Instructions for Form 8941 (2025)

Credit for Small Employer Health Insurance Premiums

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

2025

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.

Note:

For information about insurance plans offered through a SHOP Marketplace, go to Healthcare.gov.

For tax-exempt eligible small employers, the maximum credit is 35% of premiums paid, is limited to the amount of certain payroll taxes paid, and is claimed as a refundable credit on Form 990-T, Exempt Organization Business Income Tax Return. A tax-exempt eligible small employer is an eligible small employer described in section 501(c) that is exempt from taxation under section 501(a). A tax-exempt employer not described in section 501(c) is generally not eligible to claim this credit. However, a tax-exempt farmers’ cooperative subject to tax under section 1381 may be able to claim the credit as a general business credit, as discussed next.

For all other eligible small employers, the maximum credit is 50% of premiums paid and can be taken against both regular and alternative minimum tax. The credit is claimed as part of the general business credit on Form 3800, General Business Credit.

Note:

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.

Caution:

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 $67,000 per FTE.

For details, see Worksheets 1 and 3.

Caution:

If you had more than 10 FTEs and average annual wages of more than $33,000, 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 $67,000.

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).

Note:

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

Example 1.

You’re a sole proprietor with two separate businesses and you file a separate Schedule C (Form 1040), Profit or Loss From Business, for each business. You must treat both businesses as a single employer to figure the credit. You will file one Form 8941 for both businesses.

Example 2.

You and your spouse are both sole proprietors and file a separate Schedule C (Form 1040) for each of your separate businesses. Neither spouse was an employee of the other spouse or participated in the management of the other spouse’s business at any time during the tax year. No more than 50% of the gross income of either business was derived from royalties, rents, dividends, interest, and annuities and you otherwise meet the requirements listed in Regulations section 1.414(c)-4(b)(5)(ii). Don’t treat both businesses as a single employer to figure the credit. If you and your spouse are both eligible small employers, you can file two Forms 8941 with a jointly filed Form 1040 or 1040-SR.

Credit Period

For tax years beginning after 2013, the credit period during which the credit can be claimed is a 2-consecutive-tax-year period beginning with the first tax year in which:

  • An eligible small employer (or any predecessor) files an income tax return with an attached Form 8941 with line A checked “Yes” and a positive amount on line 12, or

  • A tax-exempt eligible small employer (or any predecessor) files Form 990-T with an attached Form 8941 with line A checked “Yes” and a positive amount on line 12.

Employer Premiums Paid

Only premiums you paid for health insurance coverage under a qualifying arrangement (discussed later) for individuals considered employees are counted when figuring your credit.

State premium subsidy or tax credit.

If you’re entitled to a state tax credit or a state premium subsidy paid directly to you for premiums you paid, don’t reduce the amount you paid by the credit or subsidy amount. Also, if a statep ays 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.

Note:

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

Caution:

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

Qualifying Arrangement

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

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

State or local law.

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

Wellness program.

If a plan of an employer provides a wellness program, for purposes of meeting the uniform percentage requirement, the following applies. Any additional amount of the employer contribution attributable to an employee’s participation in the wellness program over the employer contribution with respect to an employee that doesn’t participate in the wellness program isn’t considered in calculating the uniform percentage requirement. This is true whether the difference is due to a discount for participation or a surcharge for nonparticipation. The employer contribution for employees who don’t participate in the wellness program must be at least 50% of the premium (including any premium surcharge for nonparticipation). However, for purposes of figuring the credit, the employer contributions are taken into account, including those contributions attributable to an employee’s participation in a wellness program.

Tobacco surcharge.

Any additional amount you or your employee pays to cover a tobacco surcharge isn’t taken into account in figuring the uniform percentage requirement. Amounts you or your employee 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, earlier.

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

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

Employer-computed composite rate.

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

More than one plan.

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

State subsidies and credits.

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

State Premium Subsidy and Tax Credit Limitation

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

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

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

Payroll Tax Limitation for Tax-Exempt Eligible Small Employers

The credit for tax-exempt eligible small employers can’t exceed the amount of certain payroll taxes. For tax years beginning in 2025, 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 2025.

  • Medicare taxes the tax-exempt employer was required to withhold from employees’ wages in calendar year 2025.

  • Medicare taxes the tax-exempt employer was required to pay for calendar year 2025.

Premium Deduction Reduced

You must reduce your deduction for the cost of providing health insurance coverage to your employees by the amount of any credit for small employer health insurance premiums allowed with respect to the coverage.

More Information

For more information about this credit, see the following.

Specific Instructions

Note:

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

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

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

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

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

Line A

Answer “Yes” if one of the following applies.

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

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

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

If you answer “No,” don’t file Form 8941 unless you’re filing it for a partnership, S corporation, cooperative, estate, trust, or tax-exempt eligible small employer that received from another entity a credit that must be reported on line 15. For more information, see the instructions for line 15.

Waiver for Hawaii.

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

Exception for eligible small employers in certain counties.

For calendar year 2025, 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 2025 if they properly claimed the credit under section 45R for all or part of 2024. For details, see Notice 2018-27, 2018-20, I.R.B. 580, available at IRS.gov/irb/2018-20_IRB#NOT-2018-27.

Note:

To see whether a particular county has coverage available through a SHOP Exchange for 2025 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 2024 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

Caution:

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

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

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

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

Your credit is reduced if you had more than 10 FTEs for the tax year. If you had 25 or more FTEs for the tax year, your credit is reduced to zero.
1. Enter the total employee hours of service from Worksheet 1, column (b) 1. _____
2. Hours of service per FTE 2. 2,080
3. Full-time equivalent employees. Divide line 1 by line 2. If the result isn’t a whole number (0, 1, 2, etc.), generally round the result down to the next lowest whole number. For example, round 2.99 down to 2. However, if the result is less than one, enter 1. Report this number on Form 8941, line 2 3. _____
 

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

Your credit is reduced if you paid average annual wages of more than $33,000 for the tax year. If you paid average annual wages of $67,000 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.      
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20.      
21.      
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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 2025, 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

Caution:

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 $33,000)

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 $33,300 from line 3 4. _____    
5. Divide line 4 by $33,300. Enter the result as a decimal (rounded to at least 3 places) 5. _____    
6. Multiply line 2 by line 5 6. _____
7. Subtract line 6 from line 1. Report this amount on Form 8941, line 9 7. _____
 

Line 10

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

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

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

Line 15

Enter any credit for small employer health insurance premiums from:

  • Schedule K-1 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc., box 15 (code BA);

  • Schedule K-1 (Form 1120-S), Shareholder’s Share of Income, Deductions, Credits, etc., box 13 (code BA);

  • Schedule K-1 (Form 1041), Beneficiary’s Share of Income, Deductions, Credits, etc., box 13 (code G); and

  • Form 1099-PATR, Taxable Distributions Received From Cooperatives, box 12, or other notice of credit allocation.

Note:

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 2025.

  • Medicare taxes the tax-exempt employer was required to withhold from employees’ wages in calendar year 2025.

  • Medicare taxes the tax-exempt employer was required to pay for calendar year 2025.

Instructions for Form 8941 - Notices

Paperwork Reduction Act Notice.

We ask for you to obtain the information on this form to carry out the Internal Revenue laws of the United States. You are required to obtain this information. You are not required to obtain 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 Internal Revenue Code section 6103. The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for individual filers is approved under OMB control number 1545-0074, tax exempt filers under OMB control number 1545-0047, business filers is approved under OMB control number 1545-0123, and trust filers is approved under OMB control number 1545-0092, for the estimated averages, see the instructions for your income tax return. 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 2025. (Tables not available until December 2025).

Alabama

County Employee-
Only		 Dependent,
Family, etc.
Autauga 8,741 24,330
Baldwin 8,328 23,127
Barbour 8,328 23,127
Bibb 8,194 25,365
Blount 8,194 25,365
Bullock 8,328 23,127
Butler 8,328 23,127
Calhoun 8,024 24,126
Chambers 8,328 23,127
Cherokee 8,328 23,127
Chilton 8,194 25,365
Choctaw 8,328 23,127
Clarke 8,328 23,127
Clay 8,328 23,127
Cleburne 8,328 23,127
Coffee 8,328 23,127
Colbert 8,710 25,637
Conecuh 8,328 23,127
Coosa 8,328 23,127
Covington 8,328 23,127
Crenshaw 8,328 23,127
Cullman 8,328 23,127
Dale 8,328 23,127
Dallas 8,328 23,127
DeKalb 8,328 23,127
Elmore 8,741 24,330
Escambia 8,328 23,127
Etowah 7,572 24,311
Fayette 8,328 23,127
Franklin 8,328 23,127
Geneva 9,357 25,270
Greene 8,617 23,306
Hale 8,617 23,306
Henry 9,357 25,270
Houston 9,357 25,270
Jackson 8,328 23,127
Jefferson 8,194 25,365
Lamar 8,328 23,127
Lauderdale 8,710 25,637
Lawrence 8,446 23,085
Lee 8,049 22,422
Limestone 8,306 23,981
Lowndes 8,741 24,330
Macon 8,328 23,127
Madison 8,306 23,981
Marengo 8,328 23,127
Marion 8,328 23,127
Marshall 8,328 23,127
Mobile 8,215 22,163
Monroe 8,328 23,127
Montgomery 8,741 24,330
Morgan 8,446 23,085
Perry 8,328 23,127
Pickens 8,328 23,127
Pike 8,328 23,127
Randolph 8,328 23,127
Russell 8,401 22,513
Shelby 8,194 25,365
St. Clair 8,194 25,365
Sumter 8,328 23,127
Talladega 8,328 23,127
Tallapoosa 8,328 23,127
Tuscaloosa 8,617 23,306
Walker 8,194 25,365
Washington 8,328 23,127
Wilcox 8,328 23,127
Winston 8,328 23,127
 

Alaska

County Employee-
Only		 Dependent,
Family, etc.
Aleutians East 12,563 33,209
Aleutians West 12,563 33,209
Anchorage 11,682 31,718
Bethel 11,682 31,718
Bristol Bay 12,563 33,209
Denali 12,563 33,209
Dillingham 11,682 31,718
Fairbanks North Star 12,563 33,209
Haines 12,288 35,134
Hoonah-Angoon 12,288 35,134
Juneau 12,288 35,134
Kenai Peninsula 12,563 33,209
Ketchikan Gateway 12,288 35,134
Kodiak Island 12,563 33,209
Lake and Peninsula 12,563 33,209
Matanuska Susitna 12,563 33,209
Nome 12,563 33,209
North Slope 12,563 33,209
Northwest Arctic 12,563 33,209
Petersburg 12,288 35,134
Prince of Wales-Hyder 12,288 35,134
Shagway 12,288 35,134
Sitka 12,288 35,134
Southeast Fairbanks 12,563 33,209
Valdez Cordova 11,682 31,718
Wade Hampton 12,563 33,209
Wrangell City and Borough 12,288 35,134
Yakutat 12,563 33,209
Yukon Koyukuk 12,563 33,209
 

Arizona

County Employee-
Only		 Dependent,
Family, etc.
Apache 9,369 24,280
Cochise 8,159 22,038
Coconino 9,369 24,280
Gila 7,925 20,592
Graham 8,159 22,038
Greenlee 8,159 22,038
La Paz 10,198 27,070
Maricopa 7,732 22,558
Mohave 9,369 24,280
Navajo 9,369 24,280
Pima 7,688 23,116
Pinal 7,925 20,592
Santa Cruz 7,688 23,116
Yavapai 8,154 23,122
Yuma 10,198 27,070
 

Arkansas

County Employee-
Only		 Dependent,
Family, etc.
Arkansas 8,076 19,388
Ashley 8,076 19,388
Baxter 8,041 21,429
Benton 8,041 21,429
Boone 8,041 21,429
Bradley 8,076 19,388
Calhoun 8,690 23,029
Carroll 8,041 21,429
Chicot 8,076 19,388
Clark 8,239 21,558
Clay 8,446 21,560
Cleburne 7,953 19,797
Cleveland 8,076 19,388
Columbia 8,690 23,029
Conway 7,953 19,797
Craighead 8,446 21,560
Crawford 7,899 22,511
Crittenden 8,446 21,560
Cross 8,446 21,560
Dallas 8,076 19,388
Desha 8,076 19,388
Drew 8,076 19,388
Faulkner 7,953 19,797
Franklin 7,899 22,511
Fulton 8,446 21,560
Garland 8,239 21,558
Grant 7,953 19,797
Greene 8,446 21,560
Hempstead 8,690 23,029
Hot Spring 8,239 21,558
Howard 8,690 23,029
Independence 8,446 21,560
Izard 8,446 21,560
Jackson 8,446 21,560
Jefferson 8,076 19,388
Johnson 7,899 22,511
Lafayette 8,690 23,029
Lawrence 8,446 21,560
Lee 8,076 19,388
Lincoln 8,076 19,388
Little River 8,690 23,029
Logan 7,899 22,511
Lonoke 7,953 19,797
Madison 8,041 21,429
Marion 8,041 21,429
Miller 8,690 23,029
Mississippi 8,446 21,560
Monroe 8,076 19,388
Montgomery 8,239 21,558
Nevada 8,690 23,029
Newton 8,041 21,429
Ouachita 8,690 23,029
Perry 7,953 19,797
Phillips 8,076 19,388
Pike 8,239 21,558
Poinsett 8,446 21,560
Polk 7,899 22,511
Pope 7,953 19,797
Prairie 7,953 19,797
Pulaski 7,953 19,797
Randolph 8,446 21,560
Saline 7,953 19,797
Scott 7,899 22,511
Searcy 8,041 21,429
Sebastian 7,899 22,511
Sevier 8,690 23,029
Sharp 8,446 21,560
St. Francis 8,446 21,560
Stone 8,446 21,560
Union 8,690 23,029
Van Buren 7,953 19,797
Washington 8,041 21,429
White 7,953 19,797
Woodruff 8,446 21,560
Yell 7,953 19,797
 

