Instructions for Form 8941 - Introductory Material Future Developments Reminder Waiver for Hawaii. General Instructions Purpose of Form Eligible Small Employers 1. You paid premiums for employee health insurance coverage under a qualifying arrangement. 2. You had fewer than 25 full-time equivalent employees (FTEs) for the tax year. 3. You paid average annual wages for the tax year of less than $58,000 per FTE. Employers treated as a single employer. Credit Period Employer Premiums Paid State premium subsidy or tax credit. Wellness programs. Tobacco surcharges. Dependent coverage. Portion of premiums paid. Health Insurance Coverage Qualifying Arrangement State or local law. Wellness program. Tobacco surcharge. Dependent coverage. Arrangements with composite billing. Arrangements with list billing and only employee-only coverage. Arrangements with list billing and other tiers of coverage. Employer-computed composite rate. More than one plan. State subsidies and credits. State Premium Subsidy and Tax Credit Limitation Payroll Tax Limitation for Tax-Exempt Eligible Small Employers Premium Deduction Reduced More Information Specific Instructions Line A Waiver for Hawaii. Exception for eligible small employers in certain counties. Line C Column (a), Individuals Considered Employees Excluded employees. Former employees. Leased employees. Seasonal employees. Household and other nonbusiness employees. Ministers. Column (b), Employee Hours of Service Employee hours of service. Actual-hours-worked method. Days-worked equivalency method. Weeks-worked equivalency method. Column (c), Employee Wages Paid Column (a), Enrolled Individuals Considered Employees Column (b), Employer Premiums Paid Column (c), Adjusted Average Premiums Column (d), Enrolled Employee Hours of Service Line 10 Line 15 Line 17 Cooperatives. Estates and trusts. Line 19 Instructions for Form 8941 - Notices Paperwork Reduction Act Notice. Instructions for Form 8941 - Additional Material Average Premiums Needed To Figure Adjusted Amounts on Worksheet 4 Instructions for Form 8941 (2022) Credit for Small Employer Health Insurance Premiums Section references are to the Internal Revenue Code unless otherwise noted. 2022 Instructions for Form 8941 - Introductory Material Future Developments For the latest information about developments related to Form 8941 and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form8941. Reminder Waiver for Hawaii. Employers in Hawaii can’t claim this credit for insurance premiums paid for health plan years beginning after 2016. For more information, see Waiver for Hawaii in the instructions for line A. General Instructions Purpose of Form Eligible small employers (defined later) use Form 8941 to figure the credit for small employer health insurance premiums for tax years beginning after 2009. For tax years beginning after 2013, the credit is only available for a 2-consecutive-tax-year credit period. The maximum credit is generally a percentage of premiums the employer paid during the tax year for certain health insurance coverage the employer provided to certain employees enrolled in a qualified health plan offered through a Small Business Health Options Program (SHOP) Marketplace. But the credit may be reduced by limitations based on the employer’s full-time equivalent employees, average annual wages, adjusted average premiums, and state premium subsidies and tax credits. For information about insurance plans offered through a SHOP Marketplace, 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 and can be taken against both regular and alternative minimum tax. The credit is claimed as part of the general business credit on Form 3800. Partnerships, S corporations, cooperatives, estates, trusts, and tax-exempt eligible small employers must file this form to claim the credit. All other taxpayers must not complete or file this form if their only source for this credit is a partnership, S corporation, cooperative, estate, or trust. Instead, they must report this credit directly on line 4h in Part III of Form 3800, General Business Credit. Eligible Small Employers You’re an eligible small employer for the tax year if you meet the following three requirements. 1. You paid premiums for employee health insurance coverage under a qualifying arrangement. A qualifying arrangement is generally an arrangement that requires you to pay a uniform percentage (not less than 50%) of the premium cost for each enrolled employee’s health insurance coverage (defined later). However, an arrangement that requires you to pay a uniform premium for each enrolled employee (composite billing) and offers different tiers of coverage (for example, employee-only, dependent, and family coverage) can be a qualifying arrangement even if it requires you to pay a uniform percentage that is less than 50% of the premium cost for employees not enrolled in employee-only coverage. In addition, an arrangement that requires you to pay a separate premium for each employee based on age or other factors (list billing) can be a qualifying arrangement even if it requires you to pay a uniform percentage that is less than 50% of the premium cost for some employees. For details, see Employer Premiums Paid, Health Insurance Coverage, and Qualifying Arrangement, later. 2. You had fewer than 25 full-time equivalent employees (FTEs) for the tax year. You may be able to meet this requirement even if you had 25 or more employees. For example, an employer with 48 employees who are each half-time employees has 24 FTEs and can claim the credit. For details, see Worksheets 1 and 2. Although the term “eligible small employer” is defined in the Internal Revenue Code to include employers with “no more than” 25 FTEs, the phaseout of the credit amount operates in such a way that an employer with exactly 25 FTEs is not, in fact, eligible for the credit. 3. You paid average annual wages for the tax year of less than $58,000 per FTE. For details, see Worksheets 1 and 3. If you had more than 10 FTEs and average annual wages of more than $28,000, 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 $58,000. Employers treated as a single employer. Treat the following employers as a single employer to figure the credit. Employers who are corporations in a controlled group of corporations. Employers who are members of an affiliated service group. Employers who are partnerships, proprietorships, etc., under common control. See Regulations sections 1.414(c)-2, 1.414(c)-3, and 1.414(c)-4. Tax-exempt employers under common control. See Regulations section 1.414(c)-5. For details, see section 45R(e)(5)(A) and Regulations section 1.45R-2(b). No more than one Form 8941 can be filed with a tax return, unless the exception described in Example 2 below applies. Example 1. You’re a sole proprietor with two separate businesses and you file a separate Schedule C (Form 1040) for each business. You must treat both businesses as a single employer to figure the credit. You will file one Form 8941 for both businesses. Example 2. You and your spouse are both sole proprietors and file a separate Schedule C (Form 1040) for each of your separate businesses. Neither spouse was an employee of the other spouse or participated in the management of the other spouse’s business at any time during the tax year. No more than 50% of the gross income of either business was derived from royalties, rents, dividends, interest, and annuities and you otherwise meet the requirements listed in Regulations section 1.414(c)-4(b)(5)(ii). Don’t treat both businesses as a single employer to figure the credit. If you and your spouse are both eligible small employers, you can file two Forms 8941 with a jointly filed Form 1040 or 1040-SR. Credit Period For tax years beginning after 2013, the credit period during which the credit can be claimed is a 2-consecutive-tax-year period beginning with the first tax year in which: An eligible small employer (or any predecessor) files an income tax return with an attached Form 8941 with line A checked “Yes” and a positive amount on line 12, or A tax-exempt eligible small employer (or any predecessor) files Form 990-T with an attached Form 8941 with line A checked “Yes” and a positive amount on line 12. Employer Premiums Paid Only premiums you paid for health insurance coverage under a qualifying arrangement (discussed later) for individuals considered employees are counted when figuring your credit. State premium subsidy or tax credit. If you’re entitled to a state tax credit or a state premium subsidy paid directly to you for premiums you paid, don’t reduce the amount you paid by the credit or subsidy amount. Also, if a state pays a premium subsidy directly to your insurance provider, treat the subsidy amount as an amount you paid for employee health insurance coverage. Wellness programs. A wellness program is generally an insurance program of health promotion or disease prevention. If you pay part or all of the cost of an employee’s participation in a wellness program, treat the amount you paid toward the employee’s participation as an amount you paid for employee health insurance coverage. Tobacco surcharges. A tobacco surcharge is generally an additional amount charged for insurance for a tobacco user. If you pay part or all of an employee’s tobacco surcharge, you can’t use the amount you paid to figure your employer premiums paid. Dependent coverage. Dependent coverage is generally coverage offered separately to an individual who is or may become eligible for coverage under the terms of a group health plan because of a relationship to a participant-employee, whether or not a dependent of the participant-employee. Dependent coverage doesn’t include coverage, such as family coverage, which includes coverage of the participant-employee. If you pay part or all of the cost of an employee’s dependent coverage, use the amount you paid to figure your employer premiums paid. Portion of premiums paid. If you pay only a portion of the premiums and your employees pay the rest, only the portion you pay is taken into account. For this purpose, any premium paid through a salary reduction arrangement under a section 125 cafeteria plan isn’t treated as an employer paid premium. For more information on cafeteria plans, see section 1 of Pub. 15-B, Employer’s Tax Guide to Fringe Benefits. Example 3. You offer health insurance coverage to employees under a qualifying arrangement that requires you to pay 60% of the premium cost for employee-only coverage for each employee enrolled in any health insurance coverage you provide to employees. The total premium for each employee enrolled in employee-only coverage is $5,200 per year or $100 ($5,200 ÷ 52) for each weekly payday. The total premium for each employee enrolled in family coverage is $13,000 per year or $250 ($13,000 ÷ 52) for each weekly payday. Each payday you contribute $60 (60% of $100) toward the premium cost of each employee enrolled in employee-only coverage and withhold the remaining $40 from the employee's paycheck to obtain the $100 total weekly premium. Each payday you contribute $60 (the same amount you pay toward the premiums of employees enrolled in employee-only coverage) toward the premium cost of each employee enrolled in family coverage and withhold the remaining $190 from the employee’s paycheck to obtain the $250 total weekly premium. To determine the premiums you paid during the tax year, multiply the number of pay periods during which the employee was enrolled in the health insurance coverage by $60. For example, you would’ve paid $3,120 ($60 × 52) for an employee who was enrolled for the entire tax year. You would’ve paid $600 ($60 × 10) for an employee who was only enrolled for 10 pay periods. You will need an additional set of calculations if the premium amounts changed during the tax year. Health Insurance Coverage For tax years beginning after 2013, health insurance coverage generally means coverage provided to employees enrolled in a qualified health plan offered through a Small Business Health Options Program (SHOP) Marketplace. For an exception that applies to certain employers in certain counties, see the instructions for line