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Department of the Treasury
Internal Revenue Service
OMB No. 1545-2198
Attachment Sequence No. 65

Form 8941
2023
Credit for Small Employer Health Insurance Premiums

Attach to your tax return.
Go to www.irs.gov/Form8941 for instructions and the latest information.

Name(s) shown on return ----
Identifying number ----
A Did you pay premiums during your tax year for employee health insurance coverage you provided through a Small Business Health Options Program (SHOP) Marketplace (or do you qualify for an exception to this requirement)? See instructions.
-- Yes. Enter Marketplace Identifier (if any): ----
-- No. Stop. Do not file Form 8941. See instructions for an exception that may apply to a partnership, S corporation, cooperative, estate, trust, or tax-exempt entity.
B Enter the employer identification number (EIN) used to report employment taxes for individuals included on line 1 below if different from the identifying number listed above: ----
C Does a tax return you (or any predecessor) filed for a tax year beginning after 2013 and before 2022 include a Form 8941 with line A checked "Yes" and line 12 showing a positive amount? See instructions.
-- Yes. Stop. Do not file Form 8941. See instructions for an exception that may apply to a partnership, S corporation, cooperative, estate, trust, or tax-exempt entity. Also see instructions for information about the credit period limitation.
-- No. Go to line 1.

Caution: See the instructions and complete Worksheets 1 through 7 as needed.

1 Enter the number of individuals you employed during the tax year who are considered employees for purposes of this credit (total from Worksheet 1, column (a)) ----
2 Enter the number of full-time equivalent employees (FTEs) you had for the tax year (from Worksheet 2, line 3). If you entered 25 or more, skip lines 3 through 11 and enter -0- on line 12 ----
3 Average annual wages you paid for the tax year (from Worksheet 3, line 3). This amount must be a multiple of $1,000. If you entered $62,000 or more, skip lines 4 through 11 and enter -0- on line 12 ----
4 Premiums you paid during the tax year for employees included on line 1 for health insurance coverage under a qualifying arrangement (total from Worksheet 4, column (b)) ----
5 Premiums you would have entered on line 4 if the total premium for each employee equaled the average premium for the small group market in which the employee enrolls in health insurance coverage (total from Worksheet 4, column (c)) ----
6 Enter the smaller of line 4 or line 5 ----
7 Multiply line 6 by the applicable percentage: ----
• Tax-exempt small employers, multiply line 6 by 35% (0.35)
• All other small employers, multiply line 6 by 50% (0.50)
8 If line 2 is 10 or less, enter the amount from line 7. Otherwise, enter the amount from Worksheet 5, line 6 ----
9 If line 3 is $30,000 or less, enter the amount from line 8. Otherwise, enter the amount from Worksheet 6, line 7 ----
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. See instructions ----
11 Subtract line 10 from line 4. If zero or less, enter -0- ----
12 Enter the smaller of line 9 or line 11 ----
13 If line 12 is zero, skip lines 13 and 14 and go to line 15. Otherwise, enter the number of employees included on line 1 for whom you paid premiums during the tax year for health insurance coverage under a qualifying arrangement (total from Worksheet 4, column (a)) ----
14 Enter the number of FTEs you would have entered on line 2 if you only included employees included on line 13 (from Worksheet 7, line 3) ----
15 Credit for small employer health insurance premiums from partnerships, S corporations, cooperatives, estates, and trusts (see instructions) ----
16 Add lines 12 and 15. Cooperatives, estates, and trusts, go to line 17. Tax-exempt small employers, skip lines 17 and 18 and go to line 19. Partnerships and S corporations, stop here and report this amount on Schedule K. All others, stop here and report this amount on Form 3800, Part III, line 4h ----
17 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions) ----
18 Cooperatives, estates, and trusts, subtract line 17 from line 16. Stop here and report this amount on Form 3800, Part III, line 4h ----
19 Enter the amount you paid in 2023 for taxes considered payroll taxes for purposes of this credit. See instructions ----
20 Tax-exempt small employers, enter the smaller of line 16 or line 19 here and on Form 990-T, Part III, line 6f ----

For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 37757S
Form 8941 (2023)

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Department of the Treasury
Internal Revenue Service

Nov 8, 2023
Cat. No. 55222U

Instructions for Form 8941
Credit for Small Employer Health Insurance Premiums
2023

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

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.

TIP 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.

TIP 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 $62,000 per FTE. For details, see Worksheets 1 and 3.

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CAUTION! If you had more than 10 FTEs and average annual wages of more than $30,000, the FTE and average annual wage limitations (discussed later) will separately reduce your credit. This may reduce your credit to zero even if you had fewer than 25 FTEs and average annual wages of less than $62,000.

Employers treated as a single employer. Treat the following employers as a single employer to figure the credit.

• Employers who are corporations in a controlled group of corporations.
• Employers who are members of an affiliated service group.
• Employers who are partnerships, proprietorships, etc., under common control. See Regulations sections 1.414(c)-2, 1.414(c)-3, and 1.414(c)-4.
• Tax-exempt employers under common control. See Regulations section 1.414(c)-5.

For details, see section 45R(e)(5)(A) and Regulations section 1.45R-2(b).

TIP 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 state pays a premium subsidy directly to your insurance provider, treat the subsidy amount as an amount you paid for employee health insurance coverage.

Wellness programs. A wellness program is generally an insurance program of health promotion or disease prevention. If you pay part or all of the cost of an employee's participation in a wellness program, treat the amount you paid toward the employee's participation as an amount you paid for employee health insurance coverage.

Tobacco surcharges. A tobacco surcharge is generally an additional amount charged for insurance for a tobacco user. If you pay part or all of an employee's tobacco surcharge, you can't use the amount you paid to figure your employer premiums paid.

Dependent coverage. Dependent coverage is generally coverage offered separately to an individual who is or may become eligible for coverage under the terms of a group health plan because of a relationship to a participant-employee, whether or not a dependent of the participant-employee. Dependent coverage doesn't include coverage, such as family coverage, which includes coverage of the participant-employee. If you pay part or all of the cost of an employee's dependent coverage, use the amount you paid to figure your employer premiums paid.

Portion of premiums paid. If you pay only a portion of the premiums and your employees pay the rest, only the portion you pay is taken into account. For this purpose, any premium paid through a salary reduction arrangement under a section 125 cafeteria plan isn't treated as an employer paid premium. For more information on cafeteria plans, see section 1 of Pub. 15-B, Employer's Tax Guide to Fringe Benefits.

Example 3. You offer health insurance coverage to employees under a qualifying arrangement that requires you to pay 60% of the premium cost for employee-only coverage for each employee enrolled in any health insurance coverage you provide to employees. The total premium for each employee enrolled in employee-only coverage is $5,200 per year or $100 ($5,200 ÷ 52) for each weekly payday. The total premium for each employee enrolled in family coverage is $13,000 per year or $250 ($13,000 ÷ 52) for each weekly payday.

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

To determine the premiums you paid during the tax year, multiply the number of pay periods during which the

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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.

TIP 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 pays to cover a tobacco surcharge aren't considered premiums paid for health insurance coverage when figuring this credit.

Dependent coverage. Premiums you pay for dependent coverage aren't subject to the uniform percentage requirement. You aren't required to pay a uniform percentage (not less than 50%) for dependent coverage.

Arrangements with composite billing. An arrangement that requires you to pay a uniform premium for each enrolled employee (composite billing) and offers different tiers of coverage can be a qualifying arrangement even if it requires you to pay a uniform percentage that is less than 50% of the premium cost for employees not enrolled in employee-only coverage. It is a qualifying arrangement (assuming employee-only coverage is the least expensive tier of coverage) if it requires you to pay each of the following amounts if you make the relevant tier of coverage available.

• A uniform percentage (not less than 50%) of the premium cost for each employee (if any) enrolled in employee-only coverage.
• A uniform amount that is no less than the amount you would've paid toward employee-only coverage for each employee (if any) enrolled in family coverage.
• A uniform amount that is no less than the amount you would've paid toward employee-only coverage for each employee (if any) enrolled in any other tier of coverage (figured separately for each tier).

Arrangements with list billing and only employee-only coverage. An arrangement that requires you to pay a separate premium for each employee based on age or other factors (list billing) that only provides employee-only

coverage can be a qualifying arrangement even if it requires you to pay a uniform percentage that is less than 50% of the premium cost for some employees. It is a qualifying arrangement if it requires you to pay either of the following amounts.

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

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

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requires you to pay each of the following amounts if you make the relevant tier of coverage available.

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

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

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

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

State Premium Subsidy and Tax Credit Limitation

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

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

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

Payroll Tax Limitation for Tax-Exempt Eligible Small Employers

The credit for tax-exempt eligible small employers can't exceed the amount of certain payroll taxes. For tax years beginning in 2023, payroll taxes, for this purpose, mean only the following taxes.

• Federal income taxes the tax-exempt employer was required to withhold from employees' wages in calendar year 2023.
• Medicare taxes the tax-exempt employer was required to withhold from employees' wages in calendar year 2023.
• Medicare taxes the tax-exempt employer was required to pay for calendar year 2023.

Premium Deduction Reduced

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

More Information

For more information about this credit, see the following.

• Section 45R.
• Regulations sections 1.45R-0 through 1.45R-5.
• IRS.gov/Affordable-Care-Act/Employers/Small-Business-Health-Care-Tax-Credit-and-the-SHOP-Marketplace.

Specific Instructions

TIP 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.

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

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

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

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

Exception for eligible small employers in certain counties. For calendar year 2023, SHOP Marketplaces in certain counties across the United States didn't have qualified health plans available for employers to offer to employees. However, relief is available, which allows eligible small employers with a principal business address in those counties to claim the credit for 2023 if they properly claimed the credit under section 45R for all or part of 2022. For details, see Notice 2018-27, 2018-20, I.R.B. 580, available at IRS.gov/irb/2018-20_IRB#NOT-2018-27.

TIP To see whether a particular county has coverage available through a SHOP Exchange for 2023 and beyond, go to Healthcare.gov/small-business and enter "plans and prices" in the search box.

Line C

Answer "Yes" if a tax return you (or any predecessor) filed for a tax year beginning after 2013 and before 2022 included a Form 8941 with line A checked "Yes" and line 12 showing a positive amount. For more information, see Credit Period, earlier.

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

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

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

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

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.

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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.

<Page 7>

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) ----
2. Hours of service per FTE 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 ----

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

Your credit is reduced if you paid average annual wages of more than $30,000 for the tax year. If you paid average annual wages of $62,000 or more for the tax year, your credit is reduced to zero.

1. Enter the total employee wages paid from Worksheet 1, column (c) ----
2. Enter FTEs from Worksheet 2, line 3 ----
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 ----

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.

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

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.

<Page 8>

Column (b), Employer Premiums Paid

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

Column (c), Adjusted Average Premiums

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

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

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

To find the average premium for the small group market in a rating area for tax years beginning in 2023, see the average premium tables at the end of these instructions. Family coverage includes any coverage other than employee-only coverage.

Example 4. Assume the same facts that were used in Example 3. The $60 you contribute each payday toward employee health insurance coverage is 60% ($60 ÷ $100) of the weekly premium for each employee enrolled in employee-only coverage and 24% ($60 ÷ $250) of the weekly premium for each employee enrolled in family coverage.

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

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

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

Column (d), Enrolled Employee Hours of Service

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

Worksheet 6. Information Needed To Complete Line 9 (If Line 3 Is More Than $30,000)

1. Enter the amount from Form 8941, line 8 ----
2. Enter the amount from Form 8941, line 7 ----
3. Enter the amount from Form 8941, line 3 ----
4. Subtract $30,700 from line 3 ----
5. Divide line 4 by $30,700. Enter the result as a decimal (rounded to at least 3 places) ----
6. Multiply line 2 by line 5 ----
7. Subtract line 6 from line 1. Report this amount on Form 8941, line 9 ----

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.

<Page 9>

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) ----
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 ----

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.

TIP 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 III, line 4h.

Line 17

Cooperatives. A cooperative described in section 1381(a) must allocate to its patrons the credit in excess of its tax liability. Therefore, to figure the unused amount of the credit allocated to patrons, the cooperative must first figure its tax liability. While any excess is allocated to patrons, any credit recapture applies as if the cooperative had claimed the entire credit.

If the cooperative is subject to the passive activity rules, include on line 15 any credit for small employer health insurance premiums from passive activities disallowed for prior years and carried forward to this year. Complete Form 8810, Corporate Passive Activity Loss and Credit Limitations, to determine the allowed credit that must be allocated to patrons. For details, see the Instructions for Form 8810.

Estates and trusts. Allocate the credit on line 16 between the estate or trust and the beneficiaries in the same proportion as income was allocated and enter the beneficiaries' share on line 17.

If the estate or trust is subject to the passive activity rules, include on line 15 any credit for small employer health insurance premiums from passive activities disallowed for prior years and carried forward to this year. Complete Form 8582-CR, Passive Activity Credit Limitations, to determine the allowed credit that must be allocated between the estate or trust and the beneficiaries. For details, see the Instructions for Form 8582-CR.

Line 19

Enter the total amount of certain payroll taxes. Payroll taxes, for this purpose, mean only the following taxes.

• Federal income taxes the tax-exempt employer was required to withhold from employees' wages in calendar year 2023.
• Medicare taxes the tax-exempt employer was required to withhold from employees' wages in calendar year 2023.
• Medicare taxes the tax-exempt employer was required to pay for calendar year 2023.

