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Instructions for Form 8941 (2016)

Credit for Small Employer Health Insurance Premiums

Section references are to the Internal Revenue Code unless otherwise noted.

2016


General Instructions

Purpose of Form

Eligible small employers (defined below) 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.

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For information about insurance plans offered through a SHOP Marketplace, visit healthcare.gov.

For tax-exempt eligible small employers, the maximum credit is 35% of premiums paid, is also 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, can be taken against both regular and alternative minimum tax, and is claimed as part of the general business credit on Form 3800.

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Partnerships, S corporations, cooperatives, estates, trusts, and tax-exempt eligible small employers must file this form to claim the credit. All other taxpayers must not complete or file this form if their only source for this credit is a partnership, S corporation, cooperative, estate, or trust. Instead, they must report this credit directly on line 4h in Part III of Form 3800, General Business Credit.

Eligible Small Employers

You are 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 details, see Worksheets 1 and 2.

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Although the term "eligible small employer" is defined in the Internal Revenue Code to include employers with "no more than" 25 FTEs, the phase out 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 $52,000 per FTE.

For details, see Worksheets 1 and 3.



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If you had more than 10 FTEs and average annual wages of more than $25,000, 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 $52,000.

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).

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No more than one Form 8941 can be filed with a tax return, unless the exception described in Example 2 below applies.

Example 1.

You are a sole proprietor with two separate businesses and you file a separate Schedule C (Form 1040) 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.



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 are entitled to a state tax credit or a state premium subsidy paid directly to you for premiums you paid, do not 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, use the amount you paid to figure your employer premiums paid.



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 Publication 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 have paid $3,120 ($60 × 52) for an employee who was enrolled for the entire tax year. You would have 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 Iowa and Wisconsin, see the Line A instructions, later. If this exception applies, health insurance coverage means coverage as defined under Health Insurance Coverage in the 2013 Instructions for Form 8941.

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A stand-alone dental plan offered through a SHOP exchange will be considered a qualified health plan for purposes of the credit.

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Employer premiums paid for health insurance coverage can be counted in figuring the credit only if the premiums are paid under a qualifying arrangement.

Qualifying Arrangement

A qualifying arrangement is generally an arrangement that requires you to pay a uniform percentage (not less than 50%) of the premium cost for each enrolled employee's health insurance coverage (defined earlier). An arrangement that offers different tiers of coverage (for example, employee-only and family coverage) is generally a qualifying arrangement if it requires you to pay a uniform percentage (not less than 50%) separately for each tier of coverage you offer. However, an arrangement can be a qualifying arrangement even if it requires you to pay a uniform percentage that is less than 50% of the premium cost for some employees.

For more information about the following exceptions, see Regulations section 1.45R-4.

State or local law.

You will be treated as satisfying the uniform percentage requirement if your failure to otherwise satisfy the requirement was solely attributable to additional contributions you made to certain employees to comply with state or local law.



Wellness program.

If a plan of an employer provides a wellness program, for purposes of meeting the uniform percentage requirement 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 is not taken into account in calculating the uniform percentage requirement, 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 pay to cover a tobacco surcharge isn’t taken into account in figuring the uniform percentage requirement. Amounts you or your employee pay 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 are not 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 the following amounts.

  • 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 have 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 have 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 the following amounts.

  • 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 above.

  • A uniform amount that is either equal to the amount you would have 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 have 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 are 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 are 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 2016, 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 2016.

  • Medicare taxes the tax-exempt employer was required to withhold from employees' wages in calendar year 2016.

  • Medicare taxes the tax-exempt employer was required to pay for calendar year 2016.

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

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Partnerships, S corporations, cooperatives, estates, trusts, and tax-exempt eligible small employers must file this form to claim the credit. All other taxpayers must not complete or file this form if their only source for this credit is a partnership, S corporation, cooperative, estate, or trust. Instead, they must report this credit directly on line 4h in Part III of Form 3800.

Use Worksheets 1 through 7 to figure the amounts to report on various lines of Form 8941.

  • Use Worksheets 1, 2, and 3 to figure the amounts to report on lines 1, 2, and 3 of Form 8941.

  • Use Worksheet 4 to figure the amounts to report on lines 4, 5, and 13 of Form 8941.

  • Use Worksheets 5, 6, and 7 to figure the amounts to report on lines 8, 9, and 14 of Form 8941.

Line A

Answer "Yes" if one of the following applies.

  • You paid premiums for employee health insurance coverage you provided through a SHOP Marketplace or through a direct enrollment process, if available in your state.

  • You qualify for an exception to this requirement as discussed below.

If you answer "Yes" because you paid premiums for employee health insurance coverage you provided through a SHOP Marketplace, enter the Marketplace identifier, if any.

If you answer "No," don’t file Form 8941 unless you are 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.

Exception for certain employers in Iowa.

For calendar year 2015, SHOP Marketplaces in certain counties of Iowa did not have qualified health plans available for employers to offer to employees. Transition relief allows employers with a principal business address in the counties listed below to claim the credit for their tax year beginning in 2015. Certain employers with a 2015 health plan year that continues into 2016 can claim the credit for part of their tax year beginning in 2016. For details, see Notice 2015-08, 2015-6 I.R.B. 589, available at www.irs.gov/irb/2015-6_IRB/ar11.



Iowa:

Adair, Adams, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Buena Vista, Butler, Calhoun, Carroll, Cass, Cedar, Cerro Gordo, Cherokee, Chickasaw, Clarke, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Humboldt, Iowa, Jackson, Jasper, Jefferson, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, Page, Palo Alto, Pocahontas, Polk, Pottawattamie, Poweshiek, Ringgold, Sac, Scott, Shelby, Story, Tama, Taylor, Union, Van Buren, Wapello, Warren, Washington, Wayne, Webster, Winnebago, Worth, and Wright counties.



Exception for certain employers in Wisconsin.

For calendar year 2016, SHOP Marketplaces in certain counties of Wisconsin will not have qualified health plans available for employers to offer to employees. Transition relief allows employers with a principal business address in the counties listed below to claim the credit for their tax year beginning in 2016. For details, see Notice 2016-75 in Internal Revenue Bulletin 2016-51, available at www.irs.gov/irb/2016-51_IRB/index.html.



Wisconsin:

Pierce, Polk, and St. Croix counties.



Line C

Answer "Yes" if a tax return you (or any predecessor) filed for a tax year beginning in 2014 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," do not file Form 8941 unless you are 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 should not 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 is not 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 is not 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 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 he or she 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 his or her 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 one 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 one hour of service under the rules described above.



Column (c), Employee Wages Paid

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Complete Worksheet 2 before you complete column (c) of Worksheet 1. Do not complete column (c) if Worksheet 2, line 3, is 25 or more.

Enter the total wages paid for the tax year for each employee listed in column (a). But enter -0- for seasonal employees who worked 120 or fewer days during the tax year.

Wages, for this purpose, mean wages subject to social security and Medicare tax withholding determined without considering any wage base limit.

Worksheet 2. Information Needed To Complete Line 2 (FTEs)

Your credit is reduced if you had more than 10 full-time equivalent employees (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 is not 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 $25,000 for the tax year. If you paid average annual wages of $52,000 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 is not 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 have 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 have 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 2016, 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 have 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 have 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 have paid $2,964 ($57 × 52) if the employee was enrolled for the entire tax year. You would have paid $570 ($57 × 10) if the employee was only enrolled for 10 pay periods. You will need an additional set of calculations if the premium amounts changed during the tax year.

Column (d), Enrolled Employee Hours of Service

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Don’t complete column (d) of Worksheet 4 if Form 8941, line 12, is zero.

Enter the amount from column (b) of Worksheet 1 for each employee listed in column (a) of Worksheet 4.

Worksheet 5. Information Needed To Complete Line 8 (If Line 2 is More Than 10)

1. Enter the amount from Form 8941, line 7 1.
2. Enter the number from Form 8941, line 2 2.
3. Subtract 10 from line 2 3.
4. Divide line 3 by 15. Enter the result as a decimal (rounded to at least 3 places) 4.
5. Multiply line 1 by line 4 5.
6. Subtract line 5 from line 1. Report this amount on Form 8941, line 8 6.


Worksheet 6. Information Needed To Complete Line 9 (If Line 3 is More Than $25,000)

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 $25,900 from line 3 4.
5. Divide line 4 by $25,900. 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 is not 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), box 15 (code P);

  • Schedule K-1 (Form 1120S), box 13 (code P);

  • Schedule K-1 (Form 1041), box 13 (code G); and

  • Form 1099-PATR, Taxable Distributions Received From Cooperatives, box 10, or other notice of credit allocation.

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Partnerships, S corporations, cooperatives, estates, trusts, and tax-exempt eligible small employers must always report the above credits on line 15. All other filers figuring a separate credit on earlier lines must 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 2016.

  • Medicare taxes the tax-exempt employer was required to withhold from employees' wages in calendar year 2016.

  • Medicare taxes the tax-exempt employer was required to pay for calendar year 2016.

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 10 hr., 51 min.
Learning about the law or the form 1 hr., 23 min.
Preparing and sending the form to the IRS 2 hr., 46 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 2016.

Alabama

County Employee-
Only
Dependent,
Family, etc.
Autauga 5,946 15,035
Baldwin 5,705 14,192
Barbour 5,705 14,192
Bibb 6,092 16,300
Blount 6,092 16,300
Bullock 5,705 14,192
Butler 5,705 14,192
Calhoun 5,708 16,163
Chambers 5,705 14,192
Cherokee 5,705 14,192
Chilton 6,092 16,300
Choctaw 5,705 14,192
Clarke 5,705 14,192
Clay 5,705 14,192
Cleburne 5,705 14,192
Coffee 5,705 14,192
Colbert 5,867 16,166
Conecuh 5,705 14,192
Coosa 5,705 14,192
Covington 5,705 14,192
Crenshaw 5,705 14,192
Cullman 5,705 14,192
Dale 5,705 14,192
Dallas 5,705 14,192
DeKalb 5,705 14,192
Elmore 5,946 15,035
Escambia 5,705 14,192
Etowah 5,237 16,355
Fayette 5,705 14,192
Franklin 5,705 14,192
Geneva 5,945 12,597
Greene 5,681 16,043
Hale 5,681 16,043
Henry 5,945 12,597
Houston 5,945 12,597
Jackson 5,705 14,192
Jefferson 6,092 16,300
Lamar 5,705 14,192
Lauderdale 5,867 16,166
Lawrence 6,804 16,557
Lee 5,727 12,927
Limestone 5,669 13,414
Lowndes 5,946 15,035
Macon 5,705 14,192
Madison 5,669 13,414
Marengo 5,705 14,192
Marion 5,705 14,192
Marshall 5,705 14,192
Mobile 5,290 15,021
Monroe 5,705 14,192
Montgomery 5,946 15,035
Morgan 6,804 16,557
Perry 5,705 14,192
Pickens 5,705 14,192
Pike 5,705 14,192
Randolph 5,705 14,192
Russell 7,030 16,447
Shelby 6,092 16,300
St. Clair 6,092 16,300
Sumter 5,705 14,192
Talladega 5,705 14,192
Tallapoosa 5,705 14,192
Tuscaloosa 5,681 16,043
Walker 6,092 16,300
Washington 5,705 14,192
Wilcox 5,705 14,192
Winston 5,705 14,192


Alaska

County Employee-
Only
Dependent,
Family, etc.
Aleutians East 10,042 24,324
Aleutians West 10,042 24,324
Anchorage 9,267 25,236
Bethel 9,267 25,236
Bristol Bay 10,042 24,324
Denali 10,042 24,324
Dillingham 9,267 25,236
Fairbanks North Star 10,042 24,324
Haines 10,192 24,648
Hoonah-Angoon 10,192 24,648
Juneau 10,192 24,648
Kenai Peninsula 10,042 24,324
Ketchikan Gateway 10,192 24,648
Kodiak Island 10,042 24,324
Lake and Peninsula 10,042 24,324
Matanuska Susitna 10,042 24,324
Nome 10,042 24,324
North Slope 10,042 24,324
Northwest Arctic 10,042 24,324
Petersburg 10,192 24,648
Prince of Wales-Hyder 10,192 24,648
Sitka 10,192 24,648
Skagway 10,192 24,648
Southeast Fairbanks 10,042 24,324
Valdez Cordova 9,267 25,236
Wade Hampton 10,042 24,324
Wrangell City and Borough 10,192 24,648
Yakutat 10,042 24,324
Yukon Koyukuk 10,042 24,324


Arizona

County Employee-
Only
Dependent,
Family, etc.
Apache 6,048 14,412
Cochise 6,445 15,283
Coconino 6,048 14,412
Gila 6,572 16,264
Graham 6,445 15,283
Greenlee 6,445 15,283
La Paz 7,132 19,568
Maricopa 5,993 15,340
Mohave 6,048 14,412
Navajo 6,048 14,412
Pima 5,732 16,348
Pinal 6,572 16,264
Santa Cruz 5,732 16,348
Yavapai 5,438 16,656
Yuma 7,132 19,568


