Instructions for Form 8941 (2018)

Credit for Small Employer Health Insurance Premiums

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

2018


Instructions for Form 8941 - Introductory Material

Future Developments

For the latest information about developments related to Form 8941 and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form8941.

What’s New

Certain small employers whose principal business address is in a county with no qualified health plan through a Small Business Health Options Program (SHOP) Marketplace may be able to claim the credit for small employer health insurance premiums. For more information, see Exception for eligible small employers in certain counties in the instructions for line A.

Reminder

Employers in Hawaii can’t claim this credit for insurance premiums paid for health plan years beginning after 2016. For more information, see Waiver for Hawaii in the instructions for line A.

General Instructions

Purpose of Form

Eligible small employers (defined 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 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’re an eligible small employer for the tax year if you meet the following three requirements.

1. You paid premiums for employee health insurance coverage under a qualifying arrangement.

A qualifying arrangement is generally an arrangement that requires you to pay a uniform percentage (not less than 50%) of the premium cost for each enrolled employee’s health insurance coverage (defined later). However, an arrangement that requires you to pay a uniform premium for each enrolled employee (composite billing) and offers different tiers of coverage (for example, employee-only, dependent, and family coverage) can be a qualifying arrangement even if it requires you to pay a uniform percentage that is less than 50% of the premium cost for employees not enrolled in employee-only coverage.

In addition, an arrangement that requires you to pay a separate premium for each employee based on age or other factors (list billing) can be a qualifying arrangement even if it requires you to pay a uniform percentage that is less than 50% of the premium cost for some employees.

For details, see Employer Premiums Paid, Health Insurance Coverage, and Qualifying Arrangement, later.

2. You had fewer than 25 full-time equivalent employees (FTEs) for the tax year.

You may be able to meet this requirement even if you had 25 or more employees. For 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 phaseout of the credit amount operates in such a way that an employer with exactly 25 FTEs is not in fact eligible for the credit.

3. You paid average annual wages for the tax year of less than $54,000 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 $26,000, 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 $54,000.

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’re 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’re entitled to a state tax credit or a state premium subsidy paid directly to you for premiums you paid, don’t reduce the amount you paid by the credit or subsidy amount. Also, if a state pays a premium subsidy directly to your insurance provider, treat the subsidy amount as an amount you paid for employee health insurance coverage.

Wellness programs.

A wellness program is generally an insurance program of health promotion or disease prevention. If you pay part or all of the cost of an employee’s participation in a wellness program, 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 Pub. 15-B, Employer’s Tax Guide to Fringe Benefits.

Example 3.

You offer health insurance coverage to employees under a qualifying arrangement that requires you to pay 60% of the premium cost for employee-only coverage for each employee enrolled in any health insurance coverage you provide to employees. The total premium for each employee enrolled in employee-only coverage is $5,200 per year or $100 ($5,200 ÷ 52) for each weekly payday. The total premium for each employee enrolled in family coverage is $13,000 per year or $250 ($13,000 ÷ 52) for each weekly payday.

Each payday you contribute $60 (60% of $100) toward the premium cost of each employee enrolled in employee-only coverage and withhold the remaining $40 from the employee's paycheck to obtain the $100 total weekly premium. Each payday you contribute $60 (the same amount you pay toward the premiums of employees enrolled in employee-only coverage) toward the premium cost of each employee enrolled in family coverage and withhold the remaining $190 from the employee’s paycheck to obtain the $250 total weekly premium.

To determine the premiums you paid during the tax year, multiply the number of pay periods during which the employee was enrolled in the health insurance coverage by $60. For example, you would’ve paid $3,120 ($60 × 52) for an employee who was enrolled for the entire tax year. You would’ve paid $600 ($60 × 10) for an employee who was only enrolled for 10 pay periods. You will need an additional set of calculations if the premium amounts changed during the tax year.

Health Insurance Coverage

For tax years beginning after 2013, health insurance coverage generally means coverage provided to employees enrolled in a qualified health plan offered through a Small Business Health Options Program (SHOP) Marketplace. For an exception that applies to certain employers in certain counties, see the instructions for line A, later. If this exception applies, health insurance coverage means coverage, as defined under Health Insurance Coverage in the 2013 Instructions for Form 8941.

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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 isn’t 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 aren’t required to pay a uniform percentage (not less than 50%) for dependent coverage.

Arrangements with composite billing.

An arrangement that requires you to pay a uniform premium for each enrolled employee (composite billing) and offers different tiers of coverage can be a qualifying arrangement even if it requires you to pay a uniform percentage that is less than 50% of the premium cost for employees not enrolled in employee-only coverage. It is a qualifying arrangement (assuming employee-only coverage is the least expensive tier of coverage) if it requires you to pay 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’ve paid toward employee-only coverage for each employee (if any) enrolled in family coverage.

  • A uniform amount that is no less than the amount you would’ve paid toward employee-only coverage for each employee (if any) enrolled in any other tier of coverage (figured separately for each tier).

 

Arrangements with list billing and only employee-only coverage.

An arrangement that requires you to pay a separate premium for each employee based on age or other factors (list billing) that only provides employee-only coverage can be a qualifying arrangement even if it requires you to pay a uniform percentage that is less than 50% of the premium cost for some employees. It is a qualifying arrangement if it requires you to pay either of the following amounts.

  • A uniform percentage (not less than 50%) of the premium charged for each employee enrolled in the employee-only coverage.

  • A uniform percentage (not less than 50%) of your employer-computed composite rate (defined later) for your employee-only coverage for each employee enrolled in the employee-only coverage.

 

Arrangements with list billing and other tiers of coverage.

An arrangement that requires you to pay a separate premium for each employee based on age or other factors (list billing) that provides other tiers of coverage can be a qualifying arrangement even if it requires you to pay a uniform percentage that is less than 50% of the premium cost for some employees. It is a qualifying arrangement (assuming employee-only coverage is the least expensive tier of coverage) if it requires you to pay 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’ve paid toward employee-only coverage (as discussed above), a uniform percentage (not less than 50%) of the premium charged, or a uniform percentage (not less than 50%) of your employer-computed composite rate (defined below) for your family coverage, for each employee (if any) enrolled in family coverage.

  • A uniform amount that is either equal to the amount you would’ve paid toward employee-only coverage (as discussed above), a uniform percentage (not less than 50%) of the premium charged, or a uniform percentage (not less than 50%) of your employer-computed composite rate (defined below) for any other tier of coverage, for each employee (if any) enrolled in any other tier of coverage (figured separately for each tier).

 

Employer-computed composite rate.

The employer-computed composite rate for a tier of coverage is the average rate determined by adding the premiums for that tier of coverage for all employees eligible to participate in the health insurance plan (whether or not they actually receive coverage under the plan or under that tier of coverage) and dividing by the total number of such eligible employees.

More than one plan.

Different types of health insurance plans are generally not aggregated for purposes of meeting the qualifying arrangement requirement. For example, if you offer a major medical insurance plan and a stand-alone vision plan, you generally must separately satisfy the requirements for a qualifying arrangement with respect to each type of coverage. For exceptions, see Regulations section 1.45R-4(c).

State subsidies and credits.

For this purpose, if you’re entitled to a state tax credit or a state premium subsidy paid directly to you for premiums you paid, don’t reduce the amount you paid by the credit or subsidy amount. Also, if a state pays a premium subsidy directly to your insurance provider, treat the subsidy amount as an amount you paid for employee health insurance coverage.