<Page 10>

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

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

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

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

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

<Page 11>

Average Premiums Needed 
To Figure Adjusted 
Amounts on Worksheet 4

The following tables list the average premiums for the small group market in each rating area generally listed by county for each state for tax years beginning in 2023.

Alabama

County; Employee-Only; Dependent, Family, etc.
Autauga; 8,391; 23,453
Baldwin; 7,241; 20,533
Barbour; 7,241; 20,533
Bibb; 7,061; 22,250
Blount; 7,061; 22,250
Bullock; 7,241; 20,533
Butler; 7,241; 20,533
Calhoun; 6,836; 20,924
Chambers; 7,241; 20,533
Cherokee; 7,241; 20,533
Chilton; 7,061; 22,250
Choctaw; 7,241; 20,533
Clarke; 7,241; 20,533
Clay; 7,241; 20,533
Cleburne; 7,241; 20,533
Coffee; 7,241; 20,533
Colbert; 8,701; 22,810
Conecuh; 7,241; 20,533
Coosa; 7,241; 20,533
Covington; 7,241; 20,533
Crenshaw; 7,241; 20,533
Cullman; 7,241; 20,533
Dale; 7,241; 20,533
Dallas; 7,241; 20,533
DeKalb; 7,241; 20,533
Elmore; 8,391; 23,453
Escambia; 7,241; 20,533
Etowah; 6,539; 22,226
Fayette; 7,241; 20,533
Franklin; 7,241; 20,533
Geneva; 7,505; 22,014
Greene; 7,665; 21,879
Hale; 7,665; 21,879
Henry; 7,505; 22,014
Houston; 7,505; 22,014
Jackson; 7,241; 20,533
Jefferson; 7,061; 22,250
Lamar; 7,241; 20,533
Lauderdale; 8,701; 22,810
Lawrence; 7,893; 19,596
Lee; 6,462; 19,185
Limestone; 7,262; 23,301
Lowndes; 8,391; 23,453
Macon; 7,241; 20,533
Madison; 7,262; 23,301
Marengo; 7,241; 20,533
Marion; 7,241; 20,533
Marshall; 7,241; 20,533
Mobile; 7,468; 22,163
Monroe; 7,241; 20,533
Montgomery; 8,391; 23,453
Morgan; 7,893; 19,596
Perry; 7,241; 20,533
Pickens; 7,241; 20,533
Pike; 7,241; 20,533
Randolph; 7,241; 20,533
Russell; 7,210; 21,092
Shelby; 7,061; 22,250
St. Clair; 7,061; 22,250
Sumter; 7,241; 20,533
Talladega; 7,241; 20,533
Tallapoosa; 7,241; 20,533
Tuscaloosa; 7,665; 21,879
Walker; 7,061; 22,250
Washington; 7,241; 20,533
Wilcox; 7,241; 20,533
Winston; 7,241; 20,533

Alaska

County; Employee-Only; Dependent, Family, etc.
Aleutians East; 12,011; 30,930
Aleutians West; 12,011; 30,930
Anchorage; 11,303; 29,868
Bethel; 11,303; 29,868
Bristol Bay; 12,011; 30,930
Denali; 12,011; 30,930
Dillingham; 11,303; 29,868
Fairbanks North Star; 12,011; 30,930
Haines; 11,771; 31,062
Hoonah-Angoon; 11,771; 31,062
Juneau; 11,771; 31,062
Kenai Peninsula; 12,011; 30,930
Ketchikan Gateway; 11,771; 31,062
Kodiak Island; 12,011; 30,930
Lake and Peninsula; 12,011; 30,930
Matanuska Susitna; 12,011; 30,930
Nome; 12,011; 30,930
North Slope; 12,011; 30,930
Northwest Arctic; 12,011; 30,930
Petersburg; 11,771; 31,062
Prince of Wales-Hyder; 11,771; 31,062
Sitka; 11,771; 31,062
Skagway; 11,771; 31,062
Southeast Fairbanks; 12,011; 30,930
Valdez Cordova; 11,303; 29,868
Wade Hampton; 12,011; 30,930
Wrangell City and Borough; 11,771; 31,062
Yakutat; 12,011; 30,930
Yukon Koyukuk; 12,011; 30,930

Arizona

County; Employee-Only; Dependent, Family, etc.
Apache; 8,205; 23,802
Cochise; 7,758; 21,771
Coconino; 8,205; 23,802
Gila; 7,732; 20,592
Graham; 7,758; 21,771
Greenlee; 7,758; 21,771
La Paz; 8,893; 24,548
Maricopa; 7,176; 22,558
Mohave; 8,205; 23,802
Navajo; 8,205; 23,802
Pima; 7,513; 21,227
Pinal; 7,732; 20,592
Santa Cruz; 7,513; 21,227
Yavapai; 7,412; 21,670
Yuma; 8,893; 24,548

Arkansas

County; Employee-Only; Dependent, Family, etc.
Arkansas; 7,140; 17,389
Ashley; 7,140; 17,389
Baxter; 7,244; 21,429
Benton; 7,244; 21,429
Boone; 7,244; 21,429
Bradley; 7,140; 17,389
Calhoun; 7,695; 23,029
Carroll; 7,244; 21,429
Chicot; 7,140; 17,389
Clark; 6,191; 18,872
Clay; 7,751; 21,560
Cleburne; 7,028; 19,164
Cleveland; 7,140; 17,389
Columbia; 7,695; 23,029
Conway; 7,028; 19,164

<Page 12>

Craighead; 7,751; 21,560
Crawford; 6,714; 21,788
Crittenden; 7,751; 21,560
Cross; 7,751; 21,560
Dallas; 7,140; 17,389
Desha; 7,140; 17,389
Drew; 7,140; 17,389
Faulkner; 7,028; 19,164
Franklin; 6,714; 21,788
Fulton; 7,751; 21,560
Garland; 6,191; 18,872
Grant; 7,028; 19,164
Greene; 7,751; 21,560
Hempstead; 7,695; 23,029
Hot Spring; 6,191; 18,872
Howard; 7,695; 23,029
Independence; 7,751; 21,560
Izard; 7,751; 21,560
Jackson; 7,751; 21,560
Jefferson; 7,140; 17,389
Johnson; 6,714; 21,788
Lafayette; 7,695; 23,029
Lawrence; 7,751; 21,560
Lee; 7,140; 17,389
Lincoln; 7,140; 17,389
Little River; 7,695; 23,029
Logan; 6,714; 21,788
Lonoke; 7,028; 19,164
Madison; 7,244; 21,429
Marion; 7,244; 21,429
Miller; 7,695; 23,029
Mississippi; 7,751; 21,560
Monroe; 7,140; 17,389
Montgomery; 6,191; 18,872
Nevada; 7,695; 23,029
Newton; 7,244; 21,429
Ouachita; 7,695; 23,029
Perry; 7,028; 19,164
Phillips; 7,140; 17,389
Pike; 6,191; 18,872
Poinsett; 7,751; 21,560
Polk; 6,714; 21,788
Pope; 7,028; 19,164
Prairie; 7,028; 19,164
Pulaski; 7,028; 19,164
Randolph; 7,751; 21,560
Saline; 7,028; 19,164
Scott; 6,714; 21,788
Searcy; 7,244; 21,429
Sebastian; 6,714; 21,788
Sevier; 7,695; 23,029
Sharp; 7,751; 21,560
St. Francis; 7,751; 21,560
Stone; 7,751; 21,560
Union; 7,695; 23,029
Van Buren; 7,028; 19,164
Washington; 7,244; 21,429
White; 7,028; 19,164
Woodruff; 7,751; 21,560
Yell; 7,028; 19,164

California

County; Employee-Only; Dependent, Family, etc.
Alameda; 9,991; 26,876
Alpine; 9,825; 23,668
Amador; 9,825; 23,668
Butte; 9,825; 23,668
Calaveras; 9,825; 23,668
Colusa; 9,825; 23,668
Contra Costa; 9,461; 26,914
Del Norte; 9,825; 23,668
El Dorado; 8,099; 24,093
Fresno; 8,250; 25,788
Glenn; 9,825; 23,668
Humboldt; 9,825; 23,668
Imperial; 8,038; 22,422
Inyo; 8,038; 22,422
Kern; 8,576; 20,242
Kings; 8,250; 25,788
Lake; 9,825; 23,668
Lassen; 9,825; 23,668
Los Angeles; 8,516; 24,150
Madera; 8,250; 25,788
Marin; 8,407; 22,859
Mariposa; 9,008; 24,693
Mendocino; 9,825; 23,668
Merced; 9,008; 24,693
Modoc; 9,825; 23,668
Mono; 8,038; 22,422
Monterey; 9,395; 26,386
Napa; 8,407; 22,859
Nevada; 9,825; 23,668
Orange; 9,098; 26,021
Placer; 8,099; 24,093
Plumas; 9,825; 23,668
Riverside; 8,823; 24,188
Sacramento; 8,099; 24,093
San Benito; 9,395; 26,386
San Bernardino; 8,823; 24,188
San Diego; 7,936; 19,698
San Francisco; 9,194; 32,092
San Joaquin; 9,008; 24,693
San Luis Obispo; 8,551; 25,169
San Mateo; 10,893; 30,804
Santa Barbara; 8,551; 25,169
Santa Clara; 9,709; 28,911
Santa Cruz; 9,395; 26,386
Shasta; 9,825; 23,668
Sierra; 9,825; 23,668
Siskiyou; 9,825; 23,668
Solano; 8,407; 22,859
Sonoma; 8,407; 22,859
Stanislaus; 9,008; 24,693
Sutter; 9,825; 23,668
Tehama; 9,825; 23,668
Trinity; 9,825; 23,668
Tulare; 9,008; 24,693
Tuolumne; 9,825; 23,668
Ventura; 8,551; 25,169
Yolo; 8,099; 24,093
Yuba; 9,825; 23,668

Colorado

County; Employee-Only; Dependent, Family, etc.
Adams; 7,411; 21,656
Alamosa; 8,633; 23,653
Arapahoe; 7,411; 21,656
Archuleta; 8,143; 24,827
Baca; 8,633; 23,653
Bent; 8,633; 23,653
Boulder; 7,775; 22,089
Broomfield; 7,411; 21,656
Chaffee; 8,633; 23,653
Cheyenne; 8,633; 23,653
Clear Creek; 7,411; 21,656
Conejos; 8,633; 23,653
Costilla; 8,633; 23,653
Crowley; 8,633; 23,653
Custer; 8,633; 23,653
Delta; 8,143; 24,827
Denver; 7,411; 21,656
Dolores; 8,143; 24,827
Douglas; 7,411; 21,656
Eagle; 7,932; 24,678
El Paso; 6,583; 22,503
Elbert; 7,411; 21,656
Fremont; 8,633; 23,653
Garfield; 7,932; 24,678
Gilpin; 7,411; 21,656
Grand; 8,143; 24,827
Gunnison; 8,143; 24,827
Hinsdale; 8,143; 24,827
Huerfano; 8,633; 23,653
Jackson; 8,143; 24,827
Jefferson; 7,411; 21,656
Kiowa; 8,633; 23,653
Kit Carson; 8,633; 23,653

<Page 13>

La Plata; 8,143; 24,827
Lake; 8,143; 24,827
Larimer; 8,694; 19,824
Las Animas; 8,633; 23,653
Lincoln; 8,633; 23,653
Logan; 8,054; 23,081
Mesa; 8,998; 21,727
Mineral; 8,633; 23,653
Moffat; 8,143; 24,827
Montezuma; 8,143; 24,827
Montrose; 8,143; 24,827
Morgan; 8,054; 23,081
Otero; 8,633; 23,653
Ouray; 8,143; 24,827
Park; 7,411; 21,656
Phillips; 8,054; 23,081
Pitkin; 7,932; 24,678
Prowers; 8,633; 23,653
Pueblo; 7,319; 20,347
Rio Blanco; 8,143; 24,827
Rio Grande; 8,633; 23,653
Routt; 8,143; 24,827
Saguache; 8,633; 23,653
San Juan; 8,143; 24,827
San Miguel; 8,143; 24,827
Sedgwick; 8,054; 23,081
Summit; 7,932; 24,678
Teller; 6,583; 22,503
Washington; 8,054; 23,081
Weld; 8,306; 26,016
Yuma; 8,054; 23,081

Connecticut

County; Employee-Only; Dependent, Family, etc.
Fairfield; 9,528; 29,578
Hartford; 9,002; 26,680
Litchfield; 8,527; 28,343
Middlesex; 8,672; 27,077
New Haven; 9,794; 29,443
New London; 8,729; 25,787
Tolland; 8,001; 22,920
Windham; 8,489; 31,760