A, later. If this exception applies, health insurance coverage means coverage, as defined under Health Insurance Coverage in the 2013 Instructions for Form 8941. A stand-alone dental plan offered through a SHOP exchange will be considered a qualified health plan for purposes of the credit. Employer premiums paid for health insurance coverage can be counted in figuring the credit only if the premiums are paid under a qualifying arrangement. Qualifying Arrangement A qualifying arrangement is generally an arrangement that requires you to pay a uniform percentage (not less than 50%) of the premium cost for each enrolled employee's health insurance coverage (defined earlier). An arrangement that offers different tiers of coverage (for example, employee-only and family coverage) is generally a qualifying arrangement if it requires you to pay a uniform percentage (not less than 50%) separately for each tier of coverage you offer. However, an arrangement can be a qualifying arrangement even if it requires you to pay a uniform percentage that is less than 50% of the premium cost for some employees. For more information about the following exceptions, see Regulations section 1.45R-4. State or local law. You will be treated as satisfying the uniform percentage requirement if your failure to otherwise satisfy the requirement was solely attributable to additional contributions you made to certain employees to comply with state or local law. Wellness program. If a plan of an employer provides a wellness program, for purposes of meeting the uniform percentage requirement, the following applies. Any additional amount of the employer contribution attributable to an employee’s participation in the wellness program over the employer contribution with respect to an employee that doesn’t participate in the wellness program isn’t considered in calculating the uniform percentage requirement. This is true whether the difference is due to a discount for participation or a surcharge for nonparticipation. The employer contribution for employees who don’t participate in the wellness program must be at least 50% of the premium (including any premium surcharge for nonparticipation). However, for purposes of figuring the credit, the employer contributions are taken into account, including those contributions attributable to an employee’s participation in a wellness program. Tobacco surcharge. Any additional amount you or your employee 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 each of the following amounts if you make the relevant tier of coverage available. A uniform percentage (not less than 50%) of the premium cost for each employee (if any) enrolled in employee-only coverage. A uniform amount that is no less than the amount you would’ve paid toward employee-only coverage for each employee (if any) enrolled in family coverage. A uniform amount that is no less than the amount you would’ve paid toward employee-only coverage for each employee (if any) enrolled in any other tier of coverage (figured separately for each tier). Arrangements with list billing and only employee-only coverage. An arrangement that requires you to pay a separate premium for each employee based on age or other factors (list billing) that only provides employee-only coverage can be a qualifying arrangement even if it requires you to pay a uniform percentage that is less than 50% of the premium cost for some employees. It is a qualifying arrangement if it requires you to pay either of the following amounts. A uniform percentage (not less than 50%) of the premium charged for each employee enrolled in the employee-only coverage. A uniform percentage (not less than 50%) of your employer-computed composite rate (defined later) for your employee-only coverage for each employee enrolled in the employee-only coverage. Arrangements with list billing and other tiers of coverage. An arrangement that requires you to pay a separate premium for each employee based on age or other factors (list billing) that provides other tiers of coverage can be a qualifying arrangement even if it requires you to pay a uniform percentage that is less than 50% of the premium cost for some employees. It is a qualifying arrangement (assuming employee-only coverage is the least expensive tier of coverage) if it requires you to pay each of the following amounts if you make the relevant tier of coverage available. A uniform percentage (not less than 50%) for each employee enrolled in employee-only coverage, as discussed under Arrangements with list billing and only employee-only coverage 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 2022, 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 2022. Medicare taxes the tax-exempt employer was required to withhold from employees’ wages in calendar year 2022. Medicare taxes the tax-exempt employer was required to pay for calendar year 2022. Premium Deduction Reduced You must reduce your deduction for the cost of providing health insurance coverage to your employees by the amount of any credit for small employer health insurance premiums allowed with respect to the coverage. More Information For more information about this credit, see the following. Section 45R. Regulations sections 1.45R-0 through 1.45R-5. IRS.gov/Affordable-Care-Act/Employers/Small-Business-Health-Care-Tax-Credit-and-the-SHOP-Marketplace. Specific Instructions Partnerships, S corporations, cooperatives, estates, trusts, and tax-exempt eligible small employers must file this form to claim the credit. All other taxpayers must not complete or file this form if their only source for this credit is a partnership, S corporation, cooperative, estate, or trust. Instead, they must report this credit directly on line 4h in Part III of Form 3800. Use Worksheets 1 through 7 to figure the amounts to report on various lines of Form 8941. Use Worksheets 1, 2, and 3 to figure the amounts to report on lines 1, 2, and 3 of Form 8941. Use Worksheet 4 to figure the amounts to report on lines 4, 5, and 13 of Form 8941. Use Worksheets 5, 6, and 7 to figure the amounts to report on lines 8, 9, and 14 of Form 8941. Line A Answer “Yes” if one of the following applies. You paid premiums for employee health insurance coverage you provided through a SHOP Marketplace or through a direct enrollment process, if available in your state. You qualify for an exception to this requirement, as discussed below. If you answer “Yes” because you paid premiums for employee health insurance coverage you provided through a SHOP Marketplace, enter the Marketplace identifier, if any. If you answer “No,” don’t file Form 8941 unless you’re filing it for a partnership, S corporation, cooperative, estate, trust, or tax-exempt eligible small employer that received from another entity a credit that must be reported on line 15. For more information, see the instructions for line 15. Waiver for Hawaii. Hawaii has received a 5-year State Innovation Waiver under section 1332 of the Affordable Care Act that has been extended for 5 more years. Employers in Hawaii can’t participate in the SHOP Marketplace or claim the credit for insurance premiums paid for health plan years beginning after 2016. For more information on the waiver, visit CMS.gov. Exception for eligible small employers in certain counties. For calendar year 2022, 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 2022 if they properly claimed the credit under section 45R for all or part of 2021. For details, see Notice 2018-27, 2018-20, I.R.B. 580, available at IRS.gov/irb/2018-20_IRB#NOT-2018-27. To see whether a particular county has coverage available through a SHOP Exchange for 2022 and beyond, go to Healthcare.gov/small-business and enter “plans and prices” in the search box. Line C Answer “Yes” if a tax return you (or any predecessor) filed for a tax year beginning after 2013 and before 2021 included a Form 8941 with line A checked “Yes” and line 12 showing a positive amount. For more information, see Credit Period, earlier. If you answer “Yes,” don’t file Form 8941 unless you’re filing it for a partnership, S corporation, cooperative, estate, trust, or tax-exempt eligible small employer that received from another entity a credit that must be reported on line 15. An entity that qualifies for this exception shouldn’t report any amount on line 12. For more information, see the instructions for line 15. Worksheet 1. Information Needed To Complete Line 1 and Worksheets 2 and 3 If you need more rows, use a separate sheet and include the additional amounts in the totals below. (a) Individuals Considered Employees (b) Employee Hours of Service (c) Employee Wages Paid 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. Totals: Column (a), Individuals Considered Employees Enter the name or other identifying information for all individuals considered employees for purposes of this credit. In general, all employees who perform services for you during the tax year are taken into account in determining your FTEs, average annual wages, and premiums paid. Rules that apply to certain types of employees are discussed below. Excluded employees. The following individuals aren’t considered employees when you figure this credit. Hours and wages of these employees and premiums paid for them aren’t counted when you figure your credit. The owner of a sole proprietorship. A partner in a partnership. A shareholder who owns (after applying the section 318 constructive ownership rules) more than 2% of an S corporation. A shareholder who owns (after applying the section 318 constructive ownership rules) more than 5% of the outstanding stock or stock possessing more than 5% of the total combined voting power of all stock of a corporation that isn’t an S corporation. A person who owns more than 5% of the capital or profits interest in any other business that isn’t a corporation. Family members or a member of the household who isn’t a family member but qualifies as a dependent on the individual income tax return of a person listed above. Family members include a child (or descendant of a child), a sibling or step-sibling, a parent (or ancestor of a parent), a step-parent, a niece or nephew, an aunt or uncle, or a son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. A spouse of any owner or family member listed above is also considered a family member for this purpose. Former employees. Premiums paid on behalf of a former employee with no hours of service may be treated as paid on behalf of an employee for purposes of figuring the credit provided that, if so treated, the former employee is also treated as an employee for purposes of the uniform percentage requirement. Leased employees. Don’t use premiums paid by the leasing organization to figure your credit. Also, a leased employee who isn’t a common law employee is considered an employee for credit purposes if the employee does all the following. Provides services to you under an agreement between you and a leasing organization. Has performed services for you (or for you and a related person) substantially full time for at least 1 year. Performs services under your primary direction or control. But don’t use hours, wages, or premiums paid with respect to the initial year of service on which leased employee status is based. Seasonal employees. Employees who perform labor or services on a seasonal basis and perform labor or services for you 120 or fewer days during the tax year aren’t considered employees in determining FTEs and average annual wages. But premiums paid on their behalf are counted in determining the amount of the credit. Seasonal workers include retail workers employed exclusively during holiday seasons. Seasonal workers also include workers employed exclusively during the summer. Household and other nonbusiness employees. Household employees and other employees who aren’t performing services in your trade or business are considered employees if they otherwise qualify, as discussed above. A sole proprietor must include both business and nonbusiness employees to determine FTEs, average annual wages, and premiums paid. Ministers. A minister performing services in the exercise of the minister’s ministry