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 $62,000 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 (2023) Credit for Small Employer Health Insurance Premiums Section references are to the Internal Revenue Code unless otherwise noted. 2023 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 $62,000 per FTE. For details, see Worksheets 1 and 3. If you had more than 10 FTEs and average annual wages of more than $30,000, 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 $62,000. 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 2023, 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 2023. Medicare taxes the tax-exempt employer was required to withhold from employees’ wages in calendar year 2023. Medicare taxes the tax-exempt employer was required to pay for calendar year 2023. 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 2023, 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 2023 if they properly claimed the credit under section 45R for all or part of 2022. 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 2023 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 2022 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 $30,000 for the tax year. If you paid average annual wages of $62,000 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 2023, 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 $30,000) 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 $30,700 from line 3 4. _____ 5. Divide line 4 by $30,700. 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 2023. Medicare taxes the tax-exempt employer was required to withhold from employees’ wages in calendar year 2023. Medicare taxes the tax-exempt employer was required to pay for calendar year 2023. 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 2023. Alabama County Employee- Only Dependent, Family, etc. Autauga 8,391 23,453 Baldwin 7,241 20,533 Barbour 7,241 20,533 Bibb 7,061 22,250 Blount 7,061 22,250 Bullock 7,241 20,533 Butler 7,241 20,533 Calhoun 6,836 20,924 Chambers 7,241 20,533 Cherokee 7,241 20,533 Chilton 7,061 22,250 Choctaw 7,241 20,533 Clarke 7,241 20,533 Clay 7,241 20,533 Cleburne 7,241 20,533 Coffee 7,241 20,533 Colbert 8,701 22,810 Conecuh 7,241 20,533 Coosa 7,241 20,533 Covington 7,241 20,533 Crenshaw 7,241 20,533 Cullman 7,241 20,533 Dale 7,241 20,533 Dallas 7,241 20,533 DeKalb 7,241 20,533 Elmore 8,391 23,453 Escambia 7,241 20,533 Etowah 6,539 22,226 Fayette 7,241 20,533 Franklin 7,241 20,533 Geneva 7,505 22,014 Greene 7,665 21,879 Hale 7,665 21,879 Henry 7,505 22,014 Houston 7,505 22,014 Jackson 7,241 20,533 Jefferson 7,061 22,250 Lamar 7,241 20,533 Lauderdale 8,701 22,810 Lawrence 7,893 19,596 Lee 6,462 19,185 Limestone 7,262 23,301 Lowndes 8,391 23,453 Macon 7,241 20,533 Madison 7,262 23,301 Marengo 7,241 20,533 Marion 7,241 20,533 Marshall 7,241 20,533 Mobile 7,468 22,163 Monroe 7,241 20,533 Montgomery 8,391 23,453 Morgan 7,893 19,596 Perry 7,241 20,533 Pickens 7,241 20,533 Pike 7,241 20,533 Randolph 7,241 20,533 Russell 7,210 21,092 Shelby 7,061 22,250 St. Clair 7,061 22,250 Sumter 7,241 20,533 Talladega 7,241 20,533 Tallapoosa 7,241 20,533 Tuscaloosa 7,665 21,879 Walker 7,061 22,250 Washington 7,241 20,533 Wilcox 7,241 20,533 Winston 7,241 20,533 Alaska County Employee- Only Dependent, Family, etc. Aleutians East 12,011 30,930 Aleutians West 12,011 30,930 Anchorage 11,303 29,868 Bethel 11,303 29,868 Bristol Bay 12,011 30,930 Denali 12,011 30,930 Dillingham 11,303 29,868 Fairbanks North Star 12,011 30,930 Haines 11,771 31,062 Hoonah-Angoon 11,771 31,062 Juneau 11,771 31,062 Kenai Peninsula 12,011 30,930 Ketchikan Gateway 11,771 31,062 Kodiak Island 12,011 30,930 Lake and Peninsula 12,011 30,930 Matanuska Susitna 12,011 30,930 Nome 12,011 30,930 North Slope 12,011 30,930 Northwest Arctic 12,011 30,930 Petersburg 11,771 31,062 Prince of Wales-Hyder 11,771 31,062 Sitka 11,771 31,062 Skagway 11,771 31,062 Southeast Fairbanks 12,011 30,930 Valdez Cordova 11,303 29,868 Wade Hampton 12,011 30,930 Wrangell City and Borough 11,771 31,062 Yakutat 12,011 30,930 Yukon Koyukuk 12,011 30,930 Arizona County Employee- Only Dependent, Family, etc. Apache 8,205 23,802 Cochise 7,758 21,771 Coconino 8,205 23,802 Gila 7,732 20,592 Graham 7,758 21,771 Greenlee 7,758 21,771 La Paz 8,893 24,548 Maricopa 7,176 22,558 Mohave 8,205 23,802 Navajo 8,205 23,802 Pima 7,513 21,227 Pinal 7,732 20,592 Santa Cruz 7,513 21,227 Yavapai 7,412 21,670 Yuma 8,893 24,548 Arkansas County Employee- Only Dependent, Family, etc. Arkansas 7,140 17,389 Ashley 7,140 17,389 Baxter 7,244 21,429 Benton 7,244 21,429 Boone 7,244 21,429 Bradley 7,140 17,389 Calhoun 7,695 23,029 Carroll 7,244 21,429 Chicot 7,140 17,389 Clark 6,191 18,872 Clay 7,751 21,560 Cleburne 7,028 19,164 Cleveland 7,140 17,389 Columbia 7,695 23,029 Conway 7,028 19,164 Craighead 7,751 21,560 Crawford 6,714 21,788 Crittenden 7,751 21,560 Cross 7,751 21,560 Dallas 7,140 17,389 Desha 7,140 17,389 Drew 7,140 17,389 Faulkner 7,028 19,164 Franklin 6,714 21,788 Fulton 7,751 21,560 Garland 6,191 18,872 Grant 7,028 19,164 Greene 7,751 21,560 Hempstead 7,695 23,029 Hot Spring 6,191 18,872 Howard 7,695 23,029 Independence 7,751 21,560 Izard 7,751 21,560 Jackson 7,751 21,560 Jefferson 7,140 17,389 Johnson 6,714 21,788 Lafayette 7,695 23,029 Lawrence 7,751 21,560 Lee 7,140 17,389 Lincoln 7,140 17,389 Little River 7,695 23,029 Logan 6,714 21,788 Lonoke 7,028 19,164 Madison 7,244 21,429 Marion 7,244 21,429 Miller 7,695 23,029 Mississippi 7,751 21,560 Monroe 7,140 17,389 Montgomery 6,191 18,872 Nevada 7,695 23,029 Newton 7,244 21,429 Ouachita 7,695 23,029 Perry 7,028 19,164 Phillips 7,140 17,389 Pike 6,191 18,872 Poinsett 7,751 21,560 Polk 6,714 21,788 Pope 7,028 19,164 Prairie 7,028 19,164 Pulaski 7,028 19,164 Randolph 7,751 21,560 Saline 7,028 19,164 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 7,028 19,164 Washington 7,244 21,429 White 7,028 19,164 Woodruff 7,751 21,560 Yell 7,028 19,164 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 8,099 24,093 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 20,242 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 8,407 22,859 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 8,407 22,859 Nevada 9,825 23,668 Orange 9,098 26,021 Placer 8,099 24,093 Plumas 9,825 23,668 Riverside 8,823 24,188 Sacramento 8,099 24,093 San Benito 9,395 26,386 San Bernardino 8,823 24,188 San Diego 7,936 19,698 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 8,407 22,859 Sonoma 8,407 22,859 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 8,099 24,093 Yuba 9,825 23,668 Colorado County Employee- Only Dependent, Family, etc. Adams 7,411 21,656 Alamosa 8,633 23,653 Arapahoe 7,411 21,656 Archuleta 8,143 24,827 Baca 8,633 23,653 Bent 8,633 23,653 Boulder 7,775 22,089 Broomfield 7,411 21,656 Chaffee 8,633 23,653 Cheyenne 8,633 23,653 Clear Creek 7,411 21,656 Conejos 8,633 23,653 Costilla 8,633 23,653 Crowley 8,633 23,653 Custer 8,633 23,653 Delta 8,143 24,827 Denver 7,411 21,656 Dolores 8,143 24,827 Douglas 7,411 21,656 Eagle 7,932 24,678 El Paso 6,583 22,503 Elbert 7,411 21,656 Fremont 8,633 23,653 Garfield 7,932 24,678 Gilpin 7,411 21,656 Grand 8,143 24,827 Gunnison 8,143 24,827 Hinsdale 8,143 24,827 Huerfano 8,633 23,653 Jackson 8,143 24,827 Jefferson 7,411 21,656 Kiowa 8,633 23,653 Kit Carson 8,633 23,653 La Plata 8,143 24,827 Lake 8,143 24,827 Larimer 8,694 19,824 Las Animas 8,633 23,653 Lincoln 8,633 23,653 Logan 8,054 23,081 Mesa 8,998 21,727 Mineral 8,633 23,653 Moffat 8,143 24,827 Montezuma 8,143 24,827 Montrose 8,143 24,827 Morgan 8,054 23,081 Otero 8,633 23,653 Ouray 8,143 24,827 Park 7,411 21,656 Phillips 8,054 23,081 Pitkin 7,932 24,678 Prowers 8,633 23,653 Pueblo 7,319 20,347 Rio Blanco 8,143 24,827 Rio Grande 8,633 23,653 Routt 8,143 24,827 Saguache 8,633 23,653 San Juan 8,143 24,827 San Miguel 8,143 24,827 Sedgwick 8,054 23,081 Summit 7,932 24,678 Teller 6,583 22,503 Washington 8,054 23,081 Weld 8,306 26,016 Yuma 8,054 23,081 Connecticut County Employee- Only Dependent, Family, etc. Fairfield 9,528 29,578 Hartford 9,002 26,680 Litchfield 8,527 28,343 Middlesex 8,672 27,077 New Haven 9,794 29,443 New London 8,729 25,787 Tolland 8,001 22,920 Windham 8,489 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 7,715 22,501 Bay 7,461 21,468 Bradford 7,686 23,023 Brevard 8,879 23,208 Broward 7,925 23,328 Calhoun 7,789 