287 Harrison 8,279 19,458 Henry 8,234 21,370 Highland 8,612 19,544 Hocking 9,718 21,428 Holmes 7,086 20,621 Huron 8,598 22,960 Jackson 10,511 27,998 Jefferson 8,279 19,458 Knox 8,104 22,087 Lake 8,906 23,234 Lawrence 10,511 27,998 Licking 8,104 22,087 Logan 8,104 22,087 Lorain 8,906 23,234 Lucas 8,234 21,370 Madison 8,104 22,087 Mahoning 8,630 23,707 Marion 8,196 21,747 Medina 8,799 22,928 Meigs 9,718 21,428 Mercer 8,467 21,287 Miami 8,680 22,090 Monroe 8,279 19,458 Montgomery 8,680 22,090 Morgan 8,279 19,458 Morrow 8,196 21,747 Muskingum 8,279 19,458 Noble 8,279 19,458 Ottawa 8,598 22,960 Paulding 8,467 21,287 Perry 8,279 19,458 Pickaway 8,104 22,087 Pike 10,511 27,998 Portage 8,799 22,928 Preble 8,680 22,090 Putnam 8,467 21,287 Richland 8,016 20,711 Ross 10,511 27,998 Sandusky 8,598 22,960 Scioto 10,511 27,998 Seneca 8,598 22,960 Shelby 8,680 22,090 Stark 7,908 22,733 Summit 8,799 22,928 Trumbull 8,630 23,707 Tuscarawas 8,279 19,458 Union 8,104 22,087 Van Wert 8,467 21,287 Vinton 10,511 27,998 Warren 8,907 23,720 Washington 9,718 21,428 Wayne 7,086 20,621 Williams 8,234 21,370 Wood 8,234 21,370 Wyandot 8,598 22,960 Oklahoma County Employee- Only Dependent, Family, etc. Adair 8,126 22,340 Alfalfa 8,126 22,340 Atoka 8,126 22,340 Beaver 8,126 22,340 Beckham 8,126 22,340 Blaine 8,126 22,340 Bryan 8,126 22,340 Caddo 8,126 22,340 Canadian 8,463 21,499 Carter 8,126 22,340 Cherokee 8,126 22,340 Choctaw 8,126 22,340 Cimarron 8,126 22,340 Cleveland 8,463 21,499 Coal 8,126 22,340 Comanche 7,985 22,334 Cotton 8,126 22,340 Craig 8,126 22,340 Creek 8,397 22,281 Custer 8,126 22,340 Delaware 8,126 22,340 Dewey 8,126 22,340 Ellis 8,126 22,340 Garfield 8,126 22,340 Garvin 8,126 22,340 Grady 8,463 21,499 Grant 8,126 22,340 Greer 8,126 22,340 Harmon 8,126 22,340 Harper 8,126 22,340 Haskell 8,126 22,340 Hughes 8,126 22,340 Jackson 8,126 22,340 Jefferson 8,126 22,340 Johnston 8,126 22,340 Kay 8,126 22,340 Kingfisher 8,126 22,340 Kiowa 8,126 22,340 Latimer 8,126 22,340 Le Flore 7,472 22,477 Lincoln 8,463 21,499 Logan 8,463 21,499 Love 8,126 22,340 Major 8,126 22,340 Marshall 8,126 22,340 Mayes 8,126 22,340 McClain 8,463 21,499 McCurtain 8,126 22,340 McIntosh 8,126 22,340 Murray 8,126 22,340 Muskogee 8,126 22,340 Noble 8,126 22,340 Nowata 8,126 22,340 Okfuskee 8,126 22,340 Oklahoma 8,463 21,499 Okmulgee 8,397 22,281 Osage 8,397 22,281 Ottawa 8,126 22,340 Pawnee 8,397 22,281 Payne 8,126 22,340 Pittsburg 8,126 22,340 Pontotoc 8,126 22,340 Pottawatomie 8,126 22,340 Pushmataha 8,126 22,340 Roger Mills 8,126 22,340 Rogers 8,397 22,281 Seminole 8,126 22,340 Sequoyah 7,472 22,477 Stephens 8,126 22,340 Texas 8,126 22,340 Tillman 8,126 22,340 Tulsa 8,397 22,281 Wagoner 8,397 22,281 Washington 8,126 22,340 Washita 8,126 22,340 Woods 8,126 22,340 Woodward 8,126 22,340 Oregon County Employee- Only Dependent, Family, etc. Baker 9,689 24,154 Benton 8,150 21,869 Clackamas 7,498 