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.

This is an Image: taxtip.gifFor 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.

This is an Image: taxtip.gifPartnerships, 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.

This is an Image: caution.gifAlthough 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.

This is an Image: caution.gifIf 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).

This is an Image: taxtip.gifNo 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.

This is an Image: taxtip.gifA stand-alone dental plan offered through a SHOP exchange will be considered a qualified health plan for purposes of the credit.

This is an Image: caution.gifEmployer 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.

Specific Instructions

This is an Image: taxtip.gifPartnerships, 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.

This is an Image: taxtip.gifTo 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

This is an Image: caution.gifComplete 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

This is an Image: caution.gifDon’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.

This is an Image: taxtip.gifPartnerships, 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
 

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