Arkansas

County Employee-
Only
Dependent,
Family, etc.
Arkansas 5,215 14,595
Ashley 5,215 14,595
Baxter 4,564 13,288
Benton 4,564 13,288
Boone 4,564 13,288
Bradley 5,215 14,595
Calhoun 5,272 15,416
Carroll 4,564 13,288
Chicot 5,215 14,595
Clark 5,127 13,995
Clay 5,181 15,011
Cleburne 5,192 14,527
Cleveland 5,215 14,595
Columbia 5,272 15,416
Conway 5,192 14,527
Craighead 5,181 15,011
Crawford 5,029 15,139
Crittenden 5,181 15,011
Cross 5,181 15,011
Dallas 5,215 14,595
Desha 5,215 14,595
Drew 5,215 14,595
Faulkner 5,192 14,527
Franklin 5,029 15,139
Fulton 5,181 15,011
Garland 5,127 13,995
Grant 5,192 14,527
Greene 5,181 15,011
Hempstead 5,272 15,416
Hot Spring 5,127 13,995
Howard 5,272 15,416
Independence 5,181 15,011
Izard 5,181 15,011
Jackson 5,181 15,011
Jefferson 5,215 14,595
Johnson 5,029 15,139
Lafayette 5,272 15,416
Lawrence 5,181 15,011
Lee 5,215 14,595
Lincoln 5,215 14,595
Little River 5,272 15,416
Logan 5,029 15,139
Lonoke 5,192 14,527
Madison 4,564 13,288
Marion 4,564 13,288
Miller 5,272 15,416
Mississippi 5,181 15,011
Monroe 5,215 14,595
Montgomery 5,127 13,995
Nevada 5,272 15,416
Newton 4,564 13,288
Ouachita 5,272 15,416
Perry 5,192 14,527
Phillips 5,215 14,595
Pike 5,127 13,995
Poinsett 5,181 15,011
Polk 5,029 15,139
Pope 5,192 14,527
Prairie 5,192 14,527
Pulaski 5,192 14,527
Randolph 5,181 15,011
Saline 5,192 14,527
Scott 5,029 15,139
Searcy 4,564 13,288
Sebastian 5,029 15,139
Sevier 5,272 15,416
Sharp 5,181 15,011
St. Francis 5,181 15,011
Stone 5,181 15,011
Union 5,272 15,416
Van Buren 5,192 14,527
Washington 4,564 13,288
White 5,192 14,527
Woodruff 5,181 15,011
Yell 5,192 14,527


California

County Employee-
Only
Dependent,
Family, etc.
Alameda 6,715 15,793
Alpine 6,161 13,993
Amador 6,161 13,993
Butte 6,161 13,993
Calaveras 6,161 13,993
Colusa 6,161 13,993
Contra Costa 6,690 17,129
Del Norte 6,161 13,993
El Dorado 5,930 14,907
Fresno 6,269 17,056
Glenn 6,161 13,993
Humboldt 6,161 13,993
Imperial 5,644 14,662
Inyo 5,644 14,662
Kern 6,568 14,918
Kings 6,269 17,056
Lake 6,161 13,993
Lassen 6,161 13,993
Los Angeles 6,233 15,277
Madera 6,269 17,056
Marin 6,899 14,887
Mariposa 6,834 13,815
Mendocino 6,161 13,993
Merced 6,834 13,815
Modoc 6,161 13,993
Mono 5,644 14,662
Monterey 6,056 13,519
Napa 6,899 14,887
Nevada 6,161 13,993
Orange 6,303 16,378
Placer 5,930 14,907
Plumas 6,161 13,993
Riverside 5,704 14,108
Sacramento 5,930 14,907
San Benito 6,056 13,519
San Bernardino 5,704 14,108
San Diego 6,045 13,847
San Francisco 6,636 19,045
San Joaquin 6,834 13,815
San Luis Obispo 5,970 13,955
San Mateo 8,031 19,551
Santa Barbara 5,970 13,955
Santa Clara 6,949 17,022
Santa Cruz 6,056 13,519
Shasta 6,161 13,993
Sierra 6,161 13,993
Siskiyou 6,161 13,993
Solano 6,899 14,887
Sonoma 6,899 14,887
Stanislaus 6,834 13,815
Sutter 6,161 13,993
Tehama 6,161 13,993
Trinity 6,161 13,993
Tulare 6,834 13,815
Tuolumne 6,161 13,993
Ventura 5,970 13,955
Yolo 5,930 14,907
Yuba 6,161 13,993


Colorado

County Employee-
Only
Dependent,
Family, etc.
Adams 6,416 18,805
Alamosa 6,714 14,801
Arapahoe 6,416 18,805
Archuleta 7,176 14,051
Baca 6,714 14,801
Bent 6,714 14,801
Boulder 5,415 17,092
Broomfield 6,416 18,805
Chaffee 6,714 14,801
Cheyenne 6,714 14,801
Clear Creek 6,416 18,805
Conejos 6,714 14,801
Costilla 6,714 14,801
Crowley 6,714 14,801
Custer 6,714 14,801
Delta 7,176 14,051
Denver 6,416 18,805
Dolores 7,176 14,051
Douglas 6,416 18,805
Eagle 7,378 18,967
El Paso 6,109 16,336
Elbert 6,416 18,805
Fremont 6,714 14,801
Garfield 7,378 18,967
Gilpin 6,416 18,805
Grand 7,176 14,051
Gunnison 7,176 14,051
Hinsdale 7,176 14,051
Huerfano 6,714 14,801
Jackson 7,176 14,051
Jefferson 6,416 18,805
Kiowa 6,714 14,801
Kit Carson 6,714 14,801
La Plata 7,176 14,051
Lake 7,176 14,051
Larimer 6,924 15,012
Las Animas 6,714 14,801
Lincoln 6,714 14,801
Logan 6,143 16,834
Mesa 6,200 17,485
Mineral 6,714 14,801
Moffat 7,176 14,051
Montezuma 7,176 14,051
Montrose 7,176 14,051
Morgan 6,143 16,834
Otero 6,714 14,801
Ouray 7,176 14,051
Park 6,416 18,805
Phillips 6,143 16,834
Pitkin 7,378 18,967
Prowers 6,714 14,801
Pueblo 6,909 18,542
Rio Blanco 7,176 14,051
Rio Grande 6,714 14,801
Routt 7,176 14,051
Saguache 6,714 14,801
San Juan 7,176 14,051
San Miguel 7,176 14,051
Sedgwick 6,143 16,834
Summit 7,378 18,967
Teller 6,109 16,336
Washington 6,143 16,834
Weld 5,267 14,791
Yuma 6,143 16,834


Connecticut

County Employee-
Only
Dependent,
Family, etc.
Fairfield 7,969 20,619
Hartford 7,443 19,986
Litchfield 6,860 18,489
Middlesex 8,289 20,355
New Haven 7,661 19,642
New London 6,262 16,977
Tolland 7,109 15,267
Windham 7,050 22,180


Delaware

County Employee-
Only
Dependent,
Family, etc.
All 7,035 17,582


District of Columbia

County Employee-
Only
Dependent,
Family, etc.
All 6,534 19,177


Florida

County Employee-
Only
Dependent,
Family, etc.
Alachua 6,483 18,526
Baker 6,819 18,340
Bay 6,087 16,518
Bradford 6,228 18,668
Brevard 6,562 19,268
Broward 6,412 19,677
Calhoun 6,436 18,498
Charlotte 7,602 21,853
Citrus 6,175 16,645
Clay 5,248 18,079
Collier 5,724 18,249
Columbia 7,619 20,834
DeSoto 6,377 19,377
Dixie 5,585 15,282
Duval 6,680 17,101
Escambia 7,011 16,171
Flagler 7,325 17,746
Franklin 6,390 19,561
Gadsden 5,640 18,111
Gilchrist 6,191 18,470
Glades 6,694 21,069
Gulf 7,505 19,997
Hamilton 6,289 18,448
Hardee 6,611 15,476
Hendry 7,605 21,272
Hernando 6,794 19,628
Highlands 7,233 22,204
Hillsborough 6,063 18,134
Holmes 6,336 18,530
Indian River 5,576 15,775
Jackson 5,706 15,332
Jefferson 7,343 17,863
Lafayette 6,707 17,176
Lake 6,829 20,508
Lee 6,462 18,664
Leon 7,004 20,060
Levy 6,257 19,545
Liberty 6,502 18,954
Madison 7,585 19,890
Manatee 6,495 20,547
Marion 5,381 15,531
Martin 5,707 20,401
Miami-Dade 6,882 20,551
Monroe 7,638 21,499
Nassau 7,343 15,017
Okaloosa 6,647 25,545
Okeechobee 7,498 20,433
Orange 6,644 17,145
Osceola 6,558 21,366
Palm Beach 6,502 19,808
Pasco 7,222 17,241
Pinellas 6,793 17,284
Polk 6,725 18,523
Putnam 6,547 19,304
Santa Rosa 6,248 15,409
Sarasota 6,187 17,419
Seminole 6,403 16,459
St. Johns 6,230 20,276
St. Lucie 5,720 15,781
Sumter 6,343 20,097
Suwannee 5,794 18,191
Taylor 7,698 20,766
Union 6,404 18,849
Volusia 6,502 18,059
Wakulla 6,279 18,762
Walton 5,595 15,589
Washington 6,572 19,403


Georgia

County Employee-
Only
Dependent,
Family, etc.
Appling 5,981 17,458
Atkinson 7,013 19,033
Bacon 4,793 14,025
Baker 7,132 18,814
Baldwin 7,411 19,119
Banks 6,244 14,149
Barrow 5,149 17,934
Bartow 6,329 16,664
Ben Hill 7,286 20,529
Berrien 7,286 20,529
Bibb 6,078 17,514
Bleckley 6,078 17,514
Brantley 4,793 14,025
Brooks 7,286 20,529
Bryan 5,981 17,458
Bulloch 5,981 17,458
Burke 6,205 18,063
Butts 6,329 16,664
Calhoun 7,132 18,814
Camden 4,793 14,025
Candler 5,981 17,458
Carroll 6,471 19,520
Catoosa 6,368 17,701
Charlton 4,793 14,025
Chatham 5,981 17,458
Chattahoochee 5,440 18,095
Chattooga 7,357 18,355
Cherokee 6,329 16,664
Clarke 5,149 17,934
Clay 7,132 18,814
Clayton 6,329 16,664
Clinch 7,286 20,529
Cobb 6,329 16,664
Coffee 7,013 19,033
Colquitt 7,286 20,529
Columbia 6,205 18,063
Cook 7,286 20,529
Coweta 6,329 16,664
Crawford 6,078 17,514
Crisp 7,132 18,814
Dade 6,368 17,701
Dawson 6,244 14,149
Decatur 7,286 20,529
DeKalb 6,329 16,664
Dodge 6,078 17,514
Dooly 6,078 17,514
Dougherty 7,132 18,814
Douglas 6,329 16,664
Early 7,286 20,529
Echols 7,286 20,529
Effingham 5,981 17,458
Elbert 5,149 17,934
Emanuel 6,205 18,063
Evans 5,981 17,458
Fannin 5,986 15,155
Fayette 6,329 16,664
Floyd 7,357 18,355
Forsyth 6,329 16,664
Franklin 6,244 14,149
Fulton 6,329 16,664
Gilmer 7,357 18,355
Glascock 6,205 18,063
Glynn 4,793 14,025
Gordon 7,357 18,355
Grady 7,286 20,529
Greene 5,149 17,934
Gwinnett 6,329 16,664
Habersham 6,244 14,149
Hall 6,244 14,149
Hancock 7,411 19,119
Haralson 6,471 19,520
Harris 5,440 18,095
Hart 6,244 14,149
Heard 6,471 19,520
Henry 6,329 16,664
Houston 6,078 17,514
Irwin 7,286 20,529
Jackson 5,149 17,934
Jasper 6,329 16,664
Jeff Davis 7,013 19,033
Jefferson 6,205 18,063
Jenkins 6,205 18,063
Johnson 7,013 19,033
Jones 6,078 17,514
Lamar 6,329 16,664
Lanier 7,286 20,529
Laurens 7,013 19,033
Lee 7,132 18,814
Liberty 5,981 17,458
Lincoln 6,205 18,063
Long 5,981 17,458
Lowndes 7,286 20,529
Lumpkin 6,244 14,149
Macon 5,440 18,095
Madison 5,149 17,934
Marion 5,440 18,095
McDuffie 6,205 18,063
McIntosh 4,793 14,025
Meriwether 5,440 18,095
Miller 7,286 20,529
Mitchell 7,132 18,814
Monroe 6,078 17,514
Montgomery 7,013 19,033
Morgan 5,149 17,934
Murray 5,986 15,155
Muscogee 5,440 18,095
Newton 6,329 16,664
Oconee 5,149 17,934
Oglethorpe 5,149 17,934
Paulding 6,329 16,664
Peach 6,078 17,514
Pickens 7,357 18,355
Pierce 4,793 14,025
Pike 6,329 16,664
Polk 7,357 18,355
Pulaski 6,078 17,514
Putnam 6,078 17,514
Quitman 5,440 18,095
Rabun 6,244 14,149
Randolph 7,132 18,814
Richmond 6,205 18,063
Rockdale 6,329 16,664
Schley 7,132 18,814
Screven 5,981 17,458
Seminole 7,286 20,529
Spalding 6,329 16,664
Stephens 6,244 14,149
Stewart 5,440 18,095
Sumter 7,132 18,814
Talbot 5,440 18,095
Taliaferro 6,205 18,063
Tattnall 5,981 17,458
Taylor 5,440 18,095
Telfair 7,013 19,033
Terrell 7,132 18,814
Thomas 7,286 20,529
Tift 7,286 20,529
Toombs 7,013 19,033
Towns 6,244 14,149
Treutlen 7,013 19,033
Troup 5,440 18,095
Turner 7,286 20,529
Twiggs 6,078 17,514
Union 6,244 14,149
Upson 5,440 18,095
Walker 6,368 17,701
Walton 6,329 16,664
Ware 4,793 14,025
Warren 6,205 18,063
Washington 7,411 19,119
Wayne 4,793 14,025
Webster 5,440 18,095
Wheeler 7,013 19,033
White 6,244 14,149
Whitfield 5,986 15,155
Wilcox 6,078 17,514
Wilkes 6,205 18,063
Wilkinson 7,411 19,119
Worth 7,132 18,814