Delaware

County; Employee-Only; Dependent, Family, etc.
All; 8,846; 23,764

District of Columbia

County; Employee-Only; Dependent, Family, etc.
All; 9,368; 28,176

Florida

County; Employee-Only; Dependent, Family, etc.
Alachua; 8,574; 22,734
Baker; 7,715; 22,501
Bay; 7,461; 21,468
Bradford; 7,686; 23,023
Brevard; 8,879; 23,208
Broward; 7,925; 23,328
Calhoun; 7,789; 22,571
Charlotte; 8,533; 25,787
Citrus; 7,757; 21,534
Clay; 7,626; 22,922
Collier; 7,988; 29,682
Columbia; 8,265; 24,544
DeSoto; 7,735; 23,403
Dixie; 7,911; 21,209
Duval; 7,679; 22,097
Escambia; 7,892; 21,756
Flagler; 8,808; 22,670
Franklin; 8,034; 23,949
Gadsden; 7,735; 23,387
Gilchrist; 7,658; 22,553
Glades; 8,083; 25,093
Gulf; 8,395; 23,946
Hamilton; 7,602; 22,503
Hardee; 7,526; 20,987
Hendry; 8,388; 24,714
Hernando; 8,890; 23,493
Highlands; 8,138; 25,498
Hillsborough; 7,740; 25,008
Holmes; 7,742; 22,612
Indian River; 7,568; 21,289
Jackson; 7,381; 20,719
Jefferson; 8,243; 22,557
Lafayette; 7,903; 21,405
Lake; 9,585; 24,889
Lee; 7,667; 22,838
Leon; 9,230; 28,653
Levy; 7,541; 23,288
Liberty; 7,894; 22,899
Madison; 8,248; 23,532
Manatee; 7,718; 21,046
Marion; 6,342; 20,829
Martin; 8,016; 24,627
Miami-Dade; 8,031; 24,816
Monroe; 8,436; 25,476
Nassau; 8,332; 20,919
Okaloosa; 8,059; 28,477
Okeechobee; 8,465; 24,963
Orange; 7,953; 20,908
Osceola; 8,438; 24,353
Palm Beach; 8,603; 28,912
Pasco; 7,525; 22,543
Pinellas; 7,371; 22,139
Polk; 8,801; 22,081
Putnam; 7,836; 23,177
Santa Rosa; 7,489; 20,819
Sarasota; 7,521; 21,644
Seminole; 7,715; 20,590
St. Johns; 10,257; 27,879
St. Lucie; 7,591; 21,601
Sumter; 7,862; 24,206
Suwannee; 7,668; 22,810
Taylor; 8,601; 24,552
Union; 7,932; 23,505
Volusia; 8,323; 20,111
Wakulla; 7,548; 23,347
Walton; 7,767; 21,234
Washington; 7,947; 23,329

Georgia

County; Employee-Only; Dependent, Family, etc.
Appling; 10,583; 27,444
Atkinson; 7,649; 22,962
Bacon; 7,887; 23,290
Baker; 8,463; 25,176
Baldwin; 8,673; 24,458
Banks; 8,299; 22,594
Barrow; 9,031; 21,237
Bartow; 7,850; 22,689
Ben Hill; 8,599; 24,744
Berrien; 8,599; 24,744
Bibb; 8,545; 20,662
Bleckley; 8,545; 20,662
Brantley; 7,887; 23,290
Brooks; 8,599; 24,744
Bryan; 10,583; 27,444
Bulloch; 10,583; 27,444
Burke; 8,071; 20,462
Butts; 7,850; 22,689
Calhoun; 8,463; 25,176
Camden; 7,887; 23,290
Candler; 10,583; 27,444
Carroll; 8,130; 24,070
Catoosa; 7,913; 23,868
Charlton; 7,887; 23,290
Chatham; 10,583; 27,444
Chattahoochee; 7,316; 20,658
Chattooga; 8,654; 22,433
Cherokee; 7,850; 22,689
Clarke; 9,031; 21,237
Clay; 8,463; 25,176
Clayton; 7,850; 22,689
Clinch; 8,599; 24,744

<Page 14>

Cobb; 7,850; 22,689
Coffee; 7,649; 22,962
Colquitt; 8,599; 24,744
Columbia; 8,071; 20,462
Cook; 8,599; 24,744
Coweta; 7,850; 22,689
Crawford; 8,545; 20,662
Crisp; 8,463; 25,176
Dade; 7,913; 23,868
Dawson; 8,299; 22,594
Decatur; 8,599; 24,744
DeKalb; 7,850; 22,689
Dodge; 8,545; 20,662
Dooly; 8,545; 20,662
Dougherty; 8,463; 25,176
Douglas; 7,850; 22,689
Early; 8,599; 24,744
Echols; 8,599; 24,744
Effingham; 10,583; 27,444
Elbert; 9,031; 21,237
Emanuel; 8,071; 20,462
Evans; 10,583; 27,444
Fannin; 8,050; 23,245
Fayette; 7,850; 22,689
Floyd; 8,654; 22,433
Forsyth; 7,850; 22,689
Franklin; 8,299; 22,594
Fulton; 7,850; 22,689
Gilmer; 8,654; 22,433
Glascock; 8,071; 20,462
Glynn; 7,887; 23,290
Gordon; 8,654; 22,433
Grady; 8,599; 24,744
Greene; 9,031; 21,237
Gwinnett; 7,850; 22,689
Habersham; 8,299; 22,594
Hall; 8,299; 22,594
Hancock; 8,673; 24,458
Haralson; 8,130; 24,070
Harris; 7,316; 20,658
Hart; 8,299; 22,594
Heard; 8,130; 24,070
Henry; 7,850; 22,689
Houston; 8,545; 20,662
Irwin; 8,599; 24,744
Jackson; 9,031; 21,237
Jasper; 7,850; 22,689
Jeff Davis; 7,649; 22,962
Jefferson; 8,071; 20,462
Jenkins; 8,071; 20,462
Johnson; 7,649; 22,962
Jones; 8,545; 20,662
Lamar; 7,850; 22,689
Lanier; 8,599; 24,744
Laurens; 7,649; 22,962
Lee; 8,463; 25,176
Liberty; 10,583; 27,444
Lincoln; 8,071; 20,462
Long; 10,583; 27,444
Lowndes; 8,599; 24,744
Lumpkin; 8,299; 22,594
Macon; 7,316; 20,658
Madison; 9,031; 21,237
Marion; 7,316; 20,658
McDuffie; 8,071; 20,462
McIntosh; 7,887; 23,290
Meriwether; 7,316; 20,658
Miller; 8,599; 24,744
Mitchell; 8,463; 25,176
Monroe; 8,545; 20,662
Montgomery; 7,649; 22,962
Morgan; 9,031; 21,237
Murray; 8,050; 23,245
Muscogee; 7,316; 20,658
Newton; 7,850; 22,689
Oconee; 9,031; 21,237
Oglethorpe; 9,031; 21,237
Paulding; 7,850; 22,689
Peach; 8,545; 20,662
Pickens; 8,654; 22,433
Pierce; 7,887; 23,290
Pike; 7,850; 22,689
Polk; 8,654; 22,433
Pulaski; 8,545; 20,662
Putnam; 8,545; 20,662
Quitman; 7,316; 20,658
Rabun; 8,299; 22,594
Randolph; 8,463; 25,176
Richmond; 8,071; 20,462
Rockdale; 7,850; 22,689
Schley; 8,463; 25,176
Screven; 10,583; 27,444
Seminole; 8,599; 24,744
Spalding; 7,850; 22,689
Stephens; 8,299; 22,594
Stewart; 7,316; 20,658
Sumter; 8,463; 25,176
Talbot; 7,316; 20,658
Taliaferro; 8,071; 20,462
Tattnall; 10,583; 27,444
Taylor; 7,316; 20,658
Telfair; 7,649; 22,962
Terrell; 8,463; 25,176
Thomas; 8,599; 24,744
Tift; 8,599; 24,744
Toombs; 7,649; 22,962
Towns; 8,299; 22,594
Treutlen; 7,649; 22,962
Troup; 7,316; 20,658
Turner; 8,599; 24,744
Twiggs; 8,545; 20,662
Union; 8,299; 22,594
Upson; 7,316; 20,658
Walker; 7,913; 23,868
Walton; 7,850; 22,689
Ware; 7,887; 23,290
Warren; 8,071; 20,462
Washington; 8,673; 24,458
Wayne; 7,887; 23,290
Webster; 7,316; 20,658
Wheeler; 7,649; 22,962
White; 8,299; 22,594
Whitfield; 8,050; 23,245
Wilcox; 8,545; 20,662
Wilkes; 8,071; 20,462
Wilkinson; 8,673; 24,458
Worth; 8,463; 25,176

Hawaii

County; Employee-Only; Dependent, Family, etc.
All; 8,011; 21,523

Idaho

County; Employee-Only; Dependent, Family, etc.
Ada; 7,011; 18,558
Adams; 6,888; 18,579
Bannock; 8,437; 18,200
Bear Lake; 8,437; 18,200
Benewah; 7,005; 16,122
Bingham; 8,437; 18,200
Blaine; 6,476; 18,948
Boise; 6,888; 18,579
Bonner; 7,005; 16,122
Bonneville; 7,918; 20,506
Boundary; 7,005; 16,122
Butte; 8,437; 18,200
Camas; 6,476; 18,948
Canyon; 6,888; 18,579
Caribou; 8,437; 18,200
Cassia; 6,476; 18,948
Clark; 7,918; 20,506
Clearwater; 8,172; 19,086
Custer; 8,437; 18,200
Elmore; 6,888; 18,579
Franklin; 8,437; 18,200
Fremont; 7,918; 20,506
Gem; 6,888; 18,579

<Page 15>

Gooding; 6,476; 18,948
Idaho; 8,172; 19,086
Jefferson; 7,918; 20,506
Jerome; 6,476; 18,948
Kootenai; 7,005; 16,122
Latah; 7,005; 16,122
Lemhi; 7,918; 20,506
Lewis; 8,172; 19,086
Lincoln; 6,476; 18,948
Madison; 7,918; 20,506
Minidoka; 6,476; 18,948
Nez Perce; 8,172; 19,086
Oneida; 8,437; 18,200
Owyhee; 6,888; 18,579
Payette; 6,888; 18,579
Power; 8,437; 18,200
Shoshone; 7,005; 16,122
Teton; 7,918; 20,506
Twin Falls; 6,476; 18,948
Valley; 6,888; 18,579
Washington; 6,888; 18,579

Illinois 

County; Employee-Only; Dependent, Family, etc.
Adams; 8,465; 20,916
Alexander; 9,777; 25,949
Bond; 8,687; 25,047
Boone; 8,972; 22,362
Brown; 8,465; 20,916
Bureau; 8,243; 22,350
Calhoun; 8,687; 25,047
Carroll; 8,972; 22,362
Cass; 8,465; 20,916
Champaign; 9,646; 23,421
Christian; 8,465; 20,916
Clark; 9,646; 23,421
Clay; 9,777; 25,949
Clinton; 8,687; 25,047
Coles; 9,646; 23,421
Cook; 8,729; 23,937
Crawford; 9,777; 25,949
Cumberland; 9,646; 23,421
DeKalb; 8,972; 22,362
DeWitt; 9,902; 24,851
Douglas; 9,646; 23,421
DuPage; 8,977; 24,388
Edgar; 9,646; 23,421
Edwards; 9,777; 25,949
Effingham; 9,777; 25,949
Fayette; 9,777; 25,949
Ford; 9,646; 23,421
Franklin; 9,777; 25,949
Fulton; 8,720; 23,057
Gallatin; 9,777; 25,949
Greene; 8,687; 25,047
Grundy; 9,101; 20,715
Hamilton; 9,777; 25,949
Hancock; 8,243; 22,350
Hardin; 9,777; 25,949
Henderson; 8,243; 22,350
Henry; 8,243; 22,350
Iroquois; 9,646; 23,421
Jackson; 9,777; 25,949
Jasper; 9,777; 25,949
Jefferson; 9,777; 25,949
Jersey; 8,687; 25,047
Jo Daviess; 8,972; 22,362
Johnson; 9,777; 25,949
Kane; 8,977; 24,388
Kankakee; 9,101; 20,715
Kendall; 9,101; 20,715
Knox; 8,720; 23,057
Lake; 8,491; 24,199
LaSalle; 8,720; 23,057
Lawrence; 9,777; 25,949
Lee; 8,972; 22,362
Livingston; 9,902; 24,851
Logan; 8,465; 20,916
Macon; 8,465; 20,916
Macoupin; 8,687; 25,047
Madison; 8,482; 22,961
Marion; 9,777; 25,949
Marshall; 8,720; 23,057
Mason; 8,465; 20,916
Massac; 9,777; 25,949
McDonough; 8,720; 23,057
McHenry; 8,491; 24,199
McLean; 9,902; 24,851
Menard; 8,465; 20,916
Mercer; 8,243; 22,350
Monroe; 8,482; 22,961
Montgomery; 8,687; 25,047
Morgan; 8,465; 20,916
Moultrie; 8,465; 20,916
Ogle; 8,972; 22,362
Peoria; 8,720; 23,057
Perry; 9,777; 25,949
Piatt; 9,646; 23,421
Pike; 8,465; 20,916
Pope; 9,777; 25,949
Pulaski; 9,777; 25,949
Putnam; 8,720; 23,057
Randolph; 8,687; 25,047
Richland; 9,777; 25,949
Rock Island; 8,243; 22,350
Saline; 9,777; 25,949
Sangamon; 8,465; 20,916
Schuyler; 8,465; 20,916
Scott; 8,465; 20,916
Shelby; 8,465; 20,916
St. Clair; 8,482; 22,961
Stark; 8,720; 23,057
Stephenson; 8,972; 22,362
Tazewell; 8,720; 23,057
Union; 9,777; 25,949
Vermilion; 9,646; 23,421
Wabash; 9,777; 25,949
Warren; 8,243; 22,350
Washington; 8,687; 25,047
Wayne; 9,777; 25,949
White; 9,777; 25,949
Whiteside; 8,243; 22,350
Will; 9,101; 20,715
Williamson; 9,777; 25,949
Winnebago; 8,972; 22,362
Woodford; 8,720; 23,057