22,379 Clatsop 9,288 23,313 Columbia 9,288 23,313 Coos 9,288 23,313 Crook 9,689 24,154 Curry 9,288 23,313 Deschutes 9,018 23,403 Douglas 8,560 22,476 Gilliam 9,689 24,154 Grant 9,689 24,154 Harney 9,689 24,154 Hood River 9,689 24,154 Jackson 8,560 22,476 Jefferson 9,689 24,154 Josephine 8,560 22,476 Klamath 9,018 23,403 Lake 9,018 23,403 Lane 8,150 21,869 Lincoln 9,288 23,313 Linn 8,150 21,869 Malheur 9,689 24,154 Marion 7,817 21,686 Morrow 9,689 24,154 Multnomah 7,498 22,379 Polk 7,817 21,686 Sherman 9,689 24,154 Tillamook 9,288 23,313 Umatilla 9,689 24,154 Union 9,689 24,154 Wallowa 9,689 24,154 Wasco 9,689 24,154 Washington 7,498 22,379 Wheeler 9,689 24,154 Yamhill 7,498 22,379 Pennsylvania County Employee- Only Dependent, Family, etc. Adams 9,198 25,368 Allegheny 8,444 23,654 Armstrong 8,444 23,654 Beaver 8,444 23,654 Bedford 8,683 23,856 Berks 9,198 25,368 Blair 8,683 23,856 Bradford 8,712 24,628 Bucks 8,951 26,308 Butler 8,444 23,654 Cambria 8,683 23,856 Cameron 7,824 25,938 Carbon 8,712 24,628 Centre 9,135 26,717 Chester 8,951 26,308 Clarion 8,287 23,609 Clearfield 8,683 23,856 Clinton 8,712 24,628 Columbia 9,135 26,717 Crawford 8,287 23,609 Cumberland 9,207 26,359 Dauphin 9,207 26,359 Delaware 8,951 26,308 Elk 7,824 25,938 Erie 8,287 23,609 Fayette 8,444 23,654 Forest 8,287 23,609 Franklin 9,207 26,359 Fulton 9,207 26,359 Greene 8,444 23,654 Huntingdon 8,683 23,856 Indiana 8,444 23,654 Jefferson 8,683 23,856 Juniata 9,207 26,359 Lackawanna 8,712 24,628 Lancaster 9,198 25,368 Lawrence 8,444 23,654 Lebanon 9,207 26,359 Lehigh 9,135 26,717 Luzerne 8,712 24,628 Lycoming 8,712 24,628 McKean 8,287 23,609 Mercer 8,287 23,609 Mifflin 9,135 26,717 Monroe 8,712 24,628 Montgomery 8,951 26,308 Montour 9,135 26,717 Northampton 9,135 26,717 Northumberland 9,135 26,717 Perry 9,207 26,359 Philadelphia 8,951 26,308 Pike 8,712 24,628 Potter 7,824 25,938 Schuylkill 9,135 26,717 Snyder 9,135 26,717 Somerset 8,683 23,856 Sullivan 8,712 24,628 Susquehanna 8,712 24,628 Tioga 8,712 24,628 Union 9,135 26,717 Venango 8,287 23,609 Warren 8,287 23,609 Washington 8,444 23,654 Wayne 8,712 24,628 Westmoreland 8,444 23,654 Wyoming 8,712 24,628 York 9,198 25,368 Rhode Island County Employee- Only Dependent, Family, etc. All 8,796 24,780 South Carolina County Employee- Only Dependent, Family, etc. Abbeville 8,099 25,245 Aiken 7,627 21,404 Allendale 7,955 25,181 Anderson 8,023 22,069 Bamberg 7,564 25,305 Barnwell 7,463 24,273 Beaufort 8,126 22,179 Berkeley 8,717 24,688 Calhoun 7,775 24,882 Charleston 7,808 24,202 Cherokee 7,663 25,466 Chester 8,071 25,855 Chesterfield 7,988 27,470 Clarendon 7,483 24,799 Colleton 8,068 24,118 Darlington 8,319 25,996 Dillon 8,040 24,580 Dorchester 9,023 25,047 Edgefield 7,465 25,099 Fairfield 7,982 25,211 Florence 8,165 25,677 Georgetown 8,100 23,971 Greenville 8,011 24,279 Greenwood 8,635 25,072 Hampton 8,305 24,909 Horry 7,746 