22,571 Charlotte 8,533 25,787 Citrus 7,757 21,534 Clay 7,626 22,922 Collier 7,988 29,682 Columbia 8,265 24,544 DeSoto 7,735 23,403 Dixie 7,911 21,209 Duval 7,679 22,097 Escambia 7,892 21,756 Flagler 8,808 22,670 Franklin 8,034 23,949 Gadsden 7,735 23,387 Gilchrist 7,658 22,553 Glades 8,083 25,093 Gulf 8,395 23,946 Hamilton 7,602 22,503 Hardee 7,526 20,987 Hendry 8,388 24,714 Hernando 8,890 23,493 Highlands 8,138 25,498 Hillsborough 7,740 25,008 Holmes 7,742 22,612 Indian River 7,568 21,289 Jackson 7,381 20,719 Jefferson 8,243 22,557 Lafayette 7,903 21,405 Lake 9,585 24,889 Lee 7,667 22,838 Leon 9,230 28,653 Levy 7,541 23,288 Liberty 7,894 22,899 Madison 8,248 23,532 Manatee 7,718 21,046 Marion 6,342 20,829 Martin 8,016 24,627 Miami-Dade 8,031 24,816 Monroe 8,436 25,476 Nassau 8,332 20,919 Okaloosa 8,059 28,477 Okeechobee 8,465 24,963 Orange 7,953 20,908 Osceola 8,438 24,353 Palm Beach 8,603 28,912 Pasco 7,525 22,543 Pinellas 7,371 22,139 Polk 8,801 22,081 Putnam 7,836 23,177 Santa Rosa 7,489 20,819 Sarasota 7,521 21,644 Seminole 7,715 20,590 St. Johns 10,257 27,879 St. Lucie 7,591 21,601 Sumter 7,862 24,206 Suwannee 7,668 22,810 Taylor 8,601 24,552 Union 7,932 23,505 Volusia 8,323 20,111 Wakulla 7,548 23,347 Walton 7,767 21,234 Washington 7,947 23,329 Georgia County Employee- Only Dependent, Family, etc. Appling 10,583 27,444 Atkinson 7,649 22,962 Bacon 7,887 23,290 Baker 8,463 25,176 Baldwin 8,673 24,458 Banks 8,299 22,594 Barrow 9,031 21,237 Bartow 7,850 22,689 Ben Hill 8,599 24,744 Berrien 8,599 24,744 Bibb 8,545 20,662 Bleckley 8,545 20,662 Brantley 7,887 23,290 Brooks 8,599 24,744 Bryan 10,583 27,444 Bulloch 10,583 27,444 Burke 8,071 20,462 Butts 7,850 22,689 Calhoun 8,463 25,176 Camden 7,887 23,290 Candler 10,583 27,444 Carroll 8,130 24,070 Catoosa 7,913 23,868 Charlton 7,887 23,290 Chatham 10,583 27,444 Chattahoochee 7,316 20,658 Chattooga 8,654 22,433 Cherokee 7,850 22,689 Clarke 9,031 21,237 Clay 8,463 25,176 Clayton 7,850 22,689 Clinch 8,599 24,744 Cobb 7,850 22,689 Coffee 7,649 22,962 Colquitt 8,599 24,744 Columbia 8,071 20,462 Cook 8,599 24,744 Coweta 7,850 22,689 Crawford 8,545 20,662 Crisp 8,463 25,176 Dade 7,913 23,868 Dawson 8,299 22,594 Decatur 8,599 24,744 DeKalb 7,850 22,689 Dodge 8,545 20,662 Dooly 8,545 20,662 Dougherty 8,463 25,176 Douglas 7,850 22,689 Early 8,599 24,744 Echols 8,599 24,744 Effingham 10,583 27,444 Elbert 9,031 21,237 Emanuel 8,071 20,462 Evans 10,583 27,444 Fannin 8,050 23,245 Fayette 7,850 22,689 Floyd 8,654 22,433 Forsyth 7,850 22,689 Franklin 8,299 22,594 Fulton 7,850 22,689 Gilmer 8,654 22,433 Glascock 8,071 20,462 Glynn 7,887 23,290 Gordon 8,654 22,433 Grady 8,599 24,744 Greene 9,031 21,237 Gwinnett 7,850 22,689 Habersham 8,299 22,594 Hall 8,299 22,594 Hancock 8,673 24,458 Haralson 8,130 24,070 Harris 7,316 20,658 Hart 8,299 22,594 Heard 8,130 24,070 Henry 7,850 22,689 Houston 8,545 20,662 Irwin 8,599 24,744 Jackson 9,031 21,237 Jasper 7,850 22,689 Jeff Davis 7,649 22,962 Jefferson 8,071 20,462 Jenkins 8,071 20,462 Johnson 7,649 22,962 Jones 8,545 20,662 Lamar 7,850 22,689 Lanier 8,599 24,744 Laurens 7,649 22,962 Lee 8,463 25,176 Liberty 10,583 27,444 Lincoln 8,071 20,462 Long 10,583 27,444 Lowndes 8,599 24,744 Lumpkin 8,299 22,594 Macon 7,316 20,658 Madison 9,031 21,237 Marion 7,316 20,658 McDuffie 8,071 20,462 McIntosh 7,887 23,290 Meriwether 7,316 20,658 Miller 8,599 24,744 Mitchell 8,463 25,176 Monroe 8,545 20,662 Montgomery 7,649 22,962 Morgan 9,031 21,237 Murray 8,050 23,245 Muscogee 7,316 20,658 Newton 7,850 22,689 Oconee 9,031 21,237 Oglethorpe 9,031 21,237 Paulding 7,850 22,689 Peach 8,545 20,662 Pickens 8,654 22,433 Pierce 7,887 23,290 Pike 7,850 22,689 Polk 8,654 22,433 Pulaski 8,545 20,662 Putnam 8,545 20,662 Quitman 7,316 20,658 Rabun 8,299 22,594 Randolph 8,463 25,176 Richmond 8,071 20,462 Rockdale 7,850 22,689 Schley 8,463 25,176 Screven 10,583 27,444 Seminole 8,599 24,744 Spalding 7,850 22,689 Stephens 8,299 22,594 Stewart 7,316 20,658 Sumter 8,463 25,176 Talbot 7,316 20,658 Taliaferro 8,071 20,462 Tattnall 10,583 27,444 Taylor 7,316 20,658 Telfair 7,649 22,962 Terrell 8,463 25,176 Thomas 8,599 24,744 Tift 8,599 24,744 Toombs 7,649 22,962 Towns 8,299 22,594 Treutlen 7,649 22,962 Troup 7,316 20,658 Turner 8,599 24,744 Twiggs 8,545 20,662 Union 8,299 22,594 Upson 7,316 20,658 Walker 7,913 23,868 Walton 7,850 22,689 Ware 7,887 23,290 Warren 8,071 20,462 Washington 8,673 24,458 Wayne 7,887 23,290 Webster 7,316 20,658 Wheeler 7,649 22,962 White 8,299 22,594 Whitfield 8,050 23,245 Wilcox 8,545 20,662 Wilkes 8,071 20,462 Wilkinson 8,673 24,458 Worth 8,463 25,176 Hawaii County Employee- Only Dependent, Family, etc. All 8,011 21,523 Idaho County Employee- Only Dependent, Family, etc. Ada 7,011 18,558 Adams 6,888 18,579 Bannock 8,437 18,200 Bear Lake 8,437 18,200 Benewah 7,005 16,122 Bingham 8,437 18,200 Blaine 6,476 18,948 Boise 6,888 18,579 Bonner 7,005 16,122 Bonneville 7,918 20,506 Boundary 7,005 16,122 Butte 8,437 18,200 Camas 6,476 18,948 Canyon 6,888 18,579 Caribou 8,437 18,200 Cassia 6,476 18,948 Clark 7,918 20,506 Clearwater 8,172 19,086 Custer 8,437 18,200 Elmore 6,888 18,579 Franklin 8,437 18,200 Fremont 7,918 20,506 Gem 6,888 18,579 Gooding 6,476 18,948 Idaho 8,172 19,086 Jefferson 7,918 20,506 Jerome 6,476 18,948 Kootenai 7,005 16,122 Latah 7,005 16,122 Lemhi 7,918 20,506 Lewis 8,172 19,086 Lincoln 6,476 18,948 Madison 7,918 20,506 Minidoka 6,476 18,948 Nez Perce 8,172 19,086 Oneida 8,437 18,200 Owyhee 6,888 18,579 Payette 6,888 18,579 Power 8,437 18,200 Shoshone 7,005 16,122 Teton 7,918 20,506 Twin Falls 6,476 18,948 Valley 6,888 18,579 Washington 6,888 18,579 Illinois County Employee- Only Dependent, Family, etc. Adams 8,465 20,916 Alexander 9,777 25,949 Bond 8,687 25,047 Boone 8,972 22,362 Brown 8,465 20,916 Bureau 8,243 22,350 Calhoun 8,687 25,047 Carroll 8,972 22,362 Cass 8,465 20,916 Champaign 9,646 23,421 Christian 8,465 20,916 Clark 9,646 23,421 Clay 9,777 25,949 Clinton 8,687 25,047 Coles 9,646 23,421 Cook 8,729 23,937 Crawford 9,777 25,949 Cumberland 9,646 23,421 DeKalb 8,972 22,362 DeWitt 9,902 24,851 Douglas 9,646 23,421 DuPage 8,977 24,388 Edgar 9,646 23,421 Edwards 9,777 25,949 Effingham 9,777 25,949 Fayette 9,777 25,949 Ford 9,646 23,421 Franklin 9,777 25,949 Fulton 8,720 23,057 Gallatin 9,777 25,949 Greene 8,687 25,047 Grundy 9,101 20,715 Hamilton 9,777 25,949 Hancock 8,243 22,350 Hardin 9,777 25,949 Henderson 8,243 22,350 Henry 8,243 22,350 Iroquois 9,646 23,421 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 24,388 Kankakee 9,101 20,715 Kendall 9,101 20,715 Knox 8,720 23,057 Lake 8,491 24,199 LaSalle 8,720 23,057 Lawrence 9,777 25,949 Lee 8,972 22,362 Livingston 9,902 24,851 Logan 8,465 20,916 Macon 8,465 20,916 Macoupin 8,687 25,047 Madison 8,482 22,961 Marion 9,777 25,949 Marshall 8,720 23,057 Mason 8,465 20,916 Massac 9,777 25,949 McDonough 8,720 23,057 McHenry 8,491 24,199 McLean 9,902 24,851 Menard 8,465 20,916 Mercer 8,243 22,350 Monroe 8,482 22,961 Montgomery 8,687 25,047 Morgan 8,465 20,916 Moultrie 8,465 20,916 Ogle 8,972 22,362 Peoria 8,720 23,057 Perry 9,777 25,949 Piatt 9,646 23,421 Pike 8,465 20,916 Pope 9,777 25,949 Pulaski 9,777 25,949 Putnam 8,720 23,057 Randolph 8,687 25,047 Richland 9,777 25,949 Rock Island 8,243 22,350 Saline 9,777 25,949 Sangamon 8,465 20,916 Schuyler 8,465 20,916 Scott 8,465 20,916 Shelby 8,465 20,916 St. Clair 8,482 22,961 Stark 8,720 23,057 Stephenson 8,972 22,362 Tazewell 8,720 23,057 Union 9,777 25,949 Vermilion 9,646 23,421 Wabash 9,777 25,949 Warren 8,243 22,350 Washington 8,687 25,047 Wayne 9,777 25,949 White 9,777 25,949 Whiteside 8,243 22,350 Will 9,101 20,715 Williamson 9,777 25,949 Winnebago 8,972 22,362 Woodford 8,720 23,057 Indiana County Employee- Only Dependent, Family, etc. Adams 7,571 23,214 Allen 8,107 24,189 Bartholomew 7,972 22,956 Benton 8,516 25,391 Blackford 8,548 23,755 Boone 8,202 25,255 Brown 8,081 26,469 Carroll 8,352 26,016 Cass 8,166 21,331 Clark 7,522 21,619 Clay 7,770 23,405 Clinton 8,352 26,016 Crawford 7,522 21,619 Daviess 8,249 25,780 Dearborn 8,906 24,245 Decatur 7,972 22,956 DeKalb 7,571 23,214 Delaware 8,548 23,755 Dubois 8,249 25,780 Elkhart 8,340 22,494 Fayette 8,158 24,148 Floyd 7,522 21,619 Fountain 8,352 26,016 Franklin 8,906 24,245 Fulton 8,166 21,331 Gibson 9,588 24,463 Grant 8,548 23,755 Greene 8,249 25,780 Hamilton 8,202 25,255 Hancock 8,158 24,148 Harrison 