Indiana

County; Employee-Only; Dependent, Family, etc.
Adams; 7,571; 23,214
Allen; 8,107; 24,189
Bartholomew; 7,972; 22,956
Benton; 8,516; 25,391
Blackford; 8,548; 23,755
Boone; 8,202; 25,255
Brown; 8,081; 26,469
Carroll; 8,352; 26,016
Cass; 8,166; 21,331
Clark; 7,522; 21,619
Clay; 7,770; 23,405
Clinton; 8,352; 26,016
Crawford; 7,522; 21,619
Daviess; 8,249; 25,780
Dearborn; 8,906; 24,245
Decatur; 7,972; 22,956
DeKalb; 7,571; 23,214
Delaware; 8,548; 23,755
Dubois; 8,249; 25,780
Elkhart; 8,340; 22,494
Fayette; 8,158; 24,148
Floyd; 7,522; 21,619
Fountain; 8,352; 26,016
Franklin; 8,906; 24,245
Fulton; 8,166; 21,331
Gibson; 9,588; 24,463
Grant; 8,548; 23,755
Greene; 8,249; 25,780

<Page 16>

Hamilton; 8,202; 25,255
Hancock; 8,158; 24,148
Harrison; 7,522; 21,619
Hendricks; 8,202; 25,255
Henry; 8,158; 24,148
Howard; 8,166; 21,331
Huntington; 7,571; 23,214
Jackson; 7,972; 22,956
Jasper; 8,516; 25,391
Jay; 8,548; 23,755
Jefferson; 7,522; 21,619
Jennings; 7,972; 22,956
Johnson; 8,081; 26,469
Knox; 8,249; 25,780
Kosciusko; 8,340; 22,494
LaGrange; 7,571; 23,214
Lake; 8,474; 22,352
LaPorte; 8,474; 22,352
Lawrence; 8,081; 26,469
Madison; 8,158; 24,148
Marion; 8,202; 25,255
Marshall; 8,340; 22,494
Martin; 8,249; 25,780
Miami; 8,166; 21,331
Monroe; 8,081; 26,469
Montgomery; 8,352; 26,016
Morgan; 8,202; 25,255
Newton; 8,516; 25,391
Noble; 7,571; 23,214
Ohio; 8,906; 24,245
Orange; 8,249; 25,780
Owen; 8,081; 26,469
Parke; 7,770; 23,405
Perry; 8,249; 25,780
Pike; 8,249; 25,780
Porter; 8,474; 22,352
Posey; 9,588; 24,463
Pulaski; 8,166; 21,331
Putnam; 8,352; 26,016
Randolph; 8,548; 23,755
Ripley; 8,906; 24,245
Rush; 7,972; 22,956
Scott; 7,522; 21,619
Shelby; 8,202; 25,255
Spencer; 8,249; 25,780
St. Joseph; 8,340; 22,494
Starke; 8,340; 22,494
Steuben; 7,571; 23,214
Sullivan; 7,770; 23,405
Switzerland; 8,906; 24,245
Tippecanoe; 8,352; 26,016
Tipton; 8,352; 26,016
Union; 8,158; 24,148
Vanderburgh; 9,588; 24,463
Vermillion; 7,770; 23,405
Vigo; 7,770; 23,405
Wabash; 7,571; 23,214
Warren; 8,516; 25,391
Warrick; 9,588; 24,463
Washington; 7,522; 21,619
Wayne; 8,158; 24,148
Wells; 7,571; 23,214
White; 8,516; 25,391
Whitley; 7,571; 23,214

Iowa

County; Employee-Only; Dependent, Family, etc.
Adair; 8,697; 21,249
Adams; 8,697; 21,249
Allamakee; 7,445; 21,955
Appanoose; 7,311; 19,465
Audubon; 8,697; 21,249
Benton; 7,270; 21,569
Black Hawk; 7,270; 21,569
Boone; 6,970; 20,188
Bremer; 7,445; 21,955
Buchanan; 7,270; 21,569
Buena Vista; 8,032; 22,897
Butler; 7,445; 21,955
Calhoun; 6,970; 20,188
Carroll; 6,970; 20,188
Cass; 8,697; 21,249
Cedar; 7,270; 21,569
Cerro Gordo; 7,445; 21,955
Cherokee; 8,032; 22,897
Chickasaw; 7,445; 21,955
Clarke; 8,697; 21,249
Clay; 8,032; 22,897
Clayton; 7,270; 21,569
Clinton; 7,270; 21,569
Crawford; 8,032; 22,897
Dallas; 7,095; 22,233
Davis; 7,311; 19,465
Decatur; 8,697; 21,249
Delaware; 7,270; 21,569
Des Moines; 7,311; 19,465
Dickinson; 8,032; 22,897
Dubuque; 7,270; 21,569
Emmet; 7,445; 21,955
Fayette; 7,445; 21,955
Floyd; 7,445; 21,955
Franklin; 7,445; 21,955
Fremont; 8,697; 21,249
Greene; 6,970; 20,188
Grundy; 6,970; 20,188
Guthrie; 8,697; 21,249
Hamilton; 6,970; 20,188
Hancock; 7,445; 21,955
Hardin; 6,970; 20,188
Harrison; 8,697; 21,249
Henry; 7,311; 19,465
Howard; 7,445; 21,955
Humboldt; 7,445; 21,955
Ida; 8,032; 22,897
Iowa; 7,270; 21,569
Jackson; 7,270; 21,569
Jasper; 7,095; 22,233
Jefferson; 7,311; 19,465
Johnson; 7,270; 21,569
Jones; 7,270; 21,569
Keokuk; 7,311; 19,465
Kossuth; 7,445; 21,955
Lee; 7,311; 19,465
Linn; 7,270; 21,569
Louisa; 7,311; 19,465
Lucas; 7,311; 19,465
Lyon; 8,032; 22,897
Madison; 7,095; 22,233
Mahaska; 7,311; 19,465
Marion; 7,095; 22,233
Marshall; 6,970; 20,188
Mills; 8,697; 21,249
Mitchell; 7,445; 21,955
Monona; 8,032; 22,897
Monroe; 7,311; 19,465
Montgomery; 8,697; 21,249
Muscatine; 7,311; 19,465
O'Brien; 8,032; 22,897
Osceola; 8,032; 22,897
Page; 8,697; 21,249
Palo Alto; 8,032; 22,897
Plymouth; 8,032; 22,897
Pocahontas; 8,032; 22,897
Polk; 7,095; 22,233
Pottawattamie; 8,697; 21,249
Poweshiek; 6,970; 20,188
Ringgold; 8,697; 21,249
Sac; 8,032; 22,897
Scott; 7,270; 21,569
Shelby; 8,697; 21,249
Sioux; 8,032; 22,897
Story; 6,970; 20,188
Tama; 6,970; 20,188
Taylor; 8,697; 21,249
Union; 8,697; 21,249
Van Buren; 7,311; 19,465
Wapello; 7,311; 19,465
Warren; 7,095; 22,233

<Page 17>

Washington; 7,311; 19,465
Wayne; 7,311; 19,465
Webster; 6,970; 20,188
Winnebago; 7,445; 21,955
Winneshiek; 7,445; 21,955
Woodbury; 8,032; 22,897
Worth; 7,445; 21,955
Wright; 7,445; 21,955

Kansas

County; Employee-Only; Dependent, Family, etc.
Allen; 7,646; 19,378
Anderson; 7,004; 19,947
Atchison; 7,004; 19,947
Barber; 6,640; 20,210
Barton; 7,246; 21,412
Bourbon; 7,646; 19,378
Brown; 7,004; 19,947
Butler; 6,660; 18,161
Chase; 6,660; 18,161
Chautauqua; 6,660; 18,161
Cherokee; 7,646; 19,378
Cheyenne; 7,246; 21,412
Clark; 6,640; 20,210
Clay; 6,556; 17,604
Cloud; 6,556; 17,604
Coffey; 7,004; 19,947
Comanche; 6,640; 20,210
Cowley; 6,660; 18,161
Crawford; 7,646; 19,378
Decatur; 7,246; 21,412
Dickinson; 6,556; 17,604
Doniphan; 7,004; 19,947
Douglas; 7,004; 19,947
Edwards; 6,640; 20,210
Elk; 6,660; 18,161
Ellis; 7,246; 21,412
Ellsworth; 6,556; 17,604
Finney; 6,640; 20,210
Ford; 6,640; 20,210
Franklin; 7,004; 19,947
Geary; 6,556; 17,604
Gove; 7,246; 21,412
Graham; 7,246; 21,412
Grant; 6,640; 20,210
Gray; 6,640; 20,210
Greeley; 7,246; 21,412
Greenwood; 6,660; 18,161
Hamilton; 6,640; 20,210
Harper; 6,660; 18,161
Harvey; 6,660; 18,161
Haskell; 6,640; 20,210
Hodgeman; 6,640; 20,210
Jackson; 7,004; 19,947
Jefferson; 7,004; 19,947
Jewell; 6,556; 17,604
Johnson; 7,490; 20,490
Kearny; 6,640; 20,210
Kingman; 6,660; 18,161
Kiowa; 6,640; 20,210
Labette; 7,646; 19,378
Lane; 7,246; 21,412
Leavenworth; 7,490; 20,490
Lincoln; 6,556; 17,604
Linn; 7,004; 19,947
Logan; 7,246; 21,412
Lyon; 7,004; 19,947
Marion; 6,660; 18,161
Marshall; 7,004; 19,947
McPherson; 6,660; 18,161
Meade; 6,640; 20,210
Miami; 7,490; 20,490
Mitchell; 6,556; 17,604
Montgomery; 6,660; 18,161
Morris; 6,556; 17,604
Morton; 6,640; 20,210
Nemaha; 7,004; 19,947
Neosho; 7,646; 19,378
Ness; 7,246; 21,412
Norton; 7,246; 21,412
Osage; 7,004; 19,947
Osborne; 7,246; 21,412
Ottawa; 6,556; 17,604
Pawnee; 6,640; 20,210
Phillips; 7,246; 21,412
Pottawatomie; 7,004; 19,947
Pratt; 6,640; 20,210
Rawlins; 7,246; 21,412
Reno; 6,660; 18,161
Republic; 6,556; 17,604
Rice; 6,660; 18,161
Riley; 6,556; 17,604
Rooks; 7,246; 21,412
Rush; 7,246; 21,412
Russell; 7,246; 21,412
Saline; 6,556; 17,604
Scott; 7,246; 21,412
Sedgwick; 6,660; 18,161
Seward; 6,640; 20,210
Shawnee; 7,004; 19,947
Sheridan; 7,246; 21,412
Sherman; 7,246; 21,412
Smith; 7,246; 21,412
Stafford; 6,640; 20,210
Stanton; 6,640; 20,210
Stevens; 6,640; 20,210
Sumner; 6,660; 18,161
Thomas; 7,246; 21,412
Trego; 7,246; 21,412
Wabaunsee; 7,004; 19,947
Wallace; 7,246; 21,412
Washington; 6,556; 17,604
Wichita; 7,246; 21,412
Wilson; 6,660; 18,161
Woodson; 7,646; 19,378
Wyandotte; 7,490; 20,490

Kentucky

County; Employee-Only; Dependent, Family, etc.
Adair; 7,995; 23,900
Allen; 7,995; 23,900
Anderson; 6,923; 19,939
Ballard; 9,237; 20,839
Barren; 7,995; 23,900
Bath; 7,608; 22,247
Bell; 8,511; 23,588
Boone; 6,901; 20,870
Bourbon; 6,923; 19,939
Boyd; 7,608; 22,247
Boyle; 6,923; 19,939
Bracken; 7,608; 22,247
Breathitt; 8,511; 23,588
Breckinridge; 7,219; 20,556
Bullitt; 7,219; 20,556
Butler; 7,995; 23,900
Caldwell; 9,237; 20,839
Calloway; 9,237; 20,839
Campbell; 6,901; 20,870
Carlisle; 9,237; 20,839
Carroll; 7,219; 20,556
Carter; 7,608; 22,247
Casey; 7,995; 23,900
Christian; 8,681; 23,593
Clark; 6,923; 19,939
Clay; 8,511; 23,588
Clinton; 7,995; 23,900
Crittenden; 9,237; 20,839
Cumberland; 7,995; 23,900
Daviess; 8,681; 23,593
Edmonson; 7,995; 23,900
Elliott; 7,608; 22,247
Estill; 6,923; 19,939
Fayette; 6,923; 19,939
Fleming; 7,608; 22,247
Floyd; 8,511; 23,588
Franklin; 6,923; 19,939
Fulton; 9,237; 20,839