25,456 Jasper 8,592 26,043 Kershaw 8,349 25,688 Lancaster 8,029 21,741 Laurens 8,099 23,471 Lee 7,814 24,762 Lexington 8,215 25,460 Marion 8,491 25,302 Marlboro 8,036 24,970 McCormick 8,590 25,926 Newberry 9,202 25,451 Oconee 9,341 25,843 Orangeburg 8,291 27,773 Pickens 7,983 24,372 Richland 8,087 23,880 Saluda 8,422 25,030 Spartanburg 7,709 22,457 Sumter 7,846 22,540 Union 7,512 24,821 Williamsburg 7,776 24,683 York 8,046 24,473 South Dakota County Employee- Only Dependent, Family, etc. Aurora 9,122 24,641 Beadle 8,840 23,411 Bennett 9,114 24,101 Bon Homme 9,122 24,641 Brookings 8,840 23,411 Brown 8,840 23,411 Brule 9,122 24,641 Buffalo 9,122 24,641 Butte 9,114 24,101 Campbell 8,840 23,411 Charles Mix 9,122 24,641 Clark 8,840 23,411 Clay 8,877 24,736 Codington 8,840 23,411 Corson 9,114 24,101 Custer 9,114 24,101 Davison 9,122 24,641 Day 8,840 23,411 Deuel 8,840 23,411 Dewey 9,114 24,101 Douglas 9,122 24,641 Edmunds 8,840 23,411 Fall River 9,114 24,101 Faulk 8,840 23,411 Grant 8,840 23,411 Gregory 9,114 24,101 Haakon 9,114 24,101 Hamlin 8,840 23,411 Hand 9,122 24,641 Hanson 9,122 24,641 Harding 9,114 24,101 Hughes 9,122 24,641 Hutchinson 9,122 24,641 Hyde 9,122 24,641 Jackson 9,114 24,101 Jerauld 9,122 24,641 Jones 9,114 24,101 Kingsbury 8,840 23,411 Lake 8,877 24,736 Lawrence 9,114 24,101 Lincoln 8,877 24,736 Lyman 9,114 24,101 Marshall 8,840 23,411 McCook 8,877 24,736 McPherson 8,840 23,411 Meade 9,114 24,101 Mellette 9,114 24,101 Miner 9,122 24,641 Minnehaha 8,877 24,736 Moody 8,877 24,736 Pennington 9,114 24,101 Perkins 9,114 24,101 Potter 8,840 23,411 Roberts 8,840 23,411 Sanborn 9,122 24,641 Shannon 9,114 24,101 Spink 8,840 23,411 Stanley 9,114 24,101 Sully 9,122 24,641 Todd 9,114 24,101 Tripp 9,114 24,101 Turner 8,877 24,736 Union 8,877 24,736 Walworth 8,840 23,411 Yankton 9,122 24,641 Ziebach 9,114 24,101 Tennessee County Employee- Only Dependent, Family, etc. Anderson 7,734 19,674 Bedford 8,003 20,153 Benton 7,972 20,883 Bledsoe 7,515 18,619 Blount 7,734 19,674 Bradley 7,515 18,619 Campbell 7,734 19,674 Cannon 7,648 16,567 Carroll 7,972 20,883 Carter 7,921 20,837 Cheatham 7,943 19,360 Chester 7,972 20,883 Claiborne 7,734 19,674 Clay 7,648 16,567 Cocke 7,734 19,674 Coffee 8,003 20,153 Crockett 7,972 20,883 Cumberland 7,648 16,567 Davidson 7,943 19,360 Decatur 7,972 20,883 DeKalb 7,648 16,567 Dickson 8,003 20,153 Dyer 7,972 20,883 Fayette 8,097 20,071 Fentress 7,648 16,567 Franklin 7,515 18,619 Gibson 7,972 20,883 Giles 8,003 20,153 Grainger 7,734 19,674 Greene 7,921 20,837 Grundy 7,515 18,619 Hamblen 7,734 19,674 Hamilton 7,515 18,619 Hancock 7,921 20,837 Hardeman 7,972 20,883 Hardin 7,972 20,883 Hawkins 7,921 20,837 Haywood 8,097 20,071 Henderson 7,972 20,883 Henry 7,972 20,883 Hickman 8,003 20,153 Houston 8,003 20,153 Humphreys 8,003 20,153 Jackson 7,648 16,567 Jefferson 7,734 19,674 Johnson 7,921 20,837 Knox 7,734 19,674 Lake 7,972 