7,522 21,619 Hendricks 8,202 25,255 Henry 8,158 24,148 Howard 8,166 21,331 Huntington 7,571 23,214 Jackson 7,972 22,956 Jasper 8,516 25,391 Jay 8,548 23,755 Jefferson 7,522 21,619 Jennings 7,972 22,956 Johnson 8,081 26,469 Knox 8,249 25,780 Kosciusko 8,340 22,494 LaGrange 7,571 23,214 Lake 8,474 22,352 LaPorte 8,474 22,352 Lawrence 8,081 26,469 Madison 8,158 24,148 Marion 8,202 25,255 Marshall 8,340 22,494 Martin 8,249 25,780 Miami 8,166 21,331 Monroe 8,081 26,469 Montgomery 8,352 26,016 Morgan 8,202 25,255 Newton 8,516 25,391 Noble 7,571 23,214 Ohio 8,906 24,245 Orange 8,249 25,780 Owen 8,081 26,469 Parke 7,770 23,405 Perry 8,249 25,780 Pike 8,249 25,780 Porter 8,474 22,352 Posey 9,588 24,463 Pulaski 8,166 21,331 Putnam 8,352 26,016 Randolph 8,548 23,755 Ripley 8,906 24,245 Rush 7,972 22,956 Scott 7,522 21,619 Shelby 8,202 25,255 Spencer 8,249 25,780 St. Joseph 8,340 22,494 Starke 8,340 22,494 Steuben 7,571 23,214 Sullivan 7,770 23,405 Switzerland 8,906 24,245 Tippecanoe 8,352 26,016 Tipton 8,352 26,016 Union 8,158 24,148 Vanderburgh 9,588 24,463 Vermillion 7,770 23,405 Vigo 7,770 23,405 Wabash 7,571 23,214 Warren 8,516 25,391 Warrick 9,588 24,463 Washington 7,522 21,619 Wayne 8,158 24,148 Wells 7,571 23,214 White 8,516 25,391 Whitley 7,571 23,214 Iowa County Employee- Only Dependent, Family, etc. Adair 8,697 21,249 Adams 8,697 21,249 Allamakee 7,445 21,955 Appanoose 7,311 19,465 Audubon 8,697 21,249 Benton 7,270 21,569 Black Hawk 7,270 21,569 Boone 6,970 20,188 Bremer 7,445 21,955 Buchanan 7,270 21,569 Buena Vista 8,032 22,897 Butler 7,445 21,955 Calhoun 6,970 20,188 Carroll 6,970 20,188 Cass 8,697 21,249 Cedar 7,270 21,569 Cerro Gordo 7,445 21,955 Cherokee 8,032 22,897 Chickasaw 7,445 21,955 Clarke 8,697 21,249 Clay 8,032 22,897 Clayton 7,270 21,569 Clinton 7,270 21,569 Crawford 8,032 22,897 Dallas 7,095 22,233 Davis 7,311 19,465 Decatur 8,697 21,249 Delaware 7,270 21,569 Des Moines 7,311 19,465 Dickinson 8,032 22,897 Dubuque 7,270 21,569 Emmet 7,445 21,955 Fayette 7,445 21,955 Floyd 7,445 21,955 Franklin 7,445 21,955 Fremont 8,697 21,249 Greene 6,970 20,188 Grundy 6,970 20,188 Guthrie 8,697 21,249 Hamilton 6,970 20,188 Hancock 7,445 21,955 Hardin 6,970 20,188 Harrison 8,697 21,249 Henry 7,311 19,465 Howard 7,445 21,955 Humboldt 7,445 21,955 Ida 8,032 22,897 Iowa 7,270 21,569 Jackson 7,270 21,569 Jasper 7,095 22,233 Jefferson 7,311 19,465 Johnson 7,270 21,569 Jones 7,270 21,569 Keokuk 7,311 19,465 Kossuth 7,445 21,955 Lee 7,311 19,465 Linn 7,270 21,569 Louisa 7,311 19,465 Lucas 7,311 19,465 Lyon 8,032 22,897 Madison 7,095 22,233 Mahaska 7,311 19,465 Marion 7,095 22,233 Marshall 6,970 20,188 Mills 8,697 21,249 Mitchell 7,445 21,955 Monona 8,032 22,897 Monroe 7,311 19,465 Montgomery 8,697 21,249 Muscatine 7,311 19,465 O'Brien 8,032 22,897 Osceola 8,032 22,897 Page 8,697 21,249 Palo Alto 8,032 22,897 Plymouth 8,032 22,897 Pocahontas 8,032 22,897 Polk 7,095 22,233 Pottawattamie 8,697 21,249 Poweshiek 6,970 20,188 Ringgold 8,697 21,249 Sac 8,032 22,897 Scott 7,270 21,569 Shelby 8,697 21,249 Sioux 8,032 22,897 Story 6,970 20,188 Tama 6,970 20,188 Taylor 8,697 21,249 Union 8,697 21,249 Van Buren 7,311 19,465 Wapello 7,311 19,465 Warren 7,095 22,233 Washington 7,311 19,465 Wayne 7,311 19,465 Webster 6,970 20,188 Winnebago 7,445 21,955 Winneshiek 7,445 21,955 Woodbury 8,032 22,897 Worth 7,445 21,955 Wright 7,445 21,955 Kansas County Employee- Only Dependent, Family, etc. Allen 7,646 19,378 Anderson 7,004 19,947 Atchison 7,004 19,947 Barber 6,640 20,210 Barton 7,246 21,412 Bourbon 7,646 19,378 Brown 7,004 19,947 Butler 6,660 18,161 Chase 6,660 18,161 Chautauqua 6,660 18,161 Cherokee 7,646 19,378 Cheyenne 7,246 21,412 Clark 6,640 20,210 Clay 6,556 17,604 Cloud 6,556 17,604 Coffey 7,004 19,947 Comanche 6,640 20,210 Cowley 6,660 18,161 Crawford 7,646 19,378 Decatur 7,246 21,412 Dickinson 6,556 17,604 Doniphan 7,004 19,947 Douglas 7,004 19,947 Edwards 6,640 20,210 Elk 6,660 18,161 Ellis 7,246 21,412 Ellsworth 6,556 17,604 Finney 6,640 20,210 Ford 6,640 20,210 Franklin 7,004 19,947 Geary 6,556 17,604 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 6,660 18,161 Hamilton 6,640 20,210 Harper 6,660 18,161 Harvey 6,660 18,161 Haskell 6,640 20,210 Hodgeman 6,640 20,210 Jackson 7,004 19,947 Jefferson 7,004 19,947 Jewell 6,556 17,604 Johnson 7,490 20,490 Kearny 6,640 20,210 Kingman 6,660 18,161 Kiowa 6,640 20,210 Labette 7,646 19,378 Lane 7,246 21,412 Leavenworth 7,490 20,490 Lincoln 6,556 17,604 Linn 7,004 19,947 Logan 7,246 21,412 Lyon 7,004 19,947 Marion 6,660 18,161 Marshall 7,004 19,947 McPherson 6,660 18,161 Meade 6,640 20,210 Miami 7,490 20,490 Mitchell 6,556 17,604 Montgomery 6,660 18,161 Morris 6,556 17,604 Morton 6,640 20,210 Nemaha 7,004 19,947 Neosho 7,646 19,378 Ness 7,246 21,412 Norton 7,246 21,412 Osage 7,004 19,947 Osborne 7,246 21,412 Ottawa 6,556 17,604 Pawnee 6,640 20,210 Phillips 7,246 21,412 Pottawatomie 7,004 19,947 Pratt 6,640 20,210 Rawlins 7,246 21,412 Reno 6,660 18,161 Republic 6,556 17,604 Rice 6,660 18,161 Riley 6,556 17,604 Rooks 7,246 21,412 Rush 7,246 21,412 Russell 7,246 21,412 Saline 6,556 17,604 Scott 7,246 21,412 Sedgwick 6,660 18,161 Seward 6,640 20,210 Shawnee 7,004 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 6,660 18,161 Thomas 7,246 21,412 Trego 7,246 21,412 Wabaunsee 7,004 19,947 Wallace 7,246 21,412 Washington 6,556 17,604 Wichita 7,246 21,412 Wilson 6,660 18,161 Woodson 7,646 19,378 Wyandotte 7,490 20,490 Kentucky County Employee- Only Dependent, Family, etc. Adair 7,995 23,900 Allen 7,995 23,900 Anderson 6,923 19,939 Ballard 9,237 20,839 Barren 7,995 23,900 Bath 7,608 22,247 Bell 8,511 23,588 Boone 6,901 20,870 Bourbon 6,923 19,939 Boyd 7,608 22,247 Boyle 6,923 19,939 Bracken 7,608 22,247 Breathitt 8,511 23,588 Breckinridge 7,219 20,556 Bullitt 7,219 20,556 Butler 7,995 23,900 Caldwell 9,237 20,839 Calloway 9,237 20,839 Campbell 6,901 20,870 Carlisle 9,237 20,839 Carroll 7,219 20,556 Carter 7,608 22,247 Casey 7,995 23,900 Christian 8,681 23,593 Clark 6,923 19,939 Clay 8,511 23,588 Clinton 7,995 23,900 Crittenden 9,237 20,839 Cumberland 7,995 23,900 Daviess 8,681 23,593 Edmonson 7,995 23,900 Elliott 7,608 22,247 Estill 6,923 19,939 Fayette 6,923 19,939 Fleming 7,608 22,247 Floyd 8,511 23,588 Franklin 6,923 19,939 Fulton 9,237 20,839 Gallatin 6,901 20,870 Garrard 6,923 19,939 Grant 6,901 20,870 Graves 9,237 20,839 Grayson 7,219 20,556 Green 7,995 23,900 Greenup 7,608 22,247 Hancock 8,681 23,593 Hardin 7,219 20,556 Harlan 8,511 23,588 Harrison 6,923 19,939 Hart 7,995 23,900 Henderson 8,681 23,593 Henry 7,219 20,556 Hickman 9,237 20,839 Hopkins 8,681 23,593 Jackson 6,923 19,939 Jefferson 7,219 20,556 Jessamine 6,923 19,939 Johnson 8,511 23,588 Kenton 6,901 20,870 Knott 8,511 23,588 Knox 8,511 23,588 LaRue 7,219 20,556 Laurel 8,511 23,588 Lawrence 7,608 22,247 Lee 8,511 23,588 Leslie 8,511 23,588 Letcher 8,511 23,588 Lewis 7,608 22,247 Lincoln 6,923 19,939 Livingston 9,237 20,839 Logan 7,995 23,900 Lyon 9,237 20,839 Madison 6,923 19,939 Magoffin 8,511 23,588 Marion 7,219 20,556 Marshall 9,237 20,839 Martin 8,511 23,588 Mason 7,608 22,247 McCracken 9,237 20,839 McCreary 7,995 23,900 McLean 8,681 23,593 Meade 7,219 20,556 Menifee 7,608 22,247 Mercer 6,923 19,939 Metcalfe 7,995 23,900 Monroe 7,995 23,900 Montgomery 6,923 19,939 Morgan 7,608 22,247 Muhlenberg 8,681 23,593 Nelson 7,219 20,556 Nicholas 6,923 19,939 Ohio 8,681 23,593 Oldham 7,219 20,556 Owen 6,923 19,939 Owsley 8,511 23,588 Pendleton 6,901 20,870 Perry 8,511 23,588 Pike 8,511 23,588 Powell 6,923 19,939 Pulaski 7,995 23,900 Robertson 7,608 22,247 Rockcastle 6,923 19,939 Rowan 7,608 22,247 Russell 7,995 23,900 Scott 6,923 19,939 Shelby 7,219 20,556 Simpson 7,995 23,900 Spencer 7,219 20,556 Taylor 7,995 23,900 Todd 8,681 23,593 Trigg 8,681 23,593 Trimble 7,219 20,556 Union 8,681 23,593 Warren 7,995 23,900 Washington 7,219 20,556 Wayne 7,995 23,900 Webster 8,681 23,593 Whitley 8,511 23,588 Wolfe 8,511 23,588 Woodford 6,923 19,939 Louisiana Parish Employee- Only Dependent, Family, etc. Acadia 7,541 20,453 Allen 8,459 21,861 Ascension 8,072 21,892 Assumption 7,692 20,542 Avoyelles 8,797 22,437 Beauregard 8,459 21,861 Bienville 7,834 21,179 Bossier 7,834 21,179 Caddo 7,834 21,179 Calcasieu 8,459 21,861 Caldwell 8,275 20,521 Cameron 8,459 21,861 Catahoula 8,797 22,437 Claiborne 7,834 21,179 Concordia 8,797 22,437 DeSoto 7,834 21,179 East