California

County Employee-
Only		 Dependent,
Family, etc.
Alameda 9,991 27,732
Alpine 9,825 23,737
Amador 9,825 23,737
Butte 9,825 23,737
Calaveras 9,825 23,737
Colusa 9,825 23,737
Contra Costa 10,036 26,914
Del Norte 9,825 23,737
El Dorado 8,406 27,555
Fresno 9,015 26,996
Glenn 9,825 23,737
Humboldt 9,825 23,737
Imperial 8,825 23,184
Inyo 8,825 23,184
Kern 9,445 21,946
Kings 9,015 26,996
Lake 9,825 23,737
Lassen 9,825 23,737
Los Angeles 9,131 25,340
Madera 9,015 26,996
Marin 8,673 25,833
Mariposa 9,008 24,737
Mendocino 9,825 23,737
Merced 9,008 24,737
Modoc 9,825 23,737
Mono 8,825 23,184
Monterey 9,613 26,386
Napa 8,673 25,833
Nevada 9,825 23,737
Orange 9,098 26,021
Placer 8,406 27,555
Plumas 9,825 23,737
Riverside 9,116 26,757
Sacramento 8,406 27,555
San Benito 9,613 26,386
San Bernardino 9,116 26,757
San Diego 8,815 22,905
San Francisco 9,194 32,092
San Joaquin 9,008 24,737
San Luis Obispo 9,671 26,109
San Mateo 10,893 35,040
Santa Barbara 9,671 26,109
Santa Clara 9,709 29,012
Santa Cruz 9,613 26,386
Shasta 9,825 23,737
Sierra 9,825 23,737
Siskiyou 9,825 23,737
Solano 8,673 25,833
Sonoma 8,673 25,833
Stanislaus 9,008 24,737
Sutter 9,825 23,737
Tehama 9,825 23,737
Trinity 9,825 23,737
Tulare 9,008 24,737
Tuolumne 9,825 23,737
Ventura 9,671 26,109
Yolo 8,406 27,555
Yuba 9,825 23,737
 

Colorado

County Employee-
Only		 Dependent,
Family, etc.
Adams 8,602 24,024
Alamosa 8,633 23,653
Arapahoe 8,602 24,024
Archuleta 9,199 24,827
Baca 8,633 23,653
Bent 8,633 23,653
Boulder 8,926 22,089
Broomfield 8,602 24,024
Chaffee 8,633 23,653
Cheyenne 8,633 23,653
Clear Creek 8,602 24,024
Conejos 8,633 23,653
Costilla 8,633 23,653
Crowley 8,633 23,653
Custer 8,633 23,653
Delta 9,199 24,827
Denver 8,602 24,024
Dolores 9,199 24,827
Douglas 8,602 24,024
Eagle 8,017 24,678
El Paso 7,425 23,690
Elbert 8,602 24,024
Fremont 8,633 23,653
Garfield 8,017 24,678
Gilpin 8,602 24,024
Grand 9,199 24,827
Gunnison 9,199 24,827
Hinsdale 9,199 24,827
Huerfano 8,633 23,653
Jackson 9,199 24,827
Jefferson 8,602 24,024
Kiowa 8,633 23,653
Kit Carson 8,633 23,653
La Plata 9,199 24,827
Lake 9,199 24,827
Larimer 8,694 23,453
Las Animas 8,633 23,653
Lincoln 8,633 23,653
Logan 9,596 25,901
Mesa 9,910 23,528
Mineral 8,633 23,653
Moffat 9,199 24,827
Montezuma 9,199 24,827
Montrose 9,199 24,827
Morgan 9,596 25,901
Otero 8,633 23,653
Ouray 9,199 24,827
Park 8,602 24,024
Phillips 9,596 25,901
Pitkin 8,017 24,678
Prowers 8,633 23,653
Pueblo 8,421 21,282
Rio Blanco 9,199 24,827
Rio Grande 8,633 23,653
Routt 9,199 24,827
Saguache 8,633 23,653
San Juan 9,199 24,827
San Miguel 9,199 24,827
Sedgwick 9,596 25,901
Summit 8,017 24,678
Teller 7,425 23,690
Washington 9,596 25,901
Weld 9,281 26,886
Yuma 9,596 25,901
 

Connecticut

County Employee-
Only		 Dependent,
Family, etc.
Fairfield 9,847 29,578
Hartford 9,002 26,680
Litchfield 9,056 28,343
Middlesex 9,123 27,136
New Haven 9,794 29,787
New London 10,375 28,975
Tolland 9,352 28,944
Windham 9,637 31,760
 

Delaware

County Employee-
Only		 Dependent,
Family, etc.
All 9,961 27,286
 

District of Columbia

County Employee-
Only		 Dependent,
Family, etc.
All 9,368 29,790
 

Florida

County Employee-
Only		 Dependent,
Family, etc.
Alachua 8,574 22,734
Baker 8,395 24,191
Bay 9,388 24,434
Bradford 8,397 24,389
Brevard 9,160 26,969
Broward 8,199 23,737
Calhoun 8,506 24,235
Charlotte 8,788 25,787
Citrus 8,221 24,117
Clay 8,287 23,813
Collier 8,052 29,682
Columbia 8,717 25,617
DeSoto 8,301 25,090
Dixie 8,107 23,261
Duval 8,681 27,500
Escambia 8,119 25,507
Flagler 8,941 24,301
Franklin 8,293 25,489
Gadsden 8,345 24,406
Gilchrist 8,601 24,798
Glades 8,459 25,093
Gulf 8,395 24,880
Hamilton 8,391 24,470
Hardee 8,298 23,424
Hendry 8,677 25,031
Hernando 8,893 23,963
Highlands 8,764 25,569
Hillsborough 7,958 25,175
Holmes 8,182 23,872
Indian River 8,373 24,108
Jackson 7,864 22,810
Jefferson 8,614 24,027
Lafayette 8,508 23,429
Lake 11,430 28,234
Lee 8,441 28,281
Leon 11,634 33,222
Levy 8,184 24,443
Liberty 8,050 23,915
Madison 8,632 24,855
Manatee 8,839 23,230
Marion 7,956 21,239
Martin 8,118 24,627
Miami-Dade 8,604 24,940
Monroe 8,782 25,476
Nassau 8,451 23,044
Okaloosa 8,335 28,477
Okeechobee 8,931 25,640
Orange 8,182 22,301
Osceola 9,623 26,693
Palm Beach 9,897 28,912
Pasco 8,013 23,827
Pinellas 8,194 23,018
Polk 9,577 28,172
Putnam 8,577 24,383
Santa Rosa 8,380 23,766
Sarasota 7,958 24,513
Seminole 8,936 24,437
St. Johns 10,257 29,206
St. Lucie 7,591 22,170
Sumter 8,661 24,392
Suwannee 8,449 24,652
Taylor 8,601 24,732
Union 8,640 24,395
Volusia 8,915 22,545
Wakulla 8,364 24,704
Walton 8,255 23,311
Washington 8,544 24,996
 

Georgia

County Employee-
Only		 Dependent,
Family, etc.
Appling 10,583 27,444
Atkinson 8,296 26,061
Bacon 8,995 24,100
Baker 9,035 25,176
Baldwin 9,240 24,458
Banks 8,976 26,402
Barrow 9,031 23,258
Bartow 8,799 23,483
Ben Hill 8,599 24,826
Berrien 8,599 24,826
Bibb 9,105 23,244
Bleckley 9,105 23,244
Brantley 8,995 24,100
Brooks 8,599 24,826
Bryan 10,583 27,444
Bulloch 10,583 27,444
Burke 8,370 20,462
Butts 8,799 23,483
Calhoun 9,035 25,176
Camden 8,995 24,100
Candler 10,583 27,444
Carroll 9,728 28,180
Catoosa 9,171 24,214
Charlton 8,995 24,100
Chatham 10,583 27,444
Chattahoochee 8,306 21,721
Chattooga 8,654 22,479
Cherokee 8,799 23,483
Clarke 9,031 23,258
Clay 9,035 25,176
Clayton 8,799 23,483
Clinch 8,599 24,826
Cobb 8,799 23,483
Coffee 8,296 26,061
Colquitt 8,599 24,826
Columbia 8,370 20,462
Cook 8,599 24,826
Coweta 8,799 23,483
Crawford 9,105 23,244
Crisp 9,035 25,176
Dade 9,171 24,214
Dawson 8,976 26,402
Decatur 8,599 24,826
DeKalb 8,799 23,483
Dodge 9,105 23,244
Dooly 9,105 23,244
Dougherty 9,035 25,176
Douglas 8,799 23,483
Early 8,599 24,826
Echols 8,599 24,826
Effingham 10,583 27,444
Elbert 9,031 23,258
Emanuel 8,370 20,462
Evans 10,583 27,444
Fannin 8,899 23,245
Fayette 8,799 23,483
Floyd 8,654 22,479
Forsyth 8,799 23,483
Franklin 8,976 26,402
Fulton 8,799 23,483
Gilmer 8,654 22,479
Glascock 8,370 20,462
Glynn 8,995 24,100
Gordon 8,654 22,479
Grady 8,599 24,826
Greene 9,031 23,258
Gwinnett 8,799 23,483
Habersham 8,976 26,402
Hall 8,976 26,402
Hancock 9,240 24,458
Haralson 9,728 28,180
Harris 8,306 21,721
Hart 8,976 26,402
Heard 9,728 28,180
Henry 8,799 23,483
Houston 9,105 23,244
Irwin 8,599 24,826
Jackson 9,031 23,258
Jasper 8,799 23,483
Jeff Davis 8,296 26,061
Jefferson 8,370 20,462
Jenkins 8,370 20,462
Johnson 8,296 26,061
Jones 9,105 23,244
Lamar 8,799 23,483
Lanier 8,599 24,826
Laurens 8,296 26,061
Lee 9,035 25,176
Liberty 10,583 27,444
Lincoln 8,370 20,462
Long 10,583 27,444
Lowndes 8,599 24,826
Lumpkin 8,976 26,402
Macon 8,306 21,721
Madison 9,031 23,258
Marion 8,306 21,721
McDuffie 8,370 20,462
McIntosh 8,995 24,100
Meriwether 8,306 21,721
Miller 8,599 24,826
Mitchell 9,035 25,176
Monroe 9,105 23,244
Montgomery 8,296 26,061
Morgan 9,031 23,258
Murray 8,899 23,245
Muscogee 8,306 21,721
Newton 8,799 23,483
Oconee 9,031 23,258
Oglethorpe 9,031 23,258
Paulding 8,799 23,483
Peach 9,105 23,244
Pickens 8,654 22,479
Pierce 8,995 24,100
Pike 8,799 23,483
Polk 8,654 22,479
Pulaski 9,105 23,244
Putnam 9,105 23,244
Quitman 8,306 21,721
Rabun 8,976 26,402
Randolph 9,035 25,176
Richmond 8,370 20,462
Rockdale 8,799 23,483
Schley 9,035 25,176
Screven 10,583 27,444
Seminole 8,599 24,826
Spalding 8,799 23,483
Stephens 8,976 26,402
Stewart 8,306 21,721
Sumter 9,035 25,176
Talbot 8,306 21,721
Taliaferro 8,370 20,462
Tattnall 10,583 27,444
Taylor 8,306 21,721
Telfair 8,296 26,061
Terrell 9,035 25,176
Thomas 8,599 24,826
Tift 8,599 24,826
Toombs 8,296 26,061
Towns 8,976 26,402
Treutlen 8,296 26,061
Troup 8,306 21,721
Turner 8,599 24,826
Twiggs 9,105 23,244
Union 8,976 26,402
Upson 8,306 21,721
Walker 9,171 24,214
Walton 8,799 23,483
Ware 8,995 24,100
Warren 8,370 20,462
Washington 9,240 24,458
Wayne 8,995 24,100
Webster 8,306 21,721
Wheeler 8,296 26,061
White 8,976 26,402
Whitfield 8,899 23,245
Wilcox 9,105 23,244
Wilkes 8,370 20,462
Wilkinson 9,240 24,458
Worth 9,035 25,176
 

Hawaii

County Employee-
Only		 Dependent,
Family, etc.
All 8,510 22,871
 

Idaho

County Employee-
Only		 Dependent,
Family, etc.
Ada 7,370 19,803
Adams 7,815 19,790
Bannock 8,612 21,376
Bear Lake 8,612 21,376
Benewah 7,073 18,432
Bingham 8,612 21,376
Blaine 6,966 21,500
Boise 7,815 19,790
Bonner 7,073 18,432
Bonneville 7,965 23,927
Boundary 7,073 18,432
Butte 8,612 21,376
Camas 6,966 21,500
Canyon 7,815 19,790
Caribou 8,612 21,376
Cassia 6,966 21,500
Clark 7,965 23,927
Clearwater 8,609 21,626
Custer 8,612 21,376
Elmore 7,815 19,790
Franklin 8,612 21,376
Fremont 7,965 23,927
Gem 7,815 19,790
Gooding 6,966 21,500
Idaho 8,609 21,626
Jefferson 7,965 23,927
Jerome 6,966 21,500
Kootenai 7,073 18,432
Latah 7,073 18,432
Lemhi 7,965 23,927
Lewis 8,609 21,626
Lincoln 6,966 21,500
Madison 7,965 23,927
Minidoka 6,966 21,500
Nez Perce 8,609 21,626
Oneida 8,612 21,376
Owyhee 7,815 19,790
Payette 7,815 19,790
Power 8,612 21,376
Shoshone 7,073 18,432
Teton 7,965 23,927
Twin Falls 6,966 21,500
Valley 7,815 19,790
Washington 7,815 19,790
 