Hawaii

County Employee-
Only
Dependent,
Family, etc.
All 5,862 16,824


Idaho

County Employee-
Only
Dependent,
Family, etc.
Ada 5,018 12,194
Adams 4,873 11,810
Bannock 4,785 11,613
Bear Lake 4,785 11,613
Benewah 5,467 12,479
Bingham 4,785 11,613
Blaine 5,001 11,586
Boise 4,873 11,810
Bonner 5,467 12,479
Bonneville 5,057 11,748
Boundary 5,467 12,479
Butte 4,785 11,613
Camas 5,001 11,586
Canyon 4,873 11,810
Caribou 4,785 11,613
Cassia 5,001 11,586
Clark 5,057 11,748
Clearwater 5,251 14,166
Custer 4,785 11,613
Elmore 4,873 11,810
Franklin 4,785 11,613
Fremont 5,057 11,748
Gem 4,873 11,810
Gooding 5,001 11,586
Idaho 5,251 14,166
Jefferson 5,057 11,748
Jerome 5,001 11,586
Kootenai 5,467 12,479
Latah 5,467 12,479
Lemhi 5,057 11,748
Lewis 5,251 14,166
Lincoln 5,001 11,586
Madison 5,057 11,748
Minidoka 5,001 11,586
Nez Perce 5,251 14,166
Oneida 4,785 11,613
Owyhee 4,873 11,810
Payette 4,873 11,810
Power 4,785 11,613
Shoshone 5,467 12,479
Teton 5,057 11,748
Twin Falls 5,001 11,586
Valley 4,873 11,810
Washington 4,873 11,810


Illinois

County Employee-
Only
Dependent,
Family, etc.
Adams 6,399 14,879
Alexander 6,335 16,564
Bond 6,204 15,375
Boone 6,523 16,519
Brown 6,399 14,879
Bureau 5,251 16,725
Calhoun 6,204 15,375
Carroll 6,523 16,519
Cass 6,399 14,879
Champaign 6,755 15,702
Christian 6,399 14,879
Clark 6,755 15,702
Clay 6,335 16,564
Clinton 6,204 15,375
Coles 6,755 15,702
Cook 6,786 17,592
Crawford 6,335 16,564
Cumberland 6,755 15,702
DeKalb 6,523 16,519
DeWitt 6,991 19,010
Douglas 6,755 15,702
DuPage 7,109 18,214
Edgar 6,755 15,702
Edwards 6,335 16,564
Effingham 6,335 16,564
Fayette 6,335 16,564
Ford 6,755 15,702
Franklin 6,335 16,564
Fulton 7,117 16,869
Gallatin 6,335 16,564
Greene 6,204 15,375
Grundy 7,928 18,777
Hamilton 6,335 16,564
Hancock 5,251 16,725
Hardin 6,335 16,564
Henderson 5,251 16,725
Henry 5,251 16,725
Iroquois 6,755 15,702
Jackson 6,335 16,564
Jasper 6,335 16,564
Jefferson 6,335 16,564
Jersey 6,204 15,375
Jo Daviess 6,523 16,519
Johnson 6,335 16,564
Kane 7,109 18,214
Kankakee 7,928 18,777
Kendall 7,928 18,777
Knox 7,117 16,869
Lake 6,435 17,934
LaSalle 7,117 16,869
Lawrence 6,335 16,564
Lee 6,523 16,519
Livingston 6,991 19,010
Logan 6,399 14,879
Macon 6,399 14,879
Macoupin 6,204 15,375
Madison 6,989 15,545
Marion 6,335 16,564
Marshall 7,117 16,869
Mason 6,399 14,879
Massac 6,335 16,564
McDonough 7,117 16,869
McHenry 6,435 17,934
McLean 6,991 19,010
Menard 6,399 14,879
Mercer 5,251 16,725
Monroe 6,989 15,545
Montgomery 6,204 15,375
Morgan 6,399 14,879
Moultrie 6,399 14,879
Ogle 6,523 16,519
Peoria 7,117 16,869
Perry 6,335 16,564
Piatt 6,755 15,702
Pike 6,399 14,879
Pope 6,335 16,564
Pulaski 6,335 16,564
Putnam 7,117 16,869
Randolph 6,204 15,375
Richland 6,335 16,564
Rock Island 5,251 16,725
Saline 6,335 16,564
Sangamon 6,399 14,879
Schuyler 6,399 14,879
Scott 6,399 14,879
Shelby 6,399 14,879
St. Clair 6,989 15,545
Stark 7,117 16,869
Stephenson 6,523 16,519
Tazewell 7,117 16,869
Union 6,335 16,564
Vermilion 6,755 15,702
Wabash 6,335 16,564
Warren 5,251 16,725
Washington 6,204 15,375
Wayne 6,335 16,564
White 6,335 16,564
Whiteside 5,251 16,725
Will 7,928 18,777
Williamson 6,335 16,564
Winnebago 6,523 16,519
Woodford 7,117 16,869


Indiana

County Employee-
Only
Dependent,
Family, etc.
Adams 7,447 15,954
Allen 6,518 13,989
Bartholomew 6,875 14,505
Benton 6,839 17,073
Blackford 7,432 13,298
Boone 6,974 16,617
Brown 6,293 14,260
Carroll 6,908 18,523
Cass 6,893 16,017
Clark 6,454 13,690
Clay 7,068 16,165
Clinton 6,908 18,523
Crawford 6,454 13,690
Daviess 7,393 15,630
Dearborn 5,685 17,814
Decatur 6,875 14,505
DeKalb 7,447 15,954
Delaware 7,432 13,298
Dubois 7,393 15,630
Elkhart 7,205 13,812
Fayette 5,783 16,812
Floyd 6,454 13,690
Fountain 6,908 18,523
Franklin 5,685 17,814
Fulton 6,893 16,017
Gibson 8,317 17,426
Grant 7,432 13,298
Greene 7,393 15,630
Hamilton 6,974 16,617
Hancock 5,783 16,812
Harrison 6,454 13,690
Hendricks 6,974 16,617
Henry 5,783 16,812
Howard 6,893 16,017
Huntington 7,447 15,954
Jackson 6,875 14,505
Jasper 6,839 17,073
Jay 7,432 13,298
Jefferson 6,454 13,690
Jennings 6,875 14,505
Johnson 6,293 14,260
Knox 7,393 15,630
Kosciusko 7,205 13,812
LaGrange 7,447 15,954
Lake 7,139 15,459
LaPorte 7,139 15,459
Lawrence 6,293 14,260
Madison 5,783 16,812
Marion 6,974 16,617
Marshall 7,205 13,812
Martin 7,393 15,630
Miami 6,893 16,017
Monroe 6,293 14,260
Montgomery 6,908 18,523
Morgan 6,974 16,617
Newton 6,839 17,073
Noble 7,447 15,954
Ohio 5,685 17,814
Orange 7,393 15,630
Owen 6,293 14,260
Parke 7,068 16,165
Perry 7,393 15,630
Pike 7,393 15,630
Porter 7,139 15,459
Posey 8,317 17,426
Pulaski 6,893 16,017
Putnam 6,908 18,523
Randolph 7,432 13,298
Ripley 5,685 17,814
Rush 6,875 14,505
Scott 6,454 13,690
Shelby 6,974 16,617
Spencer 7,393 15,630
St. Joseph 7,205 13,812
Starke 7,205 13,812
Steuben 7,447 15,954
Sullivan 7,068 16,165
Switzerland 5,685 17,814
Tippecanoe 6,908 18,523
Tipton 6,908 18,523
Union 5,783 16,812
Vanderburgh 8,317 17,426
Vermillion 7,068 16,165
Vigo 7,068 16,165
Wabash 7,447 15,954
Warren 6,839 17,073
Warrick 8,317 17,426
Washington 6,454 13,690
Wayne 5,783 16,812
Wells 7,447 15,954
White 6,839 17,073
Whitley 7,447 15,954


Iowa

County Employee-
Only
Dependent,
Family, etc.
Adair 6,834 16,767
Adams 6,834 16,767
Allamakee 6,302 16,083
Appanoose 6,020 15,410
Audubon 6,834 16,767
Benton 6,045 15,576
Black Hawk 6,045 15,576
Boone 6,380 14,549
Bremer 6,302 16,083
Buchanan 6,045 15,576
Buena Vista 6,043 15,981
Butler 6,302 16,083
Calhoun 6,380 14,549
Carroll 6,380 14,549
Cass 6,834 16,767
Cedar 6,045 15,576
Cerro Gordo 6,302 16,083
Cherokee 6,043 15,981
Chickasaw 6,302 16,083
Clarke 6,834 16,767
Clay 6,043 15,981
Clayton 6,045 15,576
Clinton 6,045 15,576
Crawford 6,043 15,981
Dallas 6,305 14,438
Davis 6,020 15,410
Decatur 6,834 16,767
Delaware 6,045 15,576
Des Moines 6,020 15,410
Dickinson 6,043 15,981
Dubuque 6,045 15,576
Emmet 6,302 16,083
Fayette 6,302 16,083
Floyd 6,302 16,083
Franklin 6,302 16,083
Fremont 6,834 16,767
Greene 6,380 14,549
Grundy 6,380 14,549
Guthrie 6,834 16,767
Hamilton 6,380 14,549
Hancock 6,302 16,083
Hardin 6,380 14,549
Harrison 6,834 16,767
Henry 6,020 15,410
Howard 6,302 16,083
Humboldt 6,302 16,083
Ida 6,043 15,981
Iowa 6,045 15,576
Jackson 6,045 15,576
Jasper 6,305 14,438
Jefferson 6,020 15,410
Johnson 6,045 15,576
Jones 6,045 15,576
Keokuk 6,020 15,410
Kossuth 6,302 16,083
Lee 6,020 15,410
Linn 6,045 15,576
Louisa 6,020 15,410
Lucas 6,020 15,410
Lyon 6,043 15,981
Madison 6,305 14,438
Mahaska 6,020 15,410
Marion 6,305 14,438
Marshall 6,380 14,549
Mills 6,834 16,767
Mitchell 6,302 16,083
Monona 6,043 15,981
Monroe 6,020 15,410
Montgomery 6,834 16,767
Muscatine 6,020 15,410
O'Brien 6,043 15,981
Osceola 6,043 15,981
Page 6,834 16,767
Palo Alto 6,043 15,981
Plymouth 6,043 15,981
Pocahontas 6,043 15,981
Polk 6,305 14,438
Pottawattamie 6,834 16,767
Poweshiek 6,380 14,549
Ringgold 6,834 16,767
Sac 6,043 15,981
Scott 6,045 15,576
Shelby 6,834 16,767
Sioux 6,043 15,981
Story 6,380 14,549
Tama 6,380 14,549
Taylor 6,834 16,767
Union 6,834 16,767
Van Buren 6,020 15,410
Wapello 6,020 15,410
Warren 6,305 14,438
Washington 6,020 15,410
Wayne 6,020 15,410
Webster 6,380 14,549
Winnebago 6,302 16,083
Winneshiek 6,302 16,083
Woodbury 6,043 15,981
Worth 6,302 16,083
Wright 6,302 16,083


Kansas

County Employee-
Only
Dependent,
Family, etc.
Allen 4,959 16,537
Anderson 5,719 14,038
Atchison 5,719 14,038
Barber 6,442 13,697
Barton 5,426 16,873
Bourbon 4,959 16,537
Brown 5,719 14,038
Butler 5,306 13,826
Chase 5,306 13,826
Chautauqua 5,306 13,826
Cherokee 4,959 16,537
Cheyenne 5,426 16,873
Clark 6,442 13,697
Clay 4,707 14,000
Cloud 4,707 14,000
Coffey 5,719 14,038
Comanche 6,442 13,697
Cowley 5,306 13,826
Crawford 4,959 16,537
Decatur 5,426 16,873
Dickinson 4,707 14,000
Doniphan 5,719 14,038
Douglas 5,719 14,038
Edwards 6,442 13,697
Elk 5,306 13,826
Ellis 5,426 16,873
Ellsworth 4,707 14,000
Finney 6,442 13,697
Ford 6,442 13,697
Franklin 5,719 14,038
Geary 4,707 14,000
Gove 5,426 16,873
Graham 5,426 16,873
Grant 6,442 13,697
Gray 6,442 13,697
Greeley 5,426 16,873
Greenwood 5,306 13,826
Hamilton 6,442 13,697
Harper 5,306 13,826
Harvey 5,306 13,826
Haskell 6,442 13,697
Hodgeman 6,442 13,697
Jackson 5,719 14,038
Jefferson 5,719 14,038
Jewell 4,707 14,000
Johnson 5,981 15,294
Kearny 6,442 13,697
Kingman 5,306 13,826
Kiowa 6,442 13,697
Labette 4,959 16,537
Lane 5,426 16,873
Leavenworth 5,981 15,294
Lincoln 4,707 14,000
Linn 5,719 14,038
Logan 5,426 16,873
Lyon 5,719 14,038
Marion 5,306 13,826
Marshall 5,719 14,038
McPherson 5,306 13,826
Meade 6,442 13,697
Miami 5,981 15,294
Mitchell 4,707 14,000
Montgomery 5,306 13,826
Morris 4,707 14,000
Morton 6,442 13,697
Nemaha 5,719 14,038
Neosho 4,959 16,537
Ness 5,426 16,873
Norton 5,426 16,873
Osage 5,719 14,038
Osborne 5,426 16,873
Ottawa 4,707 14,000
Pawnee 6,442 13,697
Phillips 5,426 16,873
Pottawatomie 5,719 14,038
Pratt 6,442 13,697
Rawlins 5,426 16,873
Reno 5,306 13,826
Republic 4,707 14,000
Rice 5,306 13,826
Riley 4,707 14,000
Rooks 5,426 16,873
Rush 5,426 16,873
Russell 5,426 16,873
Saline 4,707 14,000
Scott 5,426 16,873
Sedgwick 5,306 13,826
Seward 6,442 13,697
Shawnee 5,719 14,038
Sheridan 5,426 16,873
Sherman 5,426 16,873
Smith 5,426 16,873
Stafford 6,442 13,697
Stanton 6,442 13,697
Stevens 6,442 13,697
Sumner 5,306 13,826
Thomas 5,426 16,873
Trego 5,426 16,873
Wabaunsee 5,719 14,038
Wallace 5,426 16,873
Washington 4,707 14,000
Wichita 5,426 16,873
Wilson 5,306 13,826
Woodson 4,959 16,537
Wyandotte 5,981 15,294