is treated as self-employed for social security and Medicare purposes. However, for credit purposes, whether a minister is an employee or self-employed is determined under the common law test for determining worker status. Self-employed ministers aren’t considered employees. Column (b), Employee Hours of Service Enter the total hours of service for the tax year for each employee listed in column (a). Don’t enter more than 2,080 hours for any employee. But enter -0- for seasonal employees who worked 120 or fewer days during the tax year. Employee hours of service. An employee’s hours of service for a year include the following. Each hour for which the employee is paid, or entitled to payment, for the performance of duties for the employer during the employer’s tax year. Each hour for which an employee is paid, or entitled to payment, by the employer on account of a period of time during the employer’s tax year during which no duties are performed due to vacation, holiday, illness, incapacity (including disability), layoff, jury duty, military duty, or leave of absence (except that no more than 160 hours of service are required to be counted for an employee on account of any single continuous period during which the employee performs no duties). To figure the total number of hours of service you must take into account for an employee for the year, you can use any of the following methods. Actual-hours-worked method. Determine actual hours of service from records of hours worked and hours for which payment is made or due (payment is made or due for vacation, holiday, illness, incapacity, etc., as described above). Days-worked equivalency method. Use a days-worked equivalency whereby the employee is credited with 8 hours of service for each day for which the employee would be required to be credited with at least 1 hour of service under the rules described above. Weeks-worked equivalency method. Use a weeks-worked equivalency whereby the employee is credited with 40 hours of service for each week for which the employee would be required to be credited with at least 1 hour of service under the rules described above. Column (c), Employee Wages Paid Complete Worksheet 2 before you complete column (c) of Worksheet 1. Do not complete column (c) if Worksheet 2, line 3, is 25 or more. Enter the total wages paid for the tax year for each employee listed in column (a). But enter -0- for seasonal employees who worked 120 or fewer days during the tax year. Wages, for this purpose, mean wages subject to social security and Medicare tax withholding determined without considering any wage base limit. Worksheet 2. Information Needed To Complete Line 2 (FTEs) Your credit is reduced if you had more than 10 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 $28,000 for the tax year. If you paid average annual wages of $58,000 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 2022, see the average premium tables at the end of these instructions. Family coverage includes any coverage other than employee-only coverage. Example 4. Assume the same facts that were used in Example 3. The $60 you contribute each payday toward employee health insurance coverage is 60% ($60 ÷ $100) of the weekly premium for each employee enrolled in employee-only coverage and 24% ($60 ÷ $250) of the weekly premium for each employee enrolled in family coverage. In this situation, the total average premium limitation amounts that apply are 60% of the applicable average premium amounts for each employee enrolled in employee-only coverage and 24% of the applicable average premium amounts for each employee enrolled in family coverage. You have an employee enrolled in employee-only coverage who enrolled for coverage in your local rating area. The applicable employee-only average premium amount for the rating area is $4,940 or $95 ($4,940 ÷ 52) for each weekly payday. The amount you would’ve paid toward this employee’s health insurance coverage based on the average premiums is $57 (60% of $95) each payday. To determine the premiums you would’ve paid for this employee during the tax year if the employee had enrolled in an average premium plan, multiply the number of pay periods during which your employee was enrolled in the health insurance coverage by $57. For example, you would’ve paid $2,964 ($57 × 52) if the employee was enrolled for the entire tax year. You would’ve paid $570 ($57 × 10) if the employee was only enrolled for 10 pay periods. You’ll need an additional set of calculations if the premium amounts changed during the tax year. Column (d), Enrolled Employee Hours of Service Don’t complete column (d) of Worksheet 4 if Form 8941, line 12, is zero. Enter the amount from column (b) of Worksheet 1 for each employee listed in column (a) of Worksheet 4. Worksheet 5. Information Needed To Complete Line 8 (If Line 2 Is More Than 10) 1. Enter the amount from Form 8941, line 7 1. _____ 2. Enter the number from Form 8941, line 2 2. _____ 3. Subtract 10 from line 2 3. _____ 4. Divide line 3 by 15. Enter the result as a decimal (rounded to at least 3 places) 4. _____ 5. Multiply line 1 by line 4 5. _____ 6. Subtract line 5 from line 1. Report this amount on Form 8941, line 8 6. _____ Worksheet 6. Information Needed To Complete Line 9 (If Line 3 Is More Than $28,000) 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 $28,700 from line 3 4. _____ 5. Divide line 4 by $28,700. Enter the result as a decimal (rounded to at least 3 places) 5. _____ 6. Multiply line 2 by line 5 6. _____ 7. Subtract line 6 from line 1. Report this amount on Form 8941, line 9 7. _____ Line 10 Enter the total amount of any state premium subsidies paid and any state tax credits available to you for premiums included on line 4. For details, see State Premium Subsidy and Tax Credit Limitation, earlier. Worksheet 7. Information Needed To Complete Line 14 (If Line 12 Is More Than Zero) 1. Enter the total enrolled employee hours of service from Worksheet 4, column (d) 1. _____ 2. Hours of service per FTE 2. 2,080 3. Divide line 1 by line 2. If the result isn’t a whole number (0, 1, 2, etc.), generally round the result down to the next lowest whole number. For example, round 2.99 down to 2. However, if the result is less than one, enter 1. Report this number on Form 8941, line 14 3. _____ Line 15 Enter any credit for small employer health insurance premiums from: Schedule K-1 (Form 1065), box 15 (code P); Schedule K-1 (Form 1120-S), box 13 (code P); Schedule K-1 (Form 1041), box 13 (code G); and Form 1099-PATR, Taxable Distributions Received From Cooperatives, box 12, or other notice of credit allocation. Partnerships, S corporations, cooperatives, estates, trusts, and tax-exempt eligible small employers report the above credits on line 15. All other filers figuring a separate credit on earlier lines also report the above credits on line 15. All others not using earlier lines to figure a separate credit must report the above credits directly on Form 3800, Part lll, line 4h. Line 17 Cooperatives. A cooperative described in section 1381(a) must allocate to its patrons the credit in excess of its tax liability. Therefore, to figure the unused amount of the credit allocated to patrons, the cooperative must first figure its tax liability. While any excess is allocated to patrons, any credit recapture applies as if the cooperative had claimed the entire credit. If the cooperative is subject to the passive activity rules, include on line 15 any credit for small employer health insurance premiums from passive activities disallowed for prior years and carried forward to this year. Complete Form 8810, Corporate Passive Activity Loss and Credit Limitations, to determine the allowed credit that must be allocated to patrons. For details, see the Instructions for Form 8810. Estates and trusts. Allocate the credit on line 16 between the estate or trust and the beneficiaries in the same proportion as income was allocated and enter the beneficiaries’ share on line 17. If the estate or trust is subject to the passive activity rules, include on line 15 any credit for small employer health insurance premiums from passive activities disallowed for prior years and carried forward to this year. Complete Form 8582-CR, Passive Activity Credit Limitations, to determine the allowed credit that must be allocated between the estate or trust and the beneficiaries. For details, see the Instructions for Form 8582-CR. Line 19 Enter the total amount of certain payroll taxes. Payroll taxes, for this purpose, mean only the following taxes. Federal income taxes the tax-exempt employer was required to withhold from employees’ wages in calendar year 2022. Medicare taxes the tax-exempt employer was required to withhold from employees’ wages in calendar year 2022. Medicare taxes the tax-exempt employer was required to pay for calendar year 2022. 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 2022. Alabama County Employee- Only Dependent, Family, etc. Autauga 8,391 23,453 Baldwin 7,241 20,533 Barbour 7,241 20,533 Bibb 6,892 22,250 Blount 6,892 22,250 Bullock 7,241 20,533 Butler 7,241 20,533 Calhoun 6,836 20,924 Chambers 7,241 20,533 Cherokee 7,241 20,533 Chilton 6,892 22,250 Choctaw 7,241 20,533 Clarke 7,241 20,533 Clay 7,241 20,533 Cleburne 7,241 20,533 Coffee 7,241 20,533 Colbert 8,701 22,158 Conecuh 7,241 20,533 Coosa 7,241 20,533 Covington 7,241 20,533 Crenshaw 7,241 20,533 Cullman 7,241 20,533 Dale 7,241 20,533 Dallas 7,241 20,533 DeKalb 7,241 20,533 Elmore 8,391 23,453 Escambia 7,241 20,533 Etowah 6,539 22,226 Fayette 7,241 20,533 Franklin 7,241 20,533 Geneva 7,505 22,014 Greene 7,665 21,879 Hale 7,665 21,879 Henry 7,505 22,014 Houston 7,505 22,014 Jackson 7,241 20,533 Jefferson 6,892 22,250 Lamar 7,241 20,533 Lauderdale 8,701 22,158 Lawrence 7,893 19,596 Lee 6,396 18,677 Limestone 7,165 23,301 Lowndes 8,391 23,453 Macon 7,241 20,533 Madison 7,165 23,301 Marengo 7,241 20,533 Marion 7,241 20,533 Marshall 7,241 20,533 Mobile 7,468 22,163 Monroe 7,241 20,533 Montgomery 8,391 23,453 Morgan 7,893 19,596 Perry 7,241 20,533 Pickens 7,241 20,533 Pike 7,241 20,533 Randolph 7,241 20,533 Russell 7,210 21,092 Shelby 6,892 22,250 St. Clair 6,892 22,250 Sumter 7,241 20,533 Talladega 7,241 20,533 Tallapoosa 7,241 20,533 Tuscaloosa 7,665 21,879 Walker 6,892 22,250 Washington 7,241 20,533 Wilcox 7,241 20,533 Winston 7,241 20,533 Alaska County Employee- Only Dependent, Family, etc. Aleutians East 12,011 27,855 Aleutians West 12,011 27,855 Anchorage 11,303 28,132 Bethel 11,303 28,132 Bristol Bay 12,011 27,855 Denali 12,011 27,855 Dillingham 11,303 28,132 Fairbanks North Star 12,011 27,855 Haines 11,771 28,522 Hoonah-Angoon 11,771 28,522 Juneau 11,771 28,522 Kenai Peninsula 12,011 27,855 Ketchikan Gateway 11,771 28,522 Kodiak Island 12,011 27,855 Lake and Peninsula 12,011 27,855 Matanuska Susitna 12,011 27,855 Nome 12,011 27,855 North Slope 12,011 27,855 Northwest Arctic 12,011 27,855 Petersburg 11,771 28,522 Prince of Wales-Hyder 11,771 28,522 Sitka 11,771 28,522 Skagway 11,771 28,522 Southeast Fairbanks 12,011 27,855 Valdez Cordova 11,303 28,132 Wade Hampton 12,011 27,855 Wrangell City and Borough 11,771 28,522 Yakutat 12,011 27,855 Yukon Koyukuk 12,011 27,855 Arizona County Employee- Only Dependent, Family, etc. Apache 8,205 23,802 Cochise 7,086 21,495 Coconino 8,205 23,802 Gila 7,189 20,592 Graham 7,086 21,495 Greenlee 7,086 21,495 La Paz 8,893 24,548 Maricopa 7,176 22,558 Mohave 8,205 23,802 Navajo 8,205 23,802 Pima 7,513 21,227 Pinal 7,189 20,592 Santa Cruz 7,513 21,227 Yavapai 7,321 21,670 Yuma 8,893 24,548 Arkansas County Employee- Only Dependent, Family, etc. Arkansas 7,069 16,975 Ashley 7,069 16,975 Baxter 6,721 21,429 Benton 6,721 21,429 Boone 6,721 21,429 Bradley 7,069 16,975 Calhoun 7,009 23,029 Carroll 6,721 21,429 Chicot 7,069 16,975 Clark 5,177 18,872 Clay 6,792 21,560 Cleburne 6,353 17,802 Cleveland 7,069 16,975 Columbia 7,009 23,029 Conway 6,353 17,802 Craighead 6,792 21,560 Crawford 6,120 21,788 Crittenden 6,792 21,560 Cross 6,792 21,560 Dallas 7,069 16,975 Desha 7,069 16,975 Drew 7,069 16,975 Faulkner 6,353 17,802 Franklin 6,120 21,788 Fulton 6,792 21,560 Garland 5,177 18,872 Grant 6,353 17,802 Greene 