20,883 Lauderdale 8,097 20,071 Lawrence 8,003 20,153 Lewis 8,003 20,153 Lincoln 8,003 20,153 Loudon 7,734 19,674 Macon 7,648 16,567 Madison 7,972 20,883 Marion 7,515 18,619 Marshall 8,003 20,153 Maury 8,003 20,153 McMinn 7,515 18,619 McNairy 7,972 20,883 Meigs 7,515 18,619 Monroe 7,734 19,674 Montgomery 7,943 19,360 Moore 8,003 20,153 Morgan 7,734 19,674 Obion 7,972 20,883 Overton 7,648 16,567 Perry 8,003 20,153 Pickett 7,648 16,567 Polk 7,515 18,619 Putnam 7,648 16,567 Rhea 7,515 18,619 Roane 7,734 19,674 Robertson 7,943 19,360 Rutherford 7,943 19,360 Scott 7,734 19,674 Sequatchie 7,515 18,619 Sevier 7,734 19,674 Shelby 8,097 20,071 Smith 7,648 16,567 Stewart 8,003 20,153 Sullivan 7,921 20,837 Sumner 7,943 19,360 Tipton 8,097 20,071 Trousdale 7,943 19,360 Unicoi 7,921 20,837 Union 7,734 19,674 Van Buren 7,648 16,567 Warren 7,648 16,567 Washington 7,921 20,837 Wayne 8,003 20,153 Weakley 7,972 20,883 White 7,648 16,567 Williamson 7,943 19,360 Wilson 7,943 19,360 Texas County Employee- Only Dependent, Family, etc. Anderson 8,962 23,071 Andrews 8,962 23,071 Angelina 8,962 23,071 Aransas 9,425 26,628 Archer 8,947 21,740 Armstrong 10,030 25,166 Atascosa 8,327 22,010 Austin 8,309 24,016 Bailey 8,962 23,071 Bandera 8,327 22,010 Bastrop 8,000 21,243 Baylor 8,962 23,071 Bee 8,962 23,071 Bell 9,416 20,865 Bexar 8,327 22,010 Blanco 8,962 23,071 Borden 8,962 23,071 Bosque 8,962 23,071 Bowie 8,393 22,860 Brazoria 8,309 24,016 Brazos 7,118 20,853 Brewster 8,962 23,071 Briscoe 8,962 23,071 Brooks 8,962 23,071 Brown 8,962 23,071 Burleson 7,118 20,853 Burnet 8,962 23,071 Caldwell 8,000 21,243 Calhoun 8,661 24,764 Callahan 8,149 21,645 Cameron 8,199 25,284 Camp 8,962 23,071 Carson 10,030 25,166 Cass 8,962 23,071 Castro 8,962 23,071 Chambers 8,309 24,016 Cherokee 8,962 23,071 Childress 8,962 23,071 Clay 8,947 21,740 Cochran 8,962 23,071 Coke 8,962 23,071 Coleman 8,962 23,071 Collin 8,920 24,468 Collingsworth 8,962 23,071 Colorado 8,962 23,071 Comal 8,327 22,010 Comanche 8,962 23,071 Concho 8,962 23,071 Cooke 8,962 23,071 Coryell 9,416 20,865 Cottle 8,962 23,071 Crane 8,962 23,071 Crockett 8,962 23,071 Crosby 8,242 22,683 Culberson 8,962 23,071 Dallam 8,962 23,071 Dallas 8,920 24,468 Dawson 8,962 23,071 Deaf Smith 8,962 23,071 Delta 8,920 24,468 Denton 8,920 24,468 DeWitt 8,962 23,071 Dickens 8,962 23,071 Dimmit 8,962 23,071 Donley 8,962 23,071 Duval 8,962 23,071 Eastland 8,962 23,071 Ector 9,303 19,166 Edwards 8,962 23,071 El Paso 7,581 17,606 Ellis 8,920 24,468 Erath 8,962 23,071 Falls 8,962 23,071 Fannin 8,962 23,071 Fayette 8,962 23,071 Fisher 8,962 23,071 Floyd 8,962 23,071 Foard 8,962 23,071 Fort Bend 8,309 24,016 Franklin 8,962 23,071 Freestone 8,962 23,071 Frio 8,962 23,071 Gaines 8,962 23,071 Galveston 8,309 24,016 Garza 8,962 23,071 Gillespie 8,962 23,071 Glasscock 8,962 23,071 Goliad 8,661 24,764 Gonzales 8,962 23,071 Gray 8,962 23,071 Grayson 8,602 