Baton Rouge 8,072 21,892 East Carroll 8,275 20,521 East Feliciana 8,072 21,892 Evangeline 7,541 20,453 Franklin 8,275 20,521 Grant 8,797 22,437 Iberia 7,541 20,453 Iberville 8,072 21,892 Jackson 8,275 20,521 Jefferson 7,665 21,666 Jefferson Davis 8,459 21,861 Lafayette 7,541 20,453 Lafourche 7,692 20,542 LaSalle 8,797 22,437 Lincoln 8,275 20,521 Livingston 8,072 21,892 Madison 8,275 20,521 Morehouse 8,275 20,521 Natchitoches 7,834 21,179 Orleans 7,665 21,666 Ouachita 8,275 20,521 Plaquemines 7,665 21,666 Pointe Coupee 8,072 21,892 Rapides 8,797 22,437 Red River 7,834 21,179 Richland 8,275 20,521 Sabine 7,834 21,179 St. Bernard 7,665 21,666 St. Charles 7,665 21,666 St. Helena 8,072 21,892 St. James 7,665 21,666 St. John Baptist 7,665 21,666 St. Landry 7,541 20,453 St. Martin 7,541 20,453 St. Mary 7,541 20,453 St. Tammany 7,665 21,666 Tangipahoa 8,072 21,892 Tensas 8,275 20,521 Terrebonne 7,692 20,542 Union 8,275 20,521 Vermilion 7,541 20,453 Vernon 8,797 22,437 Washington 8,072 21,892 Webster 7,834 21,179 West Baton Rouge 8,072 21,892 West Carroll 8,275 20,521 West Feliciana 8,072 21,892 Winn 8,797 22,437 Maine County Employee- Only Dependent, Family, etc. Androscoggin 8,045 22,601 Aroostook 9,703 24,940 Cumberland 7,735 22,574 Franklin 8,045 22,601 Hancock 9,703 24,940 Kennebec 7,517 20,158 Knox 7,517 20,158 Lincoln 7,517 20,158 Oxford 7,517 20,158 Penobscot 8,045 22,601 Piscataquis 8,045 22,601 Sagadahoc 7,735 22,574 Somerset 8,045 22,601 Waldo 8,045 22,601 Washington 9,703 24,940 York 7,735 22,574 Maryland County Employee- Only Dependent, Family, etc. Allegany 8,282 24,040 Anne Arundel 8,273 22,894 Baltimore 8,273 22,894 Baltimore City 8,273 22,894 Calvert 8,337 21,174 Caroline 8,337 21,174 Carroll 8,282 24,040 Cecil 8,337 21,174 Charles 8,337 21,174 Dorchester 8,337 21,174 Frederick 8,282 24,040 Garrett 8,282 24,040 Harford 8,273 22,894 Howard 8,273 22,894 Kent 8,337 21,174 Montgomery 8,718 25,697 Prince George’s 8,718 25,697 Queen Anne’s 8,337 21,174 Somerset 8,337 21,174 St. Mary’s 8,337 21,174 Talbot 8,337 21,174 Washington 8,282 24,040 Wicomico 8,337 21,174 Worcester 8,337 21,174 Massachusetts County Employee- Only Dependent, Family, etc. Barnstable 11,191 27,157 Berkshire 8,363 24,733 Bristol 9,361 25,875 Dukes 11,191 27,157 Essex 9,148 25,727 Franklin 8,363 24,733 Hampden 8,363 24,733 Hampshire 8,363 24,733 Middlesex 9,358 26,811 Nantucket 11,191 27,157 Norfolk 9,358 26,811 Plymouth 9,361 25,875 Suffolk 9,358 26,811 Worcester 8,989 25,350 Michigan County Employee- Only Dependent, Family, etc. Alcona 8,510 22,856 Alger 9,363 22,114 Allegan 7,197 21,587 Alpena 8,510 22,856 Antrim 7,203 21,345 Arenac 7,898 20,833 Baraga 9,363 22,114 Barry 7,197 21,587 Bay 7,898 20,833 Benzie 7,203 21,345 Berrien 8,527 24,805 Branch 8,488 22,633 Calhoun 8,488 22,633 Cass 8,527 24,805 Charlevoix 7,203 21,345 Cheboygan 8,510 22,856 Chippewa 8,510 22,856 Clare 7,425 21,232 Clinton 8,521 21,466 Crawford 8,510 22,856 Delta 9,363 22,114 Dickinson 9,363 22,114 Eaton 8,521 21,466 Emmet 7,203 21,345 Genesee 8,060 19,416 Gladwin 7,425 21,232 Gogebic 9,363 22,114 Grand Traverse 7,203 21,345 Gratiot 7,898 20,833 Hillsdale 8,521 21,466 Houghton 9,363 22,114 Huron 8,709 21,559 Ingham 8,521 21,466 Ionia 7,097 21,254 Iosco 8,510 22,856 Iron 9,363 22,114 Isabella 7,425 21,232 Jackson 8,521 21,466 Kalamazoo 8,488 22,633 Kalkaska 7,203 21,345 Kent 7,097 21,254 Keweenaw 9,363 22,114 Lake 7,097 21,254 Lapeer 8,060 19,416 Leelanau 7,203 21,345 Lenawee 7,587 22,510 Livingston 7,587 22,510 Luce 9,363 22,114 Mackinac 8,510 22,856 Macomb 7,838 22,752 Manistee 7,203 21,345 Marquette 9,363 22,114 Mason 7,097 21,254 Mecosta 7,097 21,254 Menominee 9,363 22,114 Midland 7,425 21,232 Missaukee 7,203 21,345 Monroe 8,584 24,261 Montcalm 7,097 21,254 Montmorency 8,510 22,856 Muskegon 7,097 21,254 Newaygo 7,097 21,254 Oakland 7,838 22,752 Oceana 7,097 21,254 Ogemaw 8,510 22,856 Ontonagon 9,363 22,114 Osceola 7,097 21,254 Oscoda 8,510 22,856 Otsego 8,510 22,856 Ottawa 7,097 21,254 Presque Isle 8,510 22,856 Roscommon 8,510 22,856 Saginaw 7,898 20,833 Sanilac 8,709 21,559 Schoolcraft 9,363 22,114 Shiawassee 8,060 19,416 St. Clair 7,875 22,787 St. Joseph 8,527 24,805 Tuscola 8,709 21,559 Van Buren 8,527 24,805 Washtenaw 7,587 22,510 Wayne 8,584 24,261 Wexford 7,203 21,345 Minnesota County Employee- Only Dependent, Family, etc. Aitkin 8,499 22,222 Anoka 8,198 23,928 Becker 8,286 23,575 Beltrami 8,499 22,222 Benton 8,198 23,928 Big Stone 9,311 21,521 Blue Earth 10,352 21,766 Brown 8,725 22,580 Carlton 8,693 21,889 Carver 8,198 23,928 Cass 8,499 22,222 Chippewa 9,311 21,521 Chisago 8,499 22,222 Clay 8,286 23,575 Clearwater 7,342 23,307 Cook 8,693 21,889 Cottonwood 8,725 22,580 Crow Wing 8,499 22,222 Dakota 8,198 23,928 Dodge 8,999 23,347 Douglas 8,286 23,575 Faribault 10,352 21,766 Fillmore 8,999 23,347 Freeborn 8,999 23,347 Goodhue 8,999 23,347 Grant 8,286 23,575 Hennepin 8,198 23,928 Houston 8,999 23,347 Hubbard 8,499 22,222 Isanti 8,499 22,222 Itasca 8,693 21,889 Jackson 8,725 22,580 Kanabec 8,499 22,222 Kandiyohi 9,311 21,521 Kittson 7,342 23,307 Koochiching 8,693 21,889 Lac qui Parle 9,311 21,521 Lake 8,693 21,889 Lake of the Woods 8,693 21,889 Le Sueur 10,352 21,766 Lincoln 8,725 22,580 Lyon 9,311 21,521 Mahnomen 7,342 23,307 Marshall 7,342 23,307 Martin 10,352 21,766 McLeod 9,311 21,521 Meeker 9,311 21,521 Mille Lacs 8,499 22,222 Morrison 8,499 22,222 Mower 8,999 23,347 Murray 8,725 22,580 Nicollet 10,352 21,766 Nobles 8,725 22,580 Norman 7,342 23,307 Olmsted 8,999 23,347 Otter Tail 8,286 23,575 Pennington 7,342 23,307 Pine 8,499 22,222 Pipestone 8,725 22,580 Polk 7,342 23,307 Pope 8,286 23,575 Ramsey 8,198 23,928 Red Lake 7,342 23,307 Redwood 8,725 22,580 Renville 9,311 21,521 Rice 10,352 21,766 Rock 8,725 22,580 Roseau 8,499 22,222 Scott 8,198 23,928 Sherburne 8,198 23,928 Sibley 9,311 21,521 St. Louis 8,693 21,889 Stearns 8,198 23,928 Steele 8,999 23,347 Stevens 8,286 23,575 Swift 9,311 21,521 Todd 8,499 22,222 Traverse 8,286 23,575 Wabasha 8,999 23,347 Wadena 8,499 22,222 Waseca 10,352 21,766 Washington 8,198 23,928 Watonwan 10,352 21,766 Wilkin 8,286 23,575 Winona 8,999 23,347 Wright 8,198 23,928 Yellow Medicine 9,311 21,521 Mississippi County Employee- Only Dependent, Family, etc. Adams 6,958 18,688 Alcorn 6,958 18,688 Amite 6,958 18,688 Attala 6,958 18,688 Benton 7,340 18,912 Bolivar 6,958 18,688 Calhoun 6,958 18,688 Carroll 6,958 18,688 Chickasaw 6,958 18,688 Choctaw 6,958 18,688 Claiborne 6,958 18,688 Clarke 6,958 18,688 Clay 6,958 18,688 Coahoma 6,958 18,688 Copiah 7,262 17,857 Covington 6,958 18,688 DeSoto 6,877 23,091 Forrest 7,522 17,322 Franklin 6,958 18,688 George 7,844 23,137 Greene 7,522 17,322 Grenada 6,958 18,688 Hancock 7,844 23,137 Harrison 7,844 23,137 Hinds 7,262 17,857 Holmes 6,958 18,688 Humphreys 6,958 18,688 Issaquena 6,958 18,688 Itawamba 7,340 18,912 Jackson 7,844 23,137 Jasper 6,958 18,688 Jefferson 6,958 18,688 Jefferson Davis 6,958 18,688 Jones 7,522 17,322 Kemper 6,958 18,688 Lafayette 6,958 18,688 Lamar 7,522 17,322 Lauderdale 6,958 18,688 Lawrence 6,958 18,688 Leake 6,958 18,688 Lee 7,340 18,912 Leflore 6,958 18,688 Lincoln 6,958 18,688 Lowndes 6,958 18,688 Madison 7,262 17,857 Marion 6,958 18,688 Marshall 6,877 23,091 Monroe 6,958 18,688 Montgomery 6,958 18,688 Neshoba 6,958 18,688 Newton 6,958 18,688 Noxubee 6,958 18,688 Oktibbeha 6,958 18,688 Panola 6,958 18,688 Pearl River 7,522 17,322 Perry 7,522 17,322 Pike 6,958 18,688 Pontotoc 7,340 18,912 Prentiss 6,958 18,688 Quitman 6,958 18,688 Rankin 7,262 17,857 Scott 6,958 18,688 Sharkey 6,958 18,688 Simpson 7,262 17,857 Smith 6,958 18,688 Stone 7,844 23,137 Sunflower 6,958 18,688 Tallahatchie 6,958 18,688 Tate 6,877 23,091 Tippah 7,340 18,912 Tishomingo 6,958 18,688 Tunica 6,877 23,091 Union 7,340 18,912 Walthall 6,958 18,688 Warren 7,262 17,857 Washington 6,958 18,688 Wayne 6,958 18,688 Webster 6,958 18,688 Wilkinson 6,958 18,688 Winston 6,958 18,688 Yalobusha 6,958 18,688 Yazoo 6,958 18,688 Missouri County Employee- Only Dependent, Family, etc. Adair 8,548 20,952 Andrew 10,197 19,609 Atchison 10,197 19,609 Audrain 8,472 21,174 Barry 7,843 21,502 Barton 7,152 19,025 Bates 7,494 19,730 Benton 7,494 19,730 Bollinger 8,348 22,895 Boone 8,472 21,174 Buchanan 10,197 19,609 Butler 8,348 22,895 Caldwell 10,197 19,609 Callaway 8,472 21,174 Camden 8,472 21,174 Cape Girardeau 8,348 22,895 Carroll 