Illinois

County Employee-
Only		 Dependent,
Family, etc.
Adams 9,604 23,011
Alexander 9,928 27,034
Bond 8,687 29,557
Boone 10,338 23,546
Brown 9,604 23,011
Bureau 9,147 31,143
Calhoun 8,687 29,557
Carroll 10,338 23,546
Cass 9,604 23,011
Champaign 9,902 25,830
Christian 9,604 23,011
Clark 9,902 25,830
Clay 9,928 27,034
Clinton 8,687 29,557
Coles 9,902 25,830
Cook 9,718 27,217
Crawford 9,928 27,034
Cumberland 9,902 25,830
De Witt 9,902 24,851
DeKalb 10,338 23,546
Douglas 9,902 25,830
DuPage 9,328 26,713
Edgar 9,902 25,830
Edwards 9,928 27,034
Effingham 9,928 27,034
Fayette 9,928 27,034
Ford 9,902 25,830
Franklin 9,928 27,034
Fulton 9,027 25,140
Gallatin 9,928 27,034
Greene 8,687 29,557
Grundy 9,274 22,354
Hamilton 9,928 27,034
Hancock 9,147 31,143
Hardin 9,928 27,034
Henderson 9,147 31,143
Henry 9,147 31,143
Iroquois 9,902 25,830
Jackson 9,928 27,034
Jasper 9,928 27,034
Jefferson 9,928 27,034
Jersey 8,687 29,557
Jo Daviess 10,338 23,546
Johnson 9,928 27,034
Kane 9,328 26,713
Kankakee 9,274 22,354
Kendall 9,274 22,354
Knox 9,027 25,140
Lake 9,788 25,877
LaSalle 9,027 25,140
Lawrence 9,928 27,034
Lee 10,338 23,546
Livingston 9,902 24,851
Logan 9,604 23,011
Macon 9,604 23,011
Macoupin 8,687 29,557
Madison 9,370 26,654
Marion 9,928 27,034
Marshall 9,027 25,140
Mason 9,604 23,011
Massac 9,928 27,034
McDonough 9,027 25,140
McHenry 9,788 25,877
McLean 9,902 24,851
Menard 9,604 23,011
Mercer 9,147 31,143
Monroe 9,370 26,654
Montgomery 8,687 29,557
Morgan 9,604 23,011
Moultrie 9,604 23,011
Ogle 10,338 23,546
Peoria 9,027 25,140
Perry 9,928 27,034
Piatt 9,902 25,830
Pike 9,604 23,011
Pope 9,928 27,034
Pulaski 9,928 27,034
Putnam 9,027 25,140
Randolph 8,687 29,557
Richland 9,928 27,034
Rock Island 9,147 31,143
Saline 9,928 27,034
Sangamon 9,604 23,011
Schuyler 9,604 23,011
Scott 9,604 23,011
Shelby 9,604 23,011
St. Clair 9,370 26,654
Stark 9,027 25,140
Stephenson 10,338 23,546
Tazewell 9,027 25,140
Union 9,928 27,034
Vermilion 9,902 25,830
Wabash 9,928 27,034
Warren 9,147 31,143
Washington 8,687 29,557
Wayne 9,928 27,034
White 9,928 27,034
Whiteside 9,147 31,143
Will 9,274 22,354
Williamson 9,928 27,034
Winnebago 10,338 23,546
Woodford 9,027 25,140
 

Indiana

County Employee-
Only		 Dependent,
Family, etc.
Adams 9,754 23,214
Allen 8,709 25,445
Bartholomew 9,084 26,175
Benton 9,403 25,391
Blackford 9,701 25,410
Boone 8,855 25,255
Brown 9,532 32,004
Carroll 9,998 26,016
Cass 9,764 22,329
Clark 7,691 22,444
Clay 9,153 24,472
Clinton 9,998 26,016
Crawford 7,691 22,444
Daviess 9,918 27,857
Dearborn 9,748 24,245
Decatur 9,084 26,175
DeKalb 9,754 23,214
Delaware 9,701 25,410
Dubois 9,918 27,857
Elkhart 9,272 23,554
Fayette 8,795 26,531
Floyd 7,691 22,444
Fountain 9,998 26,016
Franklin 9,748 24,245
Fulton 9,764 22,329
Gibson 10,911 24,919
Grant 9,701 25,410
Greene 9,918 27,857
Hamilton 8,855 25,255
Hancock 8,795 26,531
Harrison 7,691 22,444
Hendricks 8,855 25,255
Henry 8,795 26,531
Howard 9,764 22,329
Huntington 9,754 23,214
Jackson 9,084 26,175
Jasper 9,403 25,391
Jay 9,701 25,410
Jefferson 7,691 22,444
Jennings 9,084 26,175
Johnson 9,532 32,004
Knox 9,918 27,857
Kosciusko 9,272 23,554
La Grange 9,754 23,214
La Porte 8,721 23,469
Lake 8,721 23,469
Lawrence 9,532 32,004
Madison 8,795 26,531
Marion 8,855 25,255
Marshall 9,272 23,554
Martin 9,918 27,857
Miami 9,764 22,329
Monroe 9,532 32,004
Montgomery 9,998 26,016
Morgan 8,855 25,255
Newton 9,403 25,391
Noble 9,754 23,214
Ohio 9,748 24,245
Orange 9,918 27,857
Owen 9,532 32,004
Parke 9,153 24,472
Perry 9,918 27,857
Pike 9,918 27,857
Porter 8,721 23,469
Posey 10,911 24,919
Pulaski 9,764 22,329
Putnam 9,998 26,016
Randolph 9,701 25,410
Ripley 9,748 24,245
Rush 9,084 26,175
Scott 7,691 22,444
Shelby 8,855 25,255
Spencer 9,918 27,857
St. Joseph 9,272 23,554
Starke 9,272 23,554
Steuben 9,754 23,214
Sullivan 9,153 24,472
Switzerland 9,748 24,245
Tippecanoe 9,998 26,016
Tipton 9,998 26,016
Union 8,795 26,531
Vanderburgh 10,911 24,919
Vermillion 9,153 24,472
Vigo 9,153 24,472
Wabash 9,754 23,214
Warren 9,403 25,391
Warrick 10,911 24,919
Washington 7,691 22,444
Wayne 8,795 26,531
Wells 9,754 23,214
White 9,403 25,391
Whitley 9,754 23,214
 

Iowa

County Employee-
Only		 Dependent,
Family, etc.
Adair 8,697 23,560
Adams 8,697 23,560
Allamakee 8,404 23,443
Appanoose 8,218 20,576
Audubon 8,697 23,560
Benton 8,640 23,258
Black Hawk 8,640 23,258
Boone 7,966 23,547
Bremer 8,404 23,443
Buchanan 8,640 23,258
Buena Vista 8,772 24,054
Butler 8,404 23,443
Calhoun 7,966 23,547
Carroll 7,966 23,547
Cass 8,697 23,560
Cedar 8,640 23,258
Cerro Gordo 8,404 23,443
Cherokee 8,772 24,054
Chickasaw 8,404 23,443
Clarke 8,697 23,560
Clay 8,772 24,054
Clayton 8,640 23,258
Clinton 8,640 23,258
Crawford 8,772 24,054
Dallas 8,281 23,344
Davis 8,218 20,576
Decatur 8,697 23,560
Delaware 8,640 23,258
Des Moines 8,218 20,576
Dickinson 8,772 24,054
Dubuque 8,640 23,258
Emmet 8,404 23,443
Fayette 8,404 23,443
Floyd 8,404 23,443
Franklin 8,404 23,443
Fremont 8,697 23,560
Greene 7,966 23,547
Grundy 7,966 23,547
Guthrie 8,697 23,560
Hamilton 7,966 23,547
Hancock 8,404 23,443
Hardin 7,966 23,547
Harrison 8,697 23,560
Henry 8,218 20,576
Howard 8,404 23,443
Humboldt 8,404 23,443
Ida 8,772 24,054
Iowa 8,640 23,258
Jackson 8,640 23,258
Jasper 8,281 23,344
Jefferson 8,218 20,576
Johnson 8,640 23,258
Jones 8,640 23,258
Keokuk 8,218 20,576
Kossuth 8,404 23,443
Lee 8,218 20,576
Linn 8,640 23,258
Louisa 8,218 20,576
Lucas 8,218 20,576
Lyon 8,772 24,054
Madison 8,281 23,344
Mahaska 8,218 20,576
Marion 8,281 23,344
Marshall 7,966 23,547
Mills 8,697 23,560
Mitchell 8,404 23,443
Monona 8,772 24,054
Monroe 8,218 20,576
Montgomery 8,697 23,560
Muscatine 8,218 20,576
O’Brien 8,772 24,054
Osceola 8,772 24,054
Page 8,697 23,560
Palo Alto 8,772 24,054
Plymouth 8,772 24,054
Pocahontas 8,772 24,054
Polk 8,281 23,344
Pottawattamie 8,697 23,560
Poweshiek 7,966 23,547
Ringgold 8,697 23,560
Sac 8,772 24,054
Scott 8,640 23,258
Shelby 8,697 23,560
Sioux 8,772 24,054
Story 7,966 23,547
Tama 7,966 23,547
Taylor 8,697 23,560
Union 8,697 23,560
Van Buren 8,218 20,576
Wapello 8,218 20,576
Warren 8,281 23,344
Washington 8,218 20,576
Wayne 8,218 20,576
Webster 7,966 23,547
Winnebago 8,404 23,443
Winneshiek 8,404 23,443
Woodbury 8,772 24,054
Worth 8,404 23,443
Wright 8,404 23,443
 

Kansas

County Employee-
Only		 Dependent,
Family, etc.
Allen 7,646 20,460
Anderson 7,618 22,465
Atchison 7,618 22,465
Barber 6,640 20,210
Barton 8,258 22,158
Bourbon 7,646 20,460
Brown 7,618 22,465
Butler 7,303 22,343
Chase 7,303 22,343
Chautauqua 7,303 22,343
Cherokee 7,646 20,460
Cheyenne 8,258 22,158
Clark 6,640 20,210
Clay 6,958 19,361
Cloud 6,958 19,361
Coffey 7,618 22,465
Comanche 6,640 20,210
Cowley 7,303 22,343
Crawford 7,646 20,460
Decatur 8,258 22,158
Dickinson 6,958 19,361
Doniphan 7,618 22,465
Douglas 7,618 22,465
Edwards 6,640 20,210
Elk 7,303 22,343
Ellis 8,258 22,158
Ellsworth 6,958 19,361
Finney 6,640 20,210
Ford 6,640 20,210
Franklin 7,618 22,465
Geary 6,958 19,361
Gove 8,258 22,158
Graham 8,258 22,158
Grant 6,640 20,210
Gray 6,640 20,210
Greeley 8,258 22,158
Greenwood 7,303 22,343
Hamilton 6,640 20,210
Harper 7,303 22,343
Harvey 7,303 22,343
Haskell 6,640 20,210
Hodgeman 6,640 20,210
Jackson 7,618 22,465
Jefferson 7,618 22,465
Jewell 6,958 19,361
Johnson 8,105 22,751
Kearny 6,640 20,210
Kingman 7,303 22,343
Kiowa 6,640 20,210
Labette 7,646 20,460
Lane 8,258 22,158
Leavenworth 8,105 22,751
Lincoln 6,958 19,361
Linn 7,618 22,465
Logan 8,258 22,158
Lyon 7,618 22,465
Marion 7,303 22,343
Marshall 7,618 22,465
McPherson 7,303 22,343
Meade 6,640 20,210
Miami 8,105 22,751
Mitchell 6,958 19,361
Montgomery 7,303 22,343
Morris 6,958 19,361
Morton 6,640 20,210
Nemaha 7,618 22,465
Neosho 7,646 20,460
Ness 8,258 22,158
Norton 8,258 22,158
Osage 7,618 22,465
Osborne 8,258 22,158
Ottawa 6,958 19,361
Pawnee 6,640 20,210
Phillips 8,258 22,158
Pottawatomie 7,618 22,465
Pratt 6,640 20,210
Rawlins 8,258 22,158
Reno 7,303 22,343
Republic 6,958 19,361
Rice 7,303 22,343
Riley 6,958 19,361
Rooks 8,258 22,158
Rush 8,258 22,158
Russell 8,258 22,158
Saline 6,958 19,361
Scott 8,258 22,158
Sedgwick 7,303 22,343
Seward 6,640 20,210
Shawnee 7,618 22,465
Sheridan 8,258 22,158
Sherman 8,258 22,158
Smith 8,258 22,158
Stafford 6,640 20,210
Stanton 6,640 20,210
Stevens 6,640 20,210
Sumner 7,303 22,343
Thomas 8,258 22,158
Trego 8,258 22,158
Wabaunsee 7,618 22,465
Wallace 8,258 22,158
Washington 6,958 19,361
Wichita 8,258 22,158
Wilson 7,303 22,343
Woodson 7,646 20,460
Wyandotte 8,105 22,751
 