<Page 18>

Gallatin; 6,901; 20,870
Garrard; 6,923; 19,939
Grant; 6,901; 20,870
Graves; 9,237; 20,839
Grayson; 7,219; 20,556
Green; 7,995; 23,900
Greenup; 7,608; 22,247
Hancock; 8,681; 23,593
Hardin; 7,219; 20,556
Harlan; 8,511; 23,588
Harrison; 6,923; 19,939
Hart; 7,995; 23,900
Henderson; 8,681; 23,593
Henry; 7,219; 20,556
Hickman; 9,237; 20,839
Hopkins; 8,681; 23,593
Jackson; 6,923; 19,939
Jefferson; 7,219; 20,556
Jessamine; 6,923; 19,939
Johnson; 8,511; 23,588
Kenton; 6,901; 20,870
Knott; 8,511; 23,588
Knox; 8,511; 23,588
LaRue; 7,219; 20,556
Laurel; 8,511; 23,588
Lawrence; 7,608; 22,247
Lee; 8,511; 23,588
Leslie; 8,511; 23,588
Letcher; 8,511; 23,588
Lewis; 7,608; 22,247
Lincoln; 6,923; 19,939
Livingston; 9,237; 20,839
Logan; 7,995; 23,900
Lyon; 9,237; 20,839
Madison; 6,923; 19,939
Magoffin; 8,511; 23,588
Marion; 7,219; 20,556
Marshall; 9,237; 20,839
Martin; 8,511; 23,588
Mason; 7,608; 22,247
McCracken; 9,237; 20,839
McCreary; 7,995; 23,900
McLean; 8,681; 23,593
Meade; 7,219; 20,556
Menifee; 7,608; 22,247
Mercer; 6,923; 19,939
Metcalfe; 7,995; 23,900
Monroe; 7,995; 23,900
Montgomery; 6,923; 19,939
Morgan; 7,608; 22,247
Muhlenberg; 8,681; 23,593
Nelson; 7,219; 20,556
Nicholas; 6,923; 19,939
Ohio; 8,681; 23,593
Oldham; 7,219; 20,556
Owen; 6,923; 19,939
Owsley; 8,511; 23,588
Pendleton; 6,901; 20,870
Perry; 8,511; 23,588
Pike; 8,511; 23,588
Powell; 6,923; 19,939
Pulaski; 7,995; 23,900
Robertson; 7,608; 22,247
Rockcastle; 6,923; 19,939
Rowan; 7,608; 22,247
Russell; 7,995; 23,900
Scott; 6,923; 19,939
Shelby; 7,219; 20,556
Simpson; 7,995; 23,900
Spencer; 7,219; 20,556
Taylor; 7,995; 23,900
Todd; 8,681; 23,593
Trigg; 8,681; 23,593
Trimble; 7,219; 20,556
Union; 8,681; 23,593
Warren; 7,995; 23,900
Washington; 7,219; 20,556
Wayne; 7,995; 23,900
Webster; 8,681; 23,593
Whitley; 8,511; 23,588
Wolfe; 8,511; 23,588
Woodford; 6,923; 19,939

Louisiana

Parish; Employee-Only; Dependent, Family, etc.
Acadia; 7,541; 20,453
Allen; 8,459; 21,861
Ascension; 8,072; 21,892
Assumption; 7,692; 20,542
Avoyelles; 8,797; 22,437
Beauregard; 8,459; 21,861
Bienville; 7,834; 21,179
Bossier; 7,834; 21,179
Caddo; 7,834; 21,179
Calcasieu; 8,459; 21,861
Caldwell; 8,275; 20,521
Cameron; 8,459; 21,861
Catahoula; 8,797; 22,437
Claiborne; 7,834; 21,179
Concordia; 8,797; 22,437
DeSoto; 7,834; 21,179
East Baton Rouge; 8,072; 21,892
East Carroll; 8,275; 20,521
East Feliciana; 8,072; 21,892
Evangeline; 7,541; 20,453
Franklin; 8,275; 20,521
Grant; 8,797; 22,437
Iberia; 7,541; 20,453
Iberville; 8,072; 21,892
Jackson; 8,275; 20,521
Jefferson; 7,665; 21,666
Jefferson Davis; 8,459; 21,861
Lafayette; 7,541; 20,453
Lafourche; 7,692; 20,542
LaSalle; 8,797; 22,437
Lincoln; 8,275; 20,521
Livingston; 8,072; 21,892
Madison; 8,275; 20,521
Morehouse; 8,275; 20,521
Natchitoches; 7,834; 21,179
Orleans; 7,665; 21,666
Ouachita; 8,275; 20,521
Plaquemines; 7,665; 21,666
Pointe Coupee; 8,072; 21,892
Rapides; 8,797; 22,437
Red River; 7,834; 21,179
Richland; 8,275; 20,521
Sabine; 7,834; 21,179
St. Bernard; 7,665; 21,666
St. Charles; 7,665; 21,666
St. Helena; 8,072; 21,892
St. James; 7,665; 21,666
St. John Baptist; 7,665; 21,666
St. Landry; 7,541; 20,453
St. Martin; 7,541; 20,453
St. Mary; 7,541; 20,453
St. Tammany; 7,665; 21,666
Tangipahoa; 8,072; 21,892
Tensas; 8,275; 20,521
Terrebonne; 7,692; 20,542
Union; 8,275; 20,521
Vermilion; 7,541; 20,453
Vernon; 8,797; 22,437
Washington; 8,072; 21,892
Webster; 7,834; 21,179
West Baton Rouge; 8,072; 21,892
West Carroll; 8,275; 20,521
West Feliciana; 8,072; 21,892
Winn; 8,797; 22,437

Maine

County; Employee-Only; Dependent, Family, etc.
Androscoggin; 8,045; 22,601
Aroostook; 9,703; 24,940
Cumberland; 7,735; 22,574
Franklin; 8,045; 22,601
Hancock; 9,703; 24,940

<Page 19>

Kennebec; 7,517; 20,158
Knox; 7,517; 20,158
Lincoln; 7,517; 20,158
Oxford; 7,517; 20,158
Penobscot; 8,045; 22,601
Piscataquis; 8,045; 22,601
Sagadahoc; 7,735; 22,574
Somerset; 8,045; 22,601
Waldo; 8,045; 22,601
Washington; 9,703; 24,940
York; 7,735; 22,574

Maryland

County; Employee-Only; Dependent, Family, etc.
Allegany; 8,282; 24,040
Anne Arundel; 8,273; 22,894
Baltimore; 8,273; 22,894
Baltimore City; 8,273; 22,894
Calvert; 8,337; 21,174
Caroline; 8,337; 21,174
Carroll; 8,282; 24,040
Cecil; 8,337; 21,174
Charles; 8,337; 21,174
Dorchester; 8,337; 21,174
Frederick; 8,282; 24,040
Garrett; 8,282; 24,040
Harford; 8,273; 22,894
Howard; 8,273; 22,894
Kent; 8,337; 21,174
Montgomery; 8,718; 25,697
Prince George's; 8,718; 25,697
Queen Anne's; 8,337; 21,174
Somerset; 8,337; 21,174
St. Mary's; 8,337; 21,174
Talbot; 8,337; 21,174
Washington; 8,282; 24,040
Wicomico; 8,337; 21,174
Worcester; 8,337; 21,174

Massachusetts

County; Employee-Only; Dependent, Family, etc.
Barnstable; 11,191; 27,157
Berkshire; 8,363; 24,733
Bristol; 9,361; 25,875
Dukes; 11,191; 27,157
Essex; 9,148; 25,727
Franklin; 8,363; 24,733
Hampden; 8,363; 24,733
Hampshire; 8,363; 24,733
Middlesex; 9,358; 26,811
Nantucket; 11,191; 27,157
Norfolk; 9,358; 26,811
Plymouth; 9,361; 25,875
Suffolk; 9,358; 26,811
Worcester; 8,989; 25,350

Michigan

County; Employee-Only; Dependent, Family, etc.
Alcona; 8,510; 22,856
Alger; 9,363; 22,114
Allegan; 7,197; 21,587
Alpena; 8,510; 22,856
Antrim; 7,203; 21,345
Arenac; 7,898; 20,833
Baraga; 9,363; 22,114
Barry; 7,197; 21,587
Bay; 7,898; 20,833
Benzie; 7,203; 21,345
Berrien; 8,527; 24,805
Branch; 8,488; 22,633
Calhoun; 8,488; 22,633
Cass; 8,527; 24,805
Charlevoix; 7,203; 21,345
Cheboygan; 8,510; 22,856
Chippewa; 8,510; 22,856
Clare; 7,425; 21,232
Clinton; 8,521; 21,466
Crawford; 8,510; 22,856
Delta; 9,363; 22,114
Dickinson; 9,363; 22,114
Eaton; 8,521; 21,466
Emmet; 7,203; 21,345
Genesee; 8,060; 19,416
Gladwin; 7,425; 21,232
Gogebic; 9,363; 22,114
Grand Traverse; 7,203; 21,345
Gratiot; 7,898; 20,833
Hillsdale; 8,521; 21,466
Houghton; 9,363; 22,114
Huron; 8,709; 21,559
Ingham; 8,521; 21,466
Ionia; 7,097; 21,254
Iosco; 8,510; 22,856
Iron; 9,363; 22,114
Isabella; 7,425; 21,232
Jackson; 8,521; 21,466
Kalamazoo; 8,488; 22,633
Kalkaska; 7,203; 21,345
Kent; 7,097; 21,254
Keweenaw; 9,363; 22,114
Lake; 7,097; 21,254
Lapeer; 8,060; 19,416
Leelanau; 7,203; 21,345
Lenawee; 7,587; 22,510
Livingston; 7,587; 22,510
Luce; 9,363; 22,114
Mackinac; 8,510; 22,856
Macomb; 7,838; 22,752
Manistee; 7,203; 21,345
Marquette; 9,363; 22,114
Mason; 7,097; 21,254
Mecosta; 7,097; 21,254
Menominee; 9,363; 22,114
Midland; 7,425; 21,232
Missaukee; 7,203; 21,345
Monroe; 8,584; 24,261
Montcalm; 7,097; 21,254
Montmorency; 8,510; 22,856
Muskegon; 7,097; 21,254
Newaygo; 7,097; 21,254
Oakland; 7,838; 22,752
Oceana; 7,097; 21,254
Ogemaw; 8,510; 22,856
Ontonagon; 9,363; 22,114
Osceola; 7,097; 21,254
Oscoda; 8,510; 22,856
Otsego; 8,510; 22,856
Ottawa; 7,097; 21,254
Presque Isle; 8,510; 22,856
Roscommon; 8,510; 22,856
Saginaw; 7,898; 20,833
Sanilac; 8,709; 21,559
Schoolcraft; 9,363; 22,114
Shiawassee; 8,060; 19,416
St. Clair; 7,875; 22,787
St. Joseph; 8,527; 24,805
Tuscola; 8,709; 21,559
Van Buren; 8,527; 24,805
Washtenaw; 7,587; 22,510
Wayne; 8,584; 24,261
Wexford; 7,203; 21,345

Minnesota

County; Employee-Only; Dependent, Family, etc.
Aitkin; 8,499; 22,222
Anoka; 8,198; 23,928
Becker; 8,286; 23,575
Beltrami; 8,499; 22,222
Benton; 8,198; 23,928
Big Stone; 9,311; 21,521
Blue Earth; 10,352; 21,766
Brown; 8,725; 22,580
Carlton; 8,693; 21,889
Carver; 8,198; 23,928
Cass; 8,499; 22,222

<Page 20>

Chippewa; 9,311; 21,521
Chisago; 8,499; 22,222
Clay; 8,286; 23,575
Clearwater; 7,342; 23,307
Cook; 8,693; 21,889
Cottonwood; 8,725; 22,580
Crow Wing; 8,499; 22,222
Dakota; 8,198; 23,928
Dodge; 8,999; 23,347
Douglas; 8,286; 23,575
Faribault; 10,352; 21,766
Fillmore; 8,999; 23,347
Freeborn; 8,999; 23,347
Goodhue; 8,999; 23,347
Grant; 8,286; 23,575
Hennepin; 8,198; 23,928
Houston; 8,999; 23,347
Hubbard; 8,499; 22,222
Isanti; 8,499; 22,222
Itasca; 8,693; 21,889
Jackson; 8,725; 22,580
Kanabec; 8,499; 22,222
Kandiyohi; 9,311; 21,521
Kittson; 7,342; 23,307
Koochiching; 8,693; 21,889
Lac qui Parle; 9,311; 21,521
Lake; 8,693; 21,889
Lake of the Woods; 8,693; 21,889
Le Sueur; 10,352; 21,766
Lincoln; 8,725; 22,580
Lyon; 9,311; 21,521
Mahnomen; 7,342; 23,307
Marshall; 7,342; 23,307
Martin; 10,352; 21,766
McLeod; 9,311; 21,521
Meeker; 9,311; 21,521
Mille Lacs; 8,499; 22,222
Morrison; 8,499; 22,222
Mower; 8,999; 23,347
Murray; 8,725; 22,580
Nicollet; 10,352; 21,766
Nobles; 8,725; 22,580
Norman; 7,342; 23,307
Olmsted; 8,999; 23,347
Otter Tail; 8,286; 23,575
Pennington; 7,342; 23,307
Pine; 8,499; 22,222
Pipestone; 8,725; 22,580
Polk; 7,342; 23,307
Pope; 8,286; 23,575
Ramsey; 8,198; 23,928
Red Lake; 7,342; 23,307
Redwood; 8,725; 22,580
Renville; 9,311; 21,521
Rice; 10,352; 21,766
Rock; 8,725; 22,580
Roseau; 8,499; 22,222
Scott; 8,198; 23,928
Sherburne; 8,198; 23,928
Sibley; 9,311; 21,521
St. Louis; 8,693; 21,889
Stearns; 8,198; 23,928
Steele; 8,999; 23,347
Stevens; 8,286; 23,575
Swift; 9,311; 21,521
Todd; 8,499; 22,222
Traverse; 8,286; 23,575
Wabasha; 8,999; 23,347
Wadena; 8,499; 22,222
Waseca; 10,352; 21,766
Washington; 8,198; 23,928
Watonwan; 10,352; 21,766
Wilkin; 8,286; 23,575
Winona; 8,999; 23,347
Wright; 8,198; 23,928
Yellow Medicine; 9,311; 21,521