Kentucky

County Employee-
Only
Dependent,
Family, etc.
Adair 5,488 14,189
Allen 5,488 14,189
Anderson 5,857 15,664
Ballard 5,940 18,305
Barren 5,488 14,189
Bath 6,144 20,621
Bell 6,054 17,534
Boone 6,339 14,396
Bourbon 5,857 15,664
Boyd 6,144 20,621
Boyle 5,857 15,664
Bracken 6,144 20,621
Breathitt 6,054 17,534
Breckinridge 5,511 14,664
Bullitt 5,511 14,664
Butler 5,488 14,189
Caldwell 5,940 18,305
Calloway 5,940 18,305
Campbell 6,339 14,396
Carlisle 5,940 18,305
Carroll 5,511 14,664
Carter 6,144 20,621
Casey 5,488 14,189
Christian 6,622 16,252
Clark 5,857 15,664
Clay 6,054 17,534
Clinton 5,488 14,189
Crittenden 5,940 18,305
Cumberland 5,488 14,189
Daviess 6,622 16,252
Edmonson 5,488 14,189
Elliott 6,144 20,621
Estill 5,857 15,664
Fayette 5,857 15,664
Fleming 6,144 20,621
Floyd 6,054 17,534
Franklin 5,857 15,664
Fulton 5,940 18,305
Gallatin 6,339 14,396
Garrard 5,857 15,664
Grant 6,339 14,396
Graves 5,940 18,305
Grayson 5,511 14,664
Green 5,488 14,189
Greenup 6,144 20,621
Hancock 6,622 16,252
Hardin 5,511 14,664
Harlan 6,054 17,534
Harrison 5,857 15,664
Hart 5,488 14,189
Henderson 6,622 16,252
Henry 5,511 14,664
Hickman 5,940 18,305
Hopkins 6,622 16,252
Jackson 5,857 15,664
Jefferson 5,511 14,664
Jessamine 5,857 15,664
Johnson 6,054 17,534
Kenton 6,339 14,396
Knott 6,054 17,534
Knox 6,054 17,534
LaRue 5,511 14,664
Laurel 6,054 17,534
Lawrence 6,144 20,621
Lee 6,054 17,534
Leslie 6,054 17,534
Letcher 6,054 17,534
Lewis 6,144 20,621
Lincoln 5,857 15,664
Livingston 5,940 18,305
Logan 5,488 14,189
Lyon 5,940 18,305
Madison 5,857 15,664
Magoffin 6,054 17,534
Marion 5,511 14,664
Marshall 5,940 18,305
Martin 6,054 17,534
Mason 6,144 20,621
McCracken 5,940 18,305
McCreary 5,488 14,189
McLean 6,622 16,252
Meade 5,511 14,664
Menifee 6,144 20,621
Mercer 5,857 15,664
Metcalfe 5,488 14,189
Monroe 5,488 14,189
Montgomery 5,857 15,664
Morgan 6,144 20,621
Muhlenberg 6,622 16,252
Nelson 5,511 14,664
Nicholas 5,857 15,664
Ohio 6,622 16,252
Oldham 5,511 14,664
Owen 5,857 15,664
Owsley 6,054 17,534
Pendleton 6,339 14,396
Perry 6,054 17,534
Pike 6,054 17,534
Powell 5,857 15,664
Pulaski 5,488 14,189
Robertson 6,144 20,621
Rockcastle 5,857 15,664
Rowan 6,144 20,621
Russell 5,488 14,189
Scott 5,857 15,664
Shelby 5,511 14,664
Simpson 5,488 14,189
Spencer 5,511 14,664
Taylor 5,488 14,189
Todd 6,622 16,252
Trigg 6,622 16,252
Trimble 5,511 14,664
Union 6,622 16,252
Warren 5,488 14,189
Washington 5,511 14,664
Wayne 5,488 14,189
Webster 6,622 16,252
Whitley 6,054 17,534
Wolfe 6,054 17,534
Woodford 5,857 15,664


Louisiana

Parish Employee-
Only
Dependent,
Family, etc.
Acadia 6,008 16,284
Allen 5,882 17,766
Ascension 5,695 15,919
Assumption 6,203 16,312
Avoyelles 5,804 13,965
Beauregard 5,882 17,766
Bienville 6,502 16,598
Bossier 6,502 16,598
Caddo 6,502 16,598
Calcasieu 5,882 17,766
Caldwell 7,386 16,842
Cameron 5,882 17,766
Catahoula 5,804 13,965
Claiborne 6,502 16,598
Concordia 5,804 13,965
DeSoto 6,502 16,598
East Baton Rouge 5,695 15,919
East Carroll 7,386 16,842
East Feliciana 5,695 15,919
Evangeline 6,008 16,284
Franklin 7,386 16,842
Grant 5,804 13,965
Iberia 6,008 16,284
Iberville 5,695 15,919
Jackson 7,386 16,842
Jefferson 6,221 16,491
Jefferson Davis 5,882 17,766
Lafayette 6,008 16,284
Lafourche 6,203 16,312
LaSalle 5,804 13,965
Lincoln 7,386 16,842
Livingston 5,695 15,919
Madison 7,386 16,842
Morehouse 7,386 16,842
Natchitoches 6,502 16,598
Orleans 6,221 16,491
Ouachita 7,386 16,842
Plaquemines 6,221 16,491
Pointe Coupee 5,695 15,919
Rapides 5,804 13,965
Red River 6,502 16,598
Richland 7,386 16,842
Sabine 6,502 16,598
St. Bernard 6,221 16,491
St. Charles 6,221 16,491
St. Helena 5,695 15,919
St. James 6,221 16,491
St. John Baptist 6,221 16,491
St. Landry 6,008 16,284
St. Martin 6,008 16,284
St. Mary 6,008 16,284
St. Tammany 6,221 16,491
Tangipahoa 5,695 15,919
Tensas 7,386 16,842
Terrebonne 6,203 16,312
Union 7,386 16,842
Vermilion 6,008 16,284
Vernon 5,804 13,965
Washington 5,695 15,919
Webster 6,502 16,598
West Baton Rouge 5,695 15,919
West Carroll 7,386 16,842
West Feliciana 5,695 15,919
Winn 5,804 13,965


Maine

County Employee-
Only
Dependent,
Family, etc.
Androscoggin 6,005 15,419
Aroostook 6,566 18,274
Cumberland 5,748 15,578
Franklin 6,005 15,419
Hancock 6,566 18,274
Kennebec 5,989 16,112
Knox 5,989 16,112
Lincoln 5,989 16,112
Oxford 5,989 16,112
Penobscot 6,005 15,419
Piscataquis 6,005 15,419
Sagadahoc 5,748 15,578
Somerset 6,005 15,419
Waldo 6,005 15,419
Washington 6,566 18,274
York 5,748 15,578


Maryland

County Employee-
Only
Dependent,
Family, etc.
Allegany 5,979 15,272
Anne Arundel 6,277 17,167
Baltimore 6,277 17,167
Baltimore City 6,277 17,167
Calvert 6,087 15,613
Caroline 6,087 15,613
Carroll 5,979 15,272
Cecil 6,087 15,613
Charles 6,087 15,613
Dorchester 6,087 15,613
Frederick 5,979 15,272
Garrett 5,979 15,272
Harford 6,277 17,167
Howard 6,277 17,167
Kent 6,087 15,613
Montgomery 6,615 18,377
Prince George's 6,615 18,377
Queen Annes 6,087 15,613
Somerset 6,087 15,613
St. Marys 6,087 15,613
Talbot 6,087 15,613
Washington 5,979 15,272
Wicomico 6,087 15,613
Worcester 6,087 15,613


Massachusetts

County Employee-
Only
Dependent,
Family, etc.
Barnstable 8,746 22,384
Berkshire 6,608 17,893
Bristol 6,963 19,874
Dukes 8,746 22,384
Essex 7,252 19,601
Franklin 6,608 17,893
Hampden 6,608 17,893
Hampshire 6,608 17,893
Middlesex 7,448 20,478
Nantucket 8,746 22,384
Norfolk 7,448 20,478
Plymouth 6,963 19,874
Suffolk 7,448 20,478
Worcester 6,682 19,812


Michigan

County Employee-
Only
Dependent,
Family, etc.
Alcona 5,742 15,789
Alger 6,447 14,394
Allegan 5,731 11,828
Alpena 5,742 15,789
Antrim 4,934 13,899
Arenac 5,756 14,905
Baraga 6,447 14,394
Barry 5,731 11,828
Bay 5,756 14,905
Benzie 4,934 13,899
Berrien 6,352 17,286
Branch 5,473 15,212
Calhoun 5,473 15,212
Cass 6,352 17,286
Charlevoix 4,934 13,899
Cheboygan 5,742 15,789
Chippewa 5,742 15,789
Clare 5,117 14,911
Clinton 5,456 14,332
Crawford 5,742 15,789
Delta 6,447 14,394
Dickinson 6,447 14,394
Eaton 5,456 14,332
Emmet 4,934 13,899
Genesee 5,432 14,664
Gladwin 5,117 14,911
Gogebic 6,447 14,394
Grand Traverse 4,934 13,899
Gratiot 5,756 14,905
Hillsdale 5,456 14,332
Houghton 6,447 14,394
Huron 7,003 15,606
Ingham 5,456 14,332
Ionia 5,528 13,730
Iosco 5,742 15,789
Iron 6,447 14,394
Isabella 5,117 14,911
Jackson 5,456 14,332
Kalamazoo 5,473 15,212
Kalkaska 4,934 13,899
Kent 5,528 13,730
Keweenaw 6,447 14,394
Lake 5,528 13,730
Lapeer 5,432 14,664
Leelanau 4,934 13,899
Lenawee 6,203 15,819
Livingston 6,203 15,819
Luce 6,447 14,394
Mackinac 5,742 15,789
Macomb 6,325 16,211
Manistee 4,934 13,899
Marquette 6,447 14,394
Mason 5,528 13,730
Mecosta 5,528 13,730
Menominee 6,447 14,394
Midland 5,117 14,911
Missaukee 4,934 13,899
Monroe 5,904 15,998
Montcalm 5,528 13,730
Montmorency 5,742 15,789
Muskegon 5,528 13,730
Newaygo 5,528 13,730
Oakland 6,325 16,211
Oceana 5,528 13,730
Ogemaw 5,742 15,789
Ontonagon 6,447 14,394
Osceola 5,528 13,730
Oscoda 5,742 15,789
Otsego 5,742 15,789
Ottawa 5,528 13,730
Presque Isle 5,742 15,789
Roscommon 5,742 15,789
Saginaw 5,756 14,905
Sanilac 7,003 15,606
Schoolcraft 6,447 14,394
Shiawassee 5,432 14,664
St. Clair 6,605 14,819
St. Joseph 6,352 17,286
Tuscola 7,003 15,606
Van Buren 6,352 17,286
Washtenaw 6,203 15,819
Wayne 5,904 15,998
Wexford 4,934 13,899


Minnesota

County Employee-
Only
Dependent,
Family, etc.
Aitkin 5,924 15,215
Anoka 6,248 15,995
Becker 6,694 16,078
Beltrami 5,924 15,215
Benton 6,248 15,995
Big Stone 5,758 15,728
Blue Earth 5,826 14,341
Brown 5,519 15,519
Carlton 6,247 13,448
Carver 6,248 15,995
Cass 5,924 15,215
Chippewa 5,758 15,728
Chisago 5,924 15,215
Clay 6,694 16,078
Clearwater 6,247 16,543
Cook 6,247 13,448
Cottonwood 5,519 15,519
Crow Wing 5,924 15,215
Dakota 6,248 15,995
Dodge 6,499 16,021
Douglas 6,694 16,078
Faribault 5,826 14,341
Fillmore 6,499 16,021
Freeborn 6,499 16,021
Goodhue 6,499 16,021
Grant 6,694 16,078
Hennepin 6,248 15,995
Houston 6,499 16,021
Hubbard 5,924 15,215
Isanti 5,924 15,215
Itasca 6,247 13,448
Jackson 5,519 15,519
Kanabec 5,924 15,215
Kandiyohi 5,758 15,728
Kittson 6,247 16,543
Koochiching 6,247 13,448
Lac qui Parle 5,758 15,728
Lake 6,247 13,448
Lake of the Woods 6,247 13,448
Le Sueur 5,826 14,341
Lincoln 5,519 15,519
Lyon 5,758 15,728
Mahnomen 6,247 16,543
Marshall 6,247 16,543
Martin 5,826 14,341
McLeod 5,758 15,728
Meeker 5,758 15,728
Mille Lacs 5,924 15,215
Morrison 5,924 15,215
Mower 6,499 16,021
Murray 5,519 15,519
Nicollet 5,826 14,341
Nobles 5,519 15,519
Norman 6,247 16,543
Olmsted 6,499 16,021
Otter Tail 6,694 16,078
Pennington 6,247 16,543
Pine 5,924 15,215
Pipestone 5,519 15,519
Polk 6,247 16,543
Pope 6,694 16,078
Ramsey 6,248 15,995
Red Lake 6,247 16,543
Redwood 5,519 15,519
Renville 5,758 15,728
Rice 5,826 14,341
Rock 5,519 15,519
Roseau 5,924 15,215
Scott 6,248 15,995
Sherburne 6,248 15,995
Sibley 5,758 15,728
St. Louis 6,247 13,448
Stearns 6,248 15,995
Steele 6,499 16,021
Stevens 6,694 16,078
Swift 5,758 15,728
Todd 5,924 15,215
Traverse 6,694 16,078
Wabasha 6,499 16,021
Wadena 5,924 15,215
Waseca 5,826 14,341
Washington 6,248 15,995
Watonwan 5,826 14,341
Wilkin 6,694 16,078
Winona 6,499 16,021
Wright 6,248 15,995
Yellow Medicine 5,758 15,728