6,792 21,560 Hempstead 7,009 23,029 Hot Spring 5,177 18,872 Howard 7,009 23,029 Independence 6,792 21,560 Izard 6,792 21,560 Jackson 6,792 21,560 Jefferson 7,069 16,975 Johnson 6,120 21,788 Lafayette 7,009 23,029 Lawrence 6,792 21,560 Lee 7,069 16,975 Lincoln 7,069 16,975 Little River 7,009 23,029 Logan 6,120 21,788 Lonoke 6,353 17,802 Madison 6,721 21,429 Marion 6,721 21,429 Miller 7,009 23,029 Mississippi 6,792 21,560 Monroe 7,069 16,975 Montgomery 5,177 18,872 Nevada 7,009 23,029 Newton 6,721 21,429 Ouachita 7,009 23,029 Perry 6,353 17,802 Phillips 7,069 16,975 Pike 5,177 18,872 Poinsett 6,792 21,560 Polk 6,120 21,788 Pope 6,353 17,802 Prairie 6,353 17,802 Pulaski 6,353 17,802 Randolph 6,792 21,560 Saline 6,353 17,802 Scott 6,120 21,788 Searcy 6,721 21,429 Sebastian 6,120 21,788 Sevier 7,009 23,029 Sharp 6,792 21,560 St. Francis 6,792 21,560 Stone 6,792 21,560 Union 7,009 23,029 Van Buren 6,353 17,802 Washington 6,721 21,429 White 6,353 17,802 Woodruff 6,792 21,560 Yell 6,353 17,802 California County Employee- Only Dependent, Family, etc. Alameda 9,991 26,876 Alpine 9,825 23,668 Amador 9,825 23,668 Butte 9,825 23,668 Calaveras 9,825 23,668 Colusa 9,825 23,668 Contra Costa 9,461 26,914 Del Norte 9,825 23,668 El Dorado 8,099 24,093 Fresno 8,250 25,788 Glenn 9,825 23,668 Humboldt 9,825 23,668 Imperial 7,920 22,422 Inyo 7,920 22,422 Kern 8,576 20,242 Kings 8,250 25,788 Lake 9,825 23,668 Lassen 9,825 23,668 Los Angeles 8,516 24,150 Madera 8,250 25,788 Marin 8,407 22,859 Mariposa 9,008 24,693 Mendocino 9,825 23,668 Merced 9,008 24,693 Modoc 9,825 23,668 Mono 7,920 22,422 Monterey 9,395 26,386 Napa 8,407 22,859 Nevada 9,825 23,668 Orange 9,098 26,021 Placer 8,099 24,093 Plumas 9,825 23,668 Riverside 8,823 24,188 Sacramento 8,099 24,093 San Benito 9,395 26,386 San Bernardino 8,823 24,188 San Diego 7,595 19,698 San Francisco 9,194 32,092 San Joaquin 9,008 24,693 San Luis Obispo 8,551 25,169 San Mateo 10,893 30,804 Santa Barbara 8,551 25,169 Santa Clara 9,709 28,911 Santa Cruz 9,395 26,386 Shasta 9,825 23,668 Sierra 9,825 23,668 Siskiyou 9,825 23,668 Solano 8,407 22,859 Sonoma 8,407 22,859 Stanislaus 9,008 24,693 Sutter 9,825 23,668 Tehama 9,825 23,668 Trinity 9,825 23,668 Tulare 9,008 24,693 Tuolumne 9,825 23,668 Ventura 8,551 25,169 Yolo 8,099 24,093 Yuba 9,825 23,668 Colorado County Employee- Only Dependent, Family, etc. Adams 7,411 21,656 Alamosa 8,633 23,653 Arapahoe 7,411 21,656 Archuleta 8,143 24,827 Baca 8,633 23,653 Bent 8,633 23,653 Boulder 7,775 22,089 Broomfield 7,411 21,656 Chaffee 8,633 23,653 Cheyenne 8,633 23,653 Clear Creek 7,411 21,656 Conejos 8,633 23,653 Costilla 8,633 23,653 Crowley 8,633 23,653 Custer 8,633 23,653 Delta 8,143 24,827 Denver 7,411 21,656 Dolores 8,143 24,827 Douglas 7,411 21,656 Eagle 7,932 24,678 El Paso 6,583 22,503 Elbert 7,411 21,656 Fremont 8,633 23,653 Garfield 7,932 24,678 Gilpin 7,411 21,656 Grand 8,143 24,827 Gunnison 8,143 24,827 Hinsdale 8,143 24,827 Huerfano 8,633 23,653 Jackson 8,143 24,827 Jefferson 7,411 21,656 Kiowa 8,633 23,653 Kit Carson 8,633 23,653 La Plata 8,143 24,827 Lake 8,143 24,827 Larimer 8,694 19,692 Las Animas 8,633 23,653 Lincoln 8,633 23,653 Logan 6,930 21,955 Mesa 8,998 21,727 Mineral 8,633 23,653 Moffat 8,143 24,827 Montezuma 8,143 24,827 Montrose 8,143 24,827 Morgan 6,930 21,955 Otero 8,633 23,653 Ouray 8,143 24,827 Park 7,411 21,656 Phillips 6,930 21,955 Pitkin 7,932 24,678 Prowers 8,633 23,653 Pueblo 6,993 18,542 Rio Blanco 8,143 24,827 Rio Grande 8,633 23,653 Routt 8,143 24,827 Saguache 8,633 23,653 San Juan 8,143 24,827 San Miguel 8,143 24,827 Sedgwick 6,930 21,955 Summit 7,932 24,678 Teller 6,583 22,503 Washington 6,930 21,955 Weld 8,306 26,016 Yuma 6,930 21,955 Connecticut County Employee- Only Dependent, Family, etc. Fairfield 9,528 29,578 Hartford 9,002 26,680 Litchfield 8,527 28,343 Middlesex 8,672 27,077 New Haven 9,794 29,443 New London 8,729 25,572 Tolland 8,001 22,920 Windham 8,445 31,760 Delaware County Employee- Only Dependent, Family, etc. All 8,846 23,764 District of Columbia County Employee- Only Dependent, Family, etc. All 9,368 28,176 Florida County Employee- Only Dependent, Family, etc. Alachua 8,141 22,734 Baker 7,672 22,501 Bay 7,455 21,468 Bradford 7,492 23,023 Brevard 8,106 22,087 Broward 7,922 23,328 Calhoun 7,738 22,571 Charlotte 8,533 25,787 Citrus 7,611 21,534 Clay 7,120 22,922 Collier 7,988 29,682 Columbia 8,265 24,544 DeSoto 7,651 23,403 Dixie 7,677 21,209 Duval 7,299 22,097 Escambia 7,892 21,756 Flagler 8,191 22,670 Franklin 7,622 23,949 Gadsden 7,421 23,387 Gilchrist 7,198 22,553 Glades 8,083 25,093 Gulf 8,395 23,946 Hamilton 7,602 22,503 Hardee 7,526 20,987 Hendry 8,388 24,714 Hernando 7,904 23,493 Highlands 8,138 25,498 Hillsborough 7,740 25,008 Holmes 7,599 22,612 Indian River 7,343 21,289 Jackson 7,067 20,719 Jefferson 8,243 22,557 Lafayette 7,669 21,405 Lake 8,596 24,889 Lee 7,413 22,838 Leon 9,230 28,653 Levy 7,368 23,288 Liberty 7,425 22,899 Madison 8,248 23,532 Manatee 7,718 21,046 Marion 6,342 20,829 Martin 8,016 24,627 Miami-Dade 8,031 24,816 Monroe 8,436 25,476 Nassau 8,332 20,919 Okaloosa 8,059 28,477 Okeechobee 8,465 24,963 Orange 7,953 20,908 Osceola 8,438 24,353 Palm Beach 8,603 28,912 Pasco 7,525 22,543 Pinellas 7,005 22,139 Polk 7,777 22,081 Putnam 7,723 23,177 Santa Rosa 7,366 20,819 Sarasota 6,965 21,644 Seminole 7,715 20,590 St. Johns 10,257 27,879 St. Lucie 7,591 21,601 Sumter 7,862 24,206 Suwannee 7,168 22,810 Taylor 8,601 24,552 Union 7,765 23,505 Volusia 8,121 20,111 Wakulla 7,275 23,347 Walton 7,767 21,234 Washington 7,836 23,329 Georgia County Employee- Only Dependent, Family, etc. Appling 10,583 27,444 Atkinson 7,649 20,446 Bacon 7,155 21,075 Baker 8,085 23,360 Baldwin 8,673 22,584 Banks 8,299 22,594 Barrow 9,031 21,237 Bartow 7,850 20,580 Ben Hill 8,599 24,744 Berrien 8,599 24,744 Bibb 8,545 18,181 Bleckley 8,545 18,181 Brantley 7,155 21,075 Brooks 8,599 24,744 Bryan 10,583 27,444 Bulloch 10,583 27,444 Burke 8,071 18,720 Butts 7,850 20,580 Calhoun 8,085 23,360 Camden 7,155 21,075 Candler 10,583 27,444 Carroll 8,130 23,051 Catoosa 7,913 21,989 Charlton 7,155 21,075 Chatham 10,583 27,444 Chattahoochee 7,316 18,862 Chattooga 8,654 22,271 Cherokee 7,850 20,580 Clarke 9,031 21,237 Clay 8,085 23,360 Clayton 7,850 20,580 Clinch 8,599 24,744 Cobb 7,850 20,580 Coffee 7,649 20,446 Colquitt 8,599 24,744 Columbia 8,071 18,720 Cook 8,599 24,744 Coweta 7,850 20,580 Crawford 8,545 18,181 Crisp 8,085 23,360 Dade 7,913 21,989 Dawson 8,299 22,594 Decatur 8,599 24,744 DeKalb 7,850 20,580 Dodge 8,545 18,181 Dooly 8,545 18,181 Dougherty 8,085 23,360 Douglas 7,850 20,580 Early 8,599 24,744 Echols 8,599 24,744 Effingham 10,583 27,444 Elbert 9,031 21,237 Emanuel 8,071 18,720 Evans 10,583 27,444 Fannin 7,946 21,682 Fayette 7,850 20,580 Floyd 8,654 22,271 Forsyth 7,850 20,580 Franklin 8,299 22,594 Fulton 7,850 20,580 Gilmer 8,654 22,271 Glascock 8,071 18,720 Glynn 7,155 21,075 Gordon 8,654 22,271 Grady 8,599 24,744 Greene 9,031 21,237 Gwinnett 7,850 20,580 Habersham 8,299 22,594 Hall 8,299 22,594 Hancock 8,673 22,584 Haralson 8,130 23,051 Harris 7,316 18,862 Hart 8,299 22,594 Heard 8,130 23,051 Henry 7,850 20,580 Houston 8,545 18,181 Irwin 8,599 24,744 Jackson 9,031 21,237 Jasper 7,850 20,580 Jeff Davis 7,649 20,446 Jefferson 8,071 18,720 Jenkins 8,071 18,720 Johnson 7,649 20,446 Jones 8,545 18,181 Lamar 7,850 20,580 Lanier 8,599 24,744 Laurens 7,649 20,446 Lee 8,085 23,360 Liberty 10,583 27,444 Lincoln 8,071 18,720 Long 10,583 27,444 Lowndes 8,599 24,744 Lumpkin 8,299 22,594 Macon 7,316 18,862 Madison 9,031 21,237 Marion 7,316 18,862 McDuffie 8,071 18,720 McIntosh 7,155 21,075 Meriwether 7,316 18,862 Miller 8,599 24,744 Mitchell 8,085 23,360 Monroe 8,545 18,181 Montgomery 7,649 20,446 Morgan 9,031 21,237 Murray 7,946 21,682 Muscogee 7,316 18,862 Newton 7,850 20,580 Oconee 9,031 21,237 Oglethorpe 9,031 21,237 Paulding 7,850 20,580 Peach 8,545 18,181 Pickens 8,654 22,271 Pierce 7,155 21,075 Pike 7,850 20,580 Polk 8,654 22,271 Pulaski 8,545 18,181 Putnam 8,545 18,181 Quitman 7,316 18,862 Rabun 8,299 22,594 Randolph 8,085 23,360 Richmond 8,071 18,720 Rockdale 7,850 20,580 Schley 8,085 23,360 Screven 10,583 27,444 Seminole 8,599 24,744 Spalding 7,850 20,580 Stephens 8,299 22,594 Stewart 7,316 18,862 Sumter 8,085 23,360 Talbot 7,316 18,862 Taliaferro 8,071 18,720 Tattnall 10,583 27,444 Taylor 7,316 18,862 Telfair 7,649 20,446 Terrell 8,085 23,360 Thomas 8,599 24,744 Tift 8,599 24,744 Toombs 7,649 20,446 Towns 8,299 22,594 Treutlen 7,649 20,446 Troup 7,316 18,862 Turner 8,599 24,744 Twiggs 8,545 18,181 Union 8,299 22,594 Upson 7,316 18,862 Walker 7,913 21,989 Walton 7,850 20,580 Ware 7,155 21,075 Warren 8,071 18,720 Washington 8,673 22,584 Wayne 7,155 21,075 Webster 7,316 18,862 Wheeler 7,649 20,446 White 8,299 22,594 Whitfield 7,946 21,682 Wilcox 8,545 18,181 Wilkes 8,071 18,720 Wilkinson 8,673 22,584 Worth 8,085 23,360 Hawaii County Employee- Only Dependent, Family, etc. All 7,628 21,523 Idaho County Employee- Only Dependent, Family, etc. Ada 6,877 17,159 Adams 6,184 17,428 Bannock 8,437 18,200 Bear Lake 8,437 18,200 Benewah 7,005 16,093 Bingham 8,437 18,200 Blaine 6,228 18,948 Boise 6,184 17,428 Bonner 7,005 16,093 Bonneville 7,765 20,506 Boundary 7,005 16,093 Butte 8,437 18,200 Camas 6,228 18,948 Canyon 6,184 17,428 Caribou 8,437 18,200 Cassia 6,228 18,948 Clark 7,765 20,506 Clearwater 8,172 19,086 Custer 8,437 18,200 Elmore 6,184 17,428 Franklin 8,437 18,200 Fremont 7,765 20,506 Gem 6,184 17,428 Gooding 6,228 18,948 Idaho 8,172 19,086 Jefferson 7,765 20,506 Jerome 6,228 18,948 Kootenai 7,005 16,093 Latah 7,005 16,093 Lemhi 7,765 20,506 Lewis 8,172 19,086 Lincoln 6,228 18,948 Madison 7,765 20,506 Minidoka 6,228 18,948 Nez Perce 8,172 19,086 Oneida 8,437 18,200 Owyhee 6,184 17,428 Payette 6,184 17,428 Power 8,437 18,200 Shoshone 7,005 16,093 Teton 7,765 20,506 Twin Falls 6,228 18,948 Valley 6,184 17,428 Washington 6,184 17,428 Illinois County Employee- Only Dependent, Family, etc. Adams 8,465 19,139 Alexander 9,777 25,949 Bond 8,629 23,248 Boone 8,972 22,362 Brown 8,465 19,139 Bureau 7,958 20,419 Calhoun 8,629 23,248 Carroll 8,972 22,362 Cass 8,465 19,139 Champaign 9,646 23,421 Christian 8,465 19,139 Clark 9,646 23,421 Clay 9,777 25,949 Clinton 8,629 23,248 Coles 9,646 23,421 Cook 8,729 23,937 Crawford 9,777 25,949 Cumberland 9,646 23,421 DeKalb 8,972 22,362 DeWitt 9,902 24,851 Douglas 9,646 23,421 DuPage 8,977 24,388 Edgar 9,646 23,421 Edwards 9,777 25,949 Effingham 9,777 25,949 Fayette 9,777 25,949 Ford 9,646 23,421 Franklin 9,777 25,949 Fulton 8,720 21,322 Gallatin 9,777 25,949 Greene 8,629 23,248 Grundy 9,101 20,461 Hamilton 9,777 25,949 Hancock 7,958 20,419 Hardin 9,777 25,949 Henderson 7,958 20,419 Henry 7,958 20,419 Iroquois 9,646 23,421 Jackson 9,777 25,949 Jasper 9,777 25,949 Jefferson 9,777 25,949 Jersey 8,629 23,248 Jo Daviess 8,972 22,362 Johnson 9,777 25,949 Kane 8,977 24,388 Kankakee 9,101 20,461 Kendall 9,101 20,461 Knox 8,720 21,322 Lake 8,029 24,199 LaSalle 8,720 21,322 Lawrence 9,777 25,949 Lee 8,972 22,362 Livingston 9,902 24,851 Logan 8,465 19,139 Macon 8,465 19,139 Macoupin 8,629 23,248 Madison 8,482 20,961 Marion 9,777 25,949 Marshall 8,720 21,322 Mason 8,465 19,139 Massac 9,777 25,949 McDonough 8,720 21,322 McHenry 8,029 24,199 McLean 9,902 24,851 Menard 8,465 19,139 Mercer 7,958 20,419 Monroe 8,482 20,961 Montgomery 8,629 23,248 Morgan 8,465 19,139 Moultrie 8,465 19,139 Ogle 8,972 22,362 Peoria 8,720 21,322 Perry 9,777 25,949 Piatt 9,646 23,421 Pike 8,465 19,139 Pope 9,777 25,949 Pulaski 9,777 25,949 Putnam 8,720 21,322 Randolph 8,629 23,248 Richland 9,777 25,949 Rock Island 7,958 20,419 Saline 9,777 25,949 Sangamon 8,465 19,139 Schuyler 8,465 19,139 Scott 8,465 19,139 Shelby 8,465 19,139 St. Clair 8,482 20,961 Stark 8,720 21,322 Stephenson 8,972 22,362 Tazewell 8,720 21,322 Union 9,777 25,949 Vermilion 9,646 23,421 Wabash 9,777 25,949 Warren 7,958 20,419 Washington 8,629 23,248 Wayne 9,777 25,949 White 9,777 25,949 Whiteside 7,958 20,419 Will 9,101 20,461 Williamson 9,777 25,949 Winnebago 8,972 22,362 Woodford 8,720 21,322 Indiana County Employee- Only Dependent, Family, etc. Adams 7,478 23,214 Allen 8,107 24,189 Bartholomew 7,972 22,560 Benton 8,516 25,391 Blackford 8,548 21,898 