State Premium Subsidy and Tax Credit Limitation

Your credit may be reduced if you’re entitled to a state tax credit or a state premium subsidy for the cost of health insurance coverage you provide under a qualifying arrangement to individuals considered employees. The state tax credit may be refundable or nonrefundable and the state premium subsidy may be paid to you or directly to your insurance provider.

Although a state tax credit or premium subsidy paid directly to you doesn’t reduce the amount of your employer premiums paid, and although a state premium subsidy paid directly to an insurance provider is treated as an employer premium you paid, the amount of your credit can’t be more than your net premium payments.

Net premium payments are employer premiums paid (discussed earlier) minus the amount of any state tax credits you received or will receive and any state premium subsidies paid either to you or directly to your insurance provider for premiums for health insurance coverage you provide under a qualifying arrangement to individuals considered employees.

Payroll Tax Limitation for Tax-Exempt Eligible Small Employers

The credit for tax-exempt eligible small employers can’t exceed the amount of certain payroll taxes. For tax years beginning in 2018, 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 2018.

  • Medicare taxes the tax-exempt employer was required to withhold from employees’ wages in calendar year 2018.

  • Medicare taxes the tax-exempt employer was required to pay for calendar year 2018.

 

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’re filing it for a partnership, S corporation, cooperative, estate, trust, or tax-exempt eligible small employer that received from another entity a credit that must be reported on line 15. For more information, see the instructions for line 15.

Waiver for Hawaii.

Hawaii has received a 5-year State Innovation Waiver under section 1332 of the Affordable Care Act. Employers in Hawaii can’t participate in the SHOP Marketplace or claim the credit for insurance premiums paid for health plan years beginning after 2016. For more information on the waiver, visit CMS.gov.

Exception for eligible small employers in certain counties.

For calendar year 2018, SHOP Marketplaces in certain counties across the United States didn’t have qualified health plans available for employers to offer to employees. However, relief is available which allows eligible small employers with a principal business address in those counties to claim the credit for 2018 if they properly claimed the credit under section 45R for all or part of 2017. For details, see Notice 2018-27, 2018-20, I.R.B. 580, available at IRS.gov/irb/2018-20_IRB#NOT-2018-27.

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To see whether a particular county has coverage available through a SHOP Exchange for 2018 and beyond, go to Healthcare.gov/small-business and enter "plans and prices" in the search box.

Line C

Answer "Yes" if a tax return you (or any predecessor) filed for a tax year beginning in 2014, 2015, or 2016 included a Form 8941 with line A checked "Yes" and line 12 showing a positive amount. For more information, see Credit Period, earlier.

If you answer "Yes," don’t file Form 8941 unless you’re filing it for a partnership, S corporation, cooperative, estate, trust, or tax-exempt eligible small employer that received from another entity a credit that must be reported on line 15. An entity that qualifies for this exception shouldn’t report any amount on line 12. For more information, see the instructions for line 15.

 

Worksheet 1. Information Needed To Complete Line 1 and Worksheets 2 and 3

 

If you need more rows, use a separate sheet and include the additional amounts in the totals below.

 

(a)
Individuals
Considered
Employees
(b)
Employee
Hours of
Service
(c)
Employee
Wages
Paid
1.    
2.    
3.    
4.    
5.    
6.    
7.    
8.    
9.    
10.    
11.    
12.    
13.    
14.    
15.    
16.    
17.    
18.    
19.    
20.    
21.    
22.    
23.    
24.    
25.    


Totals:
   

 

Column (a), Individuals Considered Employees

Enter the name or other identifying information for all individuals considered employees for purposes of this credit.

In general, all employees who perform services for you during the tax year are taken into account in determining your FTEs, average annual wages, and premiums paid. Rules that apply to certain types of employees are discussed below.

Excluded employees.

The following individuals aren’t considered employees when you figure this credit. Hours and wages of these employees and premiums paid for them aren’t counted when you figure your credit.

  • The owner of a sole proprietorship.

  • A partner in a partnership.

  • A shareholder who owns (after applying the section 318 constructive ownership rules) more than 2% of an S corporation.

  • A shareholder who owns (after applying the section 318 constructive ownership rules) more than 5% of the outstanding stock or stock possessing more than 5% of the total combined voting power of all stock of a corporation that isn’t an S corporation.

  • A person who owns more than 5% of the capital or profits interest in any other business that isn’t a corporation.

  • Family members or a member of the household who isn’t a family member but qualifies as a dependent on the individual income tax return of a person listed above. Family members include a child (or descendant of a child), a sibling or step-sibling, a parent (or ancestor of a parent), a step-parent, a niece or nephew, an aunt or uncle, or a son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. A spouse of any owner or family member listed above is also considered a family member for this purpose.

 

Former employees.

Premiums paid on behalf of a former employee with no hours of service may be treated as paid on behalf of an employee for purposes of figuring the credit provided that, if so treated, the former employee is also treated as an employee for purposes of the uniform percentage requirement.

Leased employees.

Don’t use premiums paid by the leasing organization to figure your credit. Also, a leased employee who isn’t a common law employee is considered an employee for credit purposes if 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 1 hour of service under the rules described above.

Weeks-worked equivalency method.

Use a weeks-worked equivalency whereby the employee is credited with 40 hours of service for each week for which the employee would be required to be credited with at least 1 hour of service under the rules described above.

Column (c), Employee Wages Paid

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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 isn’t a whole number (0, 1, 2, etc.), generally round the result down to the next lowest whole number. For example, round 2.99 down to 2. However, if the result is less than one, enter 1. Report this number on Form 8941, line 2 3.  

 

 

Worksheet 3. Information Needed To Complete Line 3 (Average Annual Wages)

 

Your credit is reduced if you paid average annual wages of more than $26,000 for the tax year. If you paid average annual wages of $54,000 or more for the tax year, your credit is reduced to zero.

 

1. Enter the total employee wages paid from Worksheet 1, column (c) 1.  
2. Enter FTEs from Worksheet 2, line 3 2.  
3. Average annual wages. Divide line 1 by line 2. If the result isn’t a multiple of $1,000 ($1,000, $2,000, $3,000, etc.), round the result down to the next lowest multiple of $1,000. For example, round $2,999 down to $2,000. Report this amount on Form 8941, line 3 3.  

 

 

Worksheet 4. Information Needed To Complete Lines 4, 5, and 13 and Worksheet 7

 

If you need more rows, use a separate sheet and include the additional amounts in the totals below.

 

(a)
Enrolled
Individuals
Considered
Employees
(b)
Employer
Premiums
Paid
(c)
Adjusted
Average
Premiums
(d)
Enrolled
Employee
Hours of
Service
1.      
2.      
3.      
4.      
5.      
6.      
7.      
8.      
9.      
10.      
11.      
12.      
13.      
14.      
15.      
16.      
17.      
18.      
19.      
20.      
21.      
22.      
23.      
24.      
25.      


Totals:
     

 

Column (a), Enrolled Individuals Considered Employees

Enter the name or other identifying information for each individual listed in column (a) of Worksheet 1 who was enrolled in health insurance coverage you provided to employees during the tax year under a qualifying arrangement. For details, see Health Insurance Coverage and Qualifying Arrangement, earlier.

Column (b), Employer Premiums Paid

Enter the total employer premiums paid for the tax year for each employee listed in column (a). For details, see Employer Premiums Paid, earlier.