Mississippi

County Employee-
Only
Dependent,
Family, etc.
Adams 5,923 12,589
Alcorn 5,923 12,589
Amite 5,923 12,589
Attala 5,923 12,589
Benton 5,731 12,070
Bolivar 5,923 12,589
Calhoun 5,923 12,589
Carroll 5,923 12,589
Chickasaw 5,923 12,589
Choctaw 5,923 12,589
Claiborne 5,923 12,589
Clarke 5,923 12,589
Clay 5,923 12,589
Coahoma 5,923 12,589
Copiah 5,694 13,432
Covington 5,923 12,589
DeSoto 5,105 12,607
Forrest 5,581 12,475
Franklin 5,923 12,589
George 6,284 12,779
Greene 5,581 12,475
Grenada 5,923 12,589
Hancock 6,284 12,779
Harrison 6,284 12,779
Hinds 5,694 13,432
Holmes 5,923 12,589
Humphreys 5,923 12,589
Issaquena 5,923 12,589
Itawamba 5,731 12,070
Jackson 6,284 12,779
Jasper 5,923 12,589
Jefferson 5,923 12,589
Jefferson Davis 5,923 12,589
Jones 5,581 12,475
Kemper 5,923 12,589
Lafayette 5,923 12,589
Lamar 5,581 12,475
Lauderdale 5,923 12,589
Lawrence 5,923 12,589
Leake 5,923 12,589
Lee 5,731 12,070
Leflore 5,923 12,589
Lincoln 5,923 12,589
Lowndes 5,923 12,589
Madison 5,694 13,432
Marion 5,923 12,589
Marshall 5,105 12,607
Monroe 5,923 12,589
Montgomery 5,923 12,589
Neshoba 5,923 12,589
Newton 5,923 12,589
Noxubee 5,923 12,589
Oktibbeha 5,923 12,589
Panola 5,923 12,589
Pearl River 5,581 12,475
Perry 5,581 12,475
Pike 5,923 12,589
Pontotoc 5,731 12,070
Prentiss 5,923 12,589
Quitman 5,923 12,589
Rankin 5,694 13,432
Scott 5,923 12,589
Sharkey 5,923 12,589
Simpson 5,694 13,432
Smith 5,923 12,589
Stone 6,284 12,779
Sunflower 5,923 12,589
Tallahatchie 5,923 12,589
Tate 5,105 12,607
Tippah 5,731 12,070
Tishomingo 5,923 12,589
Tunica 5,105 12,607
Union 5,731 12,070
Walthall 5,923 12,589
Warren 5,694 13,432
Washington 5,923 12,589
Wayne 5,923 12,589
Webster 5,923 12,589
Wilkinson 5,923 12,589
Winston 5,923 12,589
Yalobusha 5,923 12,589
Yazoo 5,923 12,589


Missouri

County Employee-
Only
Dependent,
Family, etc.
Adair 6,905 14,468
Andrew 6,971 14,166
Atchison 6,971 14,166
Audrain 6,016 16,164
Barry 5,334 13,518
Barton 5,676 13,318
Bates 6,391 17,594
Benton 6,391 17,594
Bollinger 6,757 14,363
Boone 6,016 16,164
Buchanan 6,971 14,166
Butler 6,757 14,363
Caldwell 6,971 14,166
Callaway 6,016 16,164
Camden 6,016 16,164
Cape Girardeau 6,757 14,363
Carroll 6,971 14,166
Carter 5,932 15,086
Cass 5,861 15,293
Cedar 5,334 13,518
Chariton 6,016 16,164
Christian 5,334 13,518
Clark 6,905 14,468
Clay 5,861 15,293
Clinton 6,971 14,166
Cole 6,016 16,164
Cooper 6,016 16,164
Crawford 5,932 15,086
Dade 5,334 13,518
Dallas 5,334 13,518
Daviess 6,971 14,166
DeKalb 6,971 14,166
Dent 5,932 15,086
Douglas 5,334 13,518
Dunklin 6,757 14,363
Franklin 5,730 14,803
Gasconade 6,016 16,164
Gentry 6,971 14,166
Greene 5,334 13,518
Grundy 6,971 14,166
Harrison 6,971 14,166
Henry 6,391 17,594
Hickory 5,334 13,518
Holt 6,971 14,166
Howard 6,016 16,164
Howell 5,932 15,086
Iron 5,932 15,086
Jackson 5,861 15,293
Jasper 5,676 13,318
Jefferson 5,730 14,803
Johnson 6,391 17,594
Knox 6,905 14,468
Laclede 5,334 13,518
Lafayette 6,391 17,594
Lawrence 5,334 13,518
Lewis 6,905 14,468
Lincoln 5,730 14,803
Linn 6,905 14,468
Livingston 6,971 14,166
Macon 6,905 14,468
Madison 6,757 14,363
Maries 6,016 16,164
Marion 6,905 14,468
McDonald 5,676 13,318
Mercer 6,971 14,166
Miller 6,016 16,164
Mississippi 6,757 14,363
Moniteau 6,016 16,164
Monroe 6,016 16,164
Montgomery 6,016 16,164
Morgan 6,016 16,164
New Madrid 6,757 14,363
Newton 5,676 13,318
Nodaway 6,971 14,166
Oregon 5,932 15,086
Osage 6,016 16,164
Ozark 5,334 13,518
Pemiscot 6,757 14,363
Perry 6,757 14,363
Pettis 6,391 17,594
Phelps 5,932 15,086
Pike 6,905 14,468
Platte 5,861 15,293
Polk 5,334 13,518
Pulaski 5,932 15,086
Putnam 6,905 14,468
Ralls 6,905 14,468
Randolph 6,016 16,164
Ray 6,971 14,166
Reynolds 5,932 15,086
Ripley 5,932 15,086
Saline 6,391 17,594
Schuyler 6,905 14,468
Scotland 6,905 14,468
Scott 6,757 14,363
Shannon 5,932 15,086
Shelby 6,905 14,468
St. Charles 5,730 14,803
St. Clair 6,391 17,594
St. Francois 5,730 14,803
St. Louis 5,730 14,803
St. Louis City 5,730 14,803
Ste. Genevieve 5,730 14,803
Stoddard 6,757 14,363
Stone 5,334 13,518
Sullivan 6,905 14,468
Taney 5,334 13,518
Texas 5,932 15,086
Vernon 6,391 17,594
Warren 5,730 14,803
Washington 5,730 14,803
Wayne 6,757 14,363
Webster 5,334 13,518
Worth 6,971 14,166
Wright 5,334 13,518


Montana

County Employee-
Only
Dependent,
Family, etc.
Beaverhead 7,551 16,232
Big Horn 7,551 16,232
Blaine 7,551 16,232
Broadwater 6,521 15,485
Carbon 6,473 15,097
Carter 7,551 16,232
Cascade 6,521 15,485
Chouteau 6,521 15,485
Custer 7,551 16,232
Daniels 7,551 16,232
Dawson 7,551 16,232
Deer Lodge 6,521 15,485
Fallon 7,551 16,232
Fergus 7,551 16,232
Flathead 6,270 14,155
Gallatin 6,521 15,485
Garfield 7,551 16,232
Glacier 7,551 16,232
Golden Valley 7,551 16,232
Granite 7,551 16,232
Hill 7,551 16,232
Jefferson 6,521 15,485
Judith Basin 6,521 15,485
Lake 6,270 14,155
Lewis and Clark 6,521 15,485
Liberty 7,551 16,232
Lincoln 7,551 16,232
Madison 7,551 16,232
McCone 7,551 16,232
Meagher 7,551 16,232
Mineral 7,551 16,232
Missoula 6,270 14,155
Musselshell 6,473 15,097
Park 7,551 16,232
Petroleum 7,551 16,232
Phillips 7,551 16,232
Pondera 7,551 16,232
Powder River 7,551 16,232
Powell 7,551 16,232
Prairie 7,551 16,232
Ravalli 7,551 16,232
Richland 7,551 16,232
Roosevelt 7,551 16,232
Rosebud 7,551 16,232
Sanders 7,551 16,232
Sheridan 7,551 16,232
Silver Bow 6,521 15,485
Stillwater 6,473 15,097
Sweet Grass 6,473 15,097
Teton 6,521 15,485
Toole 7,551 16,232
Treasure 7,551 16,232
Valley 7,551 16,232
Wheatland 7,551 16,232
Wibaux 7,551 16,232
Yellowstone 6,473 15,097


Nebraska

County Employee-
Only
Dependent,
Family, etc.
Adams 6,091 15,524
Antelope 6,091 15,524
Arthur 6,941 16,552
Banner 6,941 16,552
Blaine 6,091 15,524
Boone 6,091 15,524
Box Butte 6,941 16,552
Boyd 6,091 15,524
Brown 6,941 16,552
Buffalo 6,091 15,524
Burt 5,652 15,386
Butler 6,091 15,524
Cass 5,652 15,386
Cedar 6,091 15,524
Chase 6,941 16,552
Cherry 6,941 16,552
Cheyenne 6,941 16,552
Clay 6,091 15,524
Colfax 6,091 15,524
Cuming 6,091 15,524
Custer 6,091 15,524
Dakota 6,091 15,524
Dawes 6,941 16,552
Dawson 6,091 15,524
Deuel 6,941 16,552
Dixon 6,091 15,524
Dodge 5,652 15,386
Douglas 5,652 15,386
Dundy 6,941 16,552
Fillmore 5,994 17,142
Franklin 6,091 15,524
Frontier 6,941 16,552
Furnas 6,091 15,524
Gage 5,994 17,142
Garden 6,941 16,552
Garfield 6,091 15,524
Gosper 6,091 15,524
Grant 6,941 16,552
Greeley 6,091 15,524
Hall 6,091 15,524
Hamilton 6,091 15,524
Harlan 6,091 15,524
Hayes 6,941 16,552
Hitchcock 6,941 16,552
Holt 6,091 15,524
Hooker 6,941 16,552
Howard 6,091 15,524
Jefferson 5,994 17,142
Johnson 5,994 17,142
Kearney 6,091 15,524
Keith 6,941 16,552
Keya Paha 6,091 15,524
Kimball 6,941 16,552
Knox 6,091 15,524
Lancaster 5,994 17,142
Lincoln 6,941 16,552
Logan 6,941 16,552
Loup 6,091 15,524
Madison 6,091 15,524
McPherson 6,941 16,552
Merrick 6,091 15,524
Morrill 6,941 16,552
Nance 6,091 15,524
Nemaha 5,994 17,142
Nuckolls 6,091 15,524
Otoe 5,994 17,142
Pawnee 5,994 17,142
Perkins 6,941 16,552
Phelps 6,091 15,524
Pierce 6,091 15,524
Platte 6,091 15,524
Polk 6,091 15,524
Red Willow 6,941 16,552
Richardson 5,994 17,142
Rock 6,091 15,524
Saline 5,994 17,142
Sarpy 5,652 15,386
Saunders 5,652 15,386
Scotts Bluff 6,941 16,552
Seward 5,994 17,142
Sheridan 6,941 16,552
Sherman 6,091 15,524
Sioux 6,941 16,552
Stanton 6,091 15,524
Thayer 5,994 17,142
Thomas 6,941 16,552
Thurston 5,652 15,386
Valley 6,091 15,524
Washington 5,652 15,386
Wayne 6,091 15,524
Webster 6,091 15,524
Wheeler 6,091 15,524
York 5,994 17,142


Nevada

County Employee-
Only
Dependent,
Family, etc.
Carson City 5,674 14,551
Churchill 6,885 17,134
Clark 5,410 14,672
Douglas 5,674 14,551
Elko 6,885 17,134
Esmeralda 6,885 17,134
Eureka 6,885 17,134
Humboldt 6,885 17,134
Lander 6,885 17,134
Lincoln 6,885 17,134
Lyon 5,674 14,551
Mineral 6,885 17,134
Nye 5,410 14,672
Pershing 6,885 17,134
Storey 5,674 14,551
Washoe 6,052 16,002
White Pine 6,885 17,134


New Hampshire

County Employee-
Only
Dependent,
Family, etc.
All 7,363 19,424


New Jersey

County Employee-
Only
Dependent,
Family, etc.
All 7,632 19,355


New Mexico

County Employee-
Only
Dependent,
Family, etc.
Bernalillo 6,433 15,511
Catron 6,834 16,484
Chaves 6,834 16,484
Cibola 6,834 16,484
Colfax 6,834 16,484
Curry 6,834 16,484
De Baca 6,834 16,484
Dona Ana 6,860 15,381
Eddy 6,834 16,484
Grant 6,834 16,484
Guadalupe 6,834 16,484
Harding 6,834 16,484
Hidalgo 6,834 16,484
Lea 6,834 16,484
Lincoln 6,834 16,484
Los Alamos 6,834 16,484
Luna 6,834 16,484
McKinley 6,834 16,484
Mora 6,834 16,484
Otero 6,834 16,484
Quay 6,834 16,484
Rio Arriba 6,834 16,484
Roosevelt 6,834 16,484
San Juan 6,750 15,615
San Miguel 6,834 16,484
Sandoval 6,433 15,511
Santa Fe 6,155 15,206
Sierra 6,834 16,484
Socorro 6,834 16,484
Taos 6,834 16,484
Torrance 6,433 15,511
Union 6,834 16,484
Valencia 6,433 15,511