Mississippi

County; Employee-Only; Dependent, Family, etc.
Adams; 6,958; 18,688
Alcorn; 6,958; 18,688
Amite; 6,958; 18,688
Attala; 6,958; 18,688
Benton; 7,340; 18,912
Bolivar; 6,958; 18,688
Calhoun; 6,958; 18,688
Carroll; 6,958; 18,688
Chickasaw; 6,958; 18,688
Choctaw; 6,958; 18,688
Claiborne; 6,958; 18,688
Clarke; 6,958; 18,688
Clay; 6,958; 18,688
Coahoma; 6,958; 18,688
Copiah; 7,262; 17,857
Covington; 6,958; 18,688
DeSoto; 6,877; 23,091
Forrest; 7,522; 17,322
Franklin; 6,958; 18,688
George; 7,844; 23,137
Greene; 7,522; 17,322
Grenada; 6,958; 18,688
Hancock; 7,844; 23,137
Harrison; 7,844; 23,137
Hinds; 7,262; 17,857
Holmes; 6,958; 18,688
Humphreys; 6,958; 18,688
Issaquena; 6,958; 18,688
Itawamba; 7,340; 18,912
Jackson; 7,844; 23,137
Jasper; 6,958; 18,688
Jefferson; 6,958; 18,688
Jefferson Davis; 6,958; 18,688
Jones; 7,522; 17,322
Kemper; 6,958; 18,688
Lafayette; 6,958; 18,688
Lamar; 7,522; 17,322
Lauderdale; 6,958; 18,688
Lawrence; 6,958; 18,688
Leake; 6,958; 18,688
Lee; 7,340; 18,912
Leflore; 6,958; 18,688
Lincoln; 6,958; 18,688
Lowndes; 6,958; 18,688
Madison; 7,262; 17,857
Marion; 6,958; 18,688
Marshall; 6,877; 23,091
Monroe; 6,958; 18,688
Montgomery; 6,958; 18,688
Neshoba; 6,958; 18,688
Newton; 6,958; 18,688
Noxubee; 6,958; 18,688
Oktibbeha; 6,958; 18,688
Panola; 6,958; 18,688
Pearl River; 7,522; 17,322
Perry; 7,522; 17,322
Pike; 6,958; 18,688
Pontotoc; 7,340; 18,912
Prentiss; 6,958; 18,688
Quitman; 6,958; 18,688
Rankin; 7,262; 17,857
Scott; 6,958; 18,688
Sharkey; 6,958; 18,688
Simpson; 7,262; 17,857
Smith; 6,958; 18,688
Stone; 7,844; 23,137
Sunflower; 6,958; 18,688
Tallahatchie; 6,958; 18,688
Tate; 6,877; 23,091
Tippah; 7,340; 18,912
Tishomingo; 6,958; 18,688
Tunica; 6,877; 23,091
Union; 7,340; 18,912
Walthall; 6,958; 18,688
Warren; 7,262; 17,857
Washington; 6,958; 18,688
Wayne; 6,958; 18,688
Webster; 6,958; 18,688
Wilkinson; 6,958; 18,688

<Page 21>

Winston; 6,958; 18,688
Yalobusha; 6,958; 18,688
Yazoo; 6,958; 18,688

Missouri

County; Employee-Only; Dependent, Family, etc.
Adair; 8,548; 20,952
Andrew; 10,197; 19,609
Atchison; 10,197; 19,609
Audrain; 8,472; 21,174
Barry; 7,843; 21,502
Barton; 7,152; 19,025
Bates; 7,494; 19,730
Benton; 7,494; 19,730
Bollinger; 8,348; 22,895
Boone; 8,472; 21,174
Buchanan; 10,197; 19,609
Butler; 8,348; 22,895
Caldwell; 10,197; 19,609
Callaway; 8,472; 21,174
Camden; 8,472; 21,174
Cape Girardeau; 8,348; 22,895
Carroll; 10,197; 19,609
Carter; 7,282; 18,701
Cass; 8,567; 22,493
Cedar; 7,843; 21,502
Chariton; 8,472; 21,174
Christian; 7,843; 21,502
Clark; 8,548; 20,952
Clay; 8,567; 22,493
Clinton; 10,197; 19,609
Cole; 8,472; 21,174
Cooper; 8,472; 21,174
Crawford; 7,282; 18,701
Dade; 7,843; 21,502
Dallas; 7,843; 21,502
Daviess; 10,197; 19,609
DeKalb; 10,197; 19,609
Dent; 7,282; 18,701
Douglas; 7,843; 21,502
Dunklin; 8,348; 22,895
Franklin; 7,712; 20,240
Gasconade; 8,472; 21,174
Gentry; 10,197; 19,609
Greene; 7,843; 21,502
Grundy; 10,197; 19,609
Harrison; 10,197; 19,609
Henry; 7,494; 19,730
Hickory; 7,843; 21,502
Holt; 10,197; 19,609
Howard; 8,472; 21,174
Howell; 7,282; 18,701
Iron; 7,282; 18,701
Jackson; 8,567; 22,493
Jasper; 7,152; 19,025
Jefferson; 7,712; 20,240
Johnson; 7,494; 19,730
Knox; 8,548; 20,952
Laclede; 7,843; 21,502
Lafayette; 7,494; 19,730
Lawrence; 7,843; 21,502
Lewis; 8,548; 20,952
Lincoln; 7,712; 20,240
Linn; 8,548; 20,952
Livingston; 10,197; 19,609
Macon; 8,548; 20,952
Madison; 8,348; 22,895
Maries; 8,472; 21,174
Marion; 8,548; 20,952
McDonald; 7,152; 19,025
Mercer; 10,197; 19,609
Miller; 8,472; 21,174
Mississippi; 8,348; 22,895
Moniteau; 8,472; 21,174
Monroe; 8,472; 21,174
Montgomery; 8,472; 21,174
Morgan; 8,472; 21,174
New Madrid; 8,348; 22,895
Newton; 7,152; 19,025
Nodaway; 10,197; 19,609
Oregon; 7,282; 18,701
Osage; 8,472; 21,174
Ozark; 7,843; 21,502
Pemiscot; 8,348; 22,895
Perry; 8,348; 22,895
Pettis; 7,494; 19,730
Phelps; 7,282; 18,701
Pike; 8,548; 20,952
Platte; 8,567; 22,493
Polk; 7,843; 21,502
Pulaski; 7,282; 18,701
Putnam; 8,548; 20,952
Ralls; 8,548; 20,952
Randolph; 8,472; 21,174
Ray; 10,197; 19,609
Reynolds; 7,282; 18,701
Ripley; 7,282; 18,701
Saline; 7,494; 19,730
Schuyler; 8,548; 20,952
Scotland; 8,548; 20,952
Scott; 8,348; 22,895
Shannon; 7,282; 18,701
Shelby; 8,548; 20,952
St. Charles; 7,712; 20,240
St. Clair; 7,494; 19,730
St. Francois; 7,712; 20,240
St. Louis; 7,712; 20,240
St. Louis City; 7,712; 20,240
Ste. Genevieve; 7,712; 20,240
Stoddard; 8,348; 22,895
Stone; 7,843; 21,502
Sullivan; 8,548; 20,952
Taney; 7,843; 21,502
Texas; 7,282; 18,701
Vernon; 7,494; 19,730
Warren; 7,712; 20,240
Washington; 7,712; 20,240
Wayne; 8,348; 22,895
Webster; 7,843; 21,502
Worth; 10,197; 19,609
Wright; 7,843; 21,502

Montana

County; Employee-Only; Dependent, Family, etc.
Beaverhead; 8,693; 20,347
Big Horn; 8,693; 20,347
Blaine; 8,693; 20,347
Broadwater; 7,606; 22,167
Carbon; 8,123; 22,023
Carter; 8,693; 20,347
Cascade; 7,606; 22,167
Chouteau; 7,606; 22,167
Custer; 8,693; 20,347
Daniels; 8,693; 20,347
Dawson; 8,693; 20,347
Deer Lodge; 7,606; 22,167
Fallon; 8,693; 20,347
Fergus; 8,693; 20,347
Flathead; 7,863; 20,820
Gallatin; 7,606; 22,167
Garfield; 8,693; 20,347
Glacier; 8,693; 20,347
Golden Valley; 8,693; 20,347
Granite; 8,693; 20,347
Hill; 8,693; 20,347
Jefferson; 7,606; 22,167
Judith Basin; 7,606; 22,167
Lake; 7,863; 20,820
Lewis and Clark; 7,606; 22,167
Liberty; 8,693; 20,347
Lincoln; 8,693; 20,347
Madison; 8,693; 20,347
McCone; 8,693; 20,347
Meagher; 8,693; 20,347
Mineral; 8,693; 20,347
Missoula; 7,863; 20,820
Musselshell; 8,123; 22,023

<Page 22>

Park; 8,693; 20,347
Petroleum; 8,693; 20,347
Phillips; 8,693; 20,347
Pondera; 8,693; 20,347
Powder River; 8,693; 20,347
Powell; 8,693; 20,347
Prairie; 8,693; 20,347
Ravalli; 8,693; 20,347
Richland; 8,693; 20,347
Roosevelt; 8,693; 20,347
Rosebud; 8,693; 20,347
Sanders; 8,693; 20,347
Sheridan; 8,693; 20,347
Silver Bow; 7,606; 22,167
Stillwater; 8,123; 22,023
Sweet Grass; 8,123; 22,023
Teton; 7,606; 22,167
Toole; 8,693; 20,347
Treasure; 8,693; 20,347
Valley; 8,693; 20,347
Wheatland; 8,693; 20,347
Wibaux; 8,693; 20,347
Yellowstone; 8,123; 22,023

Nebraska

County; Employee-Only; Dependent, Family, etc.
Adams; 8,981; 26,077
Antelope; 8,981; 26,077
Arthur; 9,129; 25,388
Banner; 9,129; 25,388
Blaine; 8,981; 26,077
Boone; 8,981; 26,077
Box Butte; 9,129; 25,388
Boyd; 8,981; 26,077
Brown; 9,129; 25,388
Buffalo; 8,981; 26,077
Burt; 7,859; 22,206
Butler; 8,981; 26,077
Cass; 7,859; 22,206
Cedar; 8,981; 26,077
Chase; 9,129; 25,388
Cherry; 9,129; 25,388
Cheyenne; 9,129; 25,388
Clay; 8,981; 26,077
Colfax; 8,981; 26,077
Cuming; 8,981; 26,077
Custer; 8,981; 26,077
Dakota; 8,981; 26,077
Dawes; 9,129; 25,388
Dawson; 8,981; 26,077
Deuel; 9,129; 25,388
Dixon; 8,981; 26,077
Dodge; 7,859; 22,206
Douglas; 7,859; 22,206
Dundy; 9,129; 25,388
Fillmore; 9,036; 24,033
Franklin; 8,981; 26,077
Frontier; 9,129; 25,388
Furnas; 8,981; 26,077
Gage; 9,036; 24,033
Garden; 9,129; 25,388
Garfield; 8,981; 26,077
Gosper; 8,981; 26,077
Grant; 9,129; 25,388
Greeley; 8,981; 26,077
Hall; 8,981; 26,077
Hamilton; 8,981; 26,077
Harlan; 8,981; 26,077
Hayes; 9,129; 25,388
Hitchcock; 9,129; 25,388
Holt; 8,981; 26,077
Hooker; 9,129; 25,388
Howard; 8,981; 26,077
Jefferson; 9,036; 24,033
Johnson; 9,036; 24,033
Kearney; 8,981; 26,077
Keith; 9,129; 25,388
Keya Paha; 8,981; 26,077
Kimball; 9,129; 25,388
Knox; 8,981; 26,077
Lancaster; 9,036; 24,033
Lincoln; 9,129; 25,388
Logan; 9,129; 25,388
Loup; 8,981; 26,077
Madison; 8,981; 26,077
McPherson; 9,129; 25,388
Merrick; 8,981; 26,077
Morrill; 9,129; 25,388
Nance; 8,981; 26,077
Nemaha; 9,036; 24,033
Nuckolls; 8,981; 26,077
Otoe; 9,036; 24,033
Pawnee; 9,036; 24,033
Perkins; 9,129; 25,388
Phelps; 8,981; 26,077
Pierce; 8,981; 26,077
Platte; 8,981; 26,077
Polk; 8,981; 26,077
Red Willow; 9,129; 25,388
Richardson; 9,036; 24,033
Rock; 8,981; 26,077
Saline; 9,036; 24,033
Sarpy; 7,859; 22,206
Saunders; 7,859; 22,206
Scotts Bluff; 9,129; 25,388
Seward; 9,036; 24,033
Sheridan; 9,129; 25,388
Sherman; 8,981; 26,077
Sioux; 9,129; 25,388
Stanton; 8,981; 26,077
Thayer; 9,036; 24,033
Thomas; 9,129; 25,388
Thurston; 7,859; 22,206
Valley; 8,981; 26,077
Washington; 7,859; 22,206
Wayne; 8,981; 26,077
Webster; 8,981; 26,077
Wheeler; 8,981; 26,077
York; 9,036; 24,033