Kentucky

County Employee-
Only		 Dependent,
Family, etc.
Adair 7,995 26,651
Allen 7,995 26,651
Anderson 8,345 24,990
Ballard 9,237 26,051
Barren 7,995 26,651
Bath 8,247 27,325
Bell 9,504 30,789
Boone 7,662 26,293
Bourbon 8,345 24,990
Boyd 8,247 27,325
Boyle 8,345 24,990
Bracken 8,247 27,325
Breathitt 9,504 30,789
Breckinridge 7,985 26,260
Bullitt 7,985 26,260
Butler 7,995 26,651
Caldwell 9,237 26,051
Calloway 9,237 26,051
Campbell 7,662 26,293
Carlisle 9,237 26,051
Carroll 7,985 26,260
Carter 8,247 27,325
Casey 7,995 26,651
Christian 8,681 28,482
Clark 8,345 24,990
Clay 9,504 30,789
Clinton 7,995 26,651
Crittenden 9,237 26,051
Cumberland 7,995 26,651
Daviess 8,681 28,482
Edmonson 7,995 26,651
Elliott 8,247 27,325
Estill 8,345 24,990
Fayette 8,345 24,990
Fleming 8,247 27,325
Floyd 9,504 30,789
Franklin 8,345 24,990
Fulton 9,237 26,051
Gallatin 7,662 26,293
Garrard 8,345 24,990
Grant 7,662 26,293
Graves 9,237 26,051
Grayson 7,985 26,260
Green 7,995 26,651
Greenup 8,247 27,325
Hancock 8,681 28,482
Hardin 7,985 26,260
Harlan 9,504 30,789
Harrison 8,345 24,990
Hart 7,995 26,651
Henderson 8,681 28,482
Henry 7,985 26,260
Hickman 9,237 26,051
Hopkins 8,681 28,482
Jackson 8,345 24,990
Jefferson 7,985 26,260
Jessamine 8,345 24,990
Johnson 9,504 30,789
Kenton 7,662 26,293
Knott 9,504 30,789
Knox 9,504 30,789
LaRue 7,985 26,260
Laurel 9,504 30,789
Lawrence 8,247 27,325
Lee 9,504 30,789
Leslie 9,504 30,789
Letcher 9,504 30,789
Lewis 8,247 27,325
Lincoln 8,345 24,990
Livingston 9,237 26,051
Logan 7,995 26,651
Lyon 9,237 26,051
Madison 8,345 24,990
Magoffin 9,504 30,789
Marion 7,985 26,260
Marshall 9,237 26,051
Martin 9,504 30,789
Mason 8,247 27,325
McCracken 9,237 26,051
McCreary 7,995 26,651
McLean 8,681 28,482
Meade 7,985 26,260
Menifee 8,247 27,325
Mercer 8,345 24,990
Metcalfe 7,995 26,651
Monroe 7,995 26,651
Montgomery 8,345 24,990
Morgan 8,247 27,325
Muhlenberg 8,681 28,482
Nelson 7,985 26,260
Nicholas 8,345 24,990
Ohio 8,681 28,482
Oldham 7,985 26,260
Owen 8,345 24,990
Owsley 9,504 30,789
Pendleton 7,662 26,293
Perry 9,504 30,789
Pike 9,504 30,789
Powell 8,345 24,990
Pulaski 7,995 26,651
Robertson 8,247 27,325
Rockcastle 8,345 24,990
Rowan 8,247 27,325
Russell 7,995 26,651
Scott 8,345 24,990
Shelby 7,985 26,260
Simpson 7,995 26,651
Spencer 7,985 26,260
Taylor 7,995 26,651
Todd 8,681 28,482
Trigg 8,681 28,482
Trimble 7,985 26,260
Union 8,681 28,482
Warren 7,995 26,651
Washington 7,985 26,260
Wayne 7,995 26,651
Webster 8,681 28,482
Whitley 9,504 30,789
Wolfe 9,504 30,789
Woodford 8,345 24,990
 

Louisiana

Parish Employee-
Only		 Dependent,
Family, etc.
Acadia 8,122 20,866
Allen 9,557 21,861
Ascension 9,726 22,141
Assumption 8,784 21,305
Avoyelles 9,663 25,493
Beauregard 9,557 21,861
Bienville 8,188 21,752
Bossier 8,188 21,752
Caddo 8,188 21,752
Calcasieu 9,557 21,861
Caldwell 10,470 21,786
Cameron 9,557 21,861
Catahoula 9,663 25,493
Claiborne 8,188 21,752
Concordia 9,663 25,493
DeSoto 8,188 21,752
East Baton Rouge 9,726 22,141
East Carroll 10,470 21,786
East Feliciana 9,726 22,141
Evangeline 8,122 20,866
Franklin 10,470 21,786
Grant 9,663 25,493
Iberia 8,122 20,866
Iberville 9,726 22,141
Jackson 10,470 21,786
Jefferson 9,282 22,841
Jefferson Davis 9,557 21,861
Lafayette 8,122 20,866
Lafourche 8,784 21,305
LaSalle 9,663 25,493
Lincoln 10,470 21,786
Livingston 9,726 22,141
Madison 10,470 21,786
Morehouse 10,470 21,786
Natchitoches 8,188 21,752
Orleans 9,282 22,841
Ouachita 10,470 21,786
Plaquemines 9,282 22,841
Pointe Coupee 9,726 22,141
Rapides 9,663 25,493
Red River 8,188 21,752
Richland 10,470 21,786
Sabine 8,188 21,752
St. Bernard 9,282 22,841
St. Charles 9,282 22,841
St. Helena 9,726 22,141
St. James 9,282 22,841
St. John Baptist 9,282 22,841
St. Landry 8,122 20,866
St. Martin 8,122 20,866
St. Mary 8,122 20,866
St. Tammany 9,282 22,841
Tangipahoa 9,726 22,141
Tensas 10,470 21,786
Terrebonne 8,784 21,305
Union 10,470 21,786
Vermilion 8,122 20,866
Vernon 9,663 25,493
Washington 9,726 22,141
Webster 8,188 21,752
West Baton Rouge 9,726 22,141
West Carroll 10,470 21,786
West Feliciana 9,726 22,141
Winn 9,663 25,493
 

Maine

County Employee-
Only		 Dependent,
Family, etc.
Androscoggin 8,563 23,225
Aroostook 10,343 26,921
Cumberland 8,290 25,413
Franklin 8,563 23,225
Hancock 10,343 26,921
Kennebec 8,238 25,377
Knox 8,238 25,377
Lincoln 8,238 25,377
Oxford 8,238 25,377
Penobscot 8,563 23,225
Piscataquis 8,563 23,225
Sagadahoc 8,290 25,413
Somerset 8,563 23,225
Waldo 8,563 23,225
Washington 10,343 26,921
York 8,290 25,413
 

Maryland

County Employee-
Only		 Dependent,
Family, etc.
Allegany 8,282 25,727
Anne Arundel 8,273 24,972
Baltimore 8,273 24,972
Baltimore City 8,273 24,972
Calvert 8,337 21,363
Caroline 8,337 21,363
Carroll 8,282 25,727
Cecil 8,337 21,363
Charles 8,337 21,363
Dorchester 8,337 21,363
Frederick 8,282 25,727
Garrett 8,282 25,727
Harford 8,273 24,972
Howard 8,273 24,972
Kent 8,337 21,363
Montgomery 8,718 25,697
Prince George’s 8,718 25,697
Queen Anne’s 8,337 21,363
Somerset 8,337 21,363
St. Mary’s 8,337 21,363
Talbot 8,337 21,363
Washington 8,282 25,727
Wicomico 8,337 21,363
Worcester 8,337 21,363
 

Massachusetts

County Employee-
Only		 Dependent,
Family, etc.
Barnstable 12,476 30,964
Berkshire 9,411 27,598
Bristol 11,194 30,212
Dukes 12,476 30,964
Essex 11,289 29,332
Franklin 9,411 27,598
Hampden 9,411 27,598
Hampshire 9,411 27,598
Middlesex 11,316 30,805
Nantucket 12,476 30,964
Norfolk 11,316 30,805
Plymouth 11,194 30,212
Suffolk 11,316 30,805
Worcester 10,505 30,813
 

Michigan

County Employee-
Only		 Dependent,
Family, etc.
Alcona 8,510 22,856
Alger 11,167 23,163
Allegan 8,008 25,470
Alpena 8,510 22,856
Antrim 8,195 24,739
Arenac 9,631 24,111
Baraga 11,167 23,163
Barry 8,008 25,470
Bay 9,631 24,111
Benzie 8,195 24,739
Berrien 8,627 26,094
Branch 9,298 25,097
Calhoun 9,298 25,097
Cass 8,627 26,094
Charlevoix 8,195 24,739
Cheboygan 8,510 22,856
Chippewa 8,510 22,856
Clare 8,542 23,607
Clinton 8,521 24,171
Crawford 8,510 22,856
Delta 11,167 23,163
Dickinson 11,167 23,163
Eaton 8,521 24,171
Emmet 8,195 24,739
Genesee 8,060 24,088
Gladwin 8,542 23,607
Gogebic 11,167 23,163
Grand Traverse 8,195 24,739
Gratiot 9,631 24,111
Hillsdale 8,521 24,171
Houghton 11,167 23,163
Huron 8,709 21,559
Ingham 8,521 24,171
Ionia 7,401 24,234
Iosco 8,510 22,856
Iron 11,167 23,163
Isabella 8,542 23,607
Jackson 8,521 24,171
Kalamazoo 9,298 25,097
Kalkaska 8,195 24,739
Kent 7,401 24,234
Keweenaw 11,167 23,163
Lake 7,401 24,234
Lapeer 8,060 24,088
Leelanau 8,195 24,739
Lenawee 8,673 25,644
Livingston 8,673 25,644
Luce 11,167 23,163
Mackinac 8,510 22,856
Macomb 8,234 23,578
Manistee 8,195 24,739
Marquette 11,167 23,163
Mason 7,401 24,234
Mecosta 7,401 24,234
Menominee 11,167 23,163
Midland 8,542 23,607
Missaukee 8,195 24,739
Monroe 9,002 26,312
Montcalm 7,401 24,234
Montmorency 8,510 22,856
Muskegon 7,401 24,234
Newaygo 7,401 24,234
Oakland 8,234 23,578
Oceana 7,401 24,234
Ogemaw 8,510 22,856
Ontonagon 11,167 23,163
Osceola 7,401 24,234
Oscoda 8,510 22,856
Otsego 8,510 22,856
Ottawa 7,401 24,234
Presque Isle 8,510 22,856
Roscommon 8,510 22,856
Saginaw 9,631 24,111
Sanilac 8,709 21,559
Schoolcraft 11,167 23,163
Shiawassee 8,060 24,088
St. Clair 8,144 24,799
St. Joseph 8,627 26,094
Tuscola 8,709 21,559
Van Buren 8,627 26,094
Washtenaw 8,673 25,644
Wayne 9,002 26,312
Wexford 8,195 24,739
 

Minnesota

County Employee-
Only		 Dependent,
Family, etc.
Aitkin 8,927 22,963
Anoka 8,387 23,928
Becker 8,643 23,575
Beltrami 8,927 22,963
Benton 8,387 23,928
Big Stone 9,311 24,352
Blue Earth 10,352 22,188
Brown 9,554 23,134
Carlton 10,107 22,968
Carver 8,387 23,928
Cass 8,927 22,963
Chippewa 9,311 24,352
Chisago 8,927 22,963
Clay 8,643 23,575
Clearwater 8,842 24,327
Cook 10,107 22,968
Cottonwood 9,554 23,134
Crow Wing 8,927 22,963
Dakota 8,387 23,928
Dodge 9,598 25,086
Douglas 8,643 23,575
Faribault 10,352 22,188
Fillmore 9,598 25,086
Freeborn 9,598 25,086
Goodhue 9,598 25,086
Grant 8,643 23,575
Hennepin 8,387 23,928
Houston 9,598 25,086
Hubbard 8,927 22,963
Isanti 8,927 22,963
Itasca 10,107 22,968
Jackson 9,554 23,134
Kanabec 8,927 22,963
Kandiyohi 9,311 24,352
Kittson 8,842 24,327
Koochiching 10,107 22,968
Lac qui Parle 9,311 24,352
Lake 10,107 22,968
Lake of the Woods 10,107 22,968
Le Sueur 10,352 22,188
Lincoln 9,554 23,134
Lyon 9,311 24,352
Mahnomen 8,842 24,327
Marshall 8,842 24,327
Martin 10,352 22,188
McLeod 9,311 24,352
Meeker 9,311 24,352
Mille Lacs 8,927 22,963
Morrison 8,927 22,963
Mower 9,598 25,086
Murray 9,554 23,134
Nicollet 10,352 22,188
Nobles 9,554 23,134
Norman 8,842 24,327
Olmsted 9,598 25,086
Otter Tail 8,643 23,575
Pennington 8,842 24,327
Pine 8,927 22,963
Pipestone 9,554 23,134
Polk 8,842 24,327
Pope 8,643 23,575
Ramsey 8,387 23,928
Red Lake 8,842 24,327
Redwood 9,554 23,134
Renville 9,311 24,352
Rice 10,352 22,188
Rock 9,554 23,134
Roseau 8,927 22,963
Scott 8,387 23,928
Sherburne 8,387 23,928
Sibley 9,311 24,352
St. Louis 10,107 22,968
Stearns 8,387 23,928
Steele 9,598 25,086
Stevens 8,643 23,575
Swift 9,311 24,352
Todd 8,927 22,963
Traverse 8,643 23,575
Wabasha 9,598 25,086
Wadena 8,927 22,963
Waseca 10,352 22,188
Washington 8,387 23,928
Watonwan 10,352 22,188
Wilkin 8,643 23,575
Winona 9,598 25,086
Wright 8,387 23,928
Yellow Medicine 9,311 24,352
 