New York

County Employee-
Only
Dependent,
Family, etc.
Albany 6,971 17,662
Allegany 5,704 16,154
Bronx 7,839 23,291
Broome 6,265 17,359
Cattaraugus 5,704 16,154
Cayuga 6,265 17,359
Chautauqua 5,704 16,154
Chemung 6,265 17,359
Chenango 6,450 17,120
Clinton 6,450 17,120
Columbia 6,971 17,662
Cortland 6,265 17,359
Delaware 6,677 17,568
Dutchess 6,677 17,568
Erie 5,704 16,154
Essex 6,450 17,120
Franklin 6,450 17,120
Fulton 6,971 17,662
Genesee 5,704 16,154
Greene 6,971 17,662
Hamilton 6,450 17,120
Herkimer 6,450 17,120
Jefferson 6,450 17,120
Kings 7,839 23,291
Lewis 6,450 17,120
Livingston 5,413 14,888
Madison 6,450 17,120
Monroe 5,413 14,888
Montgomery 6,971 17,662
Nassau 7,535 21,531
New York 7,839 23,291
Niagara 5,704 16,154
Oneida 6,450 17,120
Onondaga 6,265 17,359
Ontario 5,413 14,888
Orange 6,677 17,568
Orleans 5,704 16,154
Oswego 6,450 17,120
Otsego 6,450 17,120
Putnam 6,677 17,568
Queens 7,839 23,291
Rensselaer 6,971 17,662
Richmond 7,839 23,291
Rockland 7,839 23,291
Saratoga 6,971 17,662
Schenectady 6,971 17,662
Schoharie 6,971 17,662
Schuyler 6,265 17,359
Seneca 5,413 14,888
St. Lawrence 6,450 17,120
Steuben 6,265 17,359
Suffolk 7,535 21,531
Sullivan 6,677 17,568
Tioga 6,265 17,359
Tompkins 6,265 17,359
Ulster 6,677 17,568
Warren 6,971 17,662
Washington 6,971 17,662
Wayne 5,413 14,888
Westchester 7,839 23,291
Wyoming 5,704 16,154
Yates 5,413 14,888


North Carolina

County Employee-
Only
Dependent,
Family, etc.
Alamance 6,291 13,056
Alexander 5,769 16,132
Alleghany 7,573 17,074
Anson 5,762 15,915
Ashe 7,573 17,074
Avery 5,713 13,618
Beaufort 5,755 12,777
Bertie 6,786 17,420
Bladen 5,940 14,124
Brunswick 6,642 14,934
Buncombe 5,713 13,618
Burke 5,769 16,132
Cabarrus 5,762 15,915
Caldwell 5,769 16,132
Camden 6,786 17,420
Carteret 5,755 12,777
Caswell 6,291 13,056
Catawba 5,769 16,132
Chatham 6,291 13,056
Cherokee 5,713 13,618
Chowan 6,786 17,420
Clay 5,713 13,618
Cleveland 5,470 14,225
Columbus 6,642 14,934
Craven 5,755 12,777
Cumberland 5,940 14,124
Currituck 6,786 17,420
Dare 5,755 12,777
Davidson 5,916 13,648
Davie 5,916 13,648
Duplin 6,642 14,934
Durham 6,291 13,056
Edgecombe 5,883 17,577
Forsyth 5,916 13,648
Franklin 6,343 16,463
Gaston 5,470 14,225
Gates 6,786 17,420
Graham 5,713 13,618
Granville 5,338 12,219
Greene 5,883 17,577
Guilford 6,265 14,505
Halifax 6,786 17,420
Harnett 5,940 14,124
Haywood 5,713 13,618
Henderson 5,713 13,618
Hertford 6,786 17,420
Hoke 5,940 14,124
Hyde 5,755 12,777
Iredell 5,769 16,132
Jackson 5,713 13,618
Johnston 6,343 16,463
Jones 5,755 12,777
Lee 6,291 13,056
Lenoir 5,755 12,777
Lincoln 5,470 14,225
Macon 5,713 13,618
Madison 5,713 13,618
Martin 6,786 17,420
McDowell 5,713 13,618
Mecklenburg 5,762 15,915
Mitchell 5,713 13,618
Montgomery 6,207 11,961
Moore 6,207 11,961
Nash 5,883 17,577
New Hanover 6,642 14,934
Northampton 6,786 17,420
Onslow 6,642 14,934
Orange 6,291 13,056
Pamlico 5,755 12,777
Pasquotank 6,786 17,420
Pender 6,642 14,934
Perquimans 6,786 17,420
Person 6,291 13,056
Pitt 5,883 17,577
Polk 5,713 13,618
Randolph 6,265 14,505
Richmond 5,940 14,124
Robeson 5,940 14,124
Rockingham 6,265 14,505
Rowan 5,762 15,915
Rutherford 5,713 13,618
Sampson 5,940 14,124
Scotland 5,940 14,124
Stanly 5,762 15,915
Stokes 5,916 13,648
Surry 5,916 13,648
Swain 5,713 13,618
Transylvania 5,713 13,618
Tyrrell 5,755 12,777
Union 5,762 15,915
Vance 5,338 12,219
Wake 6,343 16,463
Warren 5,338 12,219
Washington 5,755 12,777
Watauga 7,573 17,074
Wayne 5,883 17,577
Wilkes 7,573 17,074
Wilson 5,883 17,577
Yadkin 5,916 13,648
Yancey 5,713 13,618


North Dakota

County Employee-
Only
Dependent,
Family, etc.
Adams 6,940 17,297
Barnes 6,940 17,297
Benson 6,940 17,297
Billings 6,940 17,297
Bottineau 6,940 17,297
Bowman 6,940 17,297
Burke 6,940 17,297
Burleigh 5,914 16,471
Cass 6,347 16,007
Cavalier 6,940 17,297
Dickey 6,940 17,297
Divide 6,940 17,297
Dunn 6,940 17,297
Eddy 6,940 17,297
Emmons 6,940 17,297
Foster 6,940 17,297
Golden Valley 6,940 17,297
Grand Forks 6,243 15,522
Grant 6,940 17,297
Griggs 6,940 17,297
Hettinger 6,940 17,297
Kidder 6,940 17,297
La Moure 6,940 17,297
Logan 6,940 17,297
McHenry 6,940 17,297
McIntosh 6,940 17,297
McKenzie 6,940 17,297
McLean 6,940 17,297
Mercer 6,940 17,297
Morton 5,914 16,471
Mountrail 6,940 17,297
Nelson 6,940 17,297
Oliver 6,940 17,297
Pembina 6,940 17,297
Pierce 6,940 17,297
Ramsey 6,940 17,297
Ransom 6,940 17,297
Renville 6,940 17,297
Richland 6,940 17,297
Rolette 6,940 17,297
Sargent 6,940 17,297
Sheridan 6,940 17,297
Sioux 6,940 17,297
Slope 6,940 17,297
Stark 6,940 17,297
Steele 6,940 17,297
Stutsman 6,940 17,297
Towner 6,940 17,297
Traill 6,940 17,297
Walsh 6,940 17,297
Ward 6,940 17,297
Wells 6,940 17,297
Williams 6,940 17,297


Ohio

County Employee-
Only
Dependent,
Family, etc.
Adams 7,363 17,363
Allen 7,480 16,162
Ashland 6,887 16,038
Ashtabula 7,530 18,227
Athens 5,813 13,331
Auglaize 7,480 16,162
Belmont 7,496 19,458
Brown 7,363 17,363
Butler 6,812 16,297
Carroll 7,521 18,214
Champaign 6,576 18,414
Clark 6,576 18,414
Clermont 7,363 17,363
Clinton 7,363 17,363
Columbiana 7,312 19,976
Coshocton 7,496 19,458
Crawford 7,128 18,124
Cuyahoga 7,530 18,227
Darke 6,576 18,414
Defiance 7,221 17,269
Delaware 6,996 19,040
Erie 7,709 18,253
Fairfield 6,996 19,040
Fayette 6,996 19,040
Franklin 6,996 19,040
Fulton 7,221 17,269
Gallia 8,906 20,656
Geauga 7,530 18,227
Greene 6,576 18,414
Guernsey 7,496 19,458
Hamilton 6,812 16,297
Hancock 7,480 16,162
Hardin 7,480 16,162
Harrison 7,496 19,458
Henry 7,221 17,269
Highland 7,363 17,363
Hocking 5,813 13,331
Holmes 5,810 15,434
Huron 7,709 18,253
Jackson 8,906 20,656
Jefferson 7,496 19,458
Knox 6,996 19,040
Lake 7,530 18,227
Lawrence 8,906 20,656
Licking 6,996 19,040
Logan 6,996 19,040
Lorain 7,530 18,227
Lucas 7,221 17,269
Madison 6,996 19,040
Mahoning 7,312 19,976
Marion 7,654 17,717
Medina 6,887 16,038
Meigs 5,813 13,331
Mercer 7,480 16,162
Miami 6,576 18,414
Monroe 7,496 19,458
Montgomery 6,576 18,414
Morgan 7,496 19,458
Morrow 7,654 17,717
Muskingum 7,496 19,458
Noble 7,496 19,458
Ottawa 7,709 18,253
Paulding 7,480 16,162
Perry 7,496 19,458
Pickaway 6,996 19,040
Pike 8,906 20,656
Portage 6,887 16,038
Preble 6,576 18,414
Putnam 7,480 16,162
Richland 7,128 18,124
Ross 8,906 20,656
Sandusky 7,709 18,253
Scioto 8,906 20,656
Seneca 7,709 18,253
Shelby 6,576 18,414
Stark 7,521 18,214
Summit 6,887 16,038
Trumbull 7,312 19,976
Tuscarawas 7,496 19,458
Union 6,996 19,040
Van Wert 7,480 16,162
Vinton 8,906 20,656
Warren 6,812 16,297
Washington 5,813 13,331
Wayne 5,810 15,434
Williams 7,221 17,269
Wood 7,221 17,269
Wyandot 7,709 18,253


Oklahoma

County Employee-
Only
Dependent,
Family, etc.
Adair 6,190 13,456
Alfalfa 6,190 13,456
Atoka 6,190 13,456
Beaver 6,190 13,456
Beckham 6,190 13,456
Blaine 6,190 13,456
Bryan 6,190 13,456
Caddo 6,190 13,456
Canadian 6,540 14,352
Carter 6,190 13,456
Cherokee 6,190 13,456
Choctaw 6,190 13,456
Cimarron 6,190 13,456
Cleveland 6,540 14,352
Coal 6,190 13,456
Comanche 6,039 13,901
Cotton 6,190 13,456
Craig 6,190 13,456
Creek 6,499 13,890
Custer 6,190 13,456
Delaware 6,190 13,456
Dewey 6,190 13,456
Ellis 6,190 13,456
Garfield 6,190 13,456
Garvin 6,190 13,456
Grady 6,540 14,352
Grant 6,190 13,456
Greer 6,190 13,456
Harmon 6,190 13,456
Harper 6,190 13,456
Haskell 6,190 13,456
Hughes 6,190 13,456
Jackson 6,190 13,456
Jefferson 6,190 13,456
Johnston 6,190 13,456
Kay 6,190 13,456
Kingfisher 6,190 13,456
Kiowa 6,190 13,456
Latimer 6,190 13,456
Le Flore 5,655 11,909
Lincoln 6,540 14,352
Logan 6,540 14,352
Love 6,190 13,456
Major 6,190 13,456
Marshall 6,190 13,456
Mayes 6,190 13,456
McClain 6,540 14,352
McCurtain 6,190 13,456
McIntosh 6,190 13,456
Murray 6,190 13,456
Muskogee 6,190 13,456
Noble 6,190 13,456
Nowata 6,190 13,456
Okfuskee 6,190 13,456
Oklahoma 6,540 14,352
Okmulgee 6,499 13,890
Osage 6,499 13,890
Ottawa 6,190 13,456
Pawnee 6,499 13,890
Payne 6,190 13,456
Pittsburg 6,190 13,456
Pontotoc 6,190 13,456
Pottawatomie 6,190 13,456
Pushmataha 6,190 13,456
Roger Mills 6,190 13,456
Rogers 6,499 13,890
Seminole 6,190 13,456
Sequoyah 5,655 11,909
Stephens 6,190 13,456
Texas 6,190 13,456
Tillman 6,190 13,456
Tulsa 6,499 13,890
Wagoner 6,499 13,890
Washington 6,190 13,456
Washita 6,190 13,456
Woods 6,190 13,456
Woodward 6,190 13,456


Oregon

County Employee-
Only
Dependent,
Family, etc.
Baker 6,873 13,528
Benton 6,155 16,245
Clackamas 6,401 15,581
Clatsop 7,226 16,161
Columbia 7,226 16,161
Coos 7,226 16,161
Crook 6,873 13,528
Curry 7,226 16,161
Deschutes 5,745 12,564
Douglas 6,534 14,279
Gilliam 6,873 13,528
Grant 6,873 13,528
Harney 6,873 13,528
Hood River 6,873 13,528
Jackson 6,534 14,279
Jefferson 6,873 13,528
Josephine 6,534 14,279
Klamath 5,745 12,564
Lake 5,745 12,564
Lane 6,155 16,245
Lincoln 7,226 16,161
Linn 6,155 16,245
Malheur 6,873 13,528
Marion 6,316 15,307
Morrow 6,873 13,528
Multnomah 6,401 15,581
Polk 6,316 15,307
Sherman 6,873 13,528
Tillamook 7,226 16,161
Umatilla 6,873 13,528
Union 6,873 13,528
Wallowa 6,873 13,528
Wasco 6,873 13,528
Washington 6,401 15,581
Wheeler 6,873 13,528
Yamhill 6,401 15,581


Pennsylvania

County Employee-
Only
Dependent,
Family, etc.
Adams 6,697 17,746
Allegheny 6,766 17,502
Armstrong 6,766 17,502
Beaver 6,766 17,502
Bedford 6,932 16,622
Berks 6,697 17,746
Blair 6,932 16,622
Bradford 7,282 18,425
Bucks 7,839 19,987
Butler 6,766 17,502
Cambria 6,932 16,622
Cameron 6,566 17,121
Carbon 7,282 18,425
Centre 7,272 15,898
Chester 7,839 19,987
Clarion 5,642 14,336
Clearfield 6,932 16,622
Clinton 7,282 18,425
Columbia 7,272 15,898
Crawford 5,642 14,336
Cumberland 6,997 17,883
Dauphin 6,997 17,883
Delaware 7,839 19,987
Elk 6,566 17,121
Erie 5,642 14,336
Fayette 6,766 17,502
Forest 5,642 14,336
Franklin 6,997 17,883
Fulton 6,997 17,883
Greene 6,766 17,502
Huntingdon 6,932 16,622
Indiana 6,766 17,502
Jefferson 6,932 16,622
Juniata 6,997 17,883
Lackawanna 7,282 18,425
Lancaster 6,697 17,746
Lawrence 6,766 17,502
Lebanon 6,997 17,883
Lehigh 7,272 15,898
Luzerne 7,282 18,425
Lycoming 7,282 18,425
McKean 5,642 14,336
Mercer 5,642 14,336
Mifflin 7,272 15,898
Monroe 7,282 18,425
Montgomery 7,839 19,987
Montour 7,272 15,898
Northampton 7,272 15,898
Northumberland 7,272 15,898
Perry 6,997 17,883
Philadelphia 7,839 19,987
Pike 7,282 18,425
Potter 6,566 17,121
Schuylkill 7,272 15,898
Snyder 7,272 15,898
Somerset 6,932 16,622
Sullivan 7,282 18,425
Susquehanna 7,282 18,425
Tioga 7,282 18,425
Union 7,272 15,898
Venango 5,642 14,336
Warren 5,642 14,336
Washington 6,766 17,502
Wayne 7,282 18,425
Westmoreland 6,766 17,502
Wyoming 7,282 18,425
York 6,697 17,746