10,197 19,609 Carter 7,282 18,701 Cass 8,567 22,493 Cedar 7,843 21,502 Chariton 8,472 21,174 Christian 7,843 21,502 Clark 8,548 20,952 Clay 8,567 22,493 Clinton 10,197 19,609 Cole 8,472 21,174 Cooper 8,472 21,174 Crawford 7,282 18,701 Dade 7,843 21,502 Dallas 7,843 21,502 Daviess 10,197 19,609 DeKalb 10,197 19,609 Dent 7,282 18,701 Douglas 7,843 21,502 Dunklin 8,348 22,895 Franklin 7,712 20,240 Gasconade 8,472 21,174 Gentry 10,197 19,609 Greene 7,843 21,502 Grundy 10,197 19,609 Harrison 10,197 19,609 Henry 7,494 19,730 Hickory 7,843 21,502 Holt 10,197 19,609 Howard 8,472 21,174 Howell 7,282 18,701 Iron 7,282 18,701 Jackson 8,567 22,493 Jasper 7,152 19,025 Jefferson 7,712 20,240 Johnson 7,494 19,730 Knox 8,548 20,952 Laclede 7,843 21,502 Lafayette 7,494 19,730 Lawrence 7,843 21,502 Lewis 8,548 20,952 Lincoln 7,712 20,240 Linn 8,548 20,952 Livingston 10,197 19,609 Macon 8,548 20,952 Madison 8,348 22,895 Maries 8,472 21,174 Marion 8,548 20,952 McDonald 7,152 19,025 Mercer 10,197 19,609 Miller 8,472 21,174 Mississippi 8,348 22,895 Moniteau 8,472 21,174 Monroe 8,472 21,174 Montgomery 8,472 21,174 Morgan 8,472 21,174 New Madrid 8,348 22,895 Newton 7,152 19,025 Nodaway 10,197 19,609 Oregon 7,282 18,701 Osage 8,472 21,174 Ozark 7,843 21,502 Pemiscot 8,348 22,895 Perry 8,348 22,895 Pettis 7,494 19,730 Phelps 7,282 18,701 Pike 8,548 20,952 Platte 8,567 22,493 Polk 7,843 21,502 Pulaski 7,282 18,701 Putnam 8,548 20,952 Ralls 8,548 20,952 Randolph 8,472 21,174 Ray 10,197 19,609 Reynolds 7,282 18,701 Ripley 7,282 18,701 Saline 7,494 19,730 Schuyler 8,548 20,952 Scotland 8,548 20,952 Scott 8,348 22,895 Shannon 7,282 18,701 Shelby 8,548 20,952 St. Charles 7,712 20,240 St. Clair 7,494 19,730 St. Francois 7,712 20,240 St. Louis 7,712 20,240 St. Louis City 7,712 20,240 Ste. Genevieve 7,712 20,240 Stoddard 8,348 22,895 Stone 7,843 21,502 Sullivan 8,548 20,952 Taney 7,843 21,502 Texas 7,282 18,701 Vernon 7,494 19,730 Warren 7,712 20,240 Washington 7,712 20,240 Wayne 8,348 22,895 Webster 7,843 21,502 Worth 10,197 19,609 Wright 7,843 21,502 Montana County Employee- Only Dependent, Family, etc. Beaverhead 8,693 20,347 Big Horn 8,693 20,347 Blaine 8,693 20,347 Broadwater 7,606 22,167 Carbon 8,123 22,023 Carter 8,693 20,347 Cascade 7,606 22,167 Chouteau 7,606 22,167 Custer 8,693 20,347 Daniels 8,693 20,347 Dawson 8,693 20,347 Deer Lodge 7,606 22,167 Fallon 8,693 20,347 Fergus 8,693 20,347 Flathead 7,863 20,820 Gallatin 7,606 22,167 Garfield 8,693 20,347 Glacier 8,693 20,347 Golden Valley 8,693 20,347 Granite 8,693 20,347 Hill 8,693 20,347 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 20,347 Lincoln 8,693 20,347 Madison 8,693 20,347 McCone 8,693 20,347 Meagher 8,693 20,347 Mineral 8,693 20,347 Missoula 7,863 20,820 Musselshell 8,123 22,023 Park 8,693 20,347 Petroleum 8,693 20,347 Phillips 8,693 20,347 Pondera 8,693 20,347 Powder River 8,693 20,347 Powell 8,693 20,347 Prairie 8,693 20,347 Ravalli 8,693 20,347 Richland 8,693 20,347 Roosevelt 8,693 20,347 Rosebud 8,693 20,347 Sanders 8,693 20,347 Sheridan 8,693 20,347 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 20,347 Treasure 8,693 20,347 Valley 8,693 20,347 Wheatland 8,693 20,347 Wibaux 8,693 20,347 Yellowstone 8,123 22,023 Nebraska County Employee- Only Dependent, Family, etc. Adams 8,981 26,077 Antelope 8,981 26,077 Arthur 9,129 25,388 Banner 9,129 25,388 Blaine 8,981 26,077 Boone 8,981 26,077 Box Butte 9,129 25,388 Boyd 8,981 26,077 Brown 9,129 25,388 Buffalo 8,981 26,077 Burt 7,859 22,206 Butler 8,981 26,077 Cass 7,859 22,206 Cedar 8,981 26,077 Chase 9,129 25,388 Cherry 9,129 25,388 Cheyenne 9,129 25,388 Clay 8,981 26,077 Colfax 8,981 26,077 Cuming 8,981 26,077 Custer 8,981 26,077 Dakota 8,981 26,077 Dawes 9,129 25,388 Dawson 8,981 26,077 Deuel 9,129 25,388 Dixon 8,981 26,077 Dodge 7,859 22,206 Douglas 7,859 22,206 Dundy 9,129 25,388 Fillmore 9,036 24,033 Franklin 8,981 26,077 Frontier 9,129 25,388 Furnas 8,981 26,077 Gage 9,036 24,033 Garden 9,129 25,388 Garfield 8,981 26,077 Gosper 8,981 26,077 Grant 9,129 25,388 Greeley 8,981 26,077 Hall 8,981 26,077 Hamilton 8,981 26,077 Harlan 8,981 26,077 Hayes 9,129 25,388 Hitchcock 9,129 25,388 Holt 8,981 26,077 Hooker 9,129 25,388 Howard 8,981 26,077 Jefferson 9,036 24,033 Johnson 9,036 24,033 Kearney 8,981 26,077 Keith 9,129 25,388 Keya Paha 8,981 26,077 Kimball 9,129 25,388 Knox 8,981 26,077 Lancaster 9,036 24,033 Lincoln 9,129 25,388 Logan 9,129 25,388 Loup 8,981 26,077 Madison 8,981 26,077 McPherson 9,129 25,388 Merrick 8,981 26,077 Morrill 9,129 25,388 Nance 8,981 26,077 Nemaha 9,036 24,033 Nuckolls 8,981 26,077 Otoe 9,036 24,033 Pawnee 9,036 24,033 Perkins 9,129 25,388 Phelps 8,981 26,077 Pierce 8,981 26,077 Platte 8,981 26,077 Polk 8,981 26,077 Red Willow 9,129 25,388 Richardson 9,036 24,033 Rock 8,981 26,077 Saline 9,036 24,033 Sarpy 7,859 22,206 Saunders 7,859 22,206 Scotts Bluff 9,129 25,388 Seward 9,036 24,033 Sheridan 9,129 25,388 Sherman 8,981 26,077 Sioux 9,129 25,388 Stanton 8,981 26,077 Thayer 9,036 24,033 Thomas 9,129 25,388 Thurston 7,859 22,206 Valley 8,981 26,077 Washington 7,859 22,206 Wayne 8,981 26,077 Webster 8,981 26,077 Wheeler 8,981 26,077 York 9,036 24,033 Nevada County Employee- Only Dependent, Family, etc. Carson City 7,344 19,438 Churchill 7,741 23,111 Clark 7,204 20,646 Douglas 7,344 19,438 Elko 7,741 23,111 Esmeralda 7,741 23,111 Eureka 7,741 23,111 Humboldt 7,741 23,111 Lander 7,741 23,111 Lincoln 7,741 23,111 Lyon 7,344 19,438 Mineral 7,741 23,111 Nye 7,204 20,646 Pershing 7,741 23,111 Storey 7,344 19,438 Washoe 8,331 21,180 White Pine 7,741 23,111 New Hampshire County Employee- Only Dependent, Family, etc. All 8,498 26,225 New Jersey County Employee- Only Dependent, Family, etc. All 8,090 24,143 New Mexico County Employee- Only Dependent, Family, etc. Bernalillo 7,758 21,368 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 8,107 20,387 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 7,985 21,236 San Miguel 9,379 29,015 Sandoval 7,758 21,368 Santa Fe 8,139 24,010 Sierra 9,379 29,015 Socorro 9,379 29,015 Taos 9,379 29,015 Torrance 7,758 21,368 Union 9,379 29,015 Valencia 7,758 21,368 New York County Employee- Only Dependent, Family, etc. Albany 8,439 21,463 Allegany 8,449 20,437 Bronx 11,243 29,771 Broome 9,203 22,260 Cattaraugus 8,449 20,437 Cayuga 9,203 22,260 Chautauqua 8,449 20,437 Chemung 9,203 22,260 Chenango 9,203 25,195 Clinton 9,203 25,195 Columbia 8,439 21,463 Cortland 9,203 22,260 Delaware 10,472 25,016 Dutchess 10,472 25,016 Erie 8,449 20,437 Essex 9,203 25,195 Franklin 9,203 25,195 Fulton 8,439 21,463 Genesee 8,449 20,437 Greene 8,439 21,463 Hamilton 9,203 25,195 Herkimer 9,203 25,195 Jefferson 9,203 25,195 Kings 11,243 29,771 Lewis 9,203 25,195 Livingston 8,103 20,885 Madison 9,203 25,195 Monroe 8,103 20,885 Montgomery 8,439 21,463 Nassau 11,034 28,766 New York 11,243 29,771 Niagara 8,449 20,437 Oneida 9,203 25,195 Onondaga 9,203 22,260 Ontario 8,103 20,885 Orange 10,472 25,016 Orleans 8,449 20,437 Oswego 9,203 25,195 Otsego 9,203 25,195 Putnam 10,472 25,016 Queens 11,243 29,771 Rensselaer 8,439 21,463 Richmond 11,243 29,771 Rockland 11,243 29,771 Saratoga 8,439 21,463 Schenectady 8,439 21,463 Schoharie 8,439 21,463 Schuyler 9,203 22,260 Seneca 8,103 20,885 St. Lawrence 9,203 25,195 Steuben 9,203 22,260 Suffolk 11,034 28,766 Sullivan 10,472 25,016 Tioga 9,203 22,260 Tompkins 9,203 22,260 Ulster 10,472 25,016 Warren 8,439 21,463 Washington 8,439 21,463 Wayne 8,103 20,885 Westchester 11,243 29,771 Wyoming 8,449 20,437 Yates 8,103 20,885 North Carolina County Employee- Only Dependent, Family, etc. Alamance 7,851 25,284 Alexander 7,960 21,585 Alleghany 8,494 23,965 Anson 7,893 22,733 Ashe 8,494 23,965 Avery 8,305 21,752 Beaufort 9,047 21,390 Bertie 7,967 22,994 Bladen 7,391 23,420 Brunswick 7,906 21,413 Buncombe 8,305 21,752 Burke 7,960 21,585 Cabarrus 7,893 22,733 Caldwell 7,960 21,585 Camden 7,967 22,994 Carteret 9,047 21,390 Caswell 7,851 25,284 Catawba 7,960 21,585 Chatham 7,851 25,284 Cherokee 8,305 21,752 Chowan 7,967 22,994 Clay 8,305 21,752 Cleveland 8,254 22,198 Columbus 7,906 21,413 Craven 9,047 21,390 Cumberland 7,391 23,420 Currituck 7,967 22,994 Dare 9,047 21,390 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 22,091 Gaston 8,254 22,198 Gates 7,967 22,994 Graham 8,305 21,752 Granville 7,403 20,823 Greene 8,970 27,984 Guilford 7,650 21,582 Halifax 7,967 22,994 Harnett 