Mississippi

County Employee-
Only		 Dependent,
Family, etc.
Adams 7,206 18,688
Alcorn 7,206 18,688
Amite 7,206 18,688
Attala 7,206 18,688
Benton 7,416 18,912
Bolivar 7,206 18,688
Calhoun 7,206 18,688
Carroll 7,206 18,688
Chickasaw 7,206 18,688
Choctaw 7,206 18,688
Claiborne 7,206 18,688
Clarke 7,206 18,688
Clay 7,206 18,688
Coahoma 7,206 18,688
Copiah 7,604 19,180
Covington 7,206 18,688
DeSoto 7,921 23,091
Forrest 7,593 18,156
Franklin 7,206 18,688
George 7,844 23,137
Greene 7,593 18,156
Grenada 7,206 18,688
Hancock 7,844 23,137
Harrison 7,844 23,137
Hinds 7,604 19,180
Holmes 7,206 18,688
Humphreys 7,206 18,688
Issaquena 7,206 18,688
Itawamba 7,416 18,912
Jackson 7,844 23,137
Jasper 7,206 18,688
Jefferson 7,206 18,688
Jefferson Davis 7,206 18,688
Jones 7,593 18,156
Kemper 7,206 18,688
Lafayette 7,206 18,688
Lamar 7,593 18,156
Lauderdale 7,206 18,688
Lawrence 7,206 18,688
Leake 7,206 18,688
Lee 7,416 18,912
Leflore 7,206 18,688
Lincoln 7,206 18,688
Lowndes 7,206 18,688
Madison 7,604 19,180
Marion 7,206 18,688
Marshall 7,921 23,091
Monroe 7,206 18,688
Montgomery 7,206 18,688
Neshoba 7,206 18,688
Newton 7,206 18,688
Noxubee 7,206 18,688
Oktibbeha 7,206 18,688
Panola 7,206 18,688
Pearl River 7,593 18,156
Perry 7,593 18,156
Pike 7,206 18,688
Pontotoc 7,416 18,912
Prentiss 7,206 18,688
Quitman 7,206 18,688
Rankin 7,604 19,180
Scott 7,206 18,688
Sharkey 7,206 18,688
Simpson 7,604 19,180
Smith 7,206 18,688
Stone 7,844 23,137
Sunflower 7,206 18,688
Tallahatchie 7,206 18,688
Tate 7,921 23,091
Tippah 7,416 18,912
Tishomingo 7,206 18,688
Tunica 7,921 23,091
Union 7,416 18,912
Walthall 7,206 18,688
Warren 7,604 19,180
Washington 7,206 18,688
Wayne 7,206 18,688
Webster 7,206 18,688
Wilkinson 7,206 18,688
Winston 7,206 18,688
Yalobusha 7,206 18,688
Yazoo 7,206 18,688
 

Missouri

County Employee-
Only		 Dependent,
Family, etc.
Adair 8,548 21,760
Andrew 10,197 23,058
Atchison 10,197 23,058
Audrain 8,982 22,299
Barry 7,880 24,547
Barton 10,543 21,351
Bates 7,494 20,476
Benton 7,494 20,476
Bollinger 8,722 25,505
Boone 8,982 22,299
Buchanan 10,197 23,058
Butler 8,722 25,505
Caldwell 10,197 23,058
Callaway 8,982 22,299
Camden 8,982 22,299
Cape Girardeau 8,722 25,505
Carroll 10,197 23,058
Carter 7,659 21,187
Cass 8,884 23,815
Cedar 7,880 24,547
Chariton 8,982 22,299
Christian 7,880 24,547
Clark 8,548 21,760
Clay 8,884 23,815
Clinton 10,197 23,058
Cole 8,982 22,299
Cooper 8,982 22,299
Crawford 7,659 21,187
Dade 7,880 24,547
Dallas 7,880 24,547
Daviess 10,197 23,058
DeKalb 10,197 23,058
Dent 7,659 21,187
Douglas 7,880 24,547
Dunklin 8,722 25,505
Franklin 8,291 23,092
Gasconade 8,982 22,299
Gentry 10,197 23,058
Greene 7,880 24,547
Grundy 10,197 23,058
Harrison 10,197 23,058
Henry 7,494 20,476
Hickory 7,880 24,547
Holt 10,197 23,058
Howard 8,982 22,299
Howell 7,659 21,187
Iron 7,659 21,187
Jackson 8,884 23,815
Jasper 10,543 21,351
Jefferson 8,291 23,092
Johnson 7,494 20,476
Knox 8,548 21,760
Laclede 7,880 24,547
Lafayette 7,494 20,476
Lawrence 7,880 24,547
Lewis 8,548 21,760
Lincoln 8,291 23,092
Linn 8,548 21,760
Livingston 10,197 23,058
Macon 8,548 21,760
Madison 8,722 25,505
Maries 8,982 22,299
Marion 8,548 21,760
McDonald 10,543 21,351
Mercer 10,197 23,058
Miller 8,982 22,299
Mississippi 8,722 25,505
Moniteau 8,982 22,299
Monroe 8,982 22,299
Montgomery 8,982 22,299
Morgan 8,982 22,299
New Madrid 8,722 25,505
Newton 10,543 21,351
Nodaway 10,197 23,058
Oregon 7,659 21,187
Osage 8,982 22,299
Ozark 7,880 24,547
Pemiscot 8,722 25,505
Perry 8,722 25,505
Pettis 7,494 20,476
Phelps 7,659 21,187
Pike 8,548 21,760
Platte 8,884 23,815
Polk 7,880 24,547
Pulaski 7,659 21,187
Putnam 8,548 21,760
Ralls 8,548 21,760
Randolph 8,982 22,299
Ray 10,197 23,058
Reynolds 7,659 21,187
Ripley 7,659 21,187
Saline 7,494 20,476
Schuyler 8,548 21,760
Scotland 8,548 21,760
Scott 8,722 25,505
Shannon 7,659 21,187
Shelby 8,548 21,760
St. Charles 8,291 23,092
St. Clair 7,494 20,476
St. Francois 8,291 23,092
St. Louis 8,291 23,092
St. Louis City 8,291 23,092
Ste. Genevieve 8,291 23,092
Stoddard 8,722 25,505
Stone 7,880 24,547
Sullivan 8,548 21,760
Taney 7,880 24,547
Texas 7,659 21,187
Vernon 7,494 20,476
Warren 8,291 23,092
Washington 8,291 23,092
Wayne 8,722 25,505
Webster 7,880 24,547
Worth 10,197 23,058
Wright 7,880 24,547
 

Montana

County Employee-
Only		 Dependent,
Family, etc.
Beaverhead 9,301 23,078
Big Horn 9,301 23,078
Blaine 9,301 23,078
Broadwater 7,853 22,167
Carbon 8,131 22,023
Carter 9,301 23,078
Cascade 7,853 22,167
Chouteau 7,853 22,167
Custer 9,301 23,078
Daniels 9,301 23,078
Dawson 9,301 23,078
Deer Lodge 7,853 22,167
Fallon 9,301 23,078
Fergus 9,301 23,078
Flathead 8,051 21,832
Gallatin 7,853 22,167
Garfield 9,301 23,078
Glacier 9,301 23,078
Golden Valley 9,301 23,078
Granite 9,301 23,078
Hill 9,301 23,078
Jefferson 7,853 22,167
Judith Basin 7,853 22,167
Lake 8,051 21,832
Lewis and Clark 7,853 22,167
Liberty 9,301 23,078
Lincoln 9,301 23,078
Madison 9,301 23,078
McCone 9,301 23,078
Meagher 9,301 23,078
Mineral 9,301 23,078
Missoula 8,051 21,832
Musselshell 8,131 22,023
Park 9,301 23,078
Petroleum 9,301 23,078
Phillips 9,301 23,078
Pondera 9,301 23,078
Powder River 9,301 23,078
Powell 9,301 23,078
Prairie 9,301 23,078
Ravalli 9,301 23,078
Richland 9,301 23,078
Roosevelt 9,301 23,078
Rosebud 9,301 23,078
Sanders 9,301 23,078
Sheridan 9,301 23,078
Silver Bow 7,853 22,167
Stillwater 8,131 22,023
Sweet Grass 8,131 22,023
Teton 7,853 22,167
Toole 9,301 23,078
Treasure 9,301 23,078
Valley 9,301 23,078
Wheatland 9,301 23,078
Wibaux 9,301 23,078
Yellowstone 8,131 22,023
 

Nebraska

County Employee-
Only		 Dependent,
Family, etc.
Adams 9,372 29,424
Antelope 9,372 29,424
Arthur 9,959 25,388
Banner 9,959 25,388
Blaine 9,372 29,424
Boone 9,372 29,424
Box Butte 9,959 25,388
Boyd 9,372 29,424
Brown 9,959 25,388
Buffalo 9,372 29,424
Burt 8,710 25,234
Butler 9,372 29,424
Cass 8,710 25,234
Cedar 9,372 29,424
Chase 9,959 25,388
Cherry 9,959 25,388
Cheyenne 9,959 25,388
Clay 9,372 29,424
Colfax 9,372 29,424
Cuming 9,372 29,424
Custer 9,372 29,424
Dakota 9,372 29,424
Dawes 9,959 25,388
Dawson 9,372 29,424
Deuel 9,959 25,388
Dixon 9,372 29,424
Dodge 8,710 25,234
Douglas 8,710 25,234
Dundy 9,959 25,388
Fillmore 9,385 26,201
Franklin 9,372 29,424
Frontier 9,959 25,388
Furnas 9,372 29,424
Gage 9,385 26,201
Garden 9,959 25,388
Garfield 9,372 29,424
Gosper 9,372 29,424
Grant 9,959 25,388
Greeley 9,372 29,424
Hall 9,372 29,424
Hamilton 9,372 29,424
Harlan 9,372 29,424
Hayes 9,959 25,388
Hitchcock 9,959 25,388
Holt 9,372 29,424
Hooker 9,959 25,388
Howard 9,372 29,424
Jefferson 9,385 26,201
Johnson 9,385 26,201
Kearney 9,372 29,424
Keith 9,959 25,388
Keya Paha 9,372 29,424
Kimball 9,959 25,388
Knox 9,372 29,424
Lancaster 9,385 26,201
Lincoln 9,959 25,388
Logan 9,959 25,388
Loup 9,372 29,424
Madison 9,372 29,424
McPherson 9,959 25,388
Merrick 9,372 29,424
Morrill 9,959 25,388
Nance 9,372 29,424
Nemaha 9,385 26,201
Nuckolls 9,372 29,424
Otoe 9,385 26,201
Pawnee 9,385 26,201
Perkins 9,959 25,388
Phelps 9,372 29,424
Pierce 9,372 29,424
Platte 9,372 29,424
Polk 9,372 29,424
Red Willow 9,959 25,388
Richardson 9,385 26,201
Rock 9,372 29,424
Saline 9,385 26,201
Sarpy 8,710 25,234
Saunders 8,710 25,234
Scotts Bluff 9,959 25,388
Seward 9,385 26,201
Sheridan 9,959 25,388
Sherman 9,372 29,424
Sioux 9,959 25,388
Stanton 9,372 29,424
Thayer 9,385 26,201
Thomas 9,959 25,388
Thurston 8,710 25,234
Valley 9,372 29,424
Washington 8,710 25,234
Wayne 9,372 29,424
Webster 9,372 29,424
Wheeler 9,372 29,424
York 9,385 26,201
 

Nevada

County Employee-
Only		 Dependent,
Family, etc.
Carson City 8,478 22,631
Churchill 9,240 25,254
Clark 8,353 20,646
Douglas 8,478 22,631
Elko 9,240 25,254
Esmeralda 9,240 25,254
Eureka 9,240 25,254
Humboldt 9,240 25,254
Lander 9,240 25,254
Lincoln 9,240 25,254
Lyon 8,478 22,631
Mineral 9,240 25,254
Nye 8,353 20,646
Pershing 9,240 25,254
Storey 8,478 22,631
Washoe 8,941 21,351
White Pine 9,240 25,254
 

New Hampshire

County Employee-
Only		 Dependent,
Family, etc.
All 8,591 26,225
 

New Jersey

County Employee-
Only		 Dependent,
Family, etc.
All 9,236 27,428
 

New Mexico

County Employee-
Only		 Dependent,
Family, etc.
Bernalillo 8,533 23,762
Catron 9,803 29,015
Chaves 9,803 29,015
Cibola 9,803 29,015
Colfax 9,803 29,015
Curry 9,803 29,015
De Baca 9,803 29,015
Doña Ana 9,161 22,155
Eddy 9,803 29,015
Grant 9,803 29,015
Guadalupe 9,803 29,015
Harding 9,803 29,015
Hidalgo 9,803 29,015
Lea 9,803 29,015
Lincoln 9,803 29,015
Los Alamos 9,803 29,015
Luna 9,803 29,015
McKinley 9,803 29,015
Mora 9,803 29,015
Otero 9,803 29,015
Quay 9,803 29,015
Rio Arriba 9,803 29,015
Roosevelt 9,803 29,015
San Juan 9,045 25,668
San Miguel 9,803 29,015
Sandoval 8,533 23,762
Santa Fe 9,460 24,010
Sierra 9,803 29,015
Socorro 9,803 29,015
Taos 9,803 29,015
Torrance 8,533 23,762
Union 9,803 29,015
Valencia 8,533 23,762
 