Rhode Island

County Employee-
Only
Dependent,
Family, etc.
All 6,928 18,786


South Carolina

County Employee-
Only
Dependent,
Family, etc.
Abbeville 6,937 17,233
Aiken 5,752 11,878
Allendale 6,207 15,329
Anderson 6,424 14,930
Bamberg 5,262 13,687
Barnwell 5,387 13,043
Beaufort 6,876 13,989
Berkeley 6,494 17,197
Calhoun 5,472 12,916
Charleston 6,104 14,237
Cherokee 5,861 13,474
Chester 6,690 16,340
Chesterfield 6,121 15,091
Clarendon 5,176 16,923
Colleton 6,048 13,674
Darlington 7,418 17,113
Dillon 6,435 14,058
Dorchester 6,430 12,948
Edgefield 5,276 13,982
Fairfield 6,380 15,700
Florence 6,169 17,021
Georgetown 6,184 15,172
Greenville 6,183 14,671
Greenwood 5,526 13,786
Hampton 6,829 15,500
Horry 6,623 13,194
Jasper 6,165 13,460
Kershaw 7,411 17,003
Lancaster 6,894 14,929
Laurens 6,269 14,179
Lee 6,062 14,934
Lexington 6,284 17,459
Marion 7,353 16,969
Marlboro 6,555 15,057
McCormick 7,551 17,439
Newberry 7,334 16,581
Oconee 7,338 16,567
Orangeburg 6,893 18,268
Pickens 5,856 14,211
Richland 6,053 16,561
Saluda 7,316 16,664
Spartanburg 5,425 13,602
Sumter 6,464 17,081
Union 5,313 13,267
Williamsburg 6,083 15,186
York 6,594 13,818


South Dakota

County Employee-
Only
Dependent,
Family, etc.
Aurora 6,285 16,510
Beadle 6,163 16,963
Bennett 6,264 16,546
Bon Homme 6,285 16,510
Brookings 6,163 16,963
Brown 6,163 16,963
Brule 6,285 16,510
Buffalo 6,285 16,510
Butte 6,264 16,546
Campbell 6,163 16,963
Charles Mix 6,285 16,510
Clark 6,163 16,963
Clay 6,104 17,502
Codington 6,163 16,963
Corson 6,264 16,546
Custer 6,264 16,546
Davison 6,285 16,510
Day 6,163 16,963
Deuel 6,163 16,963
Dewey 6,264 16,546
Douglas 6,285 16,510
Edmunds 6,163 16,963
Fall River 6,264 16,546
Faulk 6,163 16,963
Grant 6,163 16,963
Gregory 6,264 16,546
Haakon 6,264 16,546
Hamlin 6,163 16,963
Hand 6,285 16,510
Hanson 6,285 16,510
Harding 6,264 16,546
Hughes 6,285 16,510
Hutchinson 6,285 16,510
Hyde 6,285 16,510
Jackson 6,264 16,546
Jerauld 6,285 16,510
Jones 6,264 16,546
Kingsbury 6,163 16,963
Lake 6,104 17,502
Lawrence 6,264 16,546
Lincoln 6,104 17,502
Lyman 6,264 16,546
Marshall 6,163 16,963
McCook 6,104 17,502
McPherson 6,163 16,963
Meade 6,264 16,546
Mellette 6,264 16,546
Miner 6,285 16,510
Minnehaha 6,104 17,502
Moody 6,104 17,502
Pennington 6,264 16,546
Perkins 6,264 16,546
Potter 6,163 16,963
Roberts 6,163 16,963
Sanborn 6,285 16,510
Shannon 6,264 16,546
Spink 6,163 16,963
Stanley 6,264 16,546
Sully 6,285 16,510
Todd 6,264 16,546
Tripp 6,264 16,546
Turner 6,104 17,502
Union 6,104 17,502
Walworth 6,163 16,963
Yankton 6,285 16,510
Ziebach 6,264 16,546


Tennessee

County Employee-
Only
Dependent,
Family, etc.
Anderson 5,151 13,797
Bedford 5,529 12,700
Benton 5,004 16,951
Bledsoe 6,003 14,048
Blount 5,151 13,797
Bradley 6,003 14,048
Campbell 5,151 13,797
Cannon 5,032 13,049
Carroll 5,004 16,951
Carter 5,214 14,321
Cheatham 5,459 13,453
Chester 5,004 16,951
Claiborne 5,151 13,797
Clay 5,032 13,049
Cocke 5,151 13,797
Coffee 5,529 12,700
Crockett 5,004 16,951
Cumberland 5,032 13,049
Davidson 5,459 13,453
Decatur 5,004 16,951
DeKalb 5,032 13,049
Dickson 5,529 12,700
Dyer 5,004 16,951
Fayette 5,491 12,481
Fentress 5,032 13,049
Franklin 6,003 14,048
Gibson 5,004 16,951
Giles 5,529 12,700
Grainger 5,151 13,797
Greene 5,214 14,321
Grundy 6,003 14,048
Hamblen 5,151 13,797
Hamilton 6,003 14,048
Hancock 5,214 14,321
Hardeman 5,004 16,951
Hardin 5,004 16,951
Hawkins 5,214 14,321
Haywood 5,491 12,481
Henderson 5,004 16,951
Henry 5,004 16,951
Hickman 5,529 12,700
Houston 5,529 12,700
Humphreys 5,529 12,700
Jackson 5,032 13,049
Jefferson 5,151 13,797
Johnson 5,214 14,321
Knox 5,151 13,797
Lake 5,004 16,951
Lauderdale 5,491 12,481
Lawrence 5,529 12,700
Lewis 5,529 12,700
Lincoln 5,529 12,700
Loudon 5,151 13,797
Macon 5,032 13,049
Madison 5,004 16,951
Marion 6,003 14,048
Marshall 5,529 12,700
Maury 5,529 12,700
McMinn 6,003 14,048
McNairy 5,004 16,951
Meigs 6,003 14,048
Monroe 5,151 13,797
Montgomery 5,459 13,453
Moore 5,529 12,700
Morgan 5,151 13,797
Obion 5,004 16,951
Overton 5,032 13,049
Perry 5,529 12,700
Pickett 5,032 13,049
Polk 6,003 14,048
Putnam 5,032 13,049
Rhea 6,003 14,048
Roane 5,151 13,797
Robertson 5,459 13,453
Rutherford 5,459 13,453
Scott 5,151 13,797
Sequatchie 6,003 14,048
Sevier 5,151 13,797
Shelby 5,491 12,481
Smith 5,032 13,049
Stewart 5,529 12,700
Sullivan 5,214 14,321
Sumner 5,459 13,453
Tipton 5,491 12,481
Trousdale 5,459 13,453
Unicoi 5,214 14,321
Union 5,151 13,797
Van Buren 5,032 13,049
Warren 5,032 13,049
Washington 5,214 14,321
Wayne 5,529 12,700
Weakley 5,004 16,951
White 5,032 13,049
Williamson 5,459 13,453
Wilson 5,459 13,453


Texas

County Employee-
Only
Dependent,
Family, etc.
Anderson 7,421 16,249
Andrews 7,421 16,249
Angelina 7,421 16,249
Aransas 5,649 16,677
Archer 8,349 16,667
Armstrong 6,689 16,660
Atascosa 5,437 14,188
Austin 6,665 19,326
Bailey 7,421 16,249
Bandera 5,437 14,188
Bastrop 5,781 16,200
Baylor 7,421 16,249
Bee 7,421 16,249
Bell 6,555 16,416
Bexar 5,437 14,188
Blanco 7,421 16,249
Borden 7,421 16,249
Bosque 7,421 16,249
Bowie 5,450 13,732
Brazoria 6,665 19,326
Brazos 5,510 13,951
Brewster 7,421 16,249
Briscoe 7,421 16,249
Brooks 7,421 16,249
Brown 7,421 16,249
Burleson 5,510 13,951
Burnet 7,421 16,249
Caldwell 5,781 16,200
Calhoun 5,396 15,732
Callahan 7,106 16,443
Cameron 6,716 12,301
Camp 7,421 16,249
Carson 6,689 16,660
Cass 7,421 16,249
Castro 7,421 16,249
Chambers 6,665 19,326
Cherokee 7,421 16,249
Childress 7,421 16,249
Clay 8,349 16,667
Cochran 7,421 16,249
Coke 7,421 16,249
Coleman 7,421 16,249
Collin 6,518 15,906
Collingsworth 7,421 16,249
Colorado 7,421 16,249
Comal 5,437 14,188
Comanche 7,421 16,249
Concho 7,421 16,249
Cooke 7,421 16,249
Coryell 6,555 16,416
Cottle 7,421 16,249
Crane 7,421 16,249
Crockett 7,421 16,249
Crosby 5,170 14,760
Culberson 7,421 16,249
Dallam 7,421 16,249
Dallas 6,518 15,906
Dawson 7,421 16,249
Deaf Smith 7,421 16,249
Delta 6,518 15,906
Denton 6,518 15,906
DeWitt 7,421 16,249
Dickens 7,421 16,249
Dimmit 7,421 16,249
Donley 7,421 16,249
Duval 7,421 16,249
Eastland 7,421 16,249
Ector 8,055 18,635
Edwards 7,421 16,249
El Paso 5,982 14,595
Ellis 6,518 15,906
Erath 7,421 16,249
Falls 7,421 16,249
Fannin 7,421 16,249
Fayette 7,421 16,249
Fisher 7,421 16,249
Floyd 7,421 16,249
Foard 7,421 16,249
Fort Bend 6,665 19,326
Franklin 7,421 16,249
Freestone 7,421 16,249
Frio 7,421 16,249
Gaines 7,421 16,249
Galveston 6,665 19,326
Garza 7,421 16,249
Gillespie 7,421 16,249
Glasscock 7,421 16,249
Goliad 5,396 15,732
Gonzales 7,421 16,249
Gray 7,421 16,249
Grayson 7,707 15,650
Gregg 6,073 16,852
Grimes 7,421 16,249
Guadalupe 5,437 14,188
Hale 7,421 16,249
Hall 7,421 16,249
Hamilton 7,421 16,249
Hansford 7,421 16,249
Hardeman 7,421 16,249
Hardin 7,483 17,058
Harris 6,665 19,326
Harrison 7,421 16,249
Hartley 7,421 16,249
Haskell 7,421 16,249
Hays 5,781 16,200
Hemphill 7,421 16,249
Henderson 7,421 16,249
Hidalgo 5,702 13,824
Hill 7,421 16,249
Hockley 7,421 16,249
Hood 7,421 16,249
Hopkins 7,421 16,249
Houston 7,421 16,249
Howard 7,421 16,249
Hudspeth 7,421 16,249
Hunt 6,518 15,906
Hutchinson 7,421 16,249
Irion 5,414 14,408
Jack 7,421 16,249
Jackson 7,421 16,249
Jasper 7,421 16,249
Jeff Davis 7,421 16,249
Jefferson 7,483 17,058
Jim Hogg 7,421 16,249
Jim Wells 7,421 16,249
Johnson 6,518 15,906
Jones 7,106 16,443
Karnes 7,421 16,249
Kaufman 6,518 15,906
Kendall 5,437 14,188
Kenedy 7,421 16,249
Kent 7,421 16,249
Kerr 7,421 16,249
Kimble 7,421 16,249
King 7,421 16,249
Kinney 7,421 16,249
Kleberg 7,421 16,249
Knox 7,421 16,249
Lamar 7,421 16,249
Lamb 7,421 16,249
Lampasas 6,555 16,416
LaSalle 7,421 16,249
Lavaca 7,421 16,249
Lee 7,421 16,249
Leon 7,421 16,249
Liberty 6,665 19,326
Limestone 7,421 16,249
Lipscomb 7,421 16,249
Live Oak 7,421 16,249
Llano 7,421 16,249
Loving 7,421 16,249
Lubbock 5,170 14,760
Lynn 7,421 16,249
Madison 7,421 16,249
Marion 7,421 16,249
Martin 7,421 16,249
Mason 7,421 16,249
Matagorda 7,421 16,249
Maverick 7,421 16,249
McCulloch 7,421 16,249
McLennan 5,096 12,301
McMullen 7,421 16,249
Medina 5,437 14,188
Menard 7,421 16,249
Midland 6,019 14,806
Milam 7,421 16,249
Mills 7,421 16,249
Mitchell 7,421 16,249
Montague 7,421 16,249
Montgomery 6,665 19,326
Moore 7,421 16,249
Morris 7,421 16,249
Motley 7,421 16,249
Nacogdoches 7,421 16,249
Navarro 7,421 16,249
Newton 7,421 16,249
Nolan 7,421 16,249
Nueces 5,649 16,677
Ochiltree 7,421 16,249
Oldham 7,421 16,249
Orange 7,483 17,058
Palo Pinto 7,421 16,249
Panola 7,421 16,249
Parker 6,518 15,906
Parmer 7,421 16,249
Pecos 7,421 16,249
Polk 7,421 16,249
Potter 6,689 16,660
Presidio 7,421 16,249
Rains 7,421 16,249
Randall 6,689 16,660
Reagan 7,421 16,249
Real 7,421 16,249
Red River 7,421 16,249
Reeves 7,421 16,249
Refugio 7,421 16,249
Roberts 7,421 16,249
Robertson 5,510 13,951
Rockwall 6,518 15,906
Runnels 7,421 16,249
Rusk 6,073 16,852
Sabine 7,421 16,249
San Augustine 7,421 16,249
San Jacinto 6,665 19,326
San Patricio 5,649 16,677
San Saba 7,421 16,249
Schleicher 7,421 16,249
Scurry 7,421 16,249
Shackelford 7,421 16,249
Shelby 7,421 16,249
Sherman 7,421 16,249
Smith 6,387 16,454
Somervell 7,421 16,249
Starr 7,421 16,249
Stephens 7,421 16,249
Sterling 7,421 16,249
Stonewall 7,421 16,249
Sutton 7,421 16,249
Swisher 7,421 16,249
Tarrant 6,518 15,906
Taylor 7,106 16,443
Terrell 7,421 16,249
Terry 7,421 16,249
Throckmorton 7,421 16,249
Titus 7,421 16,249
Tom Green 5,414 14,408
Travis 5,781 16,200
Trinity 7,421 16,249
Tyler 7,421 16,249
Upshur 6,073 16,852
Upton 7,421 16,249
Uvalde 7,421 16,249
Val Verde 7,421 16,249
Van Zandt 7,421 16,249
Victoria 5,396 15,732
Walker 7,421 16,249
Waller 6,665 19,326
Ward 7,421 16,249
Washington 7,421 16,249
Webb 6,623 18,329
Wharton 7,421 16,249
Wheeler 7,421 16,249
Wichita 8,349 16,667
Wilbarger 7,421 16,249
Willacy 7,421 16,249
Williamson 5,781 16,200
Wilson 5,437 14,188
Winkler 7,421 16,249
Wise 6,518 15,906
Wood 7,421 16,249
Yoakum 7,421 16,249
Young 7,421 16,249
Zapata 7,421 16,249
Zavala 7,421 16,249