Nevada

County; Employee-Only; Dependent, Family, etc.
Carson City; 7,344; 19,438
Churchill; 7,741; 23,111
Clark; 7,204; 20,646
Douglas; 7,344; 19,438
Elko; 7,741; 23,111
Esmeralda; 7,741; 23,111
Eureka; 7,741; 23,111
Humboldt; 7,741; 23,111
Lander; 7,741; 23,111
Lincoln; 7,741; 23,111
Lyon; 7,344; 19,438
Mineral; 7,741; 23,111
Nye; 7,204; 20,646
Pershing; 7,741; 23,111
Storey; 7,344; 19,438
Washoe; 8,331; 21,180
White Pine; 7,741; 23,111

New Hampshire

County; Employee-Only; Dependent, Family, etc.
All; 8,498; 26,225

New Jersey

County; Employee-Only; Dependent, Family, etc.
All; 8,090; 24,143

New Mexico

County; Employee-Only; Dependent, Family, etc.
Bernalillo; 7,758; 21,368
Catron; 9,379; 29,015
Chaves; 9,379; 29,015
Cibola; 9,379; 29,015

<Page 23>

Colfax; 9,379; 29,015
Curry; 9,379; 29,015
De Baca; 9,379; 29,015
Doña Ana; 8,107; 20,387
Eddy; 9,379; 29,015
Grant; 9,379; 29,015
Guadalupe; 9,379; 29,015
Harding; 9,379; 29,015
Hidalgo; 9,379; 29,015
Lea; 9,379; 29,015
Lincoln; 9,379; 29,015
Los Alamos; 9,379; 29,015
Luna; 9,379; 29,015
McKinley; 9,379; 29,015
Mora; 9,379; 29,015
Otero; 9,379; 29,015
Quay; 9,379; 29,015
Rio Arriba; 9,379; 29,015
Roosevelt; 9,379; 29,015
San Juan; 7,985; 21,236
San Miguel; 9,379; 29,015
Sandoval; 7,758; 21,368
Santa Fe; 8,139; 24,010
Sierra; 9,379; 29,015
Socorro; 9,379; 29,015
Taos; 9,379; 29,015
Torrance; 7,758; 21,368
Union; 9,379; 29,015
Valencia; 7,758; 21,368

New York

County; Employee-Only; Dependent, Family, etc.
Albany; 8,439; 21,463
Allegany; 8,449; 20,437
Bronx; 11,243; 29,771
Broome; 9,203; 22,260
Cattaraugus; 8,449; 20,437
Cayuga; 9,203; 22,260
Chautauqua; 8,449; 20,437
Chemung; 9,203; 22,260
Chenango; 9,203; 25,195
Clinton; 9,203; 25,195
Columbia; 8,439; 21,463
Cortland; 9,203; 22,260
Delaware; 10,472; 25,016
Dutchess; 10,472; 25,016
Erie; 8,449; 20,437
Essex; 9,203; 25,195
Franklin; 9,203; 25,195
Fulton; 8,439; 21,463
Genesee; 8,449; 20,437
Greene; 8,439; 21,463
Hamilton; 9,203; 25,195
Herkimer; 9,203; 25,195
Jefferson; 9,203; 25,195
Kings; 11,243; 29,771
Lewis; 9,203; 25,195
Livingston; 8,103; 20,885
Madison; 9,203; 25,195
Monroe; 8,103; 20,885
Montgomery; 8,439; 21,463
Nassau; 11,034; 28,766
New York; 11,243; 29,771
Niagara; 8,449; 20,437
Oneida; 9,203; 25,195
Onondaga; 9,203; 22,260
Ontario; 8,103; 20,885
Orange; 10,472; 25,016
Orleans; 8,449; 20,437
Oswego; 9,203; 25,195
Otsego; 9,203; 25,195
Putnam; 10,472; 25,016
Queens; 11,243; 29,771
Rensselaer; 8,439; 21,463
Richmond; 11,243; 29,771
Rockland; 11,243; 29,771
Saratoga; 8,439; 21,463
Schenectady; 8,439; 21,463
Schoharie; 8,439; 21,463
Schuyler; 9,203; 22,260
Seneca; 8,103; 20,885
St. Lawrence; 9,203; 25,195
Steuben; 9,203; 22,260
Suffolk; 11,034; 28,766
Sullivan; 10,472; 25,016
Tioga; 9,203; 22,260
Tompkins; 9,203; 22,260
Ulster; 10,472; 25,016
Warren; 8,439; 21,463
Washington; 8,439; 21,463
Wayne; 8,103; 20,885
Westchester; 11,243; 29,771
Wyoming; 8,449; 20,437
Yates; 8,103; 20,885

North Carolina

County; Employee-Only; Dependent, Family, etc.
Alamance; 7,851; 25,284
Alexander; 7,960; 21,585
Alleghany; 8,494; 23,965
Anson; 7,893; 22,733
Ashe; 8,494; 23,965
Avery; 8,305; 21,752
Beaufort; 9,047; 21,390
Bertie; 7,967; 22,994
Bladen; 7,391; 23,420
Brunswick; 7,906; 21,413
Buncombe; 8,305; 21,752
Burke; 7,960; 21,585
Cabarrus; 7,893; 22,733
Caldwell; 7,960; 21,585
Camden; 7,967; 22,994
Carteret; 9,047; 21,390
Caswell; 7,851; 25,284
Catawba; 7,960; 21,585
Chatham; 7,851; 25,284
Cherokee; 8,305; 21,752
Chowan; 7,967; 22,994
Clay; 8,305; 21,752
Cleveland; 8,254; 22,198
Columbus; 7,906; 21,413
Craven; 9,047; 21,390
Cumberland; 7,391; 23,420
Currituck; 7,967; 22,994
Dare; 9,047; 21,390
Davidson; 8,418; 23,593
Davie; 8,418; 23,593
Duplin; 7,906; 21,413
Durham; 7,851; 25,284
Edgecombe; 8,970; 27,984
Forsyth; 8,418; 23,593
Franklin; 7,278; 22,091
Gaston; 8,254; 22,198
Gates; 7,967; 22,994
Graham; 8,305; 21,752
Granville; 7,403; 20,823
Greene; 8,970; 27,984
Guilford; 7,650; 21,582
Halifax; 7,967; 22,994
Harnett; 7,391; 23,420
Haywood; 8,305; 21,752
Henderson; 8,305; 21,752
Hertford; 7,967; 22,994
Hoke; 7,391; 23,420
Hyde; 9,047; 21,390
Iredell; 7,960; 21,585
Jackson; 8,305; 21,752
Johnston; 7,278; 22,091
Jones; 9,047; 21,390
Lee; 7,851; 25,284
Lenoir; 9,047; 21,390
Lincoln; 8,254; 22,198
Macon; 8,305; 21,752
Madison; 8,305; 21,752
Martin; 7,967; 22,994
McDowell; 8,305; 21,752
Mecklenburg; 7,893; 22,733

<Page 24>

Mitchell; 8,305; 21,752
Montgomery; 9,310; 22,169
Moore; 9,310; 22,169
Nash; 8,970; 27,984
New Hanover; 7,906; 21,413
Northampton; 7,967; 22,994
Onslow; 7,906; 21,413
Orange; 7,851; 25,284
Pamlico; 9,047; 21,390
Pasquotank; 7,967; 22,994
Pender; 7,906; 21,413
Perquimans; 7,967; 22,994
Person; 7,851; 25,284
Pitt; 8,970; 27,984
Polk; 8,305; 21,752
Randolph; 7,650; 21,582
Richmond; 7,391; 23,420
Robeson; 7,391; 23,420
Rockingham; 7,650; 21,582
Rowan; 7,893; 22,733
Rutherford; 8,305; 21,752
Sampson; 7,391; 23,420
Scotland; 7,391; 23,420
Stanly; 7,893; 22,733
Stokes; 8,418; 23,593
Surry; 8,418; 23,593
Swain; 8,305; 21,752
Transylvania; 8,305; 21,752
Tyrrell; 9,047; 21,390
Union; 7,893; 22,733
Vance; 7,403; 20,823
Wake; 7,278; 22,091
Warren; 7,403; 20,823
Washington; 9,047; 21,390
Watauga; 8,494; 23,965
Wayne; 8,970; 27,984
Wilkes; 8,494; 23,965
Wilson; 8,970; 27,984
Yadkin; 8,418; 23,593
Yancey; 8,305; 21,752

North Dakota

County; Employee-Only; Dependent, Family, etc.
Adams; 8,478; 24,547
Barnes; 8,478; 24,547
Benson; 8,478; 24,547
Billings; 8,478; 24,547
Bottineau; 8,478; 24,547
Bowman; 8,478; 24,547
Burke; 8,478; 24,547
Burleigh; 8,214; 23,849
Cass; 7,707; 24,039
Cavalier; 8,478; 24,547
Dickey; 8,478; 24,547
Divide; 8,478; 24,547
Dunn; 8,478; 24,547
Eddy; 8,478; 24,547
Emmons; 8,478; 24,547
Foster; 8,478; 24,547
Golden Valley; 8,478; 24,547
Grand Forks; 7,369; 23,920
Grant; 8,478; 24,547
Griggs; 8,478; 24,547
Hettinger; 8,478; 24,547
Kidder; 8,478; 24,547
La Moure; 8,478; 24,547
Logan; 8,478; 24,547
McHenry; 8,478; 24,547
McIntosh; 8,478; 24,547
McKenzie; 8,478; 24,547
McLean; 8,478; 24,547
Mercer; 8,478; 24,547
Morton; 8,214; 23,849
Mountrail; 8,478; 24,547
Nelson; 8,478; 24,547
Oliver; 8,478; 24,547
Pembina; 8,478; 24,547
Pierce; 8,478; 24,547
Ramsey; 8,478; 24,547
Ransom; 8,478; 24,547
Renville; 8,478; 24,547
Richland; 8,478; 24,547
Rolette; 8,478; 24,547
Sargent; 8,478; 24,547
Sheridan; 8,478; 24,547
Sioux; 8,478; 24,547
Slope; 8,478; 24,547
Stark; 8,478; 24,547
Steele; 8,478; 24,547
Stutsman; 8,478; 24,547
Towner; 8,478; 24,547
Traill; 8,478; 24,547
Walsh; 8,478; 24,547
Ward; 8,478; 24,547
Wells; 8,478; 24,547
Williams; 8,478; 24,547

Ohio

County; Employee-Only; Dependent, Family, etc.
Adams; 7,700; 19,544
Allen; 8,334; 21,287
Ashland; 8,141; 22,928
Ashtabula; 8,331; 23,234
Athens; 8,183; 21,428
Auglaize; 8,334; 21,287
Belmont; 7,905; 19,458
Brown; 7,700; 19,544
Butler; 7,872; 23,435
Carroll; 7,693; 22,733
Champaign; 7,552; 21,207
Clark; 7,552; 21,207
Clermont; 7,700; 19,544
Clinton; 7,700; 19,544
Columbiana; 7,575; 21,064
Coshocton; 7,905; 19,458
Crawford; 7,799; 20,711
Cuyahoga; 8,331; 23,234
Darke; 7,552; 21,207
Defiance; 8,137; 21,370
Delaware; 7,351; 22,087
Erie; 8,591; 22,268
Fairfield; 7,351; 22,087
Fayette; 7,351; 22,087
Franklin; 7,351; 22,087
Fulton; 8,137; 21,370
Gallia; 9,816; 25,764
Geauga; 8,331; 23,234
Greene; 7,552; 21,207
Guernsey; 7,905; 19,458
Hamilton; 7,872; 23,435
Hancock; 8,334; 21,287
Hardin; 8,334; 21,287
Harrison; 7,905; 19,458
Henry; 8,137; 21,370
Highland; 7,700; 19,544
Hocking; 8,183; 21,428
Holmes; 6,481; 20,621
Huron; 8,591; 22,268
Jackson; 9,816; 25,764
Jefferson; 7,905; 19,458
Knox; 7,351; 22,087
Lake; 8,331; 23,234
Lawrence; 9,816; 25,764
Licking; 7,351; 22,087
Logan; 7,351; 22,087
Lorain; 8,331; 23,234
Lucas; 8,137; 21,370
Madison; 7,351; 22,087
Mahoning; 7,575; 21,064
Marion; 7,861; 21,747
Medina; 8,141; 22,928
Meigs; 8,183; 21,428
Mercer; 8,334; 21,287
Miami; 7,552; 21,207
Monroe; 7,905; 19,458
Montgomery; 7,552; 21,207
Morgan; 7,905; 19,458

<Page 25>

Morrow; 7,861; 21,747
Muskingum; 7,905; 19,458
Noble; 7,905; 19,458
Ottawa; 8,591; 22,268
Paulding; 8,334; 21,287
Perry; 7,905; 19,458
Pickaway; 7,351; 22,087
Pike; 9,816; 25,764
Portage; 8,141; 22,928
Preble; 7,552; 21,207
Putnam; 8,334; 21,287
Richland; 7,799; 20,711
Ross; 9,816; 25,764
Sandusky; 8,591; 22,268
Scioto; 9,816; 25,764
Seneca; 8,591; 22,268
Shelby; 7,552; 21,207
Stark; 7,693; 22,733
Summit; 8,141; 22,928
Trumbull; 7,575; 21,064
Tuscarawas; 7,905; 19,458
Union; 7,351; 22,087
Van Wert; 8,334; 21,287
Vinton; 9,816; 25,764
Warren; 7,872; 23,435
Washington; 8,183; 21,428
Wayne; 6,481; 20,621
Williams; 8,137; 21,370
Wood; 8,137; 21,370
Wyandot; 8,591; 22,268