Boone 8,202 25,255 Brown 8,081 26,309 Carroll 8,176 26,016 Cass 8,166 21,199 Clark 7,522 21,081 Clay 7,068 22,156 Clinton 8,176 26,016 Crawford 7,522 21,081 Daviess 8,249 25,780 Dearborn 8,906 24,245 Decatur 7,972 22,560 DeKalb 7,478 23,214 Delaware 8,548 21,898 Dubois 8,249 25,780 Elkhart 8,340 22,494 Fayette 7,510 22,139 Floyd 7,522 21,081 Fountain 8,176 26,016 Franklin 8,906 24,245 Fulton 8,166 21,199 Gibson 9,588 24,463 Grant 8,548 21,898 Greene 8,249 25,780 Hamilton 8,202 25,255 Hancock 7,510 22,139 Harrison 7,522 21,081 Hendricks 8,202 25,255 Henry 7,510 22,139 Howard 8,166 21,199 Huntington 7,478 23,214 Jackson 7,972 22,560 Jasper 8,516 25,391 Jay 8,548 21,898 Jefferson 7,522 21,081 Jennings 7,972 22,560 Johnson 8,081 26,309 Knox 8,249 25,780 Kosciusko 8,340 22,494 LaGrange 7,478 23,214 Lake 8,474 22,352 LaPorte 8,474 22,352 Lawrence 8,081 26,309 Madison 7,510 22,139 Marion 8,202 25,255 Marshall 8,340 22,494 Martin 8,249 25,780 Miami 8,166 21,199 Monroe 8,081 26,309 Montgomery 8,176 26,016 Morgan 8,202 25,255 Newton 8,516 25,391 Noble 7,478 23,214 Ohio 8,906 24,245 Orange 8,249 25,780 Owen 8,081 26,309 Parke 7,068 22,156 Perry 8,249 25,780 Pike 8,249 25,780 Porter 8,474 22,352 Posey 9,588 24,463 Pulaski 8,166 21,199 Putnam 8,176 26,016 Randolph 8,548 21,898 Ripley 8,906 24,245 Rush 7,972 22,560 Scott 7,522 21,081 Shelby 8,202 25,255 Spencer 8,249 25,780 St. Joseph 8,340 22,494 Starke 8,340 22,494 Steuben 7,478 23,214 Sullivan 7,068 22,156 Switzerland 8,906 24,245 Tippecanoe 8,176 26,016 Tipton 8,176 26,016 Union 7,510 22,139 Vanderburgh 9,588 24,463 Vermillion 7,068 22,156 Vigo 7,068 22,156 Wabash 7,478 23,214 Warren 8,516 25,391 Warrick 9,588 24,463 Washington 7,522 21,081 Wayne 7,510 22,139 Wells 7,478 23,214 White 8,516 25,391 Whitley 7,478 23,214 Iowa County Employee- Only Dependent, Family, etc. Adair 8,697 21,249 Adams 8,697 21,249 Allamakee 7,445 21,955 Appanoose 7,311 19,465 Audubon 8,697 21,249 Benton 7,127 21,569 Black Hawk 7,127 21,569 Boone 6,451 20,188 Bremer 7,445 21,955 Buchanan 7,127 21,569 Buena Vista 8,032 22,897 Butler 7,445 21,955 Calhoun 6,451 20,188 Carroll 6,451 20,188 Cass 8,697 21,249 Cedar 7,127 21,569 Cerro Gordo 7,445 21,955 Cherokee 8,032 22,897 Chickasaw 7,445 21,955 Clarke 8,697 21,249 Clay 8,032 22,897 Clayton 7,127 21,569 Clinton 7,127 21,569 Crawford 8,032 22,897 Dallas 7,095 22,233 Davis 7,311 19,465 Decatur 8,697 21,249 Delaware 7,127 21,569 Des Moines 7,311 19,465 Dickinson 8,032 22,897 Dubuque 7,127 21,569 Emmet 7,445 21,955 Fayette 7,445 21,955 Floyd 7,445 21,955 Franklin 7,445 21,955 Fremont 8,697 21,249 Greene 6,451 20,188 Grundy 6,451 20,188 Guthrie 8,697 21,249 Hamilton 6,451 20,188 Hancock 7,445 21,955 Hardin 6,451 20,188 Harrison 8,697 21,249 Henry 7,311 19,465 Howard 7,445 21,955 Humboldt 7,445 21,955 Ida 8,032 22,897 Iowa 7,127 21,569 Jackson 7,127 21,569 Jasper 7,095 22,233 Jefferson 7,311 19,465 Johnson 7,127 21,569 Jones 7,127 21,569 Keokuk 7,311 19,465 Kossuth 7,445 21,955 Lee 7,311 19,465 Linn 7,127 21,569 Louisa 7,311 19,465 Lucas 7,311 19,465 Lyon 8,032 22,897 Madison 7,095 22,233 Mahaska 7,311 19,465 Marion 7,095 22,233 Marshall 6,451 20,188 Mills 8,697 21,249 Mitchell 7,445 21,955 Monona 8,032 22,897 Monroe 7,311 19,465 Montgomery 8,697 21,249 Muscatine 7,311 19,465 O'Brien 8,032 22,897 Osceola 8,032 22,897 Page 8,697 21,249 Palo Alto 8,032 22,897 Plymouth 8,032 22,897 Pocahontas 8,032 22,897 Polk 7,095 22,233 Pottawattamie 8,697 21,249 Poweshiek 6,451 20,188 Ringgold 8,697 21,249 Sac 8,032 22,897 Scott 7,127 21,569 Shelby 8,697 21,249 Sioux 8,032 22,897 Story 6,451 20,188 Tama 6,451 20,188 Taylor 8,697 21,249 Union 8,697 21,249 Van Buren 7,311 19,465 Wapello 7,311 19,465 Warren 7,095 22,233 Washington 7,311 19,465 Wayne 7,311 19,465 Webster 6,451 20,188 Winnebago 7,445 21,955 Winneshiek 7,445 21,955 Woodbury 8,032 22,897 Worth 7,445 21,955 Wright 7,445 21,955 Kansas County Employee- Only Dependent, Family, etc. Allen 7,646 19,378 Anderson 7,004 19,947 Atchison 7,004 19,947 Barber 6,516 20,210 Barton 7,246 21,412 Bourbon 7,646 19,378 Brown 7,004 19,947 Butler 6,660 18,161 Chase 6,660 18,161 Chautauqua 6,660 18,161 Cherokee 7,646 19,378 Cheyenne 7,246 21,412 Clark 6,516 20,210 Clay 6,556 17,604 Cloud 6,556 17,604 Coffey 7,004 19,947 Comanche 6,516 20,210 Cowley 6,660 18,161 Crawford 7,646 19,378 Decatur 7,246 21,412 Dickinson 6,556 17,604 Doniphan 7,004 19,947 Douglas 7,004 19,947 Edwards 6,516 20,210 Elk 6,660 18,161 Ellis 7,246 21,412 Ellsworth 6,556 17,604 Finney 6,516 20,210 Ford 6,516 20,210 Franklin 7,004 19,947 Geary 6,556 17,604 Gove 7,246 21,412 Graham 7,246 21,412 Grant 6,516 20,210 Gray 6,516 20,210 Greeley 7,246 21,412 Greenwood 6,660 18,161 Hamilton 6,516 20,210 Harper 6,660 18,161 Harvey 6,660 18,161 Haskell 6,516 20,210 Hodgeman 6,516 20,210 Jackson 7,004 19,947 Jefferson 7,004 19,947 Jewell 6,556 17,604 Johnson 7,490 20,490 Kearny 6,516 20,210 Kingman 6,660 18,161 Kiowa 6,516 20,210 Labette 7,646 19,378 Lane 7,246 21,412 Leavenworth 7,490 20,490 Lincoln 6,556 17,604 Linn 7,004 19,947 Logan 7,246 21,412 Lyon 7,004 19,947 Marion 6,660 18,161 Marshall 7,004 19,947 McPherson 6,660 18,161 Meade 6,516 20,210 Miami 7,490 20,490 Mitchell 6,556 17,604 Montgomery 6,660 18,161 Morris 6,556 17,604 Morton 6,516 20,210 Nemaha 7,004 19,947 Neosho 7,646 19,378 Ness 7,246 21,412 Norton 7,246 21,412 Osage 7,004 19,947 Osborne 7,246 21,412 Ottawa 6,556 17,604 Pawnee 6,516 20,210 Phillips 7,246 21,412 Pottawatomie 7,004 19,947 Pratt 6,516 20,210 Rawlins 7,246 21,412 Reno 6,660 18,161 Republic 6,556 17,604 Rice 6,660 18,161 Riley 6,556 17,604 Rooks 7,246 21,412 Rush 7,246 21,412 Russell 7,246 21,412 Saline 6,556 17,604 Scott 7,246 21,412 Sedgwick 6,660 18,161 Seward 6,516 20,210 Shawnee 7,004 19,947 Sheridan 7,246 21,412 Sherman 7,246 21,412 Smith 7,246 21,412 Stafford 6,516 20,210 Stanton 6,516 20,210 Stevens 6,516 20,210 Sumner 6,660 18,161 Thomas 7,246 21,412 Trego 7,246 21,412 Wabaunsee 7,004 19,947 Wallace 7,246 21,412 Washington 6,556 17,604 Wichita 7,246 21,412 Wilson 6,660 18,161 Woodson 7,646 19,378 Wyandotte 7,490 20,490 Kentucky County Employee- Only Dependent, Family, etc. Adair 7,995 23,900 Allen 7,995 23,900 Anderson 6,923 19,939 Ballard 9,237 20,839 Barren 7,995 23,900 Bath 7,608 22,247 Bell 8,511 22,079 Boone 6,646 20,870 Bourbon 6,923 19,939 Boyd 7,608 22,247 Boyle 6,923 19,939 Bracken 7,608 22,247 Breathitt 8,511 22,079 Breckinridge 7,219 20,093 Bullitt 7,219 20,093 Butler 7,995 23,900 Caldwell 9,237 20,839 Calloway 9,237 20,839 Campbell 6,646 20,870 Carlisle 9,237 20,839 Carroll 7,219 20,093 Carter 7,608 22,247 Casey 7,995 23,900 Christian 8,681 22,562 Clark 6,923 19,939 Clay 8,511 22,079 Clinton 7,995 23,900 Crittenden 9,237 20,839 Cumberland 7,995 23,900 Daviess 8,681 22,562 Edmonson 7,995 23,900 Elliott 7,608 22,247 Estill 6,923 19,939 Fayette 6,923 19,939 Fleming 7,608 22,247 Floyd 8,511 22,079 Franklin 6,923 19,939 Fulton 9,237 20,839 Gallatin 6,646 20,870 Garrard 6,923 19,939 Grant 6,646 20,870 Graves 9,237 20,839 Grayson 7,219 20,093 Green 7,995 23,900 Greenup 7,608 22,247 Hancock 8,681 22,562 Hardin 7,219 20,093 Harlan 8,511 22,079 Harrison 6,923 19,939 Hart 7,995 23,900 Henderson 8,681 22,562 Henry 7,219 20,093 Hickman 9,237 20,839 Hopkins 8,681 22,562 Jackson 6,923 19,939 Jefferson 7,219 20,093 Jessamine 6,923 19,939 Johnson 8,511 22,079 Kenton 6,646 20,870 Knott 8,511 22,079 Knox 8,511 22,079 LaRue 7,219 20,093 Laurel 8,511 22,079 Lawrence 7,608 22,247 Lee 8,511 22,079 Leslie 8,511 22,079 Letcher 8,511 22,079 Lewis 7,608 22,247 Lincoln 6,923 19,939 Livingston 9,237 20,839 Logan 7,995 23,900 Lyon 9,237 20,839 Madison 6,923 19,939 Magoffin 8,511 22,079 Marion 7,219 20,093 Marshall 9,237 20,839 Martin 8,511 22,079 Mason 7,608 22,247 McCracken 9,237 20,839 McCreary 7,995 23,900 McLean 8,681 22,562 Meade 7,219 20,093 Menifee 7,608 22,247 Mercer 6,923 19,939 Metcalfe 7,995 23,900 Monroe 7,995 23,900 Montgomery 6,923 19,939 Morgan 7,608 22,247 Muhlenberg 8,681 22,562 Nelson 7,219 20,093 Nicholas 6,923 19,939 Ohio 8,681 22,562 Oldham 7,219 20,093 Owen 6,923 19,939 Owsley 8,511 22,079 Pendleton 6,646 20,870 Perry 8,511 22,079 Pike 8,511 22,079 Powell 6,923 19,939 Pulaski 7,995 23,900 Robertson 7,608 22,247 Rockcastle 6,923 19,939 Rowan 7,608 22,247 Russell 7,995 23,900 Scott 6,923 19,939 Shelby 7,219 20,093 Simpson 7,995 23,900 Spencer 7,219 20,093 Taylor 7,995 23,900 Todd 8,681 22,562 Trigg 8,681 22,562 Trimble 7,219 20,093 Union 8,681 22,562 Warren 7,995 23,900 Washington 7,219 20,093 Wayne 7,995 23,900 Webster 8,681 22,562 Whitley 8,511 22,079 Wolfe 8,511 22,079 Woodford 6,923 19,939 Louisiana Parish Employee- Only Dependent, Family, etc. Acadia 7,541 20,453 Allen 8,459 21,861 Ascension 8,072 21,892 Assumption 7,692 20,542 Avoyelles 8,797 21,078 Beauregard 8,459 21,861 Bienville 7,834 20,233 Bossier 7,834 20,233 Caddo 7,834 20,233 Calcasieu 8,459 21,861 Caldwell 8,275 20,521 Cameron 8,459 21,861 Catahoula 8,797 21,078 Claiborne 7,834 20,233 Concordia 8,797 21,078 DeSoto 7,834 20,233 East Baton Rouge 8,072 21,892 East Carroll 8,275 20,521 East Feliciana 8,072 21,892 Evangeline 7,541 20,453 Franklin 8,275 20,521 Grant 8,797 21,078 Iberia 7,541 20,453 Iberville 8,072 21,892 Jackson 8,275 20,521 Jefferson 7,665 21,666 Jefferson Davis 8,459 21,861 Lafayette 7,541 20,453 Lafourche 7,692 20,542 LaSalle 8,797 21,078 Lincoln 8,275 20,521 Livingston 8,072 21,892 Madison 8,275 20,521 Morehouse 8,275 20,521 Natchitoches 7,834 20,233 Orleans 7,665 21,666 Ouachita 8,275 20,521 Plaquemines 7,665 21,666 Pointe Coupee 8,072 21,892 Rapides 8,797 21,078 Red River 7,834 20,233 Richland 8,275 20,521 Sabine 7,834 20,233 St. Bernard 7,665 21,666 St. Charles 7,665 21,666 St. Helena 8,072 21,892 St. James 7,665 21,666 St. John Baptist 7,665 21,666 St. Landry 7,541 20,453 St. Martin 7,541 20,453 St. Mary 7,541 20,453 St. Tammany 7,665 21,666 Tangipahoa 8,072 21,892 Tensas 8,275 20,521 Terrebonne 7,692 20,542 Union 8,275 20,521 Vermilion 7,541 20,453 Vernon 8,797 21,078 Washington 8,072 21,892 Webster 7,834 20,233 West Baton Rouge 8,072 21,892 West Carroll 8,275 20,521 West Feliciana 8,072 21,892 Winn 8,797 21,078 Maine County Employee- Only Dependent, Family, etc. Androscoggin 7,935 20,534 Aroostook 9,703 24,940 Cumberland 7,655 22,574 Franklin 7,935 20,534 Hancock 9,703 24,940 Kennebec 7,153 19,633 Knox 7,153 19,633 Lincoln 7,153 19,633 Oxford 7,153 19,633 Penobscot 7,935 20,534 Piscataquis 7,935 20,534 Sagadahoc 7,655 22,574 Somerset 7,935 20,534 Waldo 7,935 20,534 Washington 9,703 24,940 York 7,655 22,574 Maryland County Employee- Only Dependent, Family, etc. Allegany 7,383 21,882 Anne Arundel 7,409 22,761 Baltimore 7,409 22,761 Baltimore City 7,409 22,761 Calvert 7,678 21,174 Caroline 7,678 21,174 Carroll 7,383 21,882 Cecil 7,678 21,174 Charles 7,678 21,174 Dorchester 7,678 21,174 Frederick 7,383 21,882 Garrett 7,383 21,882 Harford 7,409 22,761 Howard 7,409 22,761 Kent 7,678 21,174 Montgomery 7,640 25,697 Prince George's 7,640 25,697 Queen Anne’s 7,678 21,174 Somerset 7,678 21,174 St. Mary’s 7,678 21,174 Talbot 7,678 21,174 Washington 7,383 21,882 Wicomico 7,678 21,174 Worcester 7,678 21,174 Massachusetts County Employee- Only Dependent, Family, etc. Barnstable 10,057 27,157 Berkshire 7,899 23,163 Bristol 9,361 25,875 Dukes 10,057 27,157 Essex 9,148 24,037 Franklin 7,899 23,163 Hampden 7,899 23,163 Hampshire 7,899 23,163 Middlesex 8,963 26,811 Nantucket 10,057 27,157 Norfolk 8,963 26,811 Plymouth 9,361 25,875 Suffolk 8,963 26,811 Worcester 8,989 24,581 Michigan County Employee- Only Dependent, Family, etc. Alcona 8,510 22,856 Alger 9,363 22,114 Allegan 7,197 21,587 Alpena 8,510 22,856 Antrim 7,203 21,345 Arenac 7,898 20,833 Baraga 9,363 22,114 Barry 7,197 21,587 Bay 7,898 20,833 Benzie 7,203 21,345 Berrien 8,527 24,805 Branch 8,488 22,633 Calhoun 8,488 22,633 Cass 8,527 24,805 Charlevoix 7,203 21,345 Cheboygan 8,510 22,856 Chippewa 8,510 22,856 Clare 7,425 21,232 Clinton 8,521 21,466 Crawford 8,510 22,856 Delta 9,363 22,114 Dickinson 9,363 22,114 Eaton 8,521 21,466 Emmet 7,203 21,345 Genesee 8,060 19,416 Gladwin 7,425 21,232 Gogebic 9,363 22,114 Grand Traverse 7,203 21,345 Gratiot 7,898 20,833 Hillsdale 8,521 21,466 Houghton 9,363 22,114 