Utah

County Employee-
Only
Dependent,
Family, etc.
Beaver 6,852 18,976
Box Elder 6,057 15,454
Cache 6,493 15,134
Carbon 6,852 18,976
Daggett 6,852 18,976
Davis 5,884 16,949
Duchesne 6,852 18,976
Emery 6,852 18,976
Garfield 6,852 18,976
Grand 6,852 18,976
Iron 7,759 15,641
Juab 6,852 18,976
Kane 6,852 18,976
Millard 6,852 18,976
Morgan 6,057 15,454
Piute 6,852 18,976
Rich 6,493 15,134
Salt Lake 5,884 16,949
San Juan 6,852 18,976
Sanpete 6,852 18,976
Sevier 6,852 18,976
Summit 5,884 16,949
Tooele 5,884 16,949
Uintah 6,852 18,976
Utah 5,501 14,403
Wasatch 5,884 16,949
Washington 7,759 15,641
Wayne 6,852 18,976
Weber 6,057 15,454


Vermont

County Employee-
Only
Dependent,
Family, etc.
All 6,273 17,080


Virginia

County Employee-
Only
Dependent,
Family, etc.
Accomack 5,352 15,557
Albemarle 4,993 13,641
Alexandria City 6,186 18,884
Alleghany 5,352 15,557
Amelia 5,738 16,253
Amherst 5,076 14,621
Appomattox 5,076 14,621
Arlington 6,186 18,884
Augusta 5,352 15,557
Bath 5,352 15,557
Bedford 5,076 14,621
Bedford City 5,076 14,621
Bland 5,352 15,557
Botetourt 5,453 17,326
Bristol City 6,072 14,350
Brunswick 5,352 15,557
Buchanan 5,352 15,557
Buckingham 5,352 15,557
Buena Vista City 5,352 15,557
Campbell 5,076 14,621
Caroline 5,738 16,253
Carroll 5,352 15,557
Charles City 5,738 16,253
Charlotte 5,352 15,557
Charlottesville City 4,993 13,641
Chesapeake City 6,079 16,597
Chesterfield 5,738 16,253
Clarke 6,186 18,884
Colonial Heights City 5,738 16,253
Covington City 5,352 15,557
Craig 5,453 17,326
Culpeper 5,352 15,557
Cumberland 5,738 16,253
Danville City 6,612 14,908
Dickenson 5,352 15,557
Dinwiddie 5,738 16,253
Emporia City 5,352 15,557
Essex 5,352 15,557
Fairfax 6,186 18,884
Fairfax City 6,186 18,884
Falls Church City 6,186 18,884
Fauquier 6,186 18,884
Floyd 5,352 15,557
Fluvanna 4,993 13,641
Franklin 5,453 17,326
Franklin City 5,352 15,557
Frederick 5,238 14,279
Fredericksburg City 6,186 18,884
Galax City 5,352 15,557
Giles 5,548 15,322
Gloucester 6,079 16,597
Goochland 5,738 16,253
Grayson 5,352 15,557
Greene 4,993 13,641
Greensville 5,352 15,557
Halifax 5,352 15,557
Hampton City 6,079 16,597
Hanover 5,738 16,253
Harrisonburg City 4,560 14,559
Henrico 5,738 16,253
Henry 5,352 15,557
Highland 5,352 15,557
Hopewell City 5,738 16,253
Isle of Wight 6,079 16,597
James City 6,079 16,597
King and Queen 5,738 16,253
King George 5,352 15,557
King William 5,738 16,253
Lancaster 5,352 15,557
Lee 5,352 15,557
Lexington City 5,352 15,557
Loudoun 6,186 18,884
Louisa 5,738 16,253
Lunenburg 5,352 15,557
Lynchburg City 5,076 14,621
Madison 5,352 15,557
Manassas City 6,186 18,884
Manassas Park City 6,186 18,884
Martinsville City 5,352 15,557
Mathews 6,079 16,597
Mecklenburg 5,352 15,557
Middlesex 5,352 15,557
Montgomery 5,548 15,322
Nelson 4,993 13,641
New Kent 5,738 16,253
Newport News City 6,079 16,597
Norfolk City 6,079 16,597
Northampton 5,352 15,557
Northumberland 5,352 15,557
Norton City 5,352 15,557
Nottoway 5,352 15,557
Orange 5,352 15,557
Page 5,352 15,557
Patrick 5,352 15,557
Petersburg City 5,738 16,253
Pittsylvania 6,612 14,908
Poquoson 6,079 16,597
Portsmouth City 6,079 16,597
Powhatan 5,738 16,253
Prince Edward 5,352 15,557
Prince George 5,738 16,253
Prince William 6,186 18,884
Pulaski 5,548 15,322
Radford City 5,548 15,322
Rappahannock 5,352 15,557
Richmond 5,352 15,557
Richmond City 5,738 16,253
Roanoke 5,453 17,326
Roanoke City 5,453 17,326
Rockbridge 5,352 15,557
Rockingham 4,560 14,559
Russell 5,352 15,557
Salem City 5,453 17,326
Scott 6,072 14,350
Shenandoah 5,352 15,557
Smyth 5,352 15,557
Southampton 5,352 15,557
Spotsylvania 6,186 18,884
Stafford 6,186 18,884
Staunton City 5,352 15,557
Suffolk City 6,079 16,597
Surry 6,079 16,597
Sussex 5,738 16,253
Tazewell 5,352 15,557
Virginia Beach City 6,079 16,597
Warren 6,186 18,884
Washington 6,072 14,350
Waynesboro City 5,352 15,557
Westmoreland 5,352 15,557
Williamsburg City 6,079 16,597
Winchester City 5,238 14,279
Wise 5,352 15,557
Wythe 5,352 15,557
York 6,079 16,597


Washington

County Employee-
Only
Dependent,
Family, etc.
Adams 6,107 14,438
Asotin 6,107 14,438
Benton 6,107 14,438
Chelan 6,107 14,438
Clallam 6,005 13,946
Clark 6,381 17,446
Columbia 6,107 14,438
Cowlitz 6,005 13,946
Douglas 6,107 14,438
Ferry 5,353 12,931
Franklin 6,107 14,438
Garfield 6,107 14,438
Grant 6,107 14,438
Grays Harbor 6,005 13,946
Island 6,005 13,946
Jefferson 6,005 13,946
King 6,158 15,076
Kitsap 6,005 13,946
Kittitas 6,107 14,438
Klickitat 6,381 17,446
Lewis 6,005 13,946
Lincoln 5,353 12,931
Mason 6,005 13,946
Okanogan 6,107 14,438
Pacific 6,005 13,946
Pend Oreille 5,353 12,931
Pierce 6,005 13,946
San Juan 6,005 13,946
Skagit 6,005 13,946
Skamania 6,381 17,446
Snohomish 6,005 13,946
Spokane 5,353 12,931
Stevens 5,353 12,931
Thurston 6,005 13,946
Wahkiakum 6,005 13,946
Walla Walla 6,107 14,438
Whatcom 6,005 13,946
Whitman 6,107 14,438
Yakima 6,107 14,438


West Virginia

County Employee-
Only
Dependent,
Family, etc.
Barbour 7,045 16,359
Berkeley 5,736 15,883
Boone 6,549 18,623
Braxton 7,267 20,572
Brooke 6,120 17,672
Cabell 6,661 18,411
Calhoun 7,267 20,572
Clay 7,267 20,572
Doddridge 6,706 17,518
Fayette 7,267 20,572
Gilmer 6,706 17,518
Grant 6,042 16,639
Greenbrier 7,267 20,572
Hampshire 6,042 16,639
Hancock 6,120 17,672
Hardy 6,042 16,639
Harrison 7,045 16,359
Jackson 7,802 17,032
Jefferson 5,736 15,883
Kanawha 7,063 17,554
Lewis 6,706 17,518
Lincoln 6,549 18,623
Logan 6,549 18,623
Marion 6,706 17,518
Marshall 6,120 17,672
Mason 6,661 18,411
McDowell 6,549 18,623
Mercer 6,576 19,408
Mineral 6,042 16,639
Mingo 6,549 18,623
Monongalia 6,706 17,518
Monroe 6,576 19,408
Morgan 6,042 16,639
Nicholas 7,267 20,572
Ohio 6,120 17,672
Pendleton 6,042 16,639
Pleasants 7,802 17,032
Pocahontas 7,045 16,359
Preston 7,045 16,359
Putnam 6,661 18,411
Raleigh 6,576 19,408
Randolph 7,045 16,359
Ritchie 7,802 17,032
Roane 7,267 20,572
Summers 6,576 19,408
Taylor 7,045 16,359
Tucker 7,045 16,359
Tyler 7,802 17,032
Upshur 7,045 16,359
Wayne 6,661 18,411
Webster 7,045 16,359
Wetzel 6,706 17,518
Wirt 7,802 17,032
Wood 7,802 17,032
Wyoming 6,549 18,623


Wisconsin

County Employee-
Only
Dependent,
Family, etc.
Adams 5,411 17,199
Ashland 5,565 17,203
Barron 7,523 17,880
Bayfield 5,565 17,203
Brown 5,633 17,379
Buffalo 6,593 19,611
Burnett 5,565 17,203
Calumet 5,941 18,101
Chippewa 7,551 19,809
Clark 7,523 17,880
Columbia 6,379 20,614
Crawford 6,339 18,766
Dane 5,538 17,578
Dodge 5,941 18,101
Door 5,633 17,379
Douglas 5,565 17,203
Dunn 7,551 19,809
Eau Claire 7,551 19,809
Florence 6,621 17,777
Fond du Lac 5,941 18,101
Forest 6,621 17,777
Grant 6,339 18,766
Green 6,379 20,614
Green Lake 5,411 17,199
Iowa 6,339 18,766
Iron 6,621 17,777
Jackson 6,593 19,611
Jefferson 6,379 20,614
Juneau 5,411 17,199
Kenosha 5,996 19,952
Kewaunee 5,633 17,379
La Crosse 6,593 19,611
Lafayette 6,339 18,766
Langlade 6,621 17,777
Lincoln 6,812 17,511
Manitowoc 5,633 17,379
Marathon 6,812 17,511
Marinette 5,633 17,379
Marquette 5,411 17,199
Menomonee 5,633 17,379
Milwaukee 6,233 19,579
Monroe 6,593 19,611
Oconto 5,633 17,379
Oneida 6,621 17,777
Outagamie 5,941 18,101
Ozaukee 6,208 17,268
Pepin 7,551 19,809
Pierce 5,901 16,564
Polk 5,901 16,564
Portage 6,812 17,511
Price 7,523 17,880
Racine 5,996 19,952
Richland 5,411 17,199
Rock 6,379 20,614
Rusk 7,523 17,880
Sauk 5,411 17,199
Sawyer 5,565 17,203
Shawano 5,633 17,379
Sheboygan 5,941 18,101
St. Croix 5,901 16,564
Taylor 7,523 17,880
Trempealeau 6,593 19,611
Vernon 6,339 18,766
Vilas 6,621 17,777
Walworth 6,379 20,614
Washburn 5,565 17,203
Washington 6,208 17,268
Waukesha 6,208 17,268
Waupaca 5,941 18,101
Waushara 5,941 18,101
Winnebago 5,941 18,101
Wood 6,812 17,511


Wyoming

County Employee-
Only
Dependent,
Family, etc.
Albany 7,563 17,018
Big Horn 7,563 17,018
Campbell 7,563 17,018
Carbon 7,563 17,018
Converse 7,563 17,018
Crook 7,563 17,018
Fremont 7,563 17,018
Goshen 7,563 17,018
Hot Springs 7,563 17,018
Johnson 7,563 17,018
Laramie 7,419 16,680
Lincoln 7,563 17,018
Natrona 7,028 17,105
Niobrara 7,563 17,018
Park 7,563 17,018
Platte 7,563 17,018
Sheridan 7,563 17,018
Sublette 7,563 17,018
Sweetwater 7,563 17,018
Teton 7,563 17,018
Uinta 7,563 17,018
Washakie 7,563 17,018
Weston 7,563 17,018