New York

County Employee-
Only		 Dependent,
Family, etc.
Albany 9,358 24,527
Allegany 9,036 22,871
Bronx 11,671 32,726
Broome 9,493 26,598
Cattaraugus 9,036 22,871
Cayuga 9,493 26,598
Chautauqua 9,036 22,871
Chemung 9,493 26,598
Chenango 9,421 25,195
Clinton 9,421 25,195
Columbia 9,358 24,527
Cortland 9,493 26,598
Delaware 11,169 29,547
Dutchess 11,169 29,547
Erie 9,036 22,871
Essex 9,421 25,195
Franklin 9,421 25,195
Fulton 9,358 24,527
Genesee 9,036 22,871
Greene 9,358 24,527
Hamilton 9,421 25,195
Herkimer 9,421 25,195
Jefferson 9,421 25,195
Kings 11,671 32,726
Lewis 9,421 25,195
Livingston 8,726 24,370
Madison 9,421 25,195
Monroe 8,726 24,370
Montgomery 9,358 24,527
Nassau 11,665 34,485
New York 11,671 32,726
Niagara 9,036 22,871
Oneida 9,421 25,195
Onondaga 9,493 26,598
Ontario 8,726 24,370
Orange 11,169 29,547
Orleans 9,036 22,871
Oswego 9,421 25,195
Otsego 9,421 25,195
Putnam 11,169 29,547
Queens 11,671 32,726
Rensselaer 9,358 24,527
Richmond 11,671 32,726
Rockland 11,671 32,726
Saratoga 9,358 24,527
Schenectady 9,358 24,527
Schoharie 9,358 24,527
Schuyler 9,493 26,598
Seneca 8,726 24,370
St. Lawrence 9,421 25,195
Steuben 9,493 26,598
Suffolk 11,665 34,485
Sullivan 11,169 29,547
Tioga 9,493 26,598
Tompkins 9,493 26,598
Ulster 11,169 29,547
Warren 9,358 24,527
Washington 9,358 24,527
Wayne 8,726 24,370
Westchester 11,671 32,726
Wyoming 9,036 22,871
Yates 8,726 24,370
 

North Carolina

County Employee-
Only		 Dependent,
Family, etc.
Alamance 8,791 26,069
Alexander 9,118 27,278
Alleghany 9,186 25,450
Anson 8,840 25,247
Ashe 9,186 25,450
Avery 8,305 23,233
Beaufort 11,319 26,012
Bertie 8,902 26,794
Bladen 8,028 27,130
Brunswick 8,080 21,413
Buncombe 8,305 23,233
Burke 9,118 27,278
Cabarrus 8,840 25,247
Caldwell 9,118 27,278
Camden 8,902 26,794
Carteret 11,319 26,012
Caswell 8,791 26,069
Catawba 9,118 27,278
Chatham 8,791 26,069
Cherokee 8,305 23,233
Chowan 8,902 26,794
Clay 8,305 23,233
Cleveland 8,254 23,099
Columbus 8,080 21,413
Craven 11,319 26,012
Cumberland 8,028 27,130
Currituck 8,902 26,794
Dare 11,319 26,012
Davidson 8,425 25,261
Davie 8,425 25,261
Duplin 8,080 21,413
Durham 8,791 26,069
Edgecombe 9,728 32,086
Forsyth 8,425 25,261
Franklin 8,030 24,017
Gaston 8,254 23,099
Gates 8,902 26,794
Graham 8,305 23,233
Granville 8,546 24,195
Greene 9,728 32,086
Guilford 8,791 24,881
Halifax 8,902 26,794
Harnett 8,028 27,130
Haywood 8,305 23,233
Henderson 8,305 23,233
Hertford 8,902 26,794
Hoke 8,028 27,130
Hyde 11,319 26,012
Iredell 9,118 27,278
Jackson 8,305 23,233
Johnston 8,030 24,017
Jones 11,319 26,012
Lee 8,791 26,069
Lenoir 11,319 26,012
Lincoln 8,254 23,099
Macon 8,305 23,233
Madison 8,305 23,233
Martin 8,902 26,794
McDowell 8,305 23,233
Mecklenburg 8,840 25,247
Mitchell 8,305 23,233
Montgomery 9,817 24,473
Moore 9,817 24,473
Nash 9,728 32,086
New Hanover 8,080 21,413
Northampton 8,902 26,794
Onslow 8,080 21,413
Orange 8,791 26,069
Pamlico 11,319 26,012
Pasquotank 8,902 26,794
Pender 8,080 21,413
Perquimans 8,902 26,794
Person 8,791 26,069
Pitt 9,728 32,086
Polk 8,305 23,233
Randolph 8,791 24,881
Richmond 8,028 27,130
Robeson 8,028 27,130
Rockingham 8,791 24,881
Rowan 8,840 25,247
Rutherford 8,305 23,233
Sampson 8,028 27,130
Scotland 8,028 27,130
Stanly 8,840 25,247
Stokes 8,425 25,261
Surry 8,425 25,261
Swain 8,305 23,233
Transylvania 8,305 23,233
Tyrrell 11,319 26,012
Union 8,840 25,247
Vance 8,546 24,195
Wake 8,030 24,017
Warren 8,546 24,195
Washington 11,319 26,012
Watauga 9,186 25,450
Wayne 9,728 32,086
Wilkes 9,186 25,450
Wilson 9,728 32,086
Yadkin 8,425 25,261
Yancey 8,305 23,233
 

North Dakota

County Employee-
Only		 Dependent,
Family, etc.
Adams 9,654 24,739
Barnes 9,654 24,739
Benson 9,654 24,739
Billings 9,654 24,739
Bottineau 9,654 24,739
Bowman 9,654 24,739
Burke 9,654 24,739
Burleigh 9,229 25,095
Cass 8,493 24,039
Cavalier 9,654 24,739
Dickey 9,654 24,739
Divide 9,654 24,739
Dunn 9,654 24,739
Eddy 9,654 24,739
Emmons 9,654 24,739
Foster 9,654 24,739
Golden Valley 9,654 24,739
Grand Forks 8,680 24,032
Grant 9,654 24,739
Griggs 9,654 24,739
Hettinger 9,654 24,739
Kidder 9,654 24,739
La Moure 9,654 24,739
Logan 9,654 24,739
McHenry 9,654 24,739
McIntosh 9,654 24,739
McKenzie 9,654 24,739
McLean 9,654 24,739
Mercer 9,654 24,739
Morton 9,229 25,095
Mountrail 9,654 24,739
Nelson 9,654 24,739
Oliver 9,654 24,739
Pembina 9,654 24,739
Pierce 9,654 24,739
Ramsey 9,654 24,739
Ransom 9,654 24,739
Renville 9,654 24,739
Richland 9,654 24,739
Rolette 9,654 24,739
Sargent 9,654 24,739
Sheridan 9,654 24,739
Sioux 9,654 24,739
Slope 9,654 24,739
Stark 9,654 24,739
Steele 9,654 24,739
Stutsman 9,654 24,739
Towner 9,654 24,739
Traill 9,654 24,739
Walsh 9,654 24,739
Ward 9,654 24,739
Wells 9,654 24,739
Williams 9,654 24,739
 

Ohio

County Employee-
Only		 Dependent,
Family, etc.
Adams 9,048 19,544
Allen 9,312 21,287
Ashland 8,799 22,928
Ashtabula 9,578 24,385
Athens 10,662 22,532
Auglaize 9,312 21,287
Belmont 9,010 19,458
Brown 9,048 19,544
Butler 8,907 23,720
Carroll 7,908 22,733
Champaign 9,685 22,090
Clark 9,685 22,090
Clermont 9,048 19,544
Clinton 9,048 19,544
Columbiana 8,630 23,707
Coshocton 9,010 19,458
Crawford 8,666 20,711
Cuyahoga 9,578 24,385
Darke 9,685 22,090
Defiance 8,269 21,370
Delaware 8,474 22,087
Erie 9,560 26,714
Fairfield 8,474 22,087
Fayette 8,474 22,087
Franklin 8,474 22,087
Fulton 8,269 21,370
Gallia 10,729 27,998
Geauga 9,578 24,385
Greene 9,685 22,090
Guernsey 9,010 19,458
Hamilton 8,907 23,720
Hancock 9,312 21,287
Hardin 9,312 21,287
Harrison 9,010 19,458
Henry 8,269 21,370
Highland 9,048 19,544
Hocking 10,662 22,532
Holmes 7,106 20,621
Huron 9,560 26,714
Jackson 10,729 27,998
Jefferson 9,010 19,458
Knox 8,474 22,087
Lake 9,578 24,385
Lawrence 10,729 27,998
Licking 8,474 22,087
Logan 8,474 22,087
Lorain 9,578 24,385
Lucas 8,269 21,370
Madison 8,474 22,087
Mahoning 8,630 23,707
Marion 8,817 21,747
Medina 8,799 22,928
Meigs 10,662 22,532
Mercer 9,312 21,287
Miami 9,685 22,090
Monroe 9,010 19,458
Montgomery 9,685 22,090
Morgan 9,010 19,458
Morrow 8,817 21,747
Muskingum 9,010 19,458
Noble 9,010 19,458
Ottawa 9,560 26,714
Paulding 9,312 21,287
Perry 9,010 19,458
Pickaway 8,474 22,087
Pike 10,729 27,998
Portage 8,799 22,928
Preble 9,685 22,090
Putnam 9,312 21,287
Richland 8,666 20,711
Ross 10,729 27,998
Sandusky 9,560 26,714
Scioto 10,729 27,998
Seneca 9,560 26,714
Shelby 9,685 22,090
Stark 7,908 22,733
Summit 8,799 22,928
Trumbull 8,630 23,707
Tuscarawas 9,010 19,458
Union 8,474 22,087
Van Wert 9,312 21,287
Vinton 10,729 27,998
Warren 8,907 23,720
Washington 10,662 22,532
Wayne 7,106 20,621
Williams 8,269 21,370
Wood 8,269 21,370
Wyandot 9,560 26,714
 

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 21,499
Carter 8,126 22,340
Cherokee 8,126 22,340
Choctaw 8,126 22,340
Cimarron 8,126 22,340
Cleveland 8,463 21,499
Coal 8,126 22,340
Comanche 7,985 22,334
Cotton 8,126 22,340
Craig 8,126 22,340
Creek 8,397 22,281
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 21,499
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 7,774 22,477
Lincoln 8,463 21,499
Logan 8,463 21,499
Love 8,126 22,340
Major 8,126 22,340
Marshall 8,126 22,340
Mayes 8,126 22,340
McClain 8,463 21,499
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 21,499
Okmulgee 8,397 22,281
Osage 8,397 22,281
Ottawa 8,126 22,340
Pawnee 8,397 22,281
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 22,281
Seminole 8,126 22,340
Sequoyah 7,774 22,477
Stephens 8,126 22,340
Texas 8,126 22,340
Tillman 8,126 22,340
Tulsa 8,397 22,281
Wagoner 8,397 22,281
Washington 8,126 22,340
Washita 8,126 22,340
Woods 8,126 22,340
Woodward 8,126 22,340
 

Oregon

County Employee-
Only		 Dependent,
Family, etc.
Baker 9,689 24,753
Benton 8,627 22,863
Clackamas 8,276 25,870
Clatsop 9,654 26,856
Columbia 9,654 26,856
Coos 9,654 26,856
Crook 9,689 24,753
Curry 9,654 26,856
Deschutes 9,018 24,529
Douglas 8,891 25,646
Gilliam 9,689 24,753
Grant 9,689 24,753
Harney 9,689 24,753
Hood River 9,689 24,753
Jackson 8,891 25,646
Jefferson 9,689 24,753
Josephine 8,891 25,646
Klamath 9,018 24,529
Lake 9,018 24,529
Lane 8,627 22,863
Lincoln 9,654 26,856
Linn 8,627 22,863
Malheur 9,689 24,753
Marion 7,954 23,556
Morrow 9,689 24,753
Multnomah 8,276 25,870
Polk 7,954 23,556
Sherman 9,689 24,753
Tillamook 9,654 26,856
Umatilla 9,689 24,753
Union 9,689 24,753
Wallowa 9,689 24,753
Wasco 9,689 24,753
Washington 8,276 25,870
Wheeler 9,689 24,753
Yamhill 8,276 25,870
 

Pennsylvania

County Employee-
Only		 Dependent,
Family, etc.
Adams 9,198 25,437
Allegheny 8,444 23,654
Armstrong 8,444 23,654
Beaver 8,444 23,654
Bedford 8,683 25,396
Berks 9,198 25,437
Blair 8,683 25,396
Bradford 8,959 24,628
Bucks 8,951 26,308
Butler 8,444 23,654
Cambria 8,683 25,396
Cameron 7,824 25,938
Carbon 8,959 24,628
Centre 9,135 27,221
Chester 8,951 26,308
Clarion 8,759 23,609
Clearfield 8,683 25,396
Clinton 8,959 24,628
Columbia 9,135 27,221
Crawford 8,759 23,609
Cumberland 9,207 26,359
Dauphin 9,207 26,359
Delaware 8,951 26,308
Elk 7,824 25,938
Erie 8,759 23,609
Fayette 8,444 23,654
Forest 8,759 23,609
Franklin 9,207 26,359
Fulton 9,207 26,359
Greene 8,444 23,654
Huntingdon 8,683 25,396
Indiana 8,444 23,654
Jefferson 8,683 25,396
Juniata 9,207 26,359
Lackawanna 8,959 24,628
Lancaster 9,198 25,437
Lawrence 8,444 23,654
Lebanon 9,207 26,359
Lehigh 9,135 27,221
Luzerne 8,959 24,628
Lycoming 8,959 24,628
McKean 8,759 23,609
Mercer 8,759 23,609
Mifflin 9,135 27,221
Monroe 8,959 24,628
Montgomery 8,951 26,308
Montour 9,135 27,221
Northampton 9,135 27,221
Northumberland 9,135 27,221
Perry 9,207 26,359
Philadelphia 8,951 26,308
Pike 8,959 24,628
Potter 7,824 25,938
Schuylkill 9,135 27,221
Snyder 9,135 27,221
Somerset 8,683 25,396
Sullivan 8,959 24,628
Susquehanna 8,959 24,628
Tioga 8,959 24,628
Union 9,135 27,221
Venango 8,759 23,609
Warren 8,759 23,609
Washington 8,444 23,654
Wayne 8,959 24,628
Westmoreland 8,444 23,654
Wyoming 8,959 24,628
York 9,198 25,437
 