23,138 Gregg 7,675 23,661 Grimes 8,962 23,071 Guadalupe 8,327 22,010 Hale 8,962 23,071 Hall 8,962 23,071 Hamilton 8,962 23,071 Hansford 8,962 23,071 Hardeman 8,962 23,071 Hardin 9,444 22,698 Harris 8,309 24,016 Harrison 8,962 23,071 Hartley 8,962 23,071 Haskell 8,962 23,071 Hays 8,000 21,243 Hemphill 8,962 23,071 Henderson 8,962 23,071 Hidalgo 9,094 23,698 Hill 8,962 23,071 Hockley 8,962 23,071 Hood 8,962 23,071 Hopkins 8,962 23,071 Houston 8,962 23,071 Howard 8,962 23,071 Hudspeth 8,962 23,071 Hunt 8,920 24,468 Hutchinson 8,962 23,071 Irion 10,683 26,166 Jack 8,962 23,071 Jackson 8,962 23,071 Jasper 8,962 23,071 Jeff Davis 8,962 23,071 Jefferson 9,444 22,698 Jim Hogg 8,962 23,071 Jim Wells 8,962 23,071 Johnson 8,920 24,468 Jones 8,149 21,645 Karnes 8,962 23,071 Kaufman 8,920 24,468 Kendall 8,327 22,010 Kenedy 8,962 23,071 Kent 8,962 23,071 Kerr 8,962 23,071 Kimble 8,962 23,071 King 8,962 23,071 Kinney 8,962 23,071 Kleberg 8,962 23,071 Knox 8,962 23,071 Lamar 8,962 23,071 Lamb 8,962 23,071 Lampasas 9,416 20,865 LaSalle 8,962 23,071 Lavaca 8,962 23,071 Lee 8,962 23,071 Leon 8,962 23,071 Liberty 8,309 24,016 Limestone 8,962 23,071 Lipscomb 8,962 23,071 Live Oak 8,962 23,071 Llano 8,962 23,071 Loving 8,962 23,071 Lubbock 8,242 22,683 Lynn 8,962 23,071 Madison 8,962 23,071 Marion 8,962 23,071 Martin 8,962 23,071 Mason 8,962 23,071 Matagorda 8,962 23,071 Maverick 8,962 23,071 McCulloch 8,962 23,071 McLennan 6,596 19,545 McMullen 8,962 23,071 Medina 8,327 22,010 Menard 8,962 23,071 Midland 8,633 26,481 Milam 8,962 23,071 Mills 8,962 23,071 Mitchell 8,962 23,071 Montague 8,962 23,071 Montgomery 8,309 24,016 Moore 8,962 23,071 Morris 8,962 23,071 Motley 8,962 23,071 Nacogdoches 8,962 23,071 Navarro 8,962 23,071 Newton 8,962 23,071 Nolan 8,962 23,071 Nueces 9,425 26,628 Ochiltree 8,962 23,071 Oldham 8,962 23,071 Orange 9,444 22,698 Palo Pinto 8,962 23,071 Panola 8,962 23,071 Parker 8,920 24,468 Parmer 8,962 23,071 Pecos 8,962 23,071 Polk 8,962 23,071 Potter 10,030 25,166 Presidio 8,962 23,071 Rains 8,962 23,071 Randall 10,030 25,166 Reagan 8,962 23,071 Real 8,962 23,071 Red River 8,962 23,071 Reeves 8,962 23,071 Refugio 8,962 23,071 Roberts 8,962 23,071 Robertson 7,118 20,853 Rockwall 8,920 24,468 Runnels 8,962 23,071 Rusk 7,675 23,661 Sabine 8,962 23,071 San Augustine 8,962 23,071 San Jacinto 8,309 24,016 San Patricio 9,425 26,628 San Saba 8,962 23,071 Schleicher 8,962 23,071 Scurry 8,962 23,071 Shackelford 8,962 23,071 Shelby 8,962 23,071 Sherman 8,962 23,071 Smith 8,824 26,008 Somervell 8,962 23,071 Starr 8,962 23,071 Stephens 8,962 23,071 Sterling 8,962 23,071 Stonewall 8,962 23,071 Sutton 8,962 23,071 Swisher 8,962 23,071 Tarrant 8,920 24,468 Taylor 8,149 21,645 Terrell 8,962 23,071 Terry 8,962 23,071 Throckmorton 8,962 23,071 Titus 8,962 23,071 Tom Green 10,683 26,166 Travis 8,000 21,243 Trinity 8,962 23,071 Tyler 8,962 23,071 Upshur 7,675 