7,391 23,420 Haywood 8,305 21,752 Henderson 8,305 21,752 Hertford 7,967 22,994 Hoke 7,391 23,420 Hyde 9,047 21,390 Iredell 7,960 21,585 Jackson 8,305 21,752 Johnston 7,278 22,091 Jones 9,047 21,390 Lee 7,851 25,284 Lenoir 9,047 21,390 Lincoln 8,254 22,198 Macon 8,305 21,752 Madison 8,305 21,752 Martin 7,967 22,994 McDowell 8,305 21,752 Mecklenburg 7,893 22,733 Mitchell 8,305 21,752 Montgomery 9,310 22,169 Moore 9,310 22,169 Nash 8,970 27,984 New Hanover 7,906 21,413 Northampton 7,967 22,994 Onslow 7,906 21,413 Orange 7,851 25,284 Pamlico 9,047 21,390 Pasquotank 7,967 22,994 Pender 7,906 21,413 Perquimans 7,967 22,994 Person 7,851 25,284 Pitt 8,970 27,984 Polk 8,305 21,752 Randolph 7,650 21,582 Richmond 7,391 23,420 Robeson 7,391 23,420 Rockingham 7,650 21,582 Rowan 7,893 22,733 Rutherford 8,305 21,752 Sampson 7,391 23,420 Scotland 7,391 23,420 Stanly 7,893 22,733 Stokes 8,418 23,593 Surry 8,418 23,593 Swain 8,305 21,752 Transylvania 8,305 21,752 Tyrrell 9,047 21,390 Union 7,893 22,733 Vance 7,403 20,823 Wake 7,278 22,091 Warren 7,403 20,823 Washington 9,047 21,390 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 21,752 North Dakota County Employee- Only Dependent, Family, etc. Adams 8,478 24,547 Barnes 8,478 24,547 Benson 8,478 24,547 Billings 8,478 24,547 Bottineau 8,478 24,547 Bowman 8,478 24,547 Burke 8,478 24,547 Burleigh 8,214 23,849 Cass 7,707 24,039 Cavalier 8,478 24,547 Dickey 8,478 24,547 Divide 8,478 24,547 Dunn 8,478 24,547 Eddy 8,478 24,547 Emmons 8,478 24,547 Foster 8,478 24,547 Golden Valley 8,478 24,547 Grand Forks 7,369 23,920 Grant 8,478 24,547 Griggs 8,478 24,547 Hettinger 8,478 24,547 Kidder 8,478 24,547 La Moure 8,478 24,547 Logan 8,478 24,547 McHenry 8,478 24,547 McIntosh 8,478 24,547 McKenzie 8,478 24,547 McLean 8,478 24,547 Mercer 8,478 24,547 Morton 8,214 23,849 Mountrail 8,478 24,547 Nelson 8,478 24,547 Oliver 8,478 24,547 Pembina 8,478 24,547 Pierce 8,478 24,547 Ramsey 8,478 24,547 Ransom 8,478 24,547 Renville 8,478 24,547 Richland 8,478 24,547 Rolette 8,478 24,547 Sargent 8,478 24,547 Sheridan 8,478 24,547 Sioux 8,478 24,547 Slope 8,478 24,547 Stark 8,478 24,547 Steele 8,478 24,547 Stutsman 8,478 24,547 Towner 8,478 24,547 Traill 8,478 24,547 Walsh 8,478 24,547 Ward 8,478 24,547 Wells 8,478 24,547 Williams 8,478 24,547 Ohio County Employee- Only Dependent, Family, etc. Adams 7,700 19,544 Allen 8,334 21,287 Ashland 8,141 22,928 Ashtabula 8,331 23,234 Athens 8,183 21,428 Auglaize 8,334 21,287 Belmont 7,905 19,458 Brown 7,700 19,544 Butler 7,872 23,435 Carroll 7,693 22,733 Champaign 7,552 21,207 Clark 7,552 21,207 Clermont 7,700 19,544 Clinton 7,700 19,544 Columbiana 7,575 21,064 Coshocton 7,905 19,458 Crawford 7,799 20,711 Cuyahoga 8,331 23,234 Darke 7,552 21,207 Defiance 8,137 21,370 Delaware 7,351 22,087 Erie 8,591 22,268 Fairfield 7,351 22,087 Fayette 7,351 22,087 Franklin 7,351 22,087 Fulton 8,137 21,370 Gallia 9,816 25,764 Geauga 8,331 23,234 Greene 7,552 21,207 Guernsey 7,905 19,458 Hamilton 7,872 23,435 Hancock 8,334 21,287 Hardin 8,334 21,287 Harrison 7,905 19,458 Henry 8,137 21,370 Highland 7,700 19,544 Hocking 8,183 21,428 Holmes 6,481 20,621 Huron 8,591 22,268 Jackson 9,816 25,764 Jefferson 7,905 19,458 Knox 7,351 22,087 Lake 8,331 23,234 Lawrence 9,816 25,764 Licking 7,351 22,087 Logan 7,351 22,087 Lorain 8,331 23,234 Lucas 8,137 21,370 Madison 7,351 22,087 Mahoning 7,575 21,064 Marion 7,861 21,747 Medina 8,141 22,928 Meigs 8,183 21,428 Mercer 8,334 21,287 Miami 7,552 21,207 Monroe 7,905 19,458 Montgomery 7,552 21,207 Morgan 7,905 19,458 Morrow 7,861 21,747 Muskingum 7,905 19,458 Noble 7,905 19,458 Ottawa 8,591 22,268 Paulding 8,334 21,287 Perry 7,905 19,458 Pickaway 7,351 22,087 Pike 9,816 25,764 Portage 8,141 22,928 Preble 7,552 21,207 Putnam 8,334 21,287 Richland 7,799 20,711 Ross 9,816 25,764 Sandusky 8,591 22,268 Scioto 9,816 25,764 Seneca 8,591 22,268 Shelby 7,552 21,207 Stark 7,693 22,733 Summit 8,141 22,928 Trumbull 7,575 21,064 Tuscarawas 7,905 19,458 Union 7,351 22,087 Van Wert 8,334 21,287 Vinton 9,816 25,764 Warren 7,872 23,435 Washington 8,183 21,428 Wayne 6,481 20,621 Williams 8,137 21,370 Wood 8,137 21,370 Wyandot 8,591 22,268 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 21,112 Carter 8,126 22,340 Cherokee 8,126 22,340 Choctaw 8,126 22,340 Cimarron 8,126 22,340 Cleveland 8,463 21,112 Coal 8,126 22,340 Comanche 7,985 20,401 Cotton 8,126 22,340 Craig 8,126 22,340 Creek 8,397 22,134 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 21,112 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 19,440 Lincoln 8,463 21,112 Logan 8,463 21,112 Love 8,126 22,340 Major 8,126 22,340 Marshall 8,126 22,340 Mayes 8,126 22,340 McClain 8,463 21,112 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 21,112 Okmulgee 8,397 22,134 Osage 8,397 22,134 Ottawa 8,126 22,340 Pawnee 8,397 22,134 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 22,134 Seminole 8,126 22,340 Sequoyah 7,472 19,440 Stephens 8,126 22,340 Texas 8,126 22,340 Tillman 8,126 22,340 Tulsa 8,397 22,134 Wagoner 8,397 22,134 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 7,925 21,095 Clackamas 7,421 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 8,511 23,403 Douglas 8,028 22,230 Gilliam 9,689 24,154 Grant 9,689 24,154 Harney 9,689 24,154 Hood River 9,689 24,154 Jackson 8,028 22,230 Jefferson 9,689 24,154 Josephine 8,028 22,230 Klamath 8,511 23,403 Lake 8,511 23,403 Lane 7,925 21,095 Lincoln 9,288 23,313 Linn 7,925 21,095 Malheur 9,689 24,154 Marion 7,547 21,686 Morrow 9,689 24,154 Multnomah 7,421 22,379 Polk 7,547 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 7,421 22,379 Wheeler 9,689 24,154 Yamhill 7,421 22,379 Pennsylvania County Employee- Only Dependent, Family, etc. Adams 8,983 24,095 Allegheny 8,022 22,027 Armstrong 8,022 22,027 Beaver 8,022 22,027 Bedford 8,469 20,575 Berks 8,983 24,095 Blair 8,469 20,575 Bradford 8,137 23,020 Bucks 8,596 23,467 Butler 8,022 22,027 Cambria 8,469 20,575 Cameron 7,314 22,737 Carbon 8,137 23,020 Centre 8,694 26,717 Chester 8,596 23,467 Clarion 7,425 20,206 Clearfield 8,469 20,575 Clinton 8,137 23,020 Columbia 8,694 26,717 Crawford 7,425 20,206 Cumberland 8,863 24,699 Dauphin 8,863 24,699 Delaware 8,596 23,467 Elk 7,314 22,737 Erie 7,425 20,206 Fayette 8,022 22,027 Forest 7,425 20,206 Franklin 8,863 24,699 Fulton 8,863 24,699 Greene 8,022 22,027 Huntingdon 8,469 20,575 Indiana 8,022 22,027 Jefferson 8,469 20,575 Juniata 8,863 24,699 Lackawanna 8,137 23,020 Lancaster 8,983 24,095 Lawrence 8,022 22,027 Lebanon 8,863 24,699 Lehigh 8,694 26,717 Luzerne 8,137 23,020 Lycoming 8,137 23,020 McKean 7,425 20,206 Mercer 7,425 20,206 Mifflin 8,694 26,717 Monroe 8,137 23,020 Montgomery 8,596 23,467 Montour 8,694 26,717 Northampton 8,694 26,717 Northumberland 8,694 26,717 Perry 8,863 24,699 Philadelphia 8,596 23,467 Pike 8,137 23,020 Potter 7,314 22,737 Schuylkill 8,694 26,717 Snyder 8,694 26,717 Somerset 8,469 20,575 Sullivan 8,137 23,020 Susquehanna 8,137 23,020 Tioga 8,137 23,020 Union 8,694 26,717 Venango 7,425 20,206 Warren 7,425 20,206 Washington 8,022 22,027 Wayne 8,137 23,020 Westmoreland 8,022 22,027 Wyoming 8,137 23,020 York 8,983 24,095 Rhode Island County Employee- Only Dependent, Family, etc. All 8,796 24,780 South Carolina County Employee- Only Dependent, Family, etc. Abbeville 8,099 22,442 Aiken 7,627 21,404 Allendale 7,955 22,061 Anderson 8,023 22,069 Bamberg 7,536 22,564 Barnwell 7,463 21,743 Beaufort 8,126 21,663 Berkeley 8,717 21,748 Calhoun 7,775 22,009 Charleston 7,808 22,902 Cherokee 7,663 22,225 Chester 8,071 21,886 Chesterfield 7,988 22,551 Clarendon 7,369 21,976 Colleton 8,068 23,075 Darlington 8,319 22,772 Dillon 8,040 21,490 Dorchester 9,023 22,684 Edgefield 7,449 22,065 Fairfield 7,982 22,308 Florence 8,165 22,796 Georgetown 8,100 21,834 Greenville 8,011 22,390 Greenwood 7,464 22,222 Hampton 8,305 22,455 Horry 7,496 22,581 Jasper 7,826 22,874 Kershaw 8,349 22,207 Lancaster 8,029 21,741 Laurens 7,684 21,804 Lee 7,814 22,307 Lexington 8,215 22,393 Marion 8,491 23,343 Marlboro 8,036 22,442 McCormick 8,590 22,973 Newberry 8,550 22,352 Oconee 9,341 25,843 Orangeburg 8,291 23,112 Pickens 7,983 22,026 Richland 8,074 23,003 Saluda 8,422 22,368 Spartanburg 7,709 22,457 Sumter 7,846 20,767 Union 7,512 21,717 Williamsburg 7,776 22,421 York 7,868 22,286 South Dakota County Employee- Only Dependent, Family, etc. Aurora 8,365 24,641 Beadle 7,952 