Column (c), Adjusted Average Premiums

Your credit is reduced if the employer premiums paid are more than the employer premiums that would’ve been paid if individuals considered employees were enrolled in a plan with a premium equal to the average premium for the small group market in the rating area in which the employee enrolls for coverage.

The rating area in which an employee enrolls for coverage is generally the rating area where your business is located (based on your primary business address). You will generally have selected a plan in your rating area that covers all employees located within or outside your rating area. However, if you have multiple businesses or operations in multiple states, and have set up plans in more than one SHOP Marketplace, the average premiums may be different for employees enrolled in each SHOP Marketplace.

Enter, for each employee listed in column (a), the premiums you would’ve paid if the employee had enrolled in a plan or plans with a total premium equal to the average premium for the small group market in the rating area in which the employee enrolls for coverage.

To find the average premium for the small group market in a rating area for tax years beginning in 2018, see the average premium tables at the end of these instructions. Family coverage includes any coverage other than employee-only coverage.

Example 4.

Assume the same facts that were used in Example 3. The $60 you contribute each payday toward employee health insurance coverage is 60% ($60 ÷ $100) of the weekly premium for each employee enrolled in employee-only coverage and 24% ($60 ÷ $250) of the weekly premium for each employee enrolled in family coverage.

In this situation, the total average premium limitation amounts that apply are 60% of the applicable average premium amounts for each employee enrolled in employee-only coverage and 24% of the applicable average premium amounts for each employee enrolled in family coverage.

You have an employee enrolled in employee-only coverage who enrolled for coverage in your local rating area. The applicable employee-only average premium amount for the rating area is $4,940 or $95 ($4,940 ÷ 52) for each weekly payday. The amount you would’ve paid toward this employee’s health insurance coverage based on the average premiums is $57 (60% of $95) each payday.

To determine the premiums you would’ve paid for this employee during the tax year if the employee had enrolled in an average premium plan, multiply the number of pay periods during which your employee was enrolled in the health insurance coverage by $57. For example, you would’ve paid $2,964 ($57 × 52) if the employee was enrolled for the entire tax year. You would’ve paid $570 ($57 × 10) if the employee was only enrolled for 10 pay periods. You’ll need an additional set of calculations if the premium amounts changed during the tax year.

Column (d), Enrolled Employee Hours of Service

This is an Image: caution.gif

 

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 $26,000)

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 $26,600 from line 3 4.      
5. Divide line 4 by $26,600. Enter the result as a decimal (rounded to at least 3 places) 5.      
6. Multiply line 2 by line 5 6.  
7. Subtract line 6 from line 1. Report this amount on Form 8941, line 9 7.  

 

Line 10

Enter the total amount of any state premium subsidies paid and any state tax credits available to you for premiums included on line 4. For details, see State Premium Subsidy and Tax Credit Limitation, earlier.

 

Worksheet 7. Information Needed To Complete Line 14 (If Line 12 is More Than Zero)

1. Enter the total enrolled employee hours of service from Worksheet 4, column (d) 1.  
2. Hours of service per FTE 2. 2,080
3. Divide line 1 by line 2. If the result isn’t a whole number (0, 1, 2, etc.), generally round the result down to the next lowest whole number. For example, round 2.99 down to 2. However, if the result is less than one, enter 1. Report this number on Form 8941, line 14 3.  

 

Line 15

Enter any credit for small employer health insurance premiums from:

  • Schedule K-1 (Form 1065), 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.

 

This is an Image: taxtip.gif

 

Partnerships, S corporations, cooperatives, estates, trusts, and tax-exempt eligible small employers always must 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 2018.

  • Medicare taxes the tax-exempt employer was required to withhold from employees’ wages in calendar year 2018.

  • Medicare taxes the tax-exempt employer was required to pay for calendar year 2018.

 

Instructions for Form 8941 - Notices

Paperwork Reduction Act Notice.

We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for individual and business taxpayers filing this form is approved under OMB control number 1545-0074 and 1545-0123 and is included in the estimates shown in the instructions for their individual and business income tax return. The estimated burden for all other taxpayers who file this form is shown below.

Recordkeeping 8 hr., 8 min.
Learning about the law or the form 1 hr., 2 min.
Preparing and sending the form to the IRS 2 hr., 5 min.

 

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. See the instructions for the tax return with which this form is filed.

Instructions for Form 8941 - Additional Material

Average Premiums Needed To Figure Adjusted Amounts on Worksheet 4

The following tables list the average premiums for the small group market in each rating area generally listed by county for each state for tax years beginning in 2018.

Alabama

County Employee-
Only
Dependent,
Family, etc.
Autauga 7,427 19,230
Baldwin 6,299 16,749
Barbour 6,299 16,749
Bibb 6,653 18,549
Blount 6,653 18,549
Bullock 6,299 16,749
Butler 6,299 16,749
Calhoun 6,642 18,615
Chambers 6,299 16,749
Cherokee 6,299 16,749
Chilton 6,653 18,549
Choctaw 6,299 16,749
Clarke 6,299 16,749
Clay 6,299 16,749
Cleburne 6,299 16,749
Coffee 6,299 16,749
Colbert 8,022 18,678
Conecuh 6,299 16,749
Coosa 6,299 16,749
Covington 6,299 16,749
Crenshaw 6,299 16,749
Cullman 6,299 16,749
Dale 6,299 16,749
Dallas 6,299 16,749
DeKalb 6,299 16,749
Elmore 7,427 19,230
Escambia 6,299 16,749
Etowah 5,448 17,239
Fayette 6,299 16,749
Franklin 6,299 16,749
Geneva 6,414 15,352
Greene 7,282 16,924
Hale 7,282 16,924
Henry 6,414 15,352
Houston 6,414 15,352
Jackson 6,299 16,749
Jefferson 6,653 18,549
Lamar 6,299 16,749
Lauderdale 8,022 18,678
Lawrence 7,893 19,596
Lee 6,217 15,013
Limestone 6,335 17,039
Lowndes 7,427 19,230
Macon 6,299 16,749
Madison 6,335 17,039
Marengo 6,299 16,749
Marion 6,299 16,749
Marshall 6,299 16,749
Mobile 6,821 17,343
Monroe 6,299 16,749
Montgomery 7,427 19,230
Morgan 7,893 19,596
Perry 6,299 16,749
Pickens 6,299 16,749
Pike 6,299 16,749
Randolph 6,299 16,749
Russell 7,136 17,605
Shelby 6,653 18,549
St. Clair 6,653 18,549
Sumter 6,299 16,749
Talladega 6,299 16,749
Tallapoosa 6,299 16,749
Tuscaloosa 7,282 16,924
Walker 6,653 18,549
Washington 6,299 16,749
Wilcox 6,299 16,749
Winston 6,299 16,749

 

Alaska

County Employee-
Only
Dependent,
Family, etc.
Aleutians East 10,434 27,855
Aleutians West 10,434 27,855
Anchorage 9,537 28,132
Bethel 9,537 28,132
Bristol Bay 10,434 27,855
Denali 10,434 27,855
Dillingham 9,537 28,132
Fairbanks North Star 10,434 27,855
Haines 10,239 26,762
Hoonah-Angoon 10,239 26,762
Juneau 10,239 26,762
Kenai Peninsula 10,434 27,855
Ketchikan Gateway 10,239 26,762
Kodiak Island 10,434 27,855
Lake and Peninsula 10,434 27,855
Matanuska Susitna 10,434 27,855
Nome 10,434 27,855
North Slope 10,434 27,855
Northwest Arctic 10,434 27,855
Petersburg 10,239 26,762
Prince of Wales-Hyder 10,239 26,762
Sitka 10,239 26,762
Skagway 10,239 26,762
Southeast Fairbanks 10,434 27,855
Valdez Cordova 9,537 28,132
Wade Hampton 10,434 27,855
Wrangell City and Borough 10,239 26,762
Yakutat 10,434 27,855
Yukon Koyukuk 10,434 27,855