23,661 Upton 8,962 23,071 Uvalde 8,962 23,071 Val Verde 8,962 23,071 Van Zandt 8,962 23,071 Victoria 8,661 24,764 Walker 8,962 23,071 Waller 8,309 24,016 Ward 8,962 23,071 Washington 8,962 23,071 Webb 9,163 24,168 Wharton 8,962 23,071 Wheeler 8,962 23,071 Wichita 8,947 21,740 Wilbarger 8,962 23,071 Willacy 8,962 23,071 Williamson 8,000 21,243 Wilson 8,327 22,010 Winkler 8,962 23,071 Wise 8,920 24,468 Wood 8,962 23,071 Yoakum 8,962 23,071 Young 8,962 23,071 Zapata 8,962 23,071 Zavala 8,962 23,071 Utah County Employee- Only Dependent, Family, etc. Beaver 7,720 23,521 Box Elder 7,304 22,242 Cache 8,509 27,990 Carbon 7,720 23,521 Daggett 7,720 23,521 Davis 8,048 22,868 Duchesne 7,720 23,521 Emery 7,720 23,521 Garfield 7,720 23,521 Grand 7,720 23,521 Iron 9,091 22,710 Juab 7,720 23,521 Kane 7,720 23,521 Millard 7,720 23,521 Morgan 7,304 22,242 Piute 7,720 23,521 Rich 8,509 27,990 Salt Lake 8,048 22,868 San Juan 7,720 23,521 Sanpete 7,720 23,521 Sevier 7,720 23,521 Summit 8,048 22,868 Tooele 8,048 22,868 Uintah 7,720 23,521 Utah 7,741 22,767 Wasatch 8,048 22,868 Washington 9,091 22,710 Wayne 7,720 23,521 Weber 7,304 22,242 Vermont County Employee- Only Dependent, Family, etc. All 8,933 24,399 Virginia County Employee- Only Dependent, Family, etc. Accomack 8,416 21,812 Albemarle 8,974 21,460 Alexandria City 8,866 23,327 Alleghany 8,416 21,812 Amelia 8,589 22,408 Amherst 7,345 21,481 Appomattox 7,345 21,481 Arlington 8,866 23,327 Augusta 8,416 21,812 Bath 8,416 21,812 Bedford 7,345 21,481 Bedford City 7,345 21,481 Bland 8,416 21,812 Botetourt 9,404 23,034 Bristol City 8,911 22,177 Brunswick 8,416 21,812 Buchanan 8,416 21,812 Buckingham 8,416 21,812 Buena Vista City 8,416 21,812 Campbell 7,345 21,481 Caroline 8,589 22,408 Carroll 8,416 21,812 Charles City 8,589 22,408 Charlotte 8,416 21,812 Charlottesville City 8,974 21,460 Chesapeake City 8,433 21,119 Chesterfield 8,589 22,408 Clarke 8,866 23,327 Colonial Heights City 8,589 22,408 Covington City 8,416 21,812 Craig 9,404 23,034 Culpeper 8,416 21,812 Cumberland 8,589 22,408 Danville City 8,956 21,176 Dickenson 8,416 21,812 Dinwiddie 8,589 22,408 Emporia City 8,416 21,812 Essex 8,416 21,812 Fairfax 8,866 23,327 Fairfax City 8,866 23,327 Falls Church City 8,866 23,327 Fauquier 8,866 23,327 Floyd 8,416 21,812 Fluvanna 8,974 21,460 Franklin 9,404 23,034 Franklin City 8,416 21,812 Frederick 8,473 22,447 Fredericksburg City 8,866 23,327 Galax City 8,416 21,812 Giles 7,196 22,599 Gloucester 8,433 21,119 Goochland 8,589 22,408 Grayson 8,416 21,812 Greene 8,974 21,460 Greensville 8,416 21,812 Halifax 8,416 21,812 Hampton City 8,433 21,119 Hanover 8,589 22,408 Harrisonburg City 7,634 21,742 Henrico 8,589 22,408 Henry 8,416 21,812 Highland 8,416 21,812 Hopewell City 8,589 22,408 Isle of Wight 8,433 21,119 James City 8,433 21,119 King and Queen 8,589 22,408 King George 8,416 21,812 King William 8,589 22,408 