23,411 Bennett 7,735 21,478 Bon Homme 8,365 24,641 Brookings 7,952 23,411 Brown 7,952 23,411 Brule 8,365 24,641 Buffalo 8,365 24,641 Butte 7,735 21,478 Campbell 7,952 23,411 Charles Mix 8,365 24,641 Clark 7,952 23,411 Clay 7,477 21,356 Codington 7,952 23,411 Corson 7,735 21,478 Custer 7,735 21,478 Davison 8,365 24,641 Day 7,952 23,411 Deuel 7,952 23,411 Dewey 7,735 21,478 Douglas 8,365 24,641 Edmunds 7,952 23,411 Fall River 7,735 21,478 Faulk 7,952 23,411 Grant 7,952 23,411 Gregory 7,735 21,478 Haakon 7,735 21,478 Hamlin 7,952 23,411 Hand 8,365 24,641 Hanson 8,365 24,641 Harding 7,735 21,478 Hughes 8,365 24,641 Hutchinson 8,365 24,641 Hyde 8,365 24,641 Jackson 7,735 21,478 Jerauld 8,365 24,641 Jones 7,735 21,478 Kingsbury 7,952 23,411 Lake 7,477 21,356 Lawrence 7,735 21,478 Lincoln 7,477 21,356 Lyman 7,735 21,478 Marshall 7,952 23,411 McCook 7,477 21,356 McPherson 7,952 23,411 Meade 7,735 21,478 Mellette 7,735 21,478 Miner 8,365 24,641 Minnehaha 7,477 21,356 Moody 7,477 21,356 Pennington 7,735 21,478 Perkins 7,735 21,478 Potter 7,952 23,411 Roberts 7,952 23,411 Sanborn 8,365 24,641 Shannon 7,735 21,478 Spink 7,952 23,411 Stanley 7,735 21,478 Sully 8,365 24,641 Todd 7,735 21,478 Tripp 7,735 21,478 Turner 7,477 21,356 Union 7,477 21,356 Walworth 7,952 23,411 Yankton 8,365 24,641 Ziebach 7,735 21,478 Tennessee County Employee- Only Dependent, Family, etc. Anderson 6,720 17,996 Bedford 7,001 18,618 Benton 7,401 20,883 Bledsoe 7,379 18,618 Blount 6,720 17,996 Bradley 7,379 18,618 Campbell 6,720 17,996 Cannon 6,672 16,567 Carroll 7,401 20,883 Carter 7,434 18,852 Cheatham 7,695 19,360 Chester 7,401 20,883 Claiborne 6,720 17,996 Clay 6,672 16,567 Cocke 6,720 17,996 Coffee 7,001 18,618 Crockett 7,401 20,883 Cumberland 6,672 16,567 Davidson 7,695 19,360 Decatur 7,401 20,883 DeKalb 6,672 16,567 Dickson 7,001 18,618 Dyer 7,401 20,883 Fayette 7,276 18,799 Fentress 6,672 16,567 Franklin 7,379 18,618 Gibson 7,401 20,883 Giles 7,001 18,618 Grainger 6,720 17,996 Greene 7,434 18,852 Grundy 7,379 18,618 Hamblen 6,720 17,996 Hamilton 7,379 18,618 Hancock 7,434 18,852 Hardeman 7,401 20,883 Hardin 7,401 20,883 Hawkins 7,434 18,852 Haywood 7,276 18,799 Henderson 7,401 20,883 Henry 7,401 20,883 Hickman 7,001 18,618 Houston 7,001 18,618 Humphreys 7,001 18,618 Jackson 6,672 16,567 Jefferson 6,720 17,996 Johnson 7,434 18,852 Knox 6,720 17,996 Lake 7,401 20,883 Lauderdale 7,276 18,799 Lawrence 7,001 18,618 Lewis 7,001 18,618 Lincoln 7,001 18,618 Loudon 6,720 17,996 Macon 6,672 16,567 Madison 7,401 20,883 Marion 7,379 18,618 Marshall 7,001 18,618 Maury 7,001 18,618 McMinn 7,379 18,618 McNairy 7,401 20,883 Meigs 7,379 18,618 Monroe 6,720 17,996 Montgomery 7,695 19,360 Moore 7,001 18,618 Morgan 6,720 17,996 Obion 7,401 20,883 Overton 6,672 16,567 Perry 7,001 18,618 Pickett 6,672 16,567 Polk 7,379 18,618 Putnam 6,672 16,567 Rhea 7,379 18,618 Roane 6,720 17,996 Robertson 7,695 19,360 Rutherford 7,695 19,360 Scott 6,720 17,996 Sequatchie 7,379 18,618 Sevier 6,720 17,996 Shelby 7,276 18,799 Smith 6,672 16,567 Stewart 7,001 18,618 Sullivan 7,434 18,852 Sumner 7,695 19,360 Tipton 7,276 18,799 Trousdale 7,695 19,360 Unicoi 7,434 18,852 Union 6,720 17,996 Van Buren 6,672 16,567 Warren 6,672 16,567 Washington 7,434 18,852 Wayne 7,001 18,618 Weakley 7,401 20,883 White 6,672 16,567 Williamson 7,695 19,360 Wilson 7,695 19,360 Texas County Employee- Only Dependent, Family, etc. Anderson 7,822 20,066 Andrews 7,822 20,066 Angelina 7,822 20,066 Aransas 8,102 26,628 Archer 8,440 20,716 Armstrong 10,030 23,705 Atascosa 7,665 18,955 Austin 7,250 22,662 Bailey 7,822 20,066 Bandera 7,665 18,955 Bastrop 7,061 20,191 Baylor 7,822 20,066 Bee 7,822 20,066 Bell 8,124 18,547 Bexar 7,665 18,955 Blanco 7,822 20,066 Borden 7,822 20,066 Bosque 7,822 20,066 Bowie 7,368 20,522 Brazoria 7,250 22,662 Brazos 7,118 20,305 Brewster 7,822 20,066 Briscoe 7,822 20,066 Brooks 7,822 20,066 Brown 7,822 20,066 Burleson 7,118 20,305 Burnet 7,822 20,066 Caldwell 7,061 20,191 Calhoun 8,198 21,897 Callahan 7,456 20,335 Cameron 6,716 18,893 Camp 7,822 20,066 Carson 10,030 23,705 Cass 7,822 20,066 Castro 7,822 20,066 Chambers 7,250 22,662 Cherokee 7,822 20,066 Childress 7,822 20,066 Clay 8,440 20,716 Cochran 7,822 20,066 Coke 7,822 20,066 Coleman 7,822 20,066 Collin 7,978 22,164 Collingsworth 7,822 20,066 Colorado 7,822 20,066 Comal 7,665 18,955 Comanche 7,822 20,066 Concho 7,822 20,066 Cooke 7,822 20,066 Coryell 8,124 18,547 Cottle 7,822 20,066 Crane 7,822 20,066 Crockett 7,822 20,066 Crosby 7,143 21,917 Culberson 7,822 20,066 Dallam 7,822 20,066 Dallas 7,978 22,164 Dawson 7,822 20,066 Deaf Smith 7,822 20,066 Delta 7,978 22,164 Denton 7,978 22,164 DeWitt 7,822 20,066 Dickens 7,822 20,066 Dimmit 7,822 20,066 Donley 7,822 20,066 Duval 7,822 20,066 Eastland 7,822 20,066 Ector 8,911 19,166 Edwards 7,822 20,066 El Paso 7,581 16,149 Ellis 7,978 22,164 Erath 7,822 20,066 Falls 7,822 20,066 Fannin 7,822 20,066 Fayette 7,822 20,066 Fisher 7,822 20,066 Floyd 7,822 20,066 Foard 7,822 20,066 Fort Bend 7,250 22,662 Franklin 7,822 20,066 Freestone 7,822 20,066 Frio 7,822 20,066 Gaines 7,822 20,066 Galveston 7,250 22,662 Garza 7,822 20,066 Gillespie 7,822 20,066 Glasscock 7,822 20,066 Goliad 8,198 21,897 Gonzales 7,822 20,066 Gray 7,822 20,066 Grayson 7,707 19,921 Gregg 6,632 22,987 Grimes 7,822 20,066 Guadalupe 7,665 18,955 Hale 7,822 20,066 Hall 7,822 20,066 Hamilton 7,822 20,066 Hansford 7,822 20,066 Hardeman 7,822 20,066 Hardin 9,052 22,480 Harris 7,250 22,662 Harrison 7,822 20,066 Hartley 7,822 20,066 Haskell 7,822 20,066 Hays 7,061 20,191 Hemphill 7,822 20,066 Henderson 7,822 20,066 Hidalgo 8,613 21,323 Hill 7,822 20,066 Hockley 7,822 20,066 Hood 7,822 20,066 Hopkins 7,822 20,066 Houston 7,822 20,066 Howard 7,822 20,066 Hudspeth 7,822 20,066 Hunt 7,978 22,164 Hutchinson 7,822 20,066 Irion 10,151 23,008 Jack 7,822 20,066 Jackson 7,822 20,066 Jasper 7,822 20,066 Jeff Davis 7,822 20,066 Jefferson 9,052 22,480 Jim Hogg 7,822 20,066 Jim Wells 7,822 20,066 Johnson 7,978 22,164 Jones 7,456 20,335 Karnes 7,822 20,066 Kaufman 7,978 22,164 Kendall 7,665 18,955 Kenedy 7,822 20,066 Kent 7,822 20,066 Kerr 7,822 20,066 Kimble 7,822 20,066 King 7,822 20,066 Kinney 7,822 20,066 Kleberg 7,822 20,066 Knox 7,822 20,066 Lamar 7,822 20,066 Lamb 7,822 20,066 Lampasas 8,124 18,547 LaSalle 7,822 20,066 Lavaca 7,822 20,066 Lee 7,822 20,066 Leon 7,822 20,066 Liberty 7,250 22,662 Limestone 7,822 20,066 Lipscomb 7,822 20,066 Live Oak 7,822 20,066 Llano 7,822 20,066 Loving 7,822 20,066 Lubbock 7,143 21,917 Lynn 7,822 20,066 Madison 7,822 20,066 Marion 7,822 20,066 Martin 7,822 20,066 Mason 7,822 20,066 Matagorda 7,822 20,066 Maverick 7,822 20,066 McCulloch 7,822 20,066 McLennan 5,891 17,785 McMullen 7,822 20,066 Medina 7,665 18,955 Menard 7,822 20,066 Midland 6,913 22,892 Milam 7,822 20,066 Mills 7,822 20,066 Mitchell 7,822 20,066 Montague 7,822 20,066 Montgomery 7,250 22,662 Moore 7,822 20,066 Morris 7,822 20,066 Motley 7,822 20,066 Nacogdoches 7,822 20,066 Navarro 7,822 20,066 Newton 7,822 20,066 Nolan 7,822 20,066 Nueces 8,102 26,628 Ochiltree 7,822 20,066 Oldham 7,822 20,066 Orange 9,052 22,480 Palo Pinto 7,822 20,066 Panola 7,822 20,066 Parker 7,978 22,164 Parmer 7,822 20,066 Pecos 7,822 20,066 Polk 7,822 20,066 Potter 10,030 23,705 Presidio 7,822 20,066 Rains 7,822 20,066 Randall 10,030 23,705 Reagan 7,822 20,066 Real 7,822 20,066 Red River 7,822 20,066 Reeves 7,822 20,066 Refugio 7,822 20,066 Roberts 7,822 20,066 Robertson 7,118 20,305 Rockwall 7,978 22,164 Runnels 7,822 20,066 Rusk 6,632 22,987 Sabine 7,822 20,066 San Augustine 7,822 20,066 San Jacinto 7,250 22,662 San Patricio 8,102 26,628 San Saba 7,822 20,066 Schleicher 7,822 20,066 Scurry 7,822 20,066 Shackelford 7,822 20,066 Shelby 7,822 20,066 Sherman 7,822 20,066 Smith 7,669 22,893 Somervell 7,822 20,066 Starr 7,822 20,066 Stephens 7,822 20,066 Sterling 7,822 20,066 Stonewall 7,822 20,066 Sutton 7,822 20,066 Swisher 7,822 20,066 Tarrant 7,978 22,164 Taylor 7,456 20,335 Terrell 7,822 20,066 Terry 7,822 20,066 Throckmorton 7,822 20,066 Titus 7,822 20,066 Tom Green 10,151 23,008 Travis 7,061 20,191 Trinity 7,822 20,066 Tyler 7,822 20,066 Upshur 6,632 22,987 Upton 7,822 20,066 Uvalde 7,822 20,066 Val Verde 7,822 20,066 Van Zandt 7,822 20,066 Victoria 8,198 21,897 Walker 7,822 20,066 Waller 7,250 22,662 Ward 7,822 20,066 Washington 7,822 20,066 Webb 8,091 21,227 Wharton 7,822 