Oklahoma

County; Employee-Only; Dependent, Family, etc.
Adair; 8,126; 22,340
Alfalfa; 8,126; 22,340
Atoka; 8,126; 22,340
Beaver; 8,126; 22,340
Beckham; 8,126; 22,340
Blaine; 8,126; 22,340
Bryan; 8,126; 22,340
Caddo; 8,126; 22,340
Canadian; 8,463; 21,112
Carter; 8,126; 22,340
Cherokee; 8,126; 22,340
Choctaw; 8,126; 22,340
Cimarron; 8,126; 22,340
Cleveland; 8,463; 21,112
Coal; 8,126; 22,340
Comanche; 7,985; 20,401
Cotton; 8,126; 22,340
Craig; 8,126; 22,340
Creek; 8,397; 22,134
Custer; 8,126; 22,340
Delaware; 8,126; 22,340
Dewey; 8,126; 22,340
Ellis; 8,126; 22,340
Garfield; 8,126; 22,340
Garvin; 8,126; 22,340
Grady; 8,463; 21,112
Grant; 8,126; 22,340
Greer; 8,126; 22,340
Harmon; 8,126; 22,340
Harper; 8,126; 22,340
Haskell; 8,126; 22,340
Hughes; 8,126; 22,340
Jackson; 8,126; 22,340
Jefferson; 8,126; 22,340
Johnston; 8,126; 22,340
Kay; 8,126; 22,340
Kingfisher; 8,126; 22,340
Kiowa; 8,126; 22,340
Latimer; 8,126; 22,340
Le Flore; 7,472; 19,440
Lincoln; 8,463; 21,112
Logan; 8,463; 21,112
Love; 8,126; 22,340
Major; 8,126; 22,340
Marshall; 8,126; 22,340
Mayes; 8,126; 22,340
McClain; 8,463; 21,112
McCurtain; 8,126; 22,340
McIntosh; 8,126; 22,340
Murray; 8,126; 22,340
Muskogee; 8,126; 22,340
Noble; 8,126; 22,340
Nowata; 8,126; 22,340
Okfuskee; 8,126; 22,340
Oklahoma; 8,463; 21,112
Okmulgee; 8,397; 22,134
Osage; 8,397; 22,134
Ottawa; 8,126; 22,340
Pawnee; 8,397; 22,134
Payne; 8,126; 22,340
Pittsburg; 8,126; 22,340
Pontotoc; 8,126; 22,340
Pottawatomie; 8,126; 22,340
Pushmataha; 8,126; 22,340
Roger Mills; 8,126; 22,340
Rogers; 8,397; 22,134
Seminole; 8,126; 22,340
Sequoyah; 7,472; 19,440
Stephens; 8,126; 22,340
Texas; 8,126; 22,340
Tillman; 8,126; 22,340
Tulsa; 8,397; 22,134
Wagoner; 8,397; 22,134
Washington; 8,126; 22,340
Washita; 8,126; 22,340
Woods; 8,126; 22,340
Woodward; 8,126; 22,340

Oregon

County; Employee-Only; Dependent, Family, etc.
Baker; 9,689; 24,154
Benton; 7,925; 21,095
Clackamas; 7,421; 22,379
Clatsop; 9,288; 23,313
Columbia; 9,288; 23,313
Coos; 9,288; 23,313
Crook; 9,689; 24,154
Curry; 9,288; 23,313
Deschutes; 8,511; 23,403
Douglas; 8,028; 22,230
Gilliam; 9,689; 24,154
Grant; 9,689; 24,154
Harney; 9,689; 24,154
Hood River; 9,689; 24,154
Jackson; 8,028; 22,230
Jefferson; 9,689; 24,154
Josephine; 8,028; 22,230
Klamath; 8,511; 23,403
Lake; 8,511; 23,403
Lane; 7,925; 21,095
Lincoln; 9,288; 23,313
Linn; 7,925; 21,095
Malheur; 9,689; 24,154
Marion; 7,547; 21,686
Morrow; 9,689; 24,154
Multnomah; 7,421; 22,379
Polk; 7,547; 21,686
Sherman; 9,689; 24,154
Tillamook; 9,288; 23,313
Umatilla; 9,689; 24,154
Union; 9,689; 24,154
Wallowa; 9,689; 24,154
Wasco; 9,689; 24,154
Washington; 7,421; 22,379
Wheeler; 9,689; 24,154
Yamhill; 7,421; 22,379

Pennsylvania

County; Employee-Only; Dependent, Family, etc.
Adams; 8,983; 24,095
Allegheny; 8,022; 22,027
Armstrong; 8,022; 22,027
Beaver; 8,022; 22,027

<Page 26>

Bedford; 8,469; 20,575
Berks; 8,983; 24,095
Blair; 8,469; 20,575
Bradford; 8,137; 23,020
Bucks; 8,596; 23,467
Butler; 8,022; 22,027
Cambria; 8,469; 20,575
Cameron; 7,314; 22,737
Carbon; 8,137; 23,020
Centre; 8,694; 26,717
Chester; 8,596; 23,467
Clarion; 7,425; 20,206
Clearfield; 8,469; 20,575
Clinton; 8,137; 23,020
Columbia; 8,694; 26,717
Crawford; 7,425; 20,206
Cumberland; 8,863; 24,699
Dauphin; 8,863; 24,699
Delaware; 8,596; 23,467
Elk; 7,314; 22,737
Erie; 7,425; 20,206
Fayette; 8,022; 22,027
Forest; 7,425; 20,206
Franklin; 8,863; 24,699
Fulton; 8,863; 24,699
Greene; 8,022; 22,027
Huntingdon; 8,469; 20,575
Indiana; 8,022; 22,027
Jefferson; 8,469; 20,575
Juniata; 8,863; 24,699
Lackawanna; 8,137; 23,020
Lancaster; 8,983; 24,095
Lawrence; 8,022; 22,027
Lebanon; 8,863; 24,699
Lehigh; 8,694; 26,717
Luzerne; 8,137; 23,020
Lycoming; 8,137; 23,020
McKean; 7,425; 20,206
Mercer; 7,425; 20,206
Mifflin; 8,694; 26,717
Monroe; 8,137; 23,020
Montgomery; 8,596; 23,467
Montour; 8,694; 26,717
Northampton; 8,694; 26,717
Northumberland; 8,694; 26,717
Perry; 8,863; 24,699
Philadelphia; 8,596; 23,467
Pike; 8,137; 23,020
Potter; 7,314; 22,737
Schuylkill; 8,694; 26,717
Snyder; 8,694; 26,717
Somerset; 8,469; 20,575
Sullivan; 8,137; 23,020
Susquehanna; 8,137; 23,020
Tioga; 8,137; 23,020
Union; 8,694; 26,717
Venango; 7,425; 20,206
Warren; 7,425; 20,206
Washington; 8,022; 22,027
Wayne; 8,137; 23,020
Westmoreland; 8,022; 22,027
Wyoming; 8,137; 23,020
York; 8,983; 24,095

Rhode Island

County; Employee-Only; Dependent, Family, etc.
All; 8,796; 24,780

South Carolina

County; Employee-Only; Dependent, Family, etc.
Abbeville; 8,099; 22,442
Aiken; 7,627; 21,404
Allendale; 7,955; 22,061
Anderson; 8,023; 22,069
Bamberg; 7,536; 22,564
Barnwell; 7,463; 21,743
Beaufort; 8,126; 21,663
Berkeley; 8,717; 21,748
Calhoun; 7,775; 22,009
Charleston; 7,808; 22,902
Cherokee; 7,663; 22,225
Chester; 8,071; 21,886
Chesterfield; 7,988; 22,551
Clarendon; 7,369; 21,976
Colleton; 8,068; 23,075
Darlington; 8,319; 22,772
Dillon; 8,040; 21,490
Dorchester; 9,023; 22,684
Edgefield; 7,449; 22,065
Fairfield; 7,982; 22,308
Florence; 8,165; 22,796
Georgetown; 8,100; 21,834
Greenville; 8,011; 22,390
Greenwood; 7,464; 22,222
Hampton; 8,305; 22,455
Horry; 7,496; 22,581
Jasper; 7,826; 22,874
Kershaw; 8,349; 22,207
Lancaster; 8,029; 21,741
Laurens; 7,684; 21,804
Lee; 7,814; 22,307
Lexington; 8,215; 22,393
Marion; 8,491; 23,343
Marlboro; 8,036; 22,442
McCormick; 8,590; 22,973
Newberry; 8,550; 22,352
Oconee; 9,341; 25,843
Orangeburg; 8,291; 23,112
Pickens; 7,983; 22,026
Richland; 8,074; 23,003
Saluda; 8,422; 22,368
Spartanburg; 7,709; 22,457
Sumter; 7,846; 20,767
Union; 7,512; 21,717
Williamsburg; 7,776; 22,421
York; 7,868; 22,286

South Dakota

County; Employee-Only; Dependent, Family, etc.
Aurora; 8,365; 24,641
Beadle; 7,952; 23,411
Bennett; 7,735; 21,478
Bon Homme; 8,365; 24,641
Brookings; 7,952; 23,411
Brown; 7,952; 23,411
Brule; 8,365; 24,641
Buffalo; 8,365; 24,641
Butte; 7,735; 21,478
Campbell; 7,952; 23,411
Charles Mix; 8,365; 24,641
Clark; 7,952; 23,411
Clay; 7,477; 21,356
Codington; 7,952; 23,411
Corson; 7,735; 21,478
Custer; 7,735; 21,478
Davison; 8,365; 24,641
Day; 7,952; 23,411
Deuel; 7,952; 23,411
Dewey; 7,735; 21,478
Douglas; 8,365; 24,641
Edmunds; 7,952; 23,411
Fall River; 7,735; 21,478
Faulk; 7,952; 23,411
Grant; 7,952; 23,411
Gregory; 7,735; 21,478
Haakon; 7,735; 21,478
Hamlin; 7,952; 23,411
Hand; 8,365; 24,641
Hanson; 8,365; 24,641
Harding; 7,735; 21,478
Hughes; 8,365; 24,641
Hutchinson; 8,365; 24,641
Hyde; 8,365; 24,641
Jackson; 7,735; 21,478
Jerauld; 8,365; 24,641
Jones; 7,735; 21,478

<Page 27>

Kingsbury; 7,952; 23,411
Lake; 7,477; 21,356
Lawrence; 7,735; 21,478
Lincoln; 7,477; 21,356
Lyman; 7,735; 21,478
Marshall; 7,952; 23,411
McCook; 7,477; 21,356
McPherson; 7,952; 23,411
Meade; 7,735; 21,478
Mellette; 7,735; 21,478
Miner; 8,365; 24,641
Minnehaha; 7,477; 21,356
Moody; 7,477; 21,356
Pennington; 7,735; 21,478
Perkins; 7,735; 21,478
Potter; 7,952; 23,411
Roberts; 7,952; 23,411
Sanborn; 8,365; 24,641
Shannon; 7,735; 21,478
Spink; 7,952; 23,411
Stanley; 7,735; 21,478
Sully; 8,365; 24,641
Todd; 7,735; 21,478
Tripp; 7,735; 21,478
Turner; 7,477; 21,356
Union; 7,477; 21,356
Walworth; 7,952; 23,411
Yankton; 8,365; 24,641
Ziebach; 7,735; 21,478

Tennessee

County; Employee-Only; Dependent, Family, etc.
Anderson; 6,720; 17,996
Bedford; 7,001; 18,618
Benton; 7,401; 20,883
Bledsoe; 7,379; 18,618
Blount; 6,720; 17,996
Bradley; 7,379; 18,618
Campbell; 6,720; 17,996
Cannon; 6,672; 16,567
Carroll; 7,401; 20,883
Carter; 7,434; 18,852
Cheatham; 7,695; 19,360
Chester; 7,401; 20,883
Claiborne; 6,720; 17,996
Clay; 6,672; 16,567
Cocke; 6,720; 17,996
Coffee; 7,001; 18,618
Crockett; 7,401; 20,883
Cumberland; 6,672; 16,567
Davidson; 7,695; 19,360
Decatur; 7,401; 20,883
DeKalb; 6,672; 16,567
Dickson; 7,001; 18,618
Dyer; 7,401; 20,883
Fayette; 7,276; 18,799
Fentress; 6,672; 16,567
Franklin; 7,379; 18,618
Gibson; 7,401; 20,883
Giles; 7,001; 18,618
Grainger; 6,720; 17,996
Greene; 7,434; 18,852
Grundy; 7,379; 18,618
Hamblen; 6,720; 17,996
Hamilton; 7,379; 18,618
Hancock; 7,434; 18,852
Hardeman; 7,401; 20,883
Hardin; 7,401; 20,883
Hawkins; 7,434; 18,852
Haywood; 7,276; 18,799
Henderson; 7,401; 20,883
Henry; 7,401; 20,883
Hickman; 7,001; 18,618
Houston; 7,001; 18,618
Humphreys; 7,001; 18,618
Jackson; 6,672; 16,567
Jefferson; 6,720; 17,996
Johnson; 7,434; 18,852
Knox; 6,720; 17,996
Lake; 7,401; 20,883
Lauderdale; 7,276; 18,799
Lawrence; 7,001; 18,618
Lewis; 7,001; 18,618
Lincoln; 7,001; 18,618
Loudon; 6,720; 17,996
Macon; 6,672; 16,567
Madison; 7,401; 20,883
Marion; 7,379; 18,618
Marshall; 7,001; 18,618
Maury; 7,001; 18,618
McMinn; 7,379; 18,618
McNairy; 7,401; 20,883
Meigs; 7,379; 18,618
Monroe; 6,720; 