Lancaster 8,416 21,812 Lee 8,416 21,812 Lexington City 8,416 21,812 Loudoun 8,866 23,327 Louisa 8,589 22,408 Lunenburg 8,416 21,812 Lynchburg City 7,345 21,481 Madison 8,416 21,812 Manassas City 8,866 23,327 Manassas Park City 8,866 23,327 Martinsville City 8,416 21,812 Mathews 8,433 21,119 Mecklenburg 8,416 21,812 Middlesex 8,416 21,812 Montgomery 7,196 22,599 Nelson 8,974 21,460 New Kent 8,589 22,408 Newport News City 8,433 21,119 Norfolk City 8,433 21,119 Northampton 8,416 21,812 Northumberland 8,416 21,812 Norton City 8,416 21,812 Nottoway 8,416 21,812 Orange 8,416 21,812 Page 8,416 21,812 Patrick 8,416 21,812 Petersburg City 8,589 22,408 Pittsylvania 8,956 21,176 Poquoson 8,433 21,119 Portsmouth City 8,433 21,119 Powhatan 8,589 22,408 Prince Edward 8,416 21,812 Prince George 8,589 22,408 Prince William 8,866 23,327 Pulaski 7,196 22,599 Radford City 7,196 22,599 Rappahannock 8,416 21,812 Richmond 8,416 21,812 Richmond City 8,589 22,408 Roanoke 9,404 23,034 Roanoke City 9,404 23,034 Rockbridge 8,416 21,812 Rockingham 7,634 21,742 Russell 8,416 21,812 Salem City 9,404 23,034 Scott 8,911 22,177 Shenandoah 8,416 21,812 Smyth 8,416 21,812 Southampton 8,416 21,812 Spotsylvania 8,866 23,327 Stafford 8,866 23,327 Staunton City 8,416 21,812 Suffolk City 8,433 21,119 Surry 8,433 21,119 Sussex 8,589 22,408 Tazewell 8,416 21,812 Virginia Beach City 8,433 21,119 Warren 8,866 23,327 Washington 8,911 22,177 Waynesboro City 8,416 21,812 Westmoreland 8,416 21,812 Williamsburg City 8,433 21,119 Winchester City 8,473 22,447 Wise 8,416 21,812 Wythe 8,416 21,812 York 8,433 21,119 Washington County Employee- Only Dependent, Family, etc. Adams 8,275 22,940 Asotin 8,275 22,940 Benton 8,275 22,940 Chelan 8,275 22,940 Clallam 7,967 20,942 Clark 8,082 22,147 Columbia 8,275 22,940 Cowlitz 7,967 20,942 Douglas 8,275 22,940 Ferry 8,152 21,592 Franklin 8,275 22,940 Garfield 8,275 22,940 Grant 8,275 22,940 Grays Harbor 7,967 20,942 Island 7,967 20,942 Jefferson 7,967 20,942 King 7,911 22,808 Kitsap 7,967 20,942 Kittitas 8,275 22,940 Klickitat 8,082 22,147 Lewis 7,967 20,942 Lincoln 8,152 21,592 Mason 7,967 20,942 Okanogan 8,275 22,940 Pacific 7,967 20,942 Pend Oreille 8,152 21,592 Pierce 7,967 20,942 San Juan 7,967 20,942 Skagit 7,967 20,942 Skamania 8,082 22,147 Snohomish 7,967 20,942 Spokane 8,152 21,592 Stevens 8,152 21,592 Thurston 7,967 20,942 Wahkiakum 7,967 20,942 Walla Walla 8,275 22,940 Whatcom 7,967 20,942 Whitman 8,275 22,940 Yakima 8,275 22,940 West Virginia County Employee- Only Dependent, Family, etc. Barbour 9,864 27,010 Berkeley 9,757 24,140 Boone 9,302 26,140 Braxton 9,567 25,392 Brooke 9,722 27,737 Cabell 9,980 25,542 Calhoun 9,567 25,392 Clay 9,567 25,392 Doddridge 10,055 25,014 Fayette 9,567 25,392 Gilmer 10,055 25,014 Grant 8,996 24,907 Greenbrier 9,567 25,392 Hampshire 8,996 24,907 Hancock 9,722 27,737 Hardy 8,996 24,907 Harrison 9,864 27,010 Jackson 