20,066 Wheeler 7,822 20,066 Wichita 8,440 20,716 Wilbarger 7,822 20,066 Willacy 7,822 20,066 Williamson 7,061 20,191 Wilson 7,665 18,955 Winkler 7,822 20,066 Wise 7,978 22,164 Wood 7,822 20,066 Yoakum 7,822 20,066 Young 7,822 20,066 Zapata 7,822 20,066 Zavala 7,822 20,066 Utah County Employee- Only Dependent, Family, etc. Beaver 7,720 23,521 Box Elder 7,158 22,242 Cache 8,509 23,989 Carbon 7,720 23,521 Daggett 7,720 23,521 Davis 7,291 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 22,531 Juab 7,720 23,521 Kane 7,720 23,521 Millard 7,720 23,521 Morgan 7,158 22,242 Piute 7,720 23,521 Rich 8,509 23,989 Salt Lake 7,291 22,868 San Juan 7,720 23,521 Sanpete 7,720 23,521 Sevier 7,720 23,521 Summit 7,291 22,868 Tooele 7,291 22,868 Uintah 7,720 23,521 Utah 6,933 22,542 Wasatch 7,291 22,868 Washington 9,091 22,531 Wayne 7,720 23,521 Weber 7,158 22,242 Vermont County Employee- Only Dependent, Family, etc. All 8,460 23,240 Virginia County Employee- Only Dependent, Family, etc. Accomack 7,539 20,308 Albemarle 8,974 21,460 Alexandria City 8,021 23,327 Alleghany 7,539 20,308 Amelia 7,693 22,408 Amherst 6,642 20,171 Appomattox 6,642 20,171 Arlington 8,021 23,327 Augusta 7,539 20,308 Bath 7,539 20,308 Bedford 6,642 20,171 Bedford City 6,642 20,171 Bland 7,539 20,308 Botetourt 8,194 22,437 Bristol City 7,843 19,493 Brunswick 7,539 20,308 Buchanan 7,539 20,308 Buckingham 7,539 20,308 Buena Vista City 7,539 20,308 Campbell 6,642 20,171 Caroline 7,693 22,408 Carroll 7,539 20,308 Charles City 7,693 22,408 Charlotte 7,539 20,308 Charlottesville City 8,974 21,460 Chesapeake City 7,782 21,119 Chesterfield 7,693 22,408 Clarke 8,021 23,327 Colonial Heights City 7,693 22,408 Covington City 7,539 20,308 Craig 8,194 22,437 Culpeper 7,539 20,308 Cumberland 7,693 22,408 Danville City 8,956 21,176 Dickenson 7,539 20,308 Dinwiddie 7,693 22,408 Emporia City 7,539 20,308 Essex 7,539 20,308 Fairfax 8,021 23,327 Fairfax City 8,021 23,327 Falls Church City 8,021 23,327 Fauquier 8,021 23,327 Floyd 7,539 20,308 Fluvanna 8,974 21,460 Franklin 8,194 22,437 Franklin City 7,539 20,308 Frederick 8,090 21,890 Fredericksburg City 8,021 23,327 Galax City 7,539 20,308 Giles 6,887 20,744 Gloucester 7,782 21,119 Goochland 7,693 22,408 Grayson 7,539 20,308 Greene 8,974 21,460 Greensville 7,539 20,308 Halifax 7,539 20,308 Hampton City 7,782 21,119 Hanover 7,693 22,408 Harrisonburg City 7,253 21,742 Henrico 7,693 22,408 Henry 7,539 20,308 Highland 7,539 20,308 Hopewell City 7,693 22,408 Isle of Wight 7,782 21,119 James City 7,782 21,119 King and Queen 7,693 22,408 King George 7,539 20,308 King William 7,693 22,408 Lancaster 7,539 20,308 Lee 7,539 20,308 Lexington City 7,539 20,308 Loudoun 8,021 23,327 Louisa 7,693 22,408 Lunenburg 7,539 20,308 Lynchburg City 6,642 20,171 Madison 7,539 20,308 Manassas City 8,021 23,327 Manassas Park City 8,021 23,327 Martinsville City 7,539 20,308 Mathews 7,782 21,119 Mecklenburg 7,539 20,308 Middlesex 7,539 20,308 Montgomery 6,887 20,744 Nelson 8,974 21,460 New Kent 7,693 22,408 Newport News City 7,782 21,119 Norfolk City 7,782 21,119 Northampton 7,539 20,308 Northumberland 7,539 20,308 Norton City 7,539 20,308 Nottoway 7,539 20,308 Orange 7,539 20,308 Page 7,539 20,308 Patrick 7,539 20,308 Petersburg City 7,693 22,408 Pittsylvania 8,956 21,176 Poquoson 7,782 21,119 Portsmouth City 7,782 21,119 Powhatan 7,693 22,408 Prince Edward 7,539 20,308 Prince George 7,693 22,408 Prince William 8,021 23,327 Pulaski 6,887 20,744 Radford City 6,887 20,744 Rappahannock 7,539 20,308 Richmond 7,539 20,308 Richmond City 7,693 22,408 Roanoke 8,194 22,437 Roanoke City 8,194 22,437 Rockbridge 7,539 20,308 Rockingham 7,253 21,742 Russell 7,539 20,308 Salem City 8,194 22,437 Scott 7,843 19,493 Shenandoah 7,539 20,308 Smyth 7,539 20,308 Southampton 7,539 20,308 Spotsylvania 8,021 23,327 Stafford 8,021 23,327 Staunton City 7,539 20,308 Suffolk City 7,782 21,119 Surry 7,782 21,119 Sussex 7,693 22,408 Tazewell 7,539 20,308 Virginia Beach City 7,782 21,119 Warren 8,021 23,327 Washington 7,843 19,493 Waynesboro City 7,539 20,308 Westmoreland 7,539 20,308 Williamsburg City 7,782 21,119 Winchester City 8,090 21,890 Wise 7,539 20,308 Wythe 7,539 20,308 York 7,782 21,119 Washington County Employee- Only Dependent, Family, etc. Adams 7,672 22,822 Asotin 7,672 22,822 Benton 7,672 22,822 Chelan 7,672 22,822 Clallam 7,967 20,803 Clark 7,145 20,391 Columbia 7,672 22,822 Cowlitz 7,967 20,803 Douglas 7,672 22,822 Ferry 7,417 19,788 Franklin 7,672 22,822 Garfield 7,672 22,822 Grant 7,672 22,822 Grays Harbor 7,967 20,803 Island 7,967 20,803 Jefferson 7,967 20,803 King 7,851 21,509 Kitsap 7,967 20,803 Kittitas 7,672 22,822 Klickitat 7,145 20,391 Lewis 7,967 20,803 Lincoln 7,417 19,788 Mason 7,967 20,803 Okanogan 7,672 22,822 Pacific 7,967 20,803 Pend Oreille 7,417 19,788 Pierce 7,967 20,803 San Juan 7,967 20,803 Skagit 7,967 20,803 Skamania 7,145 20,391 Snohomish 7,967 20,803 Spokane 7,417 19,788 Stevens 7,417 19,788 Thurston 7,967 20,803 Wahkiakum 7,967 20,803 Walla Walla 7,672 22,822 Whatcom 7,967 20,803 Whitman 7,672 22,822 Yakima 7,672 22,822 West Virginia County Employee- Only Dependent, Family, etc. Barbour 9,242 27,010 Berkeley 8,573 24,140 Boone 8,389 26,140 Braxton 9,567 25,392 Brooke 8,840 27,737 Cabell 8,675 25,542 Calhoun 9,567 25,392 Clay 9,567 25,392 Doddridge 9,107 24,704 Fayette 9,567 25,392 Gilmer 9,107 24,704 Grant 7,539 24,907 Greenbrier 9,567 25,392 Hampshire 7,539 24,907 Hancock 8,840 27,737 Hardy 7,539 24,907 Harrison 9,242 27,010 Jackson 9,704 28,051 Jefferson 8,573 24,140 Kanawha 10,466 28,870 Lewis 9,107 24,704 Lincoln 8,389 26,140 Logan 8,389 26,140 Marion 9,107 24,704 Marshall 8,840 27,737 Mason 8,675 25,542 McDowell 8,389 26,140 Mercer 8,780 21,360 Mineral 7,539 24,907 Mingo 8,389 26,140 Monongalia 9,107 24,704 Monroe 8,780 21,360 Morgan 7,539 24,907 Nicholas 9,567 25,392 Ohio 8,840 27,737 Pendleton 7,539 24,907 Pleasants 9,704 28,051 Pocahontas 9,242 27,010 Preston 9,242 27,010 Putnam 8,675 25,542 Raleigh 8,780 21,360 Randolph 9,242 27,010 Ritchie 9,704 28,051 Roane 9,567 25,392 Summers 8,780 21,360 Taylor 9,242 27,010 Tucker 9,242 27,010 Tyler 9,704 28,051 Upshur 9,242 27,010 Wayne 8,675 25,542 Webster 9,242 27,010 Wetzel 9,107 24,704 Wirt 9,704 28,051 Wood 9,704 28,051 Wyoming 8,389 26,140 Wisconsin County Employee- Only Dependent, Family, etc. Adams 8,246 29,125 Ashland 9,003 25,622 Barron 8,104 22,602 Bayfield 9,003 25,622 Brown 7,748 22,230 Buffalo 7,925 22,747 Burnett 9,003 25,622 Calumet 7,712 22,786 Chippewa 8,268 24,992 Clark 8,104 22,602 Columbia 8,344 26,080 Crawford 8,133 23,995 Dane 7,594 25,699 Dodge 7,712 22,786 Door 7,748 22,230 Douglas 9,003 25,622 Dunn 8,268 24,992 Eau Claire 8,268 24,992 Florence 6,695 21,458 Fond du Lac 7,712 22,786 Forest 6,695 21,458 Grant 8,133 23,995 Green 8,344 26,080 Green Lake 8,246 29,125 Iowa 8,133 23,995 Iron 6,695 21,458 Jackson 7,925 22,747 Jefferson 8,344 26,080 Juneau 8,246 29,125 Kenosha 9,382 26,795 Kewaunee 7,748 22,230 La Crosse 7,925 22,747 Lafayette 8,133 23,995 Langlade 6,695 21,458 Lincoln 9,019 25,476 Manitowoc 7,748 22,230 Marathon 9,019 25,476 Marinette 7,748 22,230 Marquette 8,246 29,125 Menomonee 7,748 22,230 Milwaukee 7,939 26,745 Monroe 7,925 22,747 Oconto 7,748 22,230 Oneida 6,695 21,458 Outagamie 7,712 22,786 Ozaukee 8,177 24,978 Pepin 8,268 24,992 Pierce 9,799 25,801 Polk 9,799 25,801 Portage 9,019 25,476 Price 8,104 22,602 Racine 9,382 26,795 Richland 8,246 29,125 Rock 8,344 26,080 Rusk 8,104 22,602 Sauk 8,246 29,125 Sawyer 9,003 25,622 Shawano 7,748 22,230 Sheboygan 7,712 22,786 St. Croix 9,799 25,801 Taylor 8,104 22,602 Trempealeau 7,925 22,747 Vernon 8,133 23,995 Vilas 6,695 21,458 Walworth 8,344 26,080 Washburn 9,003 25,622 Washington 8,177 24,978 Waukesha 8,177 24,978 Waupaca 7,712 22,786 Waushara 7,712 22,786 Winnebago 7,712 22,786 Wood 9,019 25,476 Wyoming County Employee- Only Dependent, Family, etc. Albany 8,863 24,339 Big Horn 8,863 24,339 Campbell 8,863 24,339 Carbon 8,863 24,339 Converse 8,863 24,339 Crook 8,863 24,339 Fremont 8,863 24,339 Goshen 8,863 24,339 Hot Springs 8,863 24,339 Johnson 8,863 24,339 Laramie 8,671 22,222 Lincoln 8,863 24,339 Natrona 9,630 24,281 Niobrara 8,863 24,339 Park 8,863 24,339 Platte 8,863 24,339 Sheridan 8,863 24,339 Sublette 8,863 24,339 Sweetwater 8,863 24,339 Teton 8,863 24,339 Uinta 8,863 24,339 Washakie 8,863 24,339 Weston 8,863 24,339