Rhode Island

County Employee-
Only		 Dependent,
Family, etc.
All 9,871 28,398
 

South Carolina

County Employee-
Only		 Dependent,
Family, etc.
Abbeville 9,017 25,245
Aiken 8,845 21,893
Allendale 8,885 25,181
Anderson 9,271 24,608
Bamberg 8,768 25,305
Barnwell 8,379 24,273
Beaufort 9,315 22,179
Berkeley 10,045 26,982
Calhoun 8,675 24,882
Charleston 8,805 26,941
Cherokee 8,699 25,466
Chester 9,094 25,855
Chesterfield 9,007 27,470
Clarendon 8,585 24,799
Colleton 8,957 24,118
Darlington 9,010 25,996
Dillon 8,941 24,580
Dorchester 9,700 25,047
Edgefield 8,678 25,099
Fairfield 8,978 25,211
Florence 9,334 26,247
Georgetown 8,496 24,982
Greenville 9,147 24,279
Greenwood 9,552 25,072
Hampton 8,958 24,909
Horry 8,928 25,456
Jasper 9,300 26,043
Kershaw 9,115 25,688
Lancaster 8,916 21,741
Laurens 8,999 23,471
Lee 8,816 24,762
Lexington 9,015 25,460
Marion 9,290 25,433
Marlboro 9,162 24,970
McCormick 9,617 25,926
Newberry 9,668 25,763
Oconee 9,811 25,843
Orangeburg 9,155 27,773
Pickens 9,077 24,372
Richland 9,234 27,486
Saluda 9,406 25,030
Spartanburg 8,716 22,457
Sumter 9,088 22,540
Union 8,666 24,821
Williamsburg 8,722 24,683
York 8,318 24,473
 

South Dakota

County Employee-
Only		 Dependent,
Family, etc.
Aurora 9,122 27,669
Beadle 8,840 26,857
Bennett 9,114 24,561
Bon Homme 9,122 27,669
Brookings 8,840 26,857
Brown 8,840 26,857
Brule 9,122 27,669
Buffalo 9,122 27,669
Butte 9,114 24,561
Campbell 8,840 26,857
Charles Mix 9,122 27,669
Clark 8,840 26,857
Clay 8,877 24,996
Codington 8,840 26,857
Corson 9,114 24,561
Custer 9,114 24,561
Davison 9,122 27,669
Day 8,840 26,857
Deuel 8,840 26,857
Dewey 9,114 24,561
Douglas 9,122 27,669
Edmunds 8,840 26,857
Fall River 9,114 24,561
Faulk 8,840 26,857
Grant 8,840 26,857
Gregory 9,114 24,561
Haakon 9,114 24,561
Hamlin 8,840 26,857
Hand 9,122 27,669
Hanson 9,122 27,669
Harding 9,114 24,561
Hughes 9,122 27,669
Hutchinson 9,122 27,669
Hyde 9,122 27,669
Jackson 9,114 24,561
Jerauld 9,122 27,669
Jones 9,114 24,561
Kingsbury 8,840 26,857
Lake 8,877 24,996
Lawrence 9,114 24,561
Lincoln 8,877 24,996
Lyman 9,114 24,561
Marshall 8,840 26,857
McCook 8,877 24,996
McPherson 8,840 26,857
Meade 9,114 24,561
Mellette 9,114 24,561
Miner 9,122 27,669
Minnehaha 8,877 24,996
Moody 8,877 24,996
Pennington 9,114 24,561
Perkins 9,114 24,561
Potter 8,840 26,857
Roberts 8,840 26,857
Sanborn 9,122 27,669
Shannon 9,114 24,561
Spink 8,840 26,857
Stanley 9,114 24,561
Sully 9,122 27,669
Todd 9,114 24,561
Tripp 9,114 24,561
Turner 8,877 24,996
Union 8,877 24,996
Walworth 8,840 26,857
Yankton 9,122 27,669
Ziebach 9,114 24,561
 

Tennessee

County Employee-
Only		 Dependent,
Family, etc.
Anderson 7,734 19,822
Bedford 8,003 20,689
Benton 7,972 21,536
Bledsoe 7,515 22,141
Blount 7,734 19,822
Bradley 7,515 22,141
Campbell 7,734 19,822
Cannon 7,648 19,177
Carroll 7,972 21,536
Carter 7,921 21,498
Cheatham 7,943 22,885
Chester 7,972 21,536
Claiborne 7,734 19,822
Clay 7,648 19,177
Cocke 7,734 19,822
Coffee 8,003 20,689
Crockett 7,972 21,536
Cumberland 7,648 19,177
Davidson 7,943 22,885
Decatur 7,972 21,536
DeKalb 7,648 19,177
Dickson 8,003 20,689
Dyer 7,972 21,536
Fayette 8,097 20,620
Fentress 7,648 19,177
Franklin 7,515 22,141
Gibson 7,972 21,536
Giles 8,003 20,689
Grainger 7,734 19,822
Greene 7,921 21,498
Grundy 7,515 22,141
Hamblen 7,734 19,822
Hamilton 7,515 22,141
Hancock 7,921 21,498
Hardeman 7,972 21,536
Hardin 7,972 21,536
Hawkins 7,921 21,498
Haywood 8,097 20,620
Henderson 7,972 21,536
Henry 7,972 21,536
Hickman 8,003 20,689
Houston 8,003 20,689
Humphreys 8,003 20,689
Jackson 7,648 19,177
Jefferson 7,734 19,822
Johnson 7,921 21,498
Knox 7,734 19,822
Lake 7,972 21,536
Lauderdale 8,097 20,620
Lawrence 8,003 20,689
Lewis 8,003 20,689
Lincoln 8,003 20,689
Loudon 7,734 19,822
Macon 7,648 19,177
Madison 7,972 21,536
Marion 7,515 22,141
Marshall 8,003 20,689
Maury 8,003 20,689
McMinn 7,515 22,141
McNairy 7,972 21,536
Meigs 7,515 22,141
Monroe 7,734 19,822
Montgomery 7,943 22,885
Moore 8,003 20,689
Morgan 7,734 19,822
Obion 7,972 21,536
Overton 7,648 19,177
Perry 8,003 20,689
Pickett 7,648 19,177
Polk 7,515 22,141
Putnam 7,648 19,177
Rhea 7,515 22,141
Roane 7,734 19,822
Robertson 7,943 22,885
Rutherford 7,943 22,885
Scott 7,734 19,822
Sequatchie 7,515 22,141
Sevier 7,734 19,822
Shelby 8,097 20,620
Smith 7,648 19,177
Stewart 8,003 20,689
Sullivan 7,921 21,498
Sumner 7,943 22,885
Tipton 8,097 20,620
Trousdale 7,943 22,885
Unicoi 7,921 21,498
Union 7,734 19,822
Van Buren 7,648 19,177
Warren 7,648 19,177
Washington 7,921 21,498
Wayne 8,003 20,689
Weakley 7,972 21,536
White 7,648 19,177
Williamson 7,943 22,885
Wilson 7,943 22,885
 

Texas

County Employee-
Only		 Dependent,
Family, etc.
Anderson 9,372 23,509
Andrews 9,372 23,509
Angelina 9,372 23,509
Aransas 9,425 26,628
Archer 8,947 23,111
Armstrong 10,030 25,166
Atascosa 8,380 22,626
Austin 8,309 26,389
Bailey 9,372 23,509
Bandera 8,380 22,626
Bastrop 8,000 21,482
Baylor 9,372 23,509
Bee 9,372 23,509
Bell 9,416 20,865
Bexar 8,380 22,626
Blanco 9,372 23,509
Borden 9,372 23,509
Bosque 9,372 23,509
Bowie 8,455 23,391
Brazoria 8,309 26,389
Brazos 8,248 23,567
Brewster 9,372 23,509
Briscoe 9,372 23,509
Brooks 9,372 23,509
Brown 9,372 23,509
Burleson 8,248 23,567
Burnet 9,372 23,509
Caldwell 8,000 21,482
Calhoun 8,661 25,205
Callahan 8,149 22,497
Cameron 8,199 25,284
Camp 9,372 23,509
Carson 10,030 25,166
Cass 9,372 23,509
Castro 9,372 23,509
Chambers 8,309 26,389
Cherokee 9,372 23,509
Childress 9,372 23,509
Clay 8,947 23,111
Cochran 9,372 23,509
Coke 9,372 23,509
Coleman 9,372 23,509
Collin 8,920 25,185
Collingsworth 9,372 23,509
Colorado 9,372 23,509
Comal 8,380 22,626
Comanche 9,372 23,509
Concho 9,372 23,509
Cooke 9,372 23,509
Coryell 9,416 20,865
Cottle 9,372 23,509
Crane 9,372 23,509
Crockett 9,372 23,509
Crosby 8,242 23,416
Culberson 9,372 23,509
Dallam 9,372 23,509
Dallas 8,920 25,185
Dawson 9,372 23,509
De Witt 9,372 23,509
Deaf Smith 9,372 23,509
Delta 8,920 25,185
Denton 8,920 25,185
Dickens 9,372 23,509
Dimmit 9,372 23,509
Donley 9,372 23,509
Duval 9,372 23,509
Eastland 9,372 23,509
Ector 9,303 20,934
Edwards 9,372 23,509
El Paso 7,581 17,606
Ellis 8,920 25,185
Erath 9,372 23,509
Falls 9,372 23,509
Fannin 9,372 23,509
Fayette 9,372 23,509
Fisher 9,372 23,509
Floyd 9,372 23,509
Foard 9,372 23,509
Fort Bend 8,309 26,389
Franklin 9,372 23,509
Freestone 9,372 23,509
Frio 9,372 23,509
Gaines 9,372 23,509
Galveston 8,309 26,389
Garza 9,372 23,509
Gillespie 9,372 23,509
Glasscock 9,372 23,509
Goliad 8,661 25,205
Gonzales 9,372 23,509
Gray 9,372 23,509
Grayson 8,602 23,138
Gregg 7,675 24,816
Grimes 9,372 23,509
Guadalupe 8,380 22,626
Hale 9,372 23,509
Hall 9,372 23,509
Hamilton 9,372 23,509
Hansford 9,372 23,509
Hardeman 9,372 23,509
Hardin 9,444 22,839
Harris 8,309 26,389
Harrison 9,372 23,509
Hartley 9,372 23,509
Haskell 9,372 23,509
Hays 8,000 21,482
Hemphill 9,372 23,509
Henderson 9,372 23,509
Hidalgo 9,094 24,740
Hill 9,372 23,509
Hockley 9,372 23,509
Hood 9,372 23,509
Hopkins 9,372 23,509
Houston 9,372 23,509
Howard 9,372 23,509
Hudspeth 9,372 23,509
Hunt 8,920 25,185
Hutchinson 9,372 23,509
Irion 10,683 26,166
Jack 9,372 23,509
Jackson 9,372 23,509
Jasper 9,372 23,509
Jeff Davis 9,372 23,509
Jefferson 9,444 22,839
Jim Hogg 9,372 23,509
Jim Wells 9,372 23,509
Johnson 8,920 25,185
Jones 8,149 22,497
Karnes 9,372 23,509
Kaufman 8,920 25,185
Kendall 8,380 22,626
Kenedy 9,372 23,509
Kent 9,372 23,509
Kerr 9,372 23,509
Kimble 9,372 23,509
King 9,372 23,509
Kinney 9,372 23,509
Kleberg 9,372 23,509
Knox 9,372 23,509
Lamar 9,372 23,509
Lamb 9,372 23,509
Lampasas 9,416 20,865
LaSalle 9,372 23,509
Lavaca 9,372 23,509
Lee 9,372 23,509
Leon 9,372 23,509
Liberty 8,309 26,389
Limestone 9,372 23,509
Lipscomb 9,372 23,509
Live Oak 9,372 23,509
Llano 9,372 23,509
Loving 9,372 23,509
Lubbock 8,242 23,416
Lynn 9,372 23,509
Madison 9,372 23,509
Marion 9,372 23,509
Martin 9,372 23,509
Mason 9,372 23,509
Matagorda 9,372 23,509
Maverick 9,372 23,509
McCulloch 9,372 23,509
McLennan 6,596 21,594
McMullen 9,372 23,509
Medina 8,380 22,626
Menard 9,372 23,509
Midland 8,633 30,732
Milam 9,372 23,509
Mills 9,372 23,509
Mitchell 9,372 23,509
Montague 9,372 23,509
Montgomery 8,309 26,389
Moore 9,372 23,509
Morris 9,372 23,509
Motley 9,372 23,509
Nacogdoches 9,372 23,509
Navarro 9,372 23,509
Newton 9,372 23,509
Nolan 9,372 23,509
Nueces 9,425 26,628
Ochiltree 9,372 23,509
Oldham 9,372 23,509
Orange 9,444 22,839
Palo Pinto 9,372 23,509
Panola 9,372 23,509
Parker 8,920 25,185
Parmer 9,372 23,509
Pecos 9,372 23,509
Polk 9,372 23,509
Potter 10,030 25,166
Presidio 9,372 23,509
Rains 9,372 23,509
Randall 10,030 25,166
Reagan 9,372 23,509
Real 9,372 23,509
Red River 9,372 23,509
Reeves 9,372 23,509
Refugio 9,372 23,509
Roberts 9,372 23,509
Robertson 8,248 23,567
Rockwall 8,920 25,185
Runnels 9,372 23,509
Rusk 7,675 24,816
Sabine 9,372 23,509
San Augustine 9,372 23,509
San Jacinto 8,309 26,389
San Patricio 9,425 26,628
San Saba 9,372 23,509
Schleicher 9,372 23,509
Scurry 9,372 23,509
Shackelford 9,372 23,509
Shelby 9,372 23,509
Sherman 9,372 23,509
Smith 10,071 28,400
Somervell 9,372 23,509
Starr 9,372 23,509
Stephens 9,372 23,509
Sterling 9,372 23,509
Stonewall 9,372 23,509
Sutton 9,372 23,509
Swisher 9,372 23,509
Tarrant 8,920 25,185
Taylor 8,149 22,497
Terrell 9,372 23,509
Terry 9,372 23,509
Throckmorton 9,372 23,509
Titus 9,372 23,509
Tom Green 10,683 26,166
Travis 8,000 21,482
Trinity 9,372 23,509
Tyler 9,372 23,509
Upshur 7,675 24,816
Upton 9,372 23,509
Uvalde 9,372 23,509
Val Verde 9,372 23,509
Van Zandt 9,372 23,509
Victoria 8,661 25,205
Walker 9,372 23,509
Waller 8,309 26,389
Ward 9,372 23,509
Washington 9,372 23,509
Webb 9,163 24,168
Wharton 9,372 23,509
Wheeler 9,372 23,509
Wichita 8,947 23,111
Wilbarger 9,372 23,509
Willacy 9,372 23,509
Williamson 8,000 21,482
Wilson 8,380 22,626
Winkler 9,372 23,509
Wise 8,920 25,185
Wood 9,372 23,509
Yoakum 9,372 23,509
Young 9,372 23,509
Zapata 9,372 23,509
Zavala 9,372 23,509
 