10,257 28,051 Jefferson 9,757 24,140 Kanawha 11,133 28,870 Lewis 10,055 25,014 Lincoln 9,302 26,140 Logan 9,302 26,140 Marion 10,055 25,014 Marshall 9,722 27,737 Mason 9,980 25,542 McDowell 9,302 26,140 Mercer 10,309 25,218 Mineral 8,996 24,907 Mingo 9,302 26,140 Monongalia 10,055 25,014 Monroe 10,309 25,218 Morgan 8,996 24,907 Nicholas 9,567 25,392 Ohio 9,722 27,737 Pendleton 8,996 24,907 Pleasants 10,257 28,051 Pocahontas 9,864 27,010 Preston 9,864 27,010 Putnam 9,980 25,542 Raleigh 10,309 25,218 Randolph 9,864 27,010 Ritchie 10,257 28,051 Roane 9,567 25,392 Summers 10,309 25,218 Taylor 9,864 27,010 Tucker 9,864 27,010 Tyler 10,257 28,051 Upshur 9,864 27,010 Wayne 9,980 25,542 Webster 9,864 27,010 Wetzel 10,055 25,014 Wirt 10,257 28,051 Wood 10,257 28,051 Wyoming 9,302 26,140 Wisconsin County Employee- Only Dependent, Family, etc. Adams 9,071 29,125 Ashland 9,003 25,622 Barron 8,574 23,234 Bayfield 9,003 25,622 Brown 7,748 22,230 Buffalo 8,221 22,747 Burnett 9,003 25,622 Calumet 7,800 23,179 Chippewa 8,268 24,992 Clark 8,574 23,234 Columbia 8,347 26,145 Crawford 8,133 23,995 Dane 7,594 25,699 Dodge 7,800 23,179 Door 7,748 22,230 Douglas 9,003 25,622 Dunn 8,268 24,992 Eau Claire 8,268 24,992 Florence 7,143 21,458 Fond du Lac 7,800 23,179 Forest 7,143 21,458 Grant 8,133 23,995 Green 8,347 26,145 Green Lake 9,071 29,125 Iowa 8,133 23,995 Iron 7,143 21,458 Jackson 8,221 22,747 Jefferson 8,347 26,145 Juneau 9,071 29,125 Kenosha 9,382 26,795 Kewaunee 7,748 22,230 La Crosse 8,221 22,747 Lafayette 8,133 23,995 Langlade 7,143 21,458 Lincoln 9,019 25,476 Manitowoc 7,748 22,230 Marathon 9,019 25,476 Marinette 7,748 22,230 Marquette 9,071 29,125 Menomonee 7,748 22,230 Milwaukee 7,946 26,745 Monroe 8,221 22,747 Oconto 7,748 22,230 Oneida 7,143 21,458 Outagamie 7,800 23,179 Ozaukee 8,177 24,978 Pepin 8,268 24,992 Pierce 9,799 25,884 Polk 9,799 25,884 Portage 9,019 25,476 Price 8,574 23,234 Racine 9,382 26,795 Richland 9,071 29,125 Rock 8,347 26,145 Rusk 8,574 23,234 Sauk 9,071 29,125 Sawyer 9,003 25,622 Shawano 7,748 22,230 Sheboygan 7,800 23,179 St. Croix 9,799 25,884 Taylor 8,574 23,234 Trempealeau 8,221 22,747 Vernon 8,133 23,995 Vilas 7,143 21,458 Walworth 8,347 26,145 Washburn 9,003 25,622 Washington 8,177 24,978 Waukesha 8,177 24,978 Waupaca 7,800 23,179 Waushara 7,800 23,179 Winnebago 7,800 23,179 Wood 9,019 25,476 Wyoming County Employee- Only Dependent, Family, etc. Albany 9,933 26,086 Big Horn 9,933 26,086 Campbell 9,933 26,086 Carbon 9,933 26,086 Converse 9,933 26,086 Crook 9,933 26,086 Fremont 9,933 26,086 Goshen 9,933 26,086 Hot Springs 9,933 26,086 Johnson 9,933 26,086 Laramie 9,815 25,076 Lincoln 9,933 26,086 Natrona 10,359 27,595 Niobrara 9,933 26,086 Park 9,933 26,086 Platte 9,933 26,086 Sheridan 9,933 26,086 Sublette 9,933 26,086 Sweetwater 9,933 26,086 Teton 9,933 26,086 Uinta 9,933 26,086 Washakie 9,933 26,086 Weston 9,933 26,086