Huron 8,709 21,559 Ingham 8,521 21,466 Ionia 7,097 21,254 Iosco 8,510 22,856 Iron 9,363 22,114 Isabella 7,425 21,232 Jackson 8,521 21,466 Kalamazoo 8,488 22,633 Kalkaska 7,203 21,345 Kent 7,097 21,254 Keweenaw 9,363 22,114 Lake 7,097 21,254 Lapeer 8,060 19,416 Leelanau 7,203 21,345 Lenawee 7,587 22,510 Livingston 7,587 22,510 Luce 9,363 22,114 Mackinac 8,510 22,856 Macomb 7,838 22,752 Manistee 7,203 21,345 Marquette 9,363 22,114 Mason 7,097 21,254 Mecosta 7,097 21,254 Menominee 9,363 22,114 Midland 7,425 21,232 Missaukee 7,203 21,345 Monroe 8,584 24,261 Montcalm 7,097 21,254 Montmorency 8,510 22,856 Muskegon 7,097 21,254 Newaygo 7,097 21,254 Oakland 7,838 22,752 Oceana 7,097 21,254 Ogemaw 8,510 22,856 Ontonagon 9,363 22,114 Osceola 7,097 21,254 Oscoda 8,510 22,856 Otsego 8,510 22,856 Ottawa 7,097 21,254 Presque Isle 8,510 22,856 Roscommon 8,510 22,856 Saginaw 7,898 20,833 Sanilac 8,709 21,559 Schoolcraft 9,363 22,114 Shiawassee 8,060 19,416 St. Clair 7,875 22,787 St. Joseph 8,527 24,805 Tuscola 8,709 21,559 Van Buren 8,527 24,805 Washtenaw 7,587 22,510 Wayne 8,584 24,261 Wexford 7,203 21,345 Minnesota County Employee- Only Dependent, Family, etc. Aitkin 8,499 19,704 Anoka 8,198 22,701 Becker 8,286 23,575 Beltrami 8,499 19,704 Benton 8,198 22,701 Big Stone 9,311 21,521 Blue Earth 10,352 21,578 Brown 8,725 22,000 Carlton 8,693 19,236 Carver 8,198 22,701 Cass 8,499 19,704 Chippewa 9,311 21,521 Chisago 8,499 19,704 Clay 8,286 23,575 Clearwater 7,342 23,307 Cook 8,693 19,236 Cottonwood 8,725 22,000 Crow Wing 8,499 19,704 Dakota 8,198 22,701 Dodge 8,999 21,065 Douglas 8,286 23,575 Faribault 10,352 21,578 Fillmore 8,999 21,065 Freeborn 8,999 21,065 Goodhue 8,999 21,065 Grant 8,286 23,575 Hennepin 8,198 22,701 Houston 8,999 21,065 Hubbard 8,499 19,704 Isanti 8,499 19,704 Itasca 8,693 19,236 Jackson 8,725 22,000 Kanabec 8,499 19,704 Kandiyohi 9,311 21,521 Kittson 7,342 23,307 Koochiching 8,693 19,236 Lac qui Parle 9,311 21,521 Lake 8,693 19,236 Lake of the Woods 8,693 19,236 Le Sueur 10,352 21,578 Lincoln 8,725 22,000 Lyon 9,311 21,521 Mahnomen 7,342 23,307 Marshall 7,342 23,307 Martin 10,352 21,578 McLeod 9,311 21,521 Meeker 9,311 21,521 Mille Lacs 8,499 19,704 Morrison 8,499 19,704 Mower 8,999 21,065 Murray 8,725 22,000 Nicollet 10,352 21,578 Nobles 8,725 22,000 Norman 7,342 23,307 Olmsted 8,999 21,065 Otter Tail 8,286 23,575 Pennington 7,342 23,307 Pine 8,499 19,704 Pipestone 8,725 22,000 Polk 7,342 23,307 Pope 8,286 23,575 Ramsey 8,198 22,701 Red Lake 7,342 23,307 Redwood 8,725 22,000 Renville 9,311 21,521 Rice 10,352 21,578 Rock 8,725 22,000 Roseau 8,499 19,704 Scott 8,198 22,701 Sherburne 8,198 22,701 Sibley 9,311 21,521 St. Louis 8,693 19,236 Stearns 8,198 22,701 Steele 8,999 21,065 Stevens 8,286 23,575 Swift 9,311 21,521 Todd 8,499 19,704 Traverse 8,286 23,575 Wabasha 8,999 21,065 Wadena 8,499 19,704 Waseca 10,352 21,578 Washington 8,198 22,701 Watonwan 10,352 21,578 Wilkin 8,286 23,575 Winona 8,999 21,065 Wright 8,198 22,701 Yellow Medicine 9,311 21,521 Mississippi County Employee- Only Dependent, Family, etc. Adams 6,958 18,688 Alcorn 6,958 18,688 Amite 6,958 18,688 Attala 6,958 18,688 Benton 7,340 18,912 Bolivar 6,958 18,688 Calhoun 6,958 18,688 Carroll 6,958 18,688 Chickasaw 6,958 18,688 Choctaw 6,958 18,688 Claiborne 6,958 18,688 Clarke 6,958 18,688 Clay 6,958 18,688 Coahoma 6,958 18,688 Copiah 7,262 17,274 Covington 6,958 18,688 DeSoto 6,877 23,091 Forrest 7,522 17,003 Franklin 6,958 18,688 George 7,844 23,137 Greene 7,522 17,003 Grenada 6,958 18,688 Hancock 7,844 23,137 Harrison 7,844 23,137 Hinds 7,262 17,274 Holmes 6,958 18,688 Humphreys 6,958 18,688 Issaquena 6,958 18,688 Itawamba 7,340 18,912 Jackson 7,844 23,137 Jasper 6,958 18,688 Jefferson 6,958 18,688 Jefferson Davis 6,958 18,688 Jones 7,522 17,003 Kemper 6,958 18,688 Lafayette 6,958 18,688 Lamar 7,522 17,003 Lauderdale 6,958 18,688 Lawrence 6,958 18,688 Leake 6,958 18,688 Lee 7,340 18,912 Leflore 6,958 18,688 Lincoln 6,958 18,688 Lowndes 6,958 18,688 Madison 7,262 17,274 Marion 6,958 18,688 Marshall 6,877 23,091 Monroe 6,958 18,688 Montgomery 6,958 18,688 Neshoba 6,958 18,688 Newton 6,958 18,688 Noxubee 6,958 18,688 Oktibbeha 6,958 18,688 Panola 6,958 18,688 Pearl River 7,522 17,003 Perry 7,522 17,003 Pike 6,958 18,688 Pontotoc 7,340 18,912 Prentiss 6,958 18,688 Quitman 6,958 18,688 Rankin 7,262 17,274 Scott 6,958 18,688 Sharkey 6,958 18,688 Simpson 7,262 17,274 Smith 6,958 18,688 Stone 7,844 23,137 Sunflower 6,958 18,688 Tallahatchie 6,958 18,688 Tate 6,877 23,091 Tippah 7,340 18,912 Tishomingo 6,958 18,688 Tunica 6,877 23,091 Union 7,340 18,912 Walthall 6,958 18,688 Warren 7,262 17,274 Washington 6,958 18,688 Wayne 6,958 18,688 Webster 6,958 18,688 Wilkinson 6,958 18,688 Winston 6,958 18,688 Yalobusha 6,958 18,688 Yazoo 6,958 18,688 Missouri County Employee- Only Dependent, Family, etc. Adair 8,548 20,952 Andrew 10,197 19,609 Atchison 10,197 19,609 Audrain 8,472 21,174 Barry 7,786 21,502 Barton 6,032 17,957 Bates 7,494 19,730 Benton 7,494 19,730 Bollinger 8,348 21,959 Boone 8,472 21,174 Buchanan 10,197 19,609 Butler 8,348 21,959 Caldwell 10,197 19,609 Callaway 8,472 21,174 Camden 8,472 21,174 Cape Girardeau 8,348 21,959 Carroll 10,197 19,609 Carter 7,282 18,701 Cass 7,541 21,475 Cedar 7,786 21,502 Chariton 8,472 21,174 Christian 7,786 21,502 Clark 8,548 20,952 Clay 7,541 21,475 Clinton 10,197 19,609 Cole 8,472 21,174 Cooper 8,472 21,174 Crawford 7,282 18,701 Dade 7,786 21,502 Dallas 7,786 21,502 Daviess 10,197 19,609 DeKalb 10,197 19,609 Dent 7,282 18,701 Douglas 7,786 21,502 Dunklin 8,348 21,959 Franklin 7,491 20,240 Gasconade 8,472 21,174 Gentry 10,197 19,609 Greene 7,786 21,502 Grundy 10,197 19,609 Harrison 10,197 19,609 Henry 7,494 19,730 Hickory 7,786 21,502 Holt 10,197 19,609 Howard 8,472 21,174 Howell 7,282 18,701 Iron 7,282 18,701 Jackson 7,541 21,475 Jasper 6,032 17,957 Jefferson 7,491 20,240 Johnson 7,494 19,730 Knox 8,548 20,952 Laclede 7,786 21,502 Lafayette 7,494 19,730 Lawrence 7,786 21,502 Lewis 8,548 20,952 Lincoln 7,491 20,240 Linn 8,548 20,952 Livingston 10,197 19,609 Macon 8,548 20,952 Madison 8,348 21,959 Maries 8,472 21,174 Marion 8,548 20,952 McDonald 6,032 17,957 Mercer 10,197 19,609 Miller 8,472 21,174 Mississippi 8,348 21,959 Moniteau 8,472 21,174 Monroe 8,472 21,174 Montgomery 8,472 21,174 Morgan 8,472 21,174 New Madrid 8,348 21,959 Newton 6,032 17,957 Nodaway 10,197 19,609 Oregon 7,282 18,701 Osage 8,472 21,174 Ozark 7,786 21,502 Pemiscot 8,348 21,959 Perry 8,348 21,959 Pettis 7,494 19,730 Phelps 7,282 18,701 Pike 8,548 20,952 Platte 7,541 21,475 Polk 7,786 21,502 Pulaski 7,282 18,701 Putnam 8,548 20,952 Ralls 8,548 20,952 Randolph 8,472 21,174 Ray 10,197 19,609 Reynolds 7,282 18,701 Ripley 7,282 18,701 Saline 7,494 19,730 Schuyler 8,548 20,952 Scotland 8,548 20,952 Scott 8,348 21,959 Shannon 7,282 18,701 Shelby 8,548 20,952 St. Charles 7,491 20,240 St. Clair 7,494 19,730 St. Francois 7,491 20,240 St. Louis 7,491 20,240 St. Louis City 7,491 20,240 Ste. Genevieve 7,491 20,240 Stoddard 8,348 21,959 Stone 7,786 21,502 Sullivan 8,548 20,952 Taney 7,786 21,502 Texas 7,282 18,701 Vernon 7,494 19,730 Warren 7,491 20,240 Washington 7,491 20,240 Wayne 8,348 21,959 Webster 7,786 21,502 Worth 10,197 19,609 Wright 7,786 21,502 Montana County Employee- Only Dependent, Family, etc. Beaverhead 8,693 20,347 Big Horn 8,693 20,347 Blaine 8,693 20,347 Broadwater 7,606 22,167 Carbon 7,891 22,023 Carter 8,693 20,347 Cascade 7,606 22,167 Chouteau 7,606 22,167 Custer 8,693 20,347 Daniels 8,693 20,347 Dawson 8,693 20,347 Deer Lodge 7,606 22,167 Fallon 8,693 20,347 Fergus 8,693 20,347 Flathead 7,857 20,820 Gallatin 7,606 22,167 Garfield 8,693 20,347 Glacier 8,693 20,347 Golden Valley 8,693 20,347 Granite 8,693 20,347 Hill 8,693 20,347 Jefferson 7,606 22,167 Judith Basin 7,606 22,167 Lake 7,857 20,820 Lewis and Clark 7,606 22,167 Liberty 8,693 20,347 Lincoln 8,693 20,347 Madison 8,693 20,347 McCone 8,693 20,347 Meagher 8,693 20,347 Mineral 8,693 20,347 Missoula 7,857 20,820 Musselshell 7,891 22,023 Park 8,693 20,347 Petroleum 8,693 20,347 Phillips 8,693 20,347 Pondera 8,693 20,347 Powder River 8,693 20,347 Powell 8,693 20,347 Prairie 8,693 20,347 Ravalli 8,693 20,347 Richland 8,693 20,347 Roosevelt 8,693 20,347 Rosebud 8,693 20,347 Sanders 8,693 20,347 Sheridan 8,693 20,347 Silver Bow 7,606 22,167 Stillwater 7,891 22,023 Sweet Grass 7,891 22,023 Teton 7,606 22,167 Toole 8,693 20,347 Treasure 8,693 20,347 Valley 8,693 20,347 Wheatland 8,693 20,347 Wibaux 8,693 20,347 Yellowstone 7,891 22,023 Nebraska County Employee- Only Dependent, Family, etc. Adams 8,981 26,077 Antelope 8,981 26,077 Arthur 9,129 25,388 Banner 9,129 25,388 Blaine 8,981 26,077 Boone 8,981 26,077 Box Butte 9,129 25,388 Boyd 8,981 26,077 Brown 9,129 25,388 Buffalo 8,981 26,077 Burt 7,859 22,206 Butler 8,981 26,077 Cass 7,859 22,206 Cedar 8,981 26,077 Chase 9,129 25,388 Cherry 9,129 25,388 Cheyenne 9,129 25,388 Clay 8,981 26,077 Colfax 8,981 26,077 Cuming 8,981 26,077 Custer 8,981 26,077 Dakota 8,981 26,077 Dawes 9,129 25,388 Dawson 8,981 26,077 Deuel 9,129 25,388 Dixon 8,981 26,077 Dodge 7,859 22,206 Douglas 7,859 22,206 Dundy 9,129 25,388 Fillmore 9,036 24,033 Franklin 8,981 26,077 Frontier 9,129 25,388 Furnas 8,981 26,077 Gage 9,036 24,033 Garden 9,129 25,388 Garfield 8,981 26,077 Gosper 8,981 26,077 Grant 9,129 25,388 Greeley 8,981 26,077 Hall 8,981 26,077 Hamilton 8,981 26,077 Harlan 8,981 26,077 Hayes 9,129 25,388 Hitchcock 9,129 25,388 Holt 8,981 26,077 Hooker 9,129 25,388 Howard 8,981 26,077 Jefferson 9,036 24,033 Johnson 9,036 24,033 Kearney 8,981 26,077 Keith 9,129 25,388 Keya Paha 8,981 26,077 Kimball 9,129 25,388 Knox 8,981 26,077 Lancaster 9,036 24,033 Lincoln 9,129 25,388 Logan 9,129 25,388 Loup 8,981 26,077 Madison 8,981 26,077 McPherson 9,129 25,388 Merrick 8,981 26,077 Morrill 9,129 25,388 Nance 8,981 26,077 Nemaha 9,036 24,033 Nuckolls 8,981 26,077 Otoe 9,036 24,033 Pawnee 9,036 24,033 Perkins 9,129 25,388 Phelps 8,981 26,077 Pierce 8,981 26,077 Platte 8,981 26,077 Polk 8,981 26,077 Red Willow 9,129 25,388 Richardson 9,036 24,033 Rock 8,981 26,077 Saline 9,036 24,033 Sarpy 7,859 22,206 Saunders 7,859 22,206 Scotts Bluff 9,129 25,388 Seward 9,036 24,033 Sheridan 9,129 25,388 Sherman 8,981 26,077 Sioux 9,129 25,388 Stanton 8,981 26,077 Thayer 9,036 24,033 Thomas 9,129 25,388 Thurston 7,859 22,206 Valley 8,981 26,077 Washington 7,859 22,206 Wayne 8,981 26,077 Webster 8,981 26,077 Wheeler 8,981 26,077 York 9,036 24,033 Nevada County Employee- Only Dependent, Family, etc. Carson City 7,344 19,438 Churchill 7,741 23,111 Clark 7,204 20,646 Douglas 7,344 19,438 Elko 7,741 23,111 Esmeralda 7,741 23,111 Eureka 7,741 23,111 Humboldt 7,741 23,111 Lander 7,741 23,111 Lincoln 7,741 23,111 Lyon 7,344 19,438 Mineral 7,741 23,111 Nye 7,204 20,646 Pershing 7,741 23,111 Storey 7,344 19,438 Washoe 8,331 21,180 White Pine 7,741 23,111 New Hampshire County Employee- Only Dependent, Family, etc. All 7,964 26,225 New Jersey County Employee- Only Dependent, Family, etc. All 8,090 22,786 New Mexico County Employee- Only Dependent, Family, etc. Bernalillo 7,758 21,368 Catron 9,379 29,015 Chaves 9,379 29,015 Cibola 9,379 29,015 Colfax 9,379 29,015 Curry 9,379 29,015 De Baca 9,379 29,015 Doña Ana 8,107 20,387 Eddy 9,379 29,015 Grant 9,379 29,015 Guadalupe 9,379 29,015 Harding 9,379 29,015 Hidalgo 9,379 29,015 Lea 9,379 29,015 Lincoln 9,379 29,015 Los Alamos 9,379 29,015 Luna 9,379 29,015 McKinley 9,379 29,015 Mora 9,379 29,015 Otero 9,379 29,015 Quay 9,379 29,015 Rio Arriba 9,379 29,015 Roosevelt 9,379 29,015 San Juan 7,985 21,236 San Miguel 9,379 29,015 Sandoval 7,758 21,368 Santa Fe 8,139 24,010 Sierra 9,379 29,015 Socorro 9,379 29,015 Taos 9,379 29,015 Torrance 7,758 21,368 Union 9,379 29,015 Valencia 7,758 21,368 New York County Employee- Only Dependent, Family, etc. Albany 8,439 21,463 Allegany 7,921 19,730 Bronx 11,243 29,771 Broome 9,203 22,260 Cattaraugus 7,921 19,730 Cayuga 9,203 22,260 Chautauqua 7,921 19,730 Chemung 9,203 22,260 Chenango 9,118 23,428 Clinton 9,118 23,428 Columbia 8,439 21,463 Cortland 9,203 22,260 Delaware 10,472 25,016 Dutchess 10,472 25,016 Erie 7,921 19,730 Essex 9,118 23,428 Franklin 9,118 23,428 Fulton 8,439 21,463 Genesee 7,921 19,730 Greene 8,439 21,463 Hamilton 9,118 23,428 Herkimer 9,118 23,428 Jefferson 9,118 23,428 Kings 11,243 29,771 Lewis 9,118 23,428 Livingston 8,103 19,847 Madison 9,118 23,428 Monroe 8,103 19,847 Montgomery 8,439 21,463 Nassau 11,034 28,766 New York 11,243 29,771 Niagara 7,921 19,730 Oneida 9,118 23,428 Onondaga 9,203 22,260 Ontario 8,103 19,847 Orange 10,472 25,016 Orleans 7,921 19,730 Oswego 9,118 23,428 Otsego 9,118 23,428 Putnam 10,472 25,016 Queens 11,243 29,771 Rensselaer 8,439 21,463 Richmond 11,243 29,771 Rockland 11,243 29,771 Saratoga 8,439 21,463 Schenectady 8,439 21,463 Schoharie 8,439 21,463 Schuyler 9,203 22,260 Seneca 8,103 19,847 St. Lawrence 9,118 23,428 Steuben 9,203 22,260 Suffolk 11,034 28,766 Sullivan 10,472 25,016 Tioga 9,203 22,260 Tompkins 9,203 22,260 Ulster 10,472 25,016 Warren 8,439 21,463 Washington 8,439 21,463 Wayne 8,103 19,847 Westchester 11,243 29,771 Wyoming 7,921 19,730 Yates 8,103 19,847 North Carolina County Employee- Only Dependent, Family, etc. Alamance 7,438 25,284 Alexander 7,023 20,967 Alleghany 7,736 23,965 Anson 7,131 22,733 Ashe 7,736 23,965 Avery 7,301 21,752 Beaufort 9,047 21,390 Bertie 7,967 22,994 Bladen 7,233 23,420 Brunswick 7,474 21,413 Buncombe 7,301 21,752 Burke 7,023 20,967 Cabarrus 7,131 22,733 Caldwell 7,023 20,967 Camden 7,967 22,994 Carteret 9,047 21,390 Caswell 7,438 25,284 Catawba 7,023 20,967 Chatham 7,438 25,284 Cherokee 7,301 21,752 Chowan 7,967 22,994 Clay 7,301 21,752 Cleveland 8,254 22,198 Columbus 7,474 21,413 Craven 9,047 21,390 Cumberland 7,233 23,420 Currituck 7,967 22,994 Dare 9,047 21,390 Davidson 8,418 23,593 Davie 8,418 23,593 Duplin 7,474 21,413 Durham 7,438 25,284 Edgecombe 8,970 27,984 Forsyth 8,418 23,593 Franklin 7,209 22,091 Gaston 8,254 22,198 Gates 7,967 22,994 Graham 7,301 21,752 Granville 6,774 20,823 Greene 8,970 27,984 Guilford 7,341 21,582 Halifax 7,967 22,994 Harnett 7,233 23,420 Haywood 7,301 21,752 Henderson 7,301 21,752 Hertford 7,967 22,994 Hoke 7,233 23,420 Hyde 9,047 21,390 Iredell 7,023 20,967 Jackson 7,301 21,752 Johnston 7,209 22,091 Jones 9,047 21,390 Lee 7,438 25,284 Lenoir 9,047 21,390 Lincoln 8,254 22,198 Macon 7,301 21,752 Madison 7,301 21,752 Martin 7,967 22,994 McDowell 7,301 21,752 Mecklenburg 7,131 22,733 Mitchell 7,301 21,752 Montgomery 9,030 22,169 Moore 9,030 22,169 Nash 8,970 27,984 New Hanover 7,474 21,413 Northampton 7,967 22,994 Onslow 7,474 21,413 Orange 7,438 25,284 Pamlico 9,047 21,390 Pasquotank 7,967 22,994 Pender 7,474 21,413 Perquimans 7,967 22,994 Person 7,438 25,284 Pitt 8,970 27,984 Polk 7,301 21,752 Randolph 7,341 21,582 Richmond 7,233 23,420 Robeson 7,233 23,420 Rockingham 7,341 21,582 Rowan 7,131 22,733 Rutherford 7,301 21,752 Sampson 7,233 23,420 Scotland 7,233 23,420 Stanly 7,131 22,733 Stokes 8,418 23,593 Surry 8,418 23,593 Swain 7,301 21,752 Transylvania 7,301 21,752 Tyrrell 9,047 21,390 Union 7,131 22,733 Vance 6,774 20,823 Wake 7,209 22,091 Warren 6,774 20,823 Washington 9,047 21,390 Watauga 7,736 23,965 Wayne 8,970 27,984 Wilkes 7,736 23,965 Wilson 8,970 27,984 Yadkin 8,418 23,593 Yancey 7,301 21,752 North Dakota County Employee- Only Dependent, Family, etc. Adams 8,478 24,547 Barnes 8,478 24,547 Benson 8,478 24,547 Billings 8,478 24,547 Bottineau 8,478 24,547 Bowman 8,478 24,547 Burke 8,478 24,547 Burleigh 8,059 23,849 Cass 7,707 24,039 Cavalier 8,478 24,547 Dickey 8,478 24,547 Divide 8,478 24,547 Dunn 8,478 24,547 Eddy 8,478 24,547 Emmons 8,478 24,547 Foster 8,478 24,547 Golden Valley 8,478 24,547 Grand Forks 7,139 23,920 Grant 8,478 24,547 Griggs 8,478 24,547 Hettinger 8,478 24,547 Kidder 8,478 24,547 La Moure 8,478 24,547 Logan 8,478 24,547 McHenry 8,478 24,547 McIntosh 8,478 24,547 McKenzie 8,478 24,547 McLean 8,478 24,547 Mercer 8,478 24,547 Morton 8,059 23,849 Mountrail 8,478 24,547 Nelson 8,478 24,547 Oliver 8,478 24,547 Pembina 8,478 24,547 Pierce 8,478 24,547 Ramsey 8,478 24,547 Ransom 8,478 24,547 Renville 8,478 24,547 Richland 8,478 24,547 Rolette 8,478 24,547 Sargent 8,478 24,547 Sheridan 8,478 24,547 Sioux 8,478 24,547 Slope 8,478 24,547 Stark 8,478 24,547 Steele 8,478 24,547 Stutsman 8,478 24,547 Towner 8,478 24,547 Traill 8,478 24,547 Walsh 8,478 24,547 Ward 8,478 24,547 Wells 8,478 24,547 Williams 8,478 24,547 Ohio County Employee- Only Dependent, Family, etc. Adams 7,363 19,544 Allen 7,480 19,589 Ashland 7,297 22,928 Ashtabula 7,530 23,234 Athens 7,051 21,428 Auglaize 7,480 19,589 Belmont 7,496 19,458 Brown 7,363 19,544 Butler 7,124 22,838 Carroll 7,521 21,311 Champaign 6,862 19,411 Clark 6,862 19,411 Clermont 7,363 19,544 Clinton 7,363 19,544 Columbiana 7,528 20,468 Coshocton 7,496 19,458 Crawford 7,128 20,059 Cuyahoga 7,530 23,234 Darke 6,862 19,411 Defiance 8,137 21,370 Delaware 7,055 22,087 Erie 8,591 20,639 Fairfield 7,055 22,087 Fayette 7,055 22,087 Franklin 7,055 22,087 Fulton 8,137 21,370 Gallia 8,906 23,548 Geauga 7,530 23,234 Greene 6,862 19,411 Guernsey 7,496 19,458 Hamilton 7,124 22,838 Hancock 7,480 19,589 Hardin 7,480 19,589 Harrison 7,496 19,458 Henry 8,137 21,370 Highland 7,363 19,544 Hocking 7,051 21,428 Holmes 5,810 18,897 Huron 8,591 20,639 Jackson 8,906 23,548 Jefferson 7,496 19,458 Knox 7,055 22,087 Lake 7,530 23,234 Lawrence 8,906 23,548 Licking 7,055 22,087 Logan 7,055 22,087 Lorain 7,530 23,234 Lucas 8,137 21,370 Madison 7,055 22,087 Mahoning 7,528 20,468 Marion 7,654 21,747 Medina 7,297 22,928 Meigs 7,051 21,428 Mercer 7,480 19,589 Miami 6,862 19,411 Monroe 7,496 19,458 Montgomery 6,862 19,411 Morgan 7,496 19,458 Morrow 7,654 21,747 Muskingum 7,496 19,458 Noble 7,496 19,458 Ottawa 8,591 20,639 Paulding 7,480 19,589 Perry 7,496 19,458 Pickaway 7,055 22,087 Pike 8,906 23,548 Portage 7,297 22,928 Preble 6,862 19,411 Putnam 7,480 19,589 Richland 7,128 20,059 Ross 8,906 23,548 Sandusky 8,591 20,639 Scioto 8,906 23,548 Seneca 8,591 20,639 Shelby 6,862 19,411 Stark 7,521 21,311 Summit 7,297 22,928 Trumbull 7,528 20,468 Tuscarawas 7,496 19,458 Union 7,055 22,087 Van Wert 7,480 19,589 Vinton 8,906 23,548 Warren 7,124 22,838 Washington 7,051 21,428 Wayne 5,810 18,897 Williams 8,137 21,370 Wood 8,137 21,370 Wyandot 8,591 20,639 Oklahoma County Employee- Only Dependent, Family, etc. Adair 8,126 22,340 Alfalfa 8,126 22,340 Atoka 8,126 22,340 Beaver 8,126 22,340 Beckham 8,126 22,340 Blaine 8,126 22,340 Bryan 8,126 22,340 Caddo 8,126 22,340 Canadian 8,463 21,112 Carter 8,126 22,340 Cherokee 8,126 22,340 Choctaw 8,126 22,340 Cimarron 8,126 22,340 Cleveland 8,463 21,112 Coal 8,126 22,340 Comanche 7,985 20,401 Cotton 8,126 22,340 Craig 8,126 22,340 Creek 8,397 22,134 Custer 8,126 22,340 Delaware 8,126 22,340 Dewey 8,126 22,340 Ellis 8,126 22,340 Garfield 8,126 22,340 Garvin 8,126 22,340 Grady 8,463 21,112 Grant 8,126 22,340 Greer 8,126 22,340 Harmon 8,126 22,340 Harper 8,126 22,340 Haskell 8,126 22,340 Hughes 8,126 22,340 Jackson 8,126 22,340 Jefferson 8,126 22,340 Johnston 8,126 22,340 Kay 8,126 22,340 Kingfisher 8,126 22,340 Kiowa 8,126 22,340 Latimer 8,126 22,340 Le Flore 7,472 19,440 Lincoln 8,463 21,112 Logan 8,463 21,112 Love 8,126 22,340 Major 8,126 22,340 Marshall 8,126 22,340 Mayes 8,126 22,340 McClain 8,463 21,112 McCurtain 8,126 22,340 McIntosh 8,126 22,340 Murray 8,126 22,340 Muskogee 8,126 22,340 Noble 8,126 22,340 Nowata 8,126 22,340 Okfuskee 8,126 22,340 Oklahoma 8,463 21,112 Okmulgee 8,397 22,134 Osage 8,397 22,134 Ottawa 8,126 22,340 Pawnee 8,397 22,134 Payne 8,126 22,340 Pittsburg 8,126 22,340 Pontotoc 8,126 22,340 Pottawatomie 8,126 22,340 Pushmataha 8,126 22,340 Roger Mills 8,126 22,340 Rogers 8,397 22,134 Seminole 8,126 22,340 Sequoyah 7,472 19,440 Stephens 8,126 22,340 Texas 8,126 22,340 Tillman 8,126 22,340 Tulsa 8,397 22,134 Wagoner 8,397 22,134 Washington 8,126 22,340 Washita 8,126 22,340 Woods 8,126 22,340 Woodward 8,126 22,340 Oregon County Employee- Only Dependent, Family, etc. Baker 9,689 22,450 Benton 7,925 19,683 Clackamas 7,421 20,588 Clatsop 9,288 23,313 Columbia 9,288 23,313 Coos 9,288 23,313 Crook 9,689 22,450 Curry 9,288 23,313 Deschutes 7,854 23,403 Douglas 7,446 20,341 Gilliam 9,689 22,450 Grant 9,689 22,450 Harney 9,689 22,450 Hood River 9,689 22,450 Jackson 7,446 20,341 Jefferson 9,689 22,450 Josephine 7,446 20,341 Klamath 7,854 23,403 Lake 7,854 23,403 Lane 7,925 19,683 Lincoln 9,288 23,313 Linn 7,925 19,683 Malheur 9,689 22,450 Marion 7,547 20,938 Morrow 9,689 22,450 Multnomah 7,421 20,588 Polk 7,547 20,938 Sherman 9,689 22,450 Tillamook 9,288 23,313 Umatilla 9,689 22,450 Union 9,689 22,450 Wallowa 9,689 22,450 Wasco 9,689 22,450 Washington 7,421 20,588 Wheeler 9,689 22,450 Yamhill 7,421 20,588 Pennsylvania County Employee- Only Dependent, Family, etc. Adams 8,517 24,095 Allegheny 7,505 20,973 Armstrong 7,505 20,973 Beaver 7,505 20,973 Bedford 8,469 18,764 Berks 8,517 24,095 Blair 8,469 18,764 Bradford 7,798 20,923 Bucks 8,195 22,881 Butler 7,505 20,973 Cambria 8,469 18,764 Cameron 7,314 22,737 Carbon 7,798 20,923 Centre 8,495 26,717 Chester 8,195 22,881 Clarion 6,677 18,591 Clearfield 8,469 18,764 Clinton 7,798 20,923 Columbia 8,495 26,717 Crawford 6,677 18,591 Cumberland 7,824 22,892 Dauphin 7,824 22,892 Delaware 8,195 22,881 Elk 7,314 22,737 Erie 6,677 18,591 Fayette 7,505 20,973 Forest 6,677 18,591 Franklin 7,824 22,892 Fulton 7,824 22,892 Greene 7,505 20,973 Huntingdon 8,469 18,764 Indiana 7,505 20,973 Jefferson 8,469 18,764 Juniata 7,824 22,892 Lackawanna 7,798 20,923 Lancaster 8,517 24,095 Lawrence 7,505 20,973 Lebanon 7,824 22,892 Lehigh 8,495 26,717 Luzerne 7,798 20,923 Lycoming 7,798 20,923 McKean 6,677 18,591 Mercer 6,677 18,591 Mifflin 8,495 26,717 Monroe 7,798 20,923 Montgomery 8,195 22,881 Montour 8,495 26,717 Northampton 8,495 26,717 Northumberland 8,495 26,717 Perry 7,824 22,892 Philadelphia 8,195 22,881 Pike 7,798 20,923 Potter 7,314 22,737 Schuylkill 8,495 26,717 Snyder 8,495 26,717 Somerset 8,469 18,764 Sullivan 7,798 20,923 Susquehanna 7,798 20,923 Tioga 7,798 20,923 Union 8,495 26,717 Venango 6,677 18,591 Warren 6,677 18,591 Washington 7,505 20,973 Wayne 7,798 20,923 Westmoreland 7,505 20,973 Wyoming 7,798 20,923 York 8,517 24,095 Rhode Island County Employee- Only Dependent, Family, etc. All 8,796 22,443 South Carolina County Employee- Only Dependent, Family, etc. Abbeville 8,099 21,832 Aiken 7,541 20,086 Allendale 7,955 21,875 Anderson 7,847 21,384 Bamberg 7,113 21,596 Barnwell 6,912 20,869 Beaufort 8,126 20,827 Berkeley 8,717 20,879 Calhoun 7,482 21,376 Charleston 7,415 22,356 Cherokee 7,507 20,578 Chester 8,071 21,886 Chesterfield 7,763 21,539 Clarendon 6,892 21,517 Colleton 7,936 21,642 Darlington 8,319 21,826 Dillon 8,040 20,864 Dorchester 9,023 21,735 Edgefield 6,572 20,226 Fairfield 7,982 21,314 Florence 8,165 21,727 Georgetown 8,100 20,184 Greenville 8,011 21,912 Greenwood 6,783 20,630 Hampton 8,305 21,777 Horry 7,012 22,581 Jasper 7,799 21,474 Kershaw 8,349 21,301 Lancaster 8,029 21,225 Laurens 7,675 21,208 Lee 7,814 21,118 Lexington 8,215 21,027 Marion 8,491 22,753 Marlboro 8,036 21,987 McCormick 8,590 22,487 Newberry 8,550 21,978 Oconee 9,341 25,843 Orangeburg 8,291 23,112 Pickens 7,983 21,437 Richland 8,074 22,898 Saluda 8,422 21,893 Spartanburg 7,709 22,370 Sumter 7,679 18,991 Union 7,041 21,245 Williamsburg 7,261 21,058 York 7,788 21,543 South Dakota County Employee- Only Dependent, Family, etc. Aurora 8,365 24,641 Beadle 7,825 23,411 Bennett 7,426 21,045 Bon Homme 8,365 24,641 Brookings 7,825 23,411 Brown 7,825 23,411 Brule 8,365 24,641 Buffalo 8,365 24,641 Butte 7,426 21,045 Campbell 7,825 23,411 Charles Mix 8,365 24,641 Clark 7,825 23,411 Clay 7,321 21,356 Codington 7,825 23,411 Corson 7,426 21,045 Custer 7,426 21,045 Davison 8,365 24,641 Day 7,825 23,411 Deuel 7,825 23,411 Dewey 7,426 21,045 Douglas 8,365 24,641 Edmunds 7,825 23,411 Fall River 7,426 21,045 Faulk 7,825 23,411 Grant 7,825 23,411 Gregory 7,426 21,045 Haakon 7,426 21,045 Hamlin 7,825 23,411 Hand 8,365 24,641 Hanson 8,365 24,641 Harding 7,426 21,045 Hughes 8,365 24,641 Hutchinson 8,365 24,641 Hyde 8,365 24,641 Jackson 7,426 21,045 Jerauld 8,365 24,641 Jones 7,426 21,045 Kingsbury 7,825 23,411 Lake 7,321 21,356 Lawrence 7,426 21,045 Lincoln 7,321 21,356 Lyman 7,426 21,045 Marshall 7,825 23,411 McCook 7,321 21,356 McPherson 7,825 23,411 Meade 7,426 21,045 Mellette 7,426 21,045 Miner 8,365 24,641 Minnehaha 7,321 21,356 Moody 7,321 21,356 Pennington 7,426 21,045 Perkins 7,426 21,045 Potter 7,825 23,411 Roberts 7,825 23,411 Sanborn 8,365 24,641 Shannon 7,426 21,045 Spink 7,825 23,411 Stanley 7,426 21,045 Sully 8,365 24,641 Todd 7,426 21,045 Tripp 7,426 21,045 Turner 7,321 21,356 Union 7,321 21,356 Walworth 7,825 23,411 Yankton 8,365 24,641 Ziebach 7,426 21,045 Tennessee County Employee- Only Dependent, Family, etc. Anderson 6,720 17,996 Bedford 6,733 18,618 Benton 7,401 20,883 Bledsoe 7,379 18,618 Blount 6,720 17,996 Bradley 7,379 18,618 Campbell 6,720 17,996 Cannon 6,672 16,567 Carroll 7,401 20,883 Carter 7,434 18,852 Cheatham 7,695 19,360 Chester 7,401 20,883 Claiborne 6,720 17,996 Clay 6,672 16,567 Cocke 6,720 17,996 Coffee 6,733 18,618 Crockett 7,401 20,883 Cumberland 6,672 16,567 Davidson 7,695 19,360 Decatur 7,401 20,883 DeKalb 6,672 16,567 Dickson 6,733 18,618 Dyer 7,401 20,883 Fayette 7,200 18,799 Fentress 6,672 16,567 Franklin 7,379 18,618 Gibson 7,401 20,883 Giles 6,733 18,618 Grainger 6,720 17,996 Greene 7,434 18,852 Grundy 7,379 18,618 Hamblen 6,720 17,996 Hamilton 7,379 18,618 Hancock 7,434 18,852 Hardeman 7,401 20,883 Hardin 7,401 20,883 Hawkins 7,434 18,852 Haywood 7,200 18,799 Henderson 7,401 20,883 Henry 7,401 20,883 Hickman 6,733 18,618 Houston 6,733 18,618 Humphreys 6,733 18,618 Jackson 6,672 16,567 Jefferson 6,720 17,996 Johnson 7,434 18,852 Knox 6,720 17,996 Lake 7,401 20,883 Lauderdale 7,200 18,799 Lawrence 6,733 18,618 Lewis 6,733 18,618 Lincoln 6,733 18,618 Loudon 6,720 17,996 Macon 6,672 16,567 Madison 7,401 20,883 Marion 7,379 18,618 Marshall 6,733 18,618 Maury 6,733 18,618 McMinn 7,379 18,618 McNairy 7,401 20,883 Meigs 7,379 18,618 Monroe 6,720 17,996 Montgomery 7,695 19,360 Moore 6,733 18,618 Morgan 6,720 17,996 Obion 7,401 20,883 Overton 6,672 16,567 Perry 6,733 18,618 Pickett 6,672 16,567 Polk 7,379 18,618 Putnam 6,672 16,567 Rhea 7,379 18,618 Roane 6,720 17,996 Robertson 7,695 19,360 Rutherford 7,695 19,360 Scott 6,720 17,996 Sequatchie 7,379 18,618 Sevier 6,720 17,996 Shelby 7,200 18,799 Smith 6,672 16,567 Stewart 6,733 18,618 Sullivan 7,434 18,852 Sumner 7,695 19,360 Tipton 7,200 18,799 Trousdale 7,695 19,360 Unicoi 7,434 18,852 Union 6,720 17,996 Van Buren 6,672 16,567 Warren 6,672 16,567 Washington 7,434 18,852 Wayne 6,733 18,618 Weakley 7,401 20,883 White 6,672 16,567 Williamson 7,695 19,360 Wilson 7,695 19,360 Texas County Employee- Only Dependent, Family, etc. Anderson 7,822 19,420 Andrews 7,822 19,420 Angelina 7,822 19,420 Aransas 8,102 26,628 Archer 8,440 20,716 Armstrong 10,030 22,167 Atascosa 7,665 18,955 Austin 7,022 22,662 Bailey 7,822 19,420 Bandera 7,665 18,955 Bastrop 7,061 20,191 Baylor 7,822 19,420 Bee 7,822 19,420 Bell 7,339 16,674 Bexar 7,665 18,955 Blanco 7,822 19,420 Borden 7,822 19,420 Bosque 7,822 19,420 Bowie 6,585 18,517 Brazoria 7,022 22,662 Brazos 7,118 20,305 Brewster 7,822 19,420 Briscoe 7,822 19,420 Brooks 7,822 19,420 Brown 7,822 19,420 Burleson 7,118 20,305 Burnet 7,822 19,420 Caldwell 7,061 20,191 Calhoun 8,198 21,075 Callahan 7,456 20,335 Cameron 6,716 18,683 Camp 7,822 19,420 Carson 10,030 22,167 Cass 7,822 19,420 Castro 7,822 19,420 Chambers 7,022 22,662 Cherokee 7,822 19,420 Childress 7,822 19,420 Clay 8,440 20,716 Cochran 7,822 19,420 Coke 7,822 19,420 Coleman 7,822 19,420 Collin 7,978 22,164 Collingsworth 7,822 19,420 Colorado 7,822 19,420 Comal 7,665 18,955 Comanche 7,822 19,420 Concho 7,822 19,420 Cooke 7,822 19,420 Coryell 7,339 16,674 Cottle 7,822 19,420 Crane 7,822 19,420 Crockett 7,822 19,420 Crosby 6,457 21,917 Culberson 7,822 19,420 Dallam 7,822 19,420 Dallas 7,978 22,164 Dawson 7,822 19,420 Deaf Smith 7,822 19,420 Delta 7,978 22,164 Denton 7,978 22,164 DeWitt 7,822 19,420 Dickens 7,822 19,420 Dimmit 7,822 19,420 Donley 7,822 19,420 Duval 7,822 19,420 Eastland 7,822 19,420 Ector 8,911 19,166 Edwards 7,822 19,420 El Paso 7,581 16,149 Ellis 7,978 22,164 Erath 7,822 19,420 Falls 7,822 19,420 Fannin 7,822 19,420 Fayette 7,822 19,420 Fisher 7,822 19,420 Floyd 7,822 19,420 Foard 7,822 19,420 Fort Bend 7,022 22,662 Franklin 7,822 19,420 Freestone 7,822 19,420 Frio 7,822 19,420 Gaines 7,822 19,420 Galveston 7,022 22,662 Garza 7,822 19,420 Gillespie 7,822 19,420 Glasscock 7,822 19,420 Goliad 8,198 21,075 Gonzales 7,822 19,420 Gray 7,822 19,420 Grayson 7,707 19,176 Gregg 6,126 22,987 Grimes 7,822 19,420 Guadalupe 7,665 18,955 Hale 7,822 19,420 Hall 7,822 19,420 Hamilton 7,822 19,420 Hansford 7,822 19,420 Hardeman 7,822 19,420 Hardin 9,052 22,480 Harris 7,022 22,662 Harrison 7,822 19,420 Hartley 7,822 19,420 Haskell 7,822 19,420 Hays 7,061 20,191 Hemphill 7,822 19,420 Henderson 7,822 19,420 Hidalgo 8,613 21,323 Hill 7,822 19,420 Hockley 7,822 19,420 Hood 7,822 19,420 Hopkins 7,822 19,420 Houston 7,822 19,420 Howard 7,822 19,420 Hudspeth 7,822 19,420 Hunt 7,978 22,164 Hutchinson 7,822 19,420 Irion 10,151 20,682 Jack 7,822 19,420 Jackson 7,822 19,420 Jasper 7,822 19,420 Jeff Davis 7,822 19,420 Jefferson 9,052 22,480 Jim Hogg 7,822 19,420 Jim Wells 7,822 19,420 Johnson 7,978 22,164 Jones 7,456 20,335 Karnes 7,822 19,420 Kaufman 7,978 22,164 Kendall 7,665 18,955 Kenedy 7,822 19,420 Kent 7,822 19,420 Kerr 7,822 19,420 Kimble 7,822 19,420 King 7,822 19,420 Kinney 7,822 19,420 Kleberg 7,822 19,420 Knox 7,822 19,420 Lamar 7,822 19,420 Lamb 7,822 19,420 Lampasas 7,339 16,674 LaSalle 7,822 19,420 Lavaca 7,822 19,420 Lee 7,822 19,420 Leon 7,822 19,420 Liberty 7,022 22,662 Limestone 7,822 19,420 Lipscomb 7,822 19,420 Live Oak 7,822 19,420 Llano 7,822 19,420 Loving 7,822 19,420 Lubbock 6,457 21,917 Lynn 7,822 19,420 Madison 7,822 19,420 Marion 7,822 19,420 Martin 7,822 19,420 Mason 7,822 19,420 Matagorda 7,822 19,420 Maverick 7,822 19,420 McCulloch 7,822 19,420 McLennan 5,696 16,196 McMullen 7,822 19,420 Medina 7,665 18,955 Menard 7,822 19,420 Midland 6,913 22,892 Milam 7,822 19,420 Mills 7,822 19,420 Mitchell 7,822 19,420 Montague 7,822 19,420 Montgomery 7,022 22,662 Moore 7,822 19,420 Morris 7,822 19,420 Motley 7,822 19,420 Nacogdoches 7,822 19,420 Navarro 7,822 19,420 Newton 7,822 19,420 Nolan 7,822 19,420 Nueces 8,102 26,628 Ochiltree 7,822 19,420 Oldham 7,822 19,420 Orange 9,052 22,480 Palo Pinto 7,822 19,420 Panola 7,822 19,420 Parker 7,978 22,164 Parmer 7,822 19,420 Pecos 7,822 19,420 Polk 7,822 19,420 Potter 10,030 22,167 Presidio 7,822 19,420 Rains 7,822 19,420 Randall 10,030 22,167 Reagan 7,822 19,420 Real 7,822 19,420 Red River 7,822 19,420 Reeves 7,822 19,420 Refugio 7,822 19,420 Roberts 7,822 19,420 Robertson 7,118 20,305 Rockwall 7,978 22,164 Runnels 7,822 19,420 Rusk 6,126 22,987 Sabine 7,822 19,420 San Augustine 7,822 19,420 San Jacinto 7,022 22,662 San Patricio 8,102 26,628 San Saba 7,822 19,420 Schleicher 7,822 19,420 Scurry 7,822 19,420 Shackelford 7,822 19,420 Shelby 7,822 19,420 Sherman 7,822 19,420 Smith 7,669 22,893 Somervell 7,822 19,420 Starr 7,822 19,420 Stephens 7,822 19,420 Sterling 7,822 19,420 Stonewall 7,822 19,420 Sutton 7,822 19,420 Swisher 7,822 19,420 Tarrant 7,978 22,164 Taylor 7,456 20,335 Terrell 7,822 19,420 Terry 7,822 19,420 Throckmorton 7,822 19,420 Titus 7,822 19,420 Tom Green 10,151 20,682 Travis 7,061 20,191 Trinity 7,822 19,420 Tyler 7,822 19,420 Upshur 6,126 22,987 Upton 7,822 19,420 Uvalde 7,822 19,420 Val Verde 7,822 19,420 Van Zandt 7,822 19,420 Victoria 8,198 21,075 Walker 7,822 19,420 Waller 7,022 22,662 Ward 7,822 19,420 Washington 7,822 19,420 Webb 7,455 20,524 Wharton 7,822 19,420 Wheeler 7,822 19,420 Wichita 8,440 20,716 Wilbarger 7,822 19,420 Willacy 7,822 19,420 Williamson 7,061 20,191 Wilson 7,665 18,955 Winkler 7,822 19,420 Wise 7,978 22,164 Wood 7,822 19,420 Yoakum 7,822 19,420 Young 7,822 19,420 Zapata 7,822 19,420 Zavala 7,822 19,420 Utah County Employee- Only Dependent, Family, etc. Beaver 7,720 21,979 Box Elder 7,158 20,264 Cache 8,509 23,989 Carbon 7,720 21,979 Daggett 7,720 21,979 Davis 7,291 20,730 Duchesne 7,720 21,979 Emery 7,720 21,979 Garfield 7,720 21,979 Grand 7,720 21,979 Iron 9,091 20,622 Juab 7,720 21,979 Kane 7,720 21,979 Millard 7,720 21,979 Morgan 7,158 20,264 Piute 7,720 21,979 Rich 8,509 23,989 Salt Lake 7,291 20,730 San Juan 7,720 21,979 Sanpete 7,720 21,979 Sevier 7,720 21,979 Summit 7,291 20,730 Tooele 7,291 20,730 Uintah 7,720 21,979 Utah 6,255 21,210 Wasatch 7,291 20,730 Washington 9,091 20,622 Wayne 7,720 21,979 Weber 7,158 20,264 Vermont County Employee- Only Dependent, Family, etc. All 8,460 23,240 Virginia County Employee- Only Dependent, Family, etc. Accomack 7,346 19,191 Albemarle 8,974 21,460 Alexandria City 7,542 23,327 Alleghany 7,346 19,191 Amelia 7,131 22,408 Amherst 6,642 18,936 Appomattox 6,642 18,936 Arlington 7,542 23,327 Augusta 7,346 19,191 Bath 7,346 19,191 Bedford 6,642 18,936 Bedford City 6,642 18,936 Bland 7,346 19,191 Botetourt 7,631 22,437 Bristol City 7,629 18,863 Brunswick 7,346 19,191 Buchanan 7,346 19,191 Buckingham 7,346 19,191 Buena Vista City 7,346 19,191 Campbell 6,642 18,936 Caroline 7,131 22,408 Carroll 7,346 19,191 Charles City 7,131 22,408 Charlotte 7,346 19,191 Charlottesville City 8,974 21,460 Chesapeake City 7,659 21,119 Chesterfield 7,131 22,408 Clarke 7,542 23,327 Colonial Heights City 7,131 22,408 Covington City 7,346 19,191 Craig 7,631 22,437 Culpeper 7,346 19,191 Cumberland 7,131 22,408 Danville City 8,956 21,176 Dickenson 7,346 19,191 Dinwiddie 7,131 22,408 Emporia City 7,346 19,191 Essex 7,346 19,191 Fairfax 7,542 23,327 Fairfax City 7,542 23,327 Falls Church City 7,542 23,327 Fauquier 7,542 23,327 Floyd 7,346 19,191 Fluvanna 8,974 21,460 Franklin 7,631 22,437 Franklin City 7,346 19,191 Frederick 7,139 19,828 Fredericksburg City 7,542 23,327 Galax City 7,346 19,191 Giles 6,887 20,744 Gloucester 7,659 21,119 Goochland 7,131 22,408 Grayson 7,346 19,191 Greene 8,974 21,460 Greensville 7,346 19,191 Halifax 7,346 19,191 Hampton City 7,659 21,119 Hanover 7,131 22,408 Harrisonburg City 7,253 21,742 Henrico 7,131 22,408 Henry 7,346 19,191 Highland 7,346 19,191 Hopewell City 7,131 22,408 Isle of Wight 7,659 21,119 James City 7,659 21,119 King and Queen 7,131 22,408 King George 7,346 19,191 King William 7,131 22,408 Lancaster 7,346 19,191 Lee 7,346 19,191 Lexington City 7,346 19,191 Loudoun 7,542 23,327 Louisa 7,131 22,408 Lunenburg 7,346 19,191 Lynchburg City 6,642 18,936 Madison 7,346 19,191 Manassas City 7,542 23,327 Manassas Park City 7,542 23,327 Martinsville City 7,346 19,191 Mathews 7,659 21,119 Mecklenburg 7,346 19,191 Middlesex 7,346 19,191 Montgomery 6,887 20,744 Nelson 8,974 21,460 New Kent 7,131 22,408 Newport News City 7,659 21,119 Norfolk City 7,659 21,119 Northampton 7,346 19,191 Northumberland 7,346 19,191 Norton City 7,346 19,191 Nottoway 7,346 19,191 Orange 7,346 19,191 Page 7,346 19,191 Patrick 7,346 19,191 Petersburg City 7,131 22,408 Pittsylvania 8,956 21,176 Poquoson 7,659 21,119 Portsmouth City 7,659 21,119 Powhatan 7,131 22,408 Prince Edward 7,346 19,191 Prince George 7,131 22,408 Prince William 7,542 23,327 Pulaski 6,887 20,744 Radford City 6,887 20,744 Rappahannock 7,346 19,191 Richmond 7,346 19,191 Richmond City 7,131 22,408 Roanoke 7,631 22,437 Roanoke City 7,631 22,437 Rockbridge 7,346 19,191 Rockingham 7,253 21,742 Russell 7,346 19,191 Salem City 7,631 22,437 Scott 7,629 18,863 Shenandoah 7,346 19,191 Smyth 7,346 19,191 Southampton 7,346 19,191 Spotsylvania 7,542 23,327 Stafford 7,542 23,327 Staunton City 7,346 19,191 Suffolk City 7,659 21,119 Surry 7,659 21,119 Sussex 7,131 22,408 Tazewell 7,346 19,191 Virginia Beach City 7,659 21,119 Warren 7,542 23,327 Washington 7,629 18,863 Waynesboro City 7,346 19,191 Westmoreland 7,346 19,191 Williamsburg City 7,659 21,119 Winchester City 7,139 19,828 Wise 7,346 19,191 Wythe 7,346 19,191 York 7,659 21,119 Washington County Employee- Only Dependent, Family, etc. Adams 7,672 21,504 Asotin 7,672 21,504 Benton 7,672 21,504 Chelan 7,672 21,504 Clallam 7,967 20,803 Clark 7,145 18,452 Columbia 7,672 21,504 Cowlitz 7,967 20,803 Douglas 7,672 21,504 Ferry 7,333 18,084 Franklin 7,672 21,504 Garfield 7,672 21,504 Grant 7,672 21,504 Grays Harbor 7,967 20,803 Island 7,967 20,803 Jefferson 7,967 20,803 King 7,851 21,289 Kitsap 7,967 20,803 Kittitas 7,672 21,504 Klickitat 7,145 18,452 Lewis 7,967 20,803 Lincoln 7,333 18,084 Mason 7,967 20,803 Okanogan 7,672 21,504 Pacific 7,967