Utah

County Employee-
Only		 Dependent,
Family, etc.
Beaver 7,720 23,521
Box Elder 7,304 22,242
Cache 8,509 27,990
Carbon 7,720 23,521
Daggett 7,720 23,521
Davis 8,048 22,868
Duchesne 7,720 23,521
Emery 7,720 23,521
Garfield 7,720 23,521
Grand 7,720 23,521
Iron 9,091 23,190
Juab 7,720 23,521
Kane 7,720 23,521
Millard 7,720 23,521
Morgan 7,304 22,242
Piute 7,720 23,521
Rich 8,509 27,990
Salt Lake 8,048 22,868
San Juan 7,720 23,521
Sanpete 7,720 23,521
Sevier 7,720 23,521
Summit 8,048 22,868
Tooele 8,048 22,868
Uintah 7,720 23,521
Utah 7,741 23,602
Wasatch 8,048 22,868
Washington 9,091 23,190
Wayne 7,720 23,521
Weber 7,304 22,242
 

Vermont

County Employee-
Only		 Dependent,
Family, etc.
All 9,409 25,626
 

Virginia

County Employee-
Only		 Dependent,
Family, etc.
Accomack 8,416 23,314
Albemarle 8,974 21,460
Alexandria City 8,866 25,595
Alleghany 8,416 23,314
Amelia 8,589 22,408
Amherst 7,345 21,481
Appomattox 7,345 21,481
Arlington 8,866 25,595
Augusta 8,416 23,314
Bath 8,416 23,314
Bedford 7,345 21,481
Bedford City 7,345 21,481
Bland 8,416 23,314
Botetourt 9,924 25,593
Bristol City 8,911 22,272
Brunswick 8,416 23,314
Buchanan 8,416 23,314
Buckingham 8,416 23,314
Buena Vista City 8,416 23,314
Campbell 7,345 21,481
Caroline 8,589 22,408
Carroll 8,416 23,314
Charles City 8,589 22,408
Charlotte 8,416 23,314
Charlottesville City 8,974 21,460
Chesapeake City 8,433 21,119
Chesterfield 8,589 22,408
Clarke 8,866 25,595
Colonial Heights City 8,589 22,408
Covington City 8,416 23,314
Craig 9,924 25,593
Culpeper 8,416 23,314
Cumberland 8,589 22,408
Danville City 8,956 21,585
Dickenson 8,416 23,314
Dinwiddie 8,589 22,408
Emporia City 8,416 23,314
Essex 8,416 23,314
Fairfax 8,866 25,595
Fairfax City 8,866 25,595
Falls Church City 8,866 25,595
Fauquier 8,866 25,595
Floyd 8,416 23,314
Fluvanna 8,974 21,460
Franklin 9,924 25,593
Franklin City 8,416 23,314
Frederick 8,473 23,485
Fredericksburg City 8,866 25,595
Galax City 8,416 23,314
Giles 7,296 22,599
Gloucester 8,433 21,119
Goochland 8,589 22,408
Grayson 8,416 23,314
Greene 8,974 21,460
Greensville 8,416 23,314
Halifax 8,416 23,314
Hampton City 8,433 21,119
Hanover 8,589 22,408
Harrisonburg City 7,769 21,742
Henrico 8,589 22,408
Henry 8,416 23,314
Highland 8,416 23,314
Hopewell City 8,589 22,408
Isle of Wight 8,433 21,119
James City 8,433 21,119
King and Queen 8,589 22,408
King George 8,416 23,314
King William 8,589 22,408
Lancaster 8,416 23,314
Lee 8,416 23,314
Lexington City 8,416 23,314
Loudoun 8,866 25,595
Louisa 8,589 22,408
Lunenburg 8,416 23,314
Lynchburg City 7,345 21,481
Madison 8,416 23,314
Manassas City 8,866 25,595
Manassas Park City 8,866 25,595
Martinsville City 8,416 23,314
Mathews 8,433 21,119
Mecklenburg 8,416 23,314
Middlesex 8,416 23,314
Montgomery 7,296 22,599
Nelson 8,974 21,460
New Kent 8,589 22,408
Newport News City 8,433 21,119
Norfolk City 8,433 21,119
Northampton 8,416 23,314
Northumberland 8,416 23,314
Norton City 8,416 23,314
Nottoway 8,416 23,314
Orange 8,416 23,314
Page 8,416 23,314
Patrick 8,416 23,314
Petersburg City 8,589 22,408
Pittsylvania 8,956 21,585
Poquoson 8,433 21,119
Portsmouth City 8,433 21,119
Powhatan 8,589 22,408
Prince Edward 8,416 23,314
Prince George 8,589 22,408
Prince William 8,866 25,595
Pulaski 7,296 22,599
Radford City 7,296 22,599
Rappahannock 8,416 23,314
Richmond 8,416 23,314
Richmond City 8,589 22,408
Roanoke 9,924 25,593
Roanoke City 9,924 25,593
Rockbridge 8,416 23,314
Rockingham 7,769 21,742
Russell 8,416 23,314
Salem City 9,924 25,593
Scott 8,911 22,272
Shenandoah 8,416 23,314
Smyth 8,416 23,314
Southampton 8,416 23,314
Spotsylvania 8,866 25,595
Stafford 8,866 25,595
Staunton City 8,416 23,314
Suffolk City 8,433 21,119
Surry 8,433 21,119
Sussex 8,589 22,408
Tazewell 8,416 23,314
Virginia Beach City 8,433 21,119
Warren 8,866 25,595
Washington 8,911 22,272
Waynesboro City 8,416 23,314
Westmoreland 8,416 23,314
Williamsburg City 8,433 21,119
Winchester City 8,473 23,485
Wise 8,416 23,314
Wythe 8,416 23,314
York 8,433 21,119
 

Washington

County Employee-
Only		 Dependent,
Family, etc.
Adams 8,275 24,737
Asotin 8,275 24,737
Benton 8,275 24,737
Chelan 8,275 24,737
Clallam 8,650 23,468
Clark 8,375 22,147
Columbia 8,275 24,737
Cowlitz 8,650 23,468
Douglas 8,275 24,737
Ferry 8,547 21,592
Franklin 8,275 24,737
Garfield 8,275 24,737
Grant 8,275 24,737
Grays Harbor 8,650 23,468
Island 8,650 23,468
Jefferson 8,650 23,468
King 8,605 23,233
Kitsap 8,650 23,468
Kittitas 8,275 24,737
Klickitat 8,375 22,147
Lewis 8,650 23,468
Lincoln 8,547 21,592
Mason 8,650 23,468
Okanogan 8,275 24,737
Pacific 8,650 23,468
Pend Oreille 8,547 21,592
Pierce 8,650 23,468
San Juan 8,650 23,468
Skagit 8,650 23,468
Skamania 8,375 22,147
Snohomish 8,650 23,468
Spokane 8,547 21,592
Stevens 8,547 21,592
Thurston 8,650 23,468
Wahkiakum 8,650 23,468
Walla Walla 8,275 24,737
Whatcom 8,650 23,468
Whitman 8,275 24,737
Yakima 8,275 24,737
 

West Virginia

County Employee-
Only		 Dependent,
Family, etc.
Barbour 9,864 27,010
Berkeley 9,757 24,140
Boone 9,302 26,140
Braxton 9,567 25,392
Brooke 9,722 27,737
Cabell 9,980 25,542
Calhoun 9,567 25,392
Clay 9,567 25,392
Doddridge 10,055 25,637
Fayette 9,567 25,392
Gilmer 10,055 25,637
Grant 10,140 24,907
Greenbrier 9,567 25,392
Hampshire 10,140 24,907
Hancock 9,722 27,737
Hardy 10,140 24,907
Harrison 9,864 27,010
Jackson 10,257 28,051
Jefferson 9,757 24,140
Kanawha 11,133 29,168
Lewis 10,055 25,637
Lincoln 9,302 26,140
Logan 9,302 26,140
Marion 10,055 25,637
Marshall 9,722 27,737
Mason 9,980 25,542
McDowell 9,302 26,140
Mercer 10,309 25,218
Mineral 10,140 24,907
Mingo 9,302 26,140
Monongalia 10,055 25,637
Monroe 10,309 25,218
Morgan 10,140 24,907
Nicholas 9,567 25,392
Ohio 9,722 27,737
Pendleton 10,140 24,907
Pleasants 10,257 28,051
Pocahontas 9,864 27,010
Preston 9,864 27,010
Putnam 9,980 25,542
Raleigh 10,309 25,218
Randolph 9,864 27,010
Ritchie 10,257 28,051
Roane 9,567 25,392
Summers 10,309 25,218
Taylor 9,864 27,010
Tucker 9,864 27,010
Tyler 10,257 28,051
Upshur 9,864 27,010
Wayne 9,980 25,542
Webster 9,864 27,010
Wetzel 10,055 25,637
Wirt 10,257 28,051
Wood 10,257 28,051
Wyoming 9,302 26,140
 

Wisconsin

County Employee-
Only		 Dependent,
Family, etc.
Adams 9,836 29,125
Ashland 9,003 29,555
Barron 8,574 26,837
Bayfield 9,003 29,555
Brown 8,159 26,108
Buffalo 8,221 25,726
Burnett 9,003 29,555
Calumet 8,265 26,745
Chippewa 8,268 28,379
Clark 8,574 26,837
Columbia 8,347 27,996
Crawford 8,133 28,073
Dane 7,594 28,526
Dodge 8,265 26,745
Door 8,159 26,108
Douglas 9,003 29,555
Dunn 8,268 28,379
Eau Claire 8,268 28,379
Florence 7,143 21,458
Fond du Lac 8,265 26,745
Forest 7,143 21,458
Grant 8,133 28,073
Green 8,347 27,996
Green Lake 9,836 29,125
Iowa 8,133 28,073
Iron 7,143 21,458
Jackson 8,221 25,726
Jefferson 8,347 27,996
Juneau 9,836 29,125
Kenosha 10,554 30,735
Kewaunee 8,159 26,108
La Crosse 8,221 25,726
Lafayette 8,133 28,073
Langlade 7,143 21,458
Lincoln 9,019 29,670
Manitowoc 8,159 26,108
Marathon 9,019 29,670
Marinette 8,159 26,108
Marquette 9,836 29,125
Menomonee 8,159 26,108
Milwaukee 8,330 27,606
Monroe 8,221 25,726
Oconto 8,159 26,108
Oneida 7,143 21,458
Outagamie 8,265 26,745
Ozaukee 8,177 29,334
Pepin 8,268 28,379
Pierce 9,799 29,340
Polk 9,799 29,340
Portage 9,019 29,670
Price 8,574 26,837
Racine 10,554 30,735
Richland 9,836 29,125
Rock 8,347 27,996
Rusk 8,574 26,837
Sauk 9,836 29,125
Sawyer 9,003 29,555
Shawano 8,159 26,108
Sheboygan 8,265 26,745
St. Croix 9,799 29,340
Taylor 8,574 26,837
Trempealeau 8,221 25,726
Vernon 8,133 28,073
Vilas 7,143 21,458
Walworth 8,347 27,996
Washburn 9,003 29,555
Washington 8,177 29,334
Waukesha 8,177 29,334
Waupaca 8,265 26,745
Waushara 8,265 26,745
Winnebago 8,265 26,745
Wood 9,019 29,670
 

Wyoming

County Employee-
Only		 Dependent,
Family, etc.
Albany 9,933 26,086
Big Horn 9,933 26,086
Campbell 9,933 26,086
Carbon 9,933 26,086
Converse 9,933 26,086
Crook 9,933 26,086
Fremont 9,933 26,086
Goshen 9,933 26,086
Hot Springs 9,933 26,086
Johnson 9,933 26,086
Laramie 11,054 25,076
Lincoln 9,933 26,086
Natrona 10,486 27,595
Niobrara 9,933 26,086
Park 9,933 26,086
Platte 9,933 26,086
Sheridan 9,933 26,086
Sublette 9,933 26,086
Sweetwater 9,933 26,086
Teton 9,933 26,086
Uinta 9,933 26,086
Washakie 9,933 26,086
Weston 9,933 26,086