 

Arizona

County Employee-
Only
Dependent,
Family, etc.
Apache 6,048 16,062
Cochise 6,445 17,906
Coconino 6,048 16,062
Gila 6,572 17,498
Graham 6,445 17,906
Greenlee 6,445 17,906
La Paz 7,570 19,901
Maricopa 5,993 17,317
Mohave 6,048 16,062
Navajo 6,048 16,062
Pima 5,732 17,791
Pinal 6,572 17,498
Santa Cruz 5,732 17,791
Yavapai 5,662 18,780
Yuma 7,570 19,901

 

Arkansas

County Employee-
Only
Dependent,
Family, etc.
Arkansas 5,870 14,734
Ashley 5,870 14,734
Baxter 5,020 13,288
Benton 5,020 13,288
Boone 5,020 13,288
Bradley 5,870 14,734
Calhoun 5,884 17,378
Carroll 5,020 13,288
Chicot 5,870 14,734
Clark 5,127 13,995
Clay 6,168 17,023
Cleburne 5,748 14,527
Cleveland 5,870 14,734
Columbia 5,884 17,378
Conway 5,748 14,527
Craighead 6,168 17,023
Crawford 5,531 15,354
Crittenden 6,168 17,023
Cross 6,168 17,023
Dallas 5,870 14,734
Desha 5,870 14,734
Drew 5,870 14,734
Faulkner 5,748 14,527
Franklin 5,531 15,354
Fulton 6,168 17,023
Garland 5,127 13,995
Grant 5,748 14,527
Greene 6,168 17,023
Hempstead 5,884 17,378
Hot Spring 5,127 13,995
Howard 5,884 17,378
Independence 6,168 17,023
Izard 6,168 17,023
Jackson 6,168 17,023
Jefferson 5,870 14,734
Johnson 5,531 15,354
Lafayette 5,884 17,378
Lawrence 6,168 17,023
Lee 5,870 14,734
Lincoln 5,870 14,734
Little River 5,884 17,378
Logan 5,531 15,354
Lonoke 5,748 14,527
Madison 5,020 13,288
Marion 5,020 13,288
Miller 5,884 17,378
Mississippi 6,168 17,023
Monroe 5,870 14,734
Montgomery 5,127 13,995
Nevada 5,884 17,378
Newton 5,020 13,288
Ouachita 5,884 17,378
Perry 5,748 14,527
Phillips 5,870 14,734
Pike 5,127 13,995
Poinsett 6,168 17,023
Polk 5,531 15,354
Pope 5,748 14,527
Prairie 5,748 14,527
Pulaski 5,748 14,527
Randolph 6,168 17,023
Saline 5,748 14,527
Scott 5,531 15,354
Searcy 5,020 13,288
Sebastian 5,531 15,354
Sevier 5,884 17,378
Sharp 6,168 17,023
St. Francis 6,168 17,023
Stone 6,168 17,023
Union 5,884 17,378
Van Buren 5,748 14,527
Washington 5,020 13,288
White 5,748 14,527
Woodruff 6,168 17,023
Yell 5,748 14,527

 

California

County Employee-
Only
Dependent,
Family, etc.
Alameda 7,400 19,186
Alpine 6,443 15,987
Amador 6,443 15,987
Butte 6,443 15,987
Calaveras 6,443 15,987
Colusa 6,443 15,987
Contra Costa 7,587 17,670
Del Norte 6,443 15,987
El Dorado 6,442 16,866
Fresno 6,269 18,012
Glenn 6,443 15,987
Humboldt 6,443 15,987
Imperial 5,975 15,609
Inyo 5,975 15,609
Kern 6,970 17,484
Kings 6,269 18,012
Lake 6,443 15,987
Lassen 6,443 15,987
Los Angeles 6,446 17,582
Madera 6,269 18,012
Marin 6,899 16,372
Mariposa 7,223 16,485
Mendocino 6,443 15,987
Merced 7,223 16,485
Modoc 6,443 15,987
Mono 5,975 15,609
Monterey 6,851 16,277
Napa 6,899 16,372
Nevada 6,443 15,987
Orange 6,923 18,813
Placer 6,442 16,866
Plumas 6,443 15,987
Riverside 6,080 16,406
Sacramento 6,442 16,866
San Benito 6,851 16,277
San Bernardino 6,080 16,406
San Diego 6,254 16,093
San Francisco 6,779 22,099
San Joaquin 7,223 16,485
San Luis Obispo 6,331 17,216
San Mateo 8,446 21,619
Santa Barbara 6,331 17,216
Santa Clara 7,658 19,940
Santa Cruz 6,851 16,277
Shasta 6,443 15,987
Sierra 6,443 15,987
Siskiyou 6,443 15,987
Solano 6,899 16,372
Sonoma 6,899 16,372
Stanislaus 7,223 16,485
Sutter 6,443 15,987
Tehama 6,443 15,987
Trinity 6,443 15,987
Tulare 7,223 16,485
Tuolumne 6,443 15,987
Ventura 6,331 17,216
Yolo 6,442 16,866
Yuba 6,443 15,987

 

Colorado

County Employee-
Only
Dependent,
Family, etc.
Adams 6,473 18,805
Alamosa 8,108 16,419
Arapahoe 6,473 18,805
Archuleta 7,782 17,639
Baca 8,108 16,419
Bent 8,108 16,419
Boulder 5,798 18,189
Broomfield 6,473 18,805
Chaffee 8,108 16,419
Cheyenne 8,108 16,419
Clear Creek 6,473 18,805
Conejos 8,108 16,419
Costilla 8,108 16,419
Crowley 8,108 16,419
Custer 8,108 16,419
Delta 7,782 17,639
Denver 6,473 18,805
Dolores 7,782 17,639
Douglas 6,473 18,805
Eagle 7,401 18,975
El Paso 6,109 17,063
Elbert 6,473 18,805
Fremont 8,108 16,419
Garfield 7,401 18,975
Gilpin 6,473 18,805
Grand 7,782 17,639
Gunnison 7,782 17,639
Hinsdale 7,782 17,639
Huerfano 8,108 16,419
Jackson 7,782 17,639
Jefferson 6,473 18,805
Kiowa 8,108 16,419
Kit Carson 8,108 16,419
La Plata 7,782 17,639
Lake 7,782 17,639
Larimer 7,617 15,636
Las Animas 8,108 16,419
Lincoln 8,108 16,419
Logan 6,442 17,539
Mesa 6,200 17,485
Mineral 8,108 16,419
Moffat 7,782 17,639
Montezuma 7,782 17,639
Montrose 7,782 17,639
Morgan 6,442 17,539
Otero 8,108 16,419
Ouray 7,782 17,639
Park 6,473 18,805
Phillips 6,442 17,539
Pitkin 7,401 18,975
Prowers 8,108 16,419
Pueblo 6,909 18,542
Rio Blanco 7,782 17,639
Rio Grande 8,108 16,419
Routt 7,782 17,639
Saguache 8,108 16,419
San Juan 7,782 17,639
San Miguel 7,782 17,639
Sedgwick 6,442 17,539
Summit 7,401 18,975
Teller 6,109 17,063
Washington 6,442 17,539
Weld 5,748 15,295
Yuma 6,442 17,539

 

Connecticut

County Employee-
Only
Dependent,
Family, etc.
Fairfield 7,969 22,318
Hartford 7,443 20,581
Litchfield 7,107 19,774
Middlesex 8,289 21,538
New Haven 7,842 20,921
New London 6,262 16,977
Tolland 7,109 15,494
Windham 7,491 27,150

 

Delaware

County Employee-
Only
Dependent,
Family, etc.
All 7,718 19,563

 

District of Columbia

County Employee-
Only
Dependent,
Family, etc.
All 6,547 20,896

 

Florida

County Employee-
Only
Dependent,
Family, etc.
Alachua 7,824 18,526
Baker 6,819 18,340
Bay 6,104 16,518
Bradford 6,285 18,668
Brevard 7,268 19,268
Broward 6,504 19,677
Calhoun 6,436 18,498
Charlotte 7,602 21,853
Citrus 6,399 16,645
Clay 5,574 18,079
Collier 5,724 18,249
Columbia 7,619 20,834
DeSoto 6,496 19,377
Dixie 6,162 15,733
Duval 6,785 17,101
Escambia 7,011 16,780
Flagler 7,325 18,012
Franklin 6,390 19,561
Gadsden 6,097 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 16,125
Hendry 7,605 21,272
Hernando 6,880 19,628
Highlands 7,233 22,204
Hillsborough 6,063 18,134
Holmes 6,664 18,530
Indian River 6,122 16,194
Jackson 5,893 15,847
Jefferson 7,343 17,863
Lafayette 6,707 17,496
Lake 7,765 20,508
Lee 6,462 18,925
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 5,790 16,598
Martin 6,960 20,401
Miami-Dade 6,882 20,551
Monroe 7,638 21,499
Nassau 7,343 15,860
Okaloosa 6,647 25,545
Okeechobee 7,498 20,433
Orange 6,644 17,215
Osceola 7,510 21,366
Palm Beach 6,742 19,808
Pasco 7,222 17,632
Pinellas 6,793 20,379
Polk 6,725 18,800
Putnam 6,547 19,304
Santa Rosa 6,248 15,806
Sarasota 6,187 17,419
Seminole 6,403 16,459
St. Johns 6,230 20,276
St. Lucie 6,087 16,206
Sumter 6,569 20,097
Suwannee 5,954 18,191
Taylor 7,698 20,766
Union 6,404 18,849
Volusia 6,515 18,059
Wakulla 6,279 18,762
Walton 5,863 15,878
Washington 6,572 19,403

 

Georgia

County Employee-
Only
Dependent,
Family, etc.
Appling 6,618 17,458
Atkinson 7,013 19,504
Bacon 5,469 15,123
Baker 7,132 18,814
Baldwin 7,411 19,119
Banks 7,274 15,717
Barrow 5,787 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 5,469 15,123
Brooks 7,286 20,529
Bryan 6,618 17,458
Bulloch 6,618 17,458
Burke 6,568 18,206
Butts 6,329 16,664
Calhoun 7,132 18,814
Camden 5,469 15,123
Candler 6,618 17,458
Carroll 6,588 19,520
Catoosa 6,368 17,840
Charlton 5,469 15,123
Chatham 6,618 17,458
Chattahoochee 5,758 18,095
Chattooga 7,357 18,355
Cherokee 6,329 16,664
Clarke 5,787 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 19,504
Colquitt 7,286 20,529
Columbia 6,568 18,206
Cook 7,286 20,529
Coweta 6,329 16,664
Crawford 6,078 17,514
Crisp 7,132 18,814
Dade 6,368 17,840
Dawson 7,274 15,717
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 6,618 17,458
Elbert 5,787 17,934
Emanuel 6,568 18,206
Evans 6,618 17,458
Fannin 6,022 15,853
Fayette 6,329 16,664
Floyd 7,357 18,355
Forsyth 6,329 16,664
Franklin 7,274 15,717
Fulton 6,329 16,664
Gilmer 7,357 18,355
Glascock 6,568 18,206
Glynn 5,469 15,123
Gordon 7,357 18,355
Grady 7,286 20,529
Greene 5,787 17,934
Gwinnett 6,329 16,664
Habersham 7,274 15,717
Hall 7,274 15,717
Hancock 7,411 19,119
Haralson 6,588 19,520
Harris 5,758 18,095
Hart 7,274 15,717
Heard 6,588 19,520
Henry 6,329 16,664
Houston 6,078 17,514
Irwin 7,286 20,529
Jackson 5,787 17,934
Jasper 6,329 16,664
Jeff Davis 7,013 19,504
Jefferson 6,568 18,206
Jenkins 6,568 18,206
Johnson 7,013 19,504
Jones 6,078 17,514
Lamar 6,329 16,664
Lanier 7,286 20,529
Laurens 7,013 19,504
Lee 7,132 18,814
Liberty 6,618 17,458
Lincoln 6,568 18,206
Long 6,618 17,458
Lowndes 7,286 20,529
Lumpkin 7,274 15,717
Macon 5,758 18,095
Madison 5,787 17,934
Marion 5,758 18,095
McDuffie 6,568 18,206
McIntosh 5,469 15,123
Meriwether 5,758 18,095
Miller 7,286 20,529
Mitchell 7,132 18,814
Monroe 6,078 17,514
Montgomery 7,013 19,504
Morgan 5,787 17,934
Murray 6,022 15,853
Muscogee 5,758 18,095
Newton 6,329 16,664
Oconee 5,787 17,934
Oglethorpe 5,787 17,934
Paulding 6,329 16,664
Peach 6,078 17,514
Pickens 7,357 18,355
Pierce 5,469 15,123
Pike 6,329 16,664
Polk 7,357 18,355
Pulaski 6,078 17,514
Putnam 6,078 17,514
Quitman 5,758 18,095
Rabun 7,274 15,717
Randolph 7,132 18,814
Richmond 6,568 18,206
Rockdale 6,329 16,664
Schley 7,132 18,814
Screven 6,618 17,458
Seminole 7,286 20,529
Spalding 6,329 16,664
Stephens 7,274 15,717
Stewart 5,758 18,095
Sumter 7,132 18,814
Talbot 5,758 18,095
Taliaferro 6,568 18,206
Tattnall 6,618 17,458
Taylor 5,758 18,095
Telfair 7,013 19,504
Terrell 7,132 18,814
Thomas 7,286 20,529
Tift 7,286 20,529
Toombs 7,013 19,504
Towns 7,274 15,717
Treutlen 7,013 19,504
Troup 5,758 18,095
Turner 7,286 20,529
Twiggs 6,078 17,514
Union 7,274 15,717
Upson 5,758 18,095
Walker 6,368 17,840
Walton 6,329 16,664
Ware 5,469 15,123
Warren 6,568 18,206
Washington 7,411 19,119
Wayne 5,469 15,123
Webster 5,758 18,095
Wheeler 7,013 19,504
White 7,274 15,717
Whitfield 6,022 15,853
Wilcox 6,078 17,514
Wilkes 6,568 18,206
Wilkinson 7,411 19,119
Worth 7,132 18,814

 

Hawaii

County Employee-
Only
Dependent,
Family, etc.
All 6,207 16,824

 

Idaho

County Employee-
Only
Dependent,
Family, etc.
Ada 5,392 15,191
Adams 5,053 14,134
Bannock 5,425 15,744
Bear Lake 5,425 15,744
Benewah 5,467 13,147
Bingham 5,425 15,744
Blaine 5,246 15,045
Boise 5,053 14,134
Bonner 5,467 13,147
Bonneville 6,016 14,770
Boundary 5,467 13,147
Butte 5,425 15,744
Camas 5,246 15,045
Canyon 5,053 14,134
Caribou 5,425 15,744
Cassia 5,246 15,045
Clark 6,016 14,770
Clearwater 5,736 16,210
Custer 5,425 15,744
Elmore 5,053 14,134
Franklin 5,425 15,744
Fremont 6,016 14,770
Gem 5,053 14,134
Gooding 5,246 15,045
Idaho 5,736 16,210
Jefferson 6,016 14,770
Jerome 5,246 15,045
Kootenai 5,467 13,147
Latah 5,467 13,147
Lemhi 6,016 14,770
Lewis 5,736 16,210
Lincoln 5,246 15,045
Madison 6,016 14,770
Minidoka 5,246 15,045
Nez Perce 5,736 16,210
Oneida 5,425 15,744
Owyhee 5,053 14,134
Payette 5,053 14,134
Power 5,425 15,744
Shoshone 5,467 13,147
Teton 6,016 14,770
Twin Falls 5,246 15,045
Valley 5,053 14,134
Washington 5,053 14,134

 

Illinois

County Employee-
Only
Dependent,
Family, etc.
Adams 6,399 16,610
Alexander 6,335 19,759
Bond 6,204 17,471
Boone 6,523 19,271
Brown 6,399 16,610
Bureau 5,393 18,874
Calhoun 6,204 17,471
Carroll 6,523 19,271
Cass 6,399 16,610
Champaign 6,755 18,247
Christian 6,399 16,610
Clark 6,755 18,247
Clay 6,335 19,759
Clinton 6,204 17,471
Coles 6,755 18,247
Cook 6,786 20,268
Crawford 6,335 19,759
Cumberland 6,755 18,247
DeKalb 6,523 19,271
DeWitt 7,269 24,851
Douglas 6,755 18,247
DuPage 7,109 20,308
Edgar 6,755 18,247
Edwards 6,335 19,759
Effingham 6,335 19,759
Fayette 6,335 19,759
Ford 6,755 18,247
Franklin 6,335 19,759
Fulton 7,117 17,697
Gallatin 6,335 19,759
Greene 6,204 17,471
Grundy 7,928 20,461
Hamilton 6,335 19,759
Hancock 5,393 18,874
Hardin 6,335 19,759
Henderson 5,393 18,874
Henry 5,393 18,874
Iroquois 6,755 18,247
Jackson 6,335 19,759
Jasper 6,335 19,759
Jefferson 6,335 19,759
Jersey 6,204 17,471
Jo Daviess 6,523 19,271
Johnson 6,335 19,759
Kane 7,109 20,308
Kankakee 7,928 20,461
Kendall 7,928 20,461
Knox 7,117 17,697
Lake 6,435 23,338
LaSalle 7,117 17,697
Lawrence 6,335 19,759
Lee 6,523 19,271
Livingston 7,269 24,851
Logan 6,399 16,610
Macon 6,399 16,610
Macoupin 6,204 17,471
Madison 6,989 18,271
Marion 6,335 19,759
Marshall 7,117 17,697
Mason 6,399 16,610
Massac 6,335 19,759
McDonough 7,117 17,697
McHenry 6,435 23,338
McLean 7,269 24,851
Menard 6,399 16,610
Mercer 5,393 18,874
Monroe 6,989 18,271
Montgomery 6,204 17,471
Morgan 6,399 16,610
Moultrie 6,399 16,610
Ogle 6,523 19,271
Peoria 7,117 17,697
Perry 6,335 19,759
Piatt 6,755 18,247
Pike 6,399 16,610
Pope 6,335 19,759
Pulaski 6,335 19,759
Putnam 7,117 17,697
Randolph 6,204 17,471
Richland 6,335 19,759
Rock Island 5,393 18,874
Saline 6,335 19,759
Sangamon 6,399 16,610
Schuyler 6,399 16,610
Scott 6,399 16,610
Shelby 6,399 16,610
St. Clair 6,989 18,271
Stark 7,117 17,697
Stephenson 6,523 19,271
Tazewell 7,117 17,697
Union 6,335 19,759
Vermilion 6,755 18,247
Wabash 6,335 19,759
Warren 5,393 18,874
Washington 6,204 17,471
Wayne 6,335 19,759
White 6,335 19,759
Whiteside 5,393 18,874
Will 7,928 20,461
Williamson 6,335 19,759
Winnebago 6,523 19,271
Woodford 7,117 17,697

 

Indiana

County Employee-
Only
Dependent,
Family, etc.
Adams 7,447 20,133
Allen 6,518 18,006
Bartholomew 7,049 18,807
Benton 6,839 20,683
Blackford 7,432 17,837
Boone 6,974 20,636
Brown 6,293 19,033
Carroll 6,908 21,591
Cass 6,893 18,619
Clark 6,454 17,410
Clay 7,068 19,132
Clinton 6,908 21,591
Crawford 6,454 17,410
Daviess 7,396 19,890
Dearborn 5,807 18,856
Decatur 7,049 18,807
DeKalb 7,447 20,133
Delaware 7,432 17,837
Dubois 7,396 19,890
Elkhart 7,205 18,175
Fayette 6,052 20,055
Floyd 6,454 17,410
Fountain 6,908 21,591
Franklin 5,807 18,856
Fulton 6,893 18,619
Gibson 8,317 20,280
Grant 7,432 17,837
Greene 7,396 19,890
Hamilton 6,974 20,636
Hancock 6,052 20,055
Harrison 6,454 17,410
Hendricks 6,974 20,636
Henry 6,052 20,055
Howard 6,893 18,619
Huntington 7,447 20,133
Jackson 7,049 18,807
Jasper 6,839 20,683
Jay 7,432 17,837
Jefferson 6,454 17,410
Jennings 7,049 18,807
Johnson 6,293 19,033
Knox 7,396 19,890
Kosciusko 7,205 18,175
LaGrange 7,447 20,133
Lake 7,139 19,655
LaPorte 7,139 19,655
Lawrence 6,293 19,033
Madison 6,052 20,055
Marion 6,974 20,636
Marshall 7,205 18,175
Martin 7,396 19,890
Miami 6,893 18,619
Monroe 6,293 19,033
Montgomery 6,908 21,591
Morgan 6,974 20,636
Newton 6,839 20,683
Noble 7,447 20,133
Ohio 5,807 18,856
Orange 7,396 19,890
Owen 6,293 19,033
Parke 7,068 19,132
Perry 7,396 19,890
Pike 7,396 19,890
Porter 7,139 19,655
Posey 8,317 20,280
Pulaski 6,893 18,619
Putnam 6,908 21,591
Randolph 7,432 17,837
Ripley 5,807 18,856
Rush 7,049 18,807
Scott 6,454 17,410
Shelby 6,974 20,636
Spencer 7,396 19,890
St. Joseph 7,205 18,175
Starke 7,205 18,175
Steuben 7,447 20,133
Sullivan 7,068 19,132
Switzerland 5,807 18,856
Tippecanoe 6,908 21,591
Tipton 6,908 21,591
Union 6,052 20,055
Vanderburgh 8,317 20,280
Vermillion 7,068 19,132
Vigo 7,068 19,132
Wabash 7,447 20,133
Warren 6,839 20,683
Warrick 8,317 20,280
Washington 6,454 17,410
Wayne 6,052 20,055
Wells 7,447 20,133
White 6,839 20,683
Whitley 7,447 20,133

 

Iowa

County Employee-
Only
Dependent,
Family, etc.
Adair 7,080 16,767
Adams 7,080 16,767
Allamakee 6,617 18,689
Appanoose 6,501 16,174
Audubon 7,080 16,767
Benton 6,647 18,063
Black Hawk 6,647 18,063
Boone 6,380 16,316
Bremer 6,617 18,689
Buchanan 6,647 18,063
Buena Vista 6,305 16,992
Butler 6,617 18,689
Calhoun 6,380 16,316
Carroll 6,380 16,316
Cass 7,080 16,767
Cedar 6,647 18,063
Cerro Gordo 6,617 18,689
Cherokee 6,305 16,992
Chickasaw 6,617 18,689
Clarke 7,080 16,767
Clay 6,305 16,992
Clayton 6,647 18,063
Clinton 6,647 18,063
Crawford 6,305 16,992
Dallas 6,451 16,580
Davis 6,501 16,174
Decatur 7,080 16,767
Delaware 6,647 18,063
Des Moines 6,501 16,174
Dickinson 6,305 16,992
Dubuque 6,647 18,063
Emmet 6,617 18,689
Fayette 6,617 18,689
Floyd 6,617 18,689
Franklin 6,617 18,689
Fremont 7,080 16,767
Greene 6,380 16,316
Grundy 6,380 16,316
Guthrie 7,080 16,767
Hamilton 6,380 16,316
Hancock 6,617 18,689
Hardin 6,380 16,316
Harrison 7,080 16,767
Henry 6,501 16,174
Howard 6,617 18,689
Humboldt 6,617 18,689
Ida 6,305 16,992
Iowa 6,647 18,063
Jackson 6,647 18,063
Jasper 6,451 16,580
Jefferson 6,501 16,174
Johnson 6,647 18,063
Jones 6,647 18,063
Keokuk 6,501 16,174
Kossuth 6,617 18,689
Lee 6,501 16,174
Linn 6,647 18,063
Louisa 6,501 16,174
Lucas 6,501 16,174
Lyon 6,305 16,992
Madison 6,451 16,580
Mahaska 6,501 16,174
Marion 6,451 16,580
Marshall 6,380 16,316
Mills 7,080 16,767
Mitchell 6,617 18,689
Monona 6,305 16,992
Monroe 6,501 16,174
Montgomery 7,080 16,767
Muscatine 6,501 16,174
O'Brien 6,305 16,992
Osceola 6,305 16,992
Page 7,080 16,767
Palo Alto 6,305 16,992
Plymouth 6,305 16,992
Pocahontas 6,305 16,992
Polk 6,451 16,580
Pottawattamie 7,080 16,767
Poweshiek 6,380 16,316
Ringgold 7,080 16,767
Sac 6,305 16,992
Scott 6,647 18,063
Shelby 7,080 16,767
Sioux 6,305 16,992
Story 6,380 16,316
Tama 6,380 16,316
Taylor 7,080 16,767
Union 7,080 16,767
Van Buren 6,501 16,174
Wapello 6,501 16,174
Warren 6,451 16,580
Washington 6,501 16,174
Wayne 6,501 16,174
Webster 6,380 16,316
Winnebago 6,617 18,689
Winneshiek 6,617 18,689
Woodbury 6,305 16,992
Worth 6,617 18,689
Wright 6,617 18,689

 

Kansas

County Employee-
Only
Dependent,
Family, etc.
Allen 6,119 19,378
Anderson 5,741 15,620
Atchison 5,741 15,620
Barber 6,516 18,624
Barton 6,167 19,336
Bourbon 6,119 19,378
Brown 5,741 15,620
Butler 5,446 14,985
Chase 5,446 14,985
Chautauqua 5,446 14,985
Cherokee 6,119 19,378
Cheyenne 6,167 19,336
Clark 6,516 18,624
Clay 5,210 15,130
Cloud 5,210 15,130
Coffey 5,741 15,620
Comanche 6,516 18,624
Cowley 5,446 14,985
Crawford 6,119 19,378
Decatur 6,167 19,336
Dickinson 5,210 15,130
Doniphan 5,741 15,620
Douglas 5,741 15,620
Edwards 6,516 18,624
Elk 5,446 14,985
Ellis 6,167 19,336
Ellsworth 5,210 15,130
Finney 6,516 18,624
Ford 6,516 18,624
Franklin 5,741 15,620
Geary 5,210 15,130
Gove 6,167 19,336
Graham 6,167 19,336
Grant 6,516 18,624
Gray 6,516 18,624
Greeley 6,167 19,336
Greenwood 5,446 14,985
Hamilton 6,516 18,624
Harper 5,446 14,985
Harvey 5,446 14,985
Haskell 6,516 18,624
Hodgeman 6,516 18,624
Jackson 5,741 15,620
Jefferson 5,741 15,620
Jewell 5,210 15,130
Johnson 6,519 18,009
Kearny 6,516 18,624
Kingman 5,446 14,985
Kiowa 6,516 18,624
Labette 6,119 19,378
Lane 6,167 19,336
Leavenworth 6,519 18,009
Lincoln 5,210 15,130
Linn 5,741 15,620
Logan 6,167 19,336
Lyon 5,741 15,620
Marion 5,446 14,985
Marshall 5,741 15,620
McPherson 5,446 14,985
Meade 6,516 18,624
Miami 6,519 18,009
Mitchell 5,210 15,130
Montgomery 5,446 14,985
Morris 5,210 15,130
Morton 6,516 18,624
Nemaha 5,741 15,620
Neosho 6,119 19,378
Ness 6,167 19,336
Norton 6,167 19,336
Osage 5,741 15,620
Osborne 6,167 19,336
Ottawa 5,210 15,130
Pawnee 6,516 18,624
Phillips 6,167 19,336
Pottawatomie 5,741 15,620
Pratt 6,516 18,624
Rawlins 6,167 19,336
Reno 5,446 14,985
Republic 5,210 15,130
Rice 5,446 14,985
Riley 5,210 15,130
Rooks 6,167 19,336
Rush 6,167 19,336
Russell 6,167 19,336
Saline 5,210 15,130
Scott 6,167 19,336
Sedgwick 5,446 14,985
Seward 6,516 18,624
Shawnee 5,741 15,620
Sheridan 6,167 19,336
Sherman 6,167 19,336
Smith 6,167 19,336
Stafford 6,516 18,624
Stanton 6,516 18,624
Stevens 6,516 18,624
Sumner 5,446 14,985
Thomas 6,167 19,336
Trego 6,167 19,336
Wabaunsee 5,741 15,620
Wallace 6,167 19,336
Washington 5,210 15,130
Wichita 6,167 19,336
Wilson 5,446 14,985
Woodson 6,119 19,378
Wyandotte 6,519 18,009

 

Kentucky

County Employee-
Only
Dependent,
Family, etc.
Adair 5,663 16,225
Allen 5,663 16,225
Anderson 5,857 16,336
Ballard 7,107 18,655
Barren 5,663 16,225
Bath 6,144 20,621
Bell 6,491 18,733
Boone 6,339 15,093
Bourbon 5,857 16,336
Boyd 6,144 20,621
Boyle 5,857 16,336
Bracken 6,144 20,621
Breathitt 6,491 18,733
Breckinridge 5,975 16,269
Bullitt 5,975 16,269
Butler 5,663 16,225
Caldwell 7,107 18,655
Calloway 7,107 18,655
Campbell 6,339 15,093
Carlisle 7,107 18,655
Carroll 5,975 16,269
Carter 6,144 20,621
Casey 5,663 16,225
Christian 7,173 17,897
Clark 5,857 16,336
Clay 6,491 18,733
Clinton 5,663 16,225
Crittenden 7,107 18,655
Cumberland 5,663 16,225
Daviess 7,173 17,897
Edmonson 5,663 16,225
Elliott 6,144 20,621
Estill 5,857 16,336
Fayette 5,857 16,336
Fleming 6,144 20,621
Floyd 6,491 18,733
Franklin 5,857 16,336
Fulton 7,107 18,655
Gallatin 6,339 15,093
Garrard 5,857 16,336
Grant 6,339 15,093
Graves 7,107 18,655
Grayson 5,975 16,269
Green 5,663 16,225
Greenup 6,144 20,621
Hancock 7,173 17,897
Hardin 5,975 16,269
Harlan 6,491 18,733
Harrison 5,857 16,336
Hart 5,663 16,225
Henderson 7,173 17,897
Henry 5,975 16,269
Hickman 7,107 18,655
Hopkins 7,173 17,897
Jackson 5,857 16,336
Jefferson 5,975 16,269
Jessamine 5,857 16,336
Johnson 6,491 18,733
Kenton 6,339 15,093
Knott 6,491 18,733
Knox 6,491 18,733
LaRue 5,975 16,269
Laurel 6,491 18,733
Lawrence 6,144 20,621
Lee 6,491 18,733
Leslie 6,491 18,733
Letcher 6,491 18,733
Lewis 6,144 20,621
Lincoln 5,857 16,336
Livingston 7,107 18,655
Logan 5,663 16,225
Lyon 7,107 18,655
Madison 5,857 16,336
Magoffin 6,491 18,733
Marion 5,975 16,269
Marshall 7,107 18,655
Martin 6,491 18,733
Mason 6,144 20,621
McCracken 7,107 18,655
McCreary 5,663 16,225
McLean 7,173 17,897
Meade 5,975 16,269
Menifee 6,144 20,621
Mercer 5,857 16,336
Metcalfe 5,663 16,225
Monroe 5,663 16,225
Montgomery 5,857 16,336
Morgan 6,144 20,621
Muhlenberg 7,173 17,897
Nelson 5,975 16,269
Nicholas 5,857 16,336
Ohio 7,173 17,897
Oldham 5,975 16,269
Owen 5,857 16,336
Owsley 6,491 18,733
Pendleton 6,339 15,093
Perry 6,491 18,733
Pike 6,491 18,733
Powell 5,857 16,336
Pulaski 5,663 16,225
Robertson 6,144 20,621
Rockcastle 5,857 16,336
Rowan 6,144 20,621
Russell 5,663 16,225
Scott 5,857 16,336
Shelby 5,975 16,269
Simpson 5,663 16,225
Spencer 5,975 16,269
Taylor 5,663 16,225
Todd 7,173 17,897
Trigg 7,173 17,897
Trimble 5,975 16,269
Union 7,173 17,897
Warren 5,663 16,225
Washington 5,975 16,269
Wayne 5,663 16,225
Webster 7,173 17,897
Whitley 6,491 18,733
Wolfe 6,491 18,733
Woodford 5,857 16,336

 

Louisiana

Parish Employee-
Only
Dependent,
Family, etc.
Acadia 6,678 17,671
Allen 6,575 19,012
Ascension 6,303 18,154
Assumption 6,653 16,751
Avoyelles 6,347 15,197
Beauregard 6,575 19,012
Bienville 7,150 18,227
Bossier 7,150 18,227
Caddo 7,150 18,227
Calcasieu 6,575 19,012
Caldwell 7,386 17,471
Cameron 6,575 19,012
Catahoula 6,347 15,197
Claiborne 7,150 18,227
Concordia 6,347 15,197
DeSoto 7,150 18,227
East Baton Rouge 6,303 18,154
East Carroll 7,386 17,471
East Feliciana 6,303 18,154
Evangeline 6,678 17,671
Franklin 7,386 17,471
Grant 6,347 15,197
Iberia 6,678 17,671
Iberville 6,303 18,154
Jackson 7,386 17,471
Jefferson 6,367 16,795
Jefferson Davis 6,575 19,012
Lafayette 6,678 17,671
Lafourche 6,653 16,751
LaSalle 6,347 15,197
Lincoln 7,386 17,471
Livingston 6,303 18,154
Madison 7,386 17,471
Morehouse 7,386 17,471
Natchitoches 7,150 18,227
Orleans 6,367 16,795
Ouachita 7,386 17,471
Plaquemines 6,367 16,795
Pointe Coupee 6,303 18,154
Rapides 6,347 15,197
Red River 7,150 18,227
Richland 7,386 17,471
Sabine 7,150 18,227
St. Bernard 6,367 16,795
St. Charles 6,367 16,795
St. Helena 6,303 18,154
St. James 6,367 16,795
St. John Baptist 6,367 16,795
St. Landry 6,678 17,671
St. Martin 6,678 17,671
St. Mary 6,678 17,671
St. Tammany 6,367 16,795
Tangipahoa 6,303 18,154
Tensas 7,386 17,471
Terrebonne 6,653 16,751
Union 7,386 17,471
Vermilion 6,678 17,671
Vernon 6,347 15,197
Washington 6,303 18,154
Webster 7,150 18,227
West Baton Rouge 6,303 18,154
West Carroll 7,386 17,471
West Feliciana 6,303 18,154
Winn 6,347 15,197

 

Maine

County Employee-
Only
Dependent,
Family, etc.
Androscoggin 6,100 15,419
Aroostook 7,244 19,083
Cumberland 5,921 16,534
Franklin 6,100 15,419
Hancock 7,244 19,083
Kennebec 5,989 16,501
Knox 5,989 16,501
Lincoln 5,989 16,501
Oxford 5,989 16,501
Penobscot 6,100 15,419
Piscataquis 6,100 15,419
Sagadahoc 5,921 16,534
Somerset 6,100 15,419
Waldo 6,100 15,419
Washington 7,244 19,083
York 5,921 16,534

 

Maryland

County Employee-
Only
Dependent,
Family, etc.
Allegany 6,105 16,525
Anne Arundel 6,283 17,542
Baltimore 6,283 17,542
Baltimore City 6,283 17,542
Calvert 6,182 16,194
Caroline 6,182 16,194
Carroll 6,105 16,525
Cecil 6,182 16,194
Charles 6,182 16,194
Dorchester 6,182 16,194
Frederick 6,105 16,525
Garrett 6,105 16,525
Harford 6,283 17,542
Howard 6,283 17,542
Kent 6,182 16,194
Montgomery 6,615 18,852
Prince George's 6,615 18,852
Queen Annes 6,182 16,194
Somerset 6,182 16,194
St. Marys 6,182 16,194
Talbot 6,182 16,194
Washington 6,105 16,525
Wicomico 6,182 16,194
Worcester 6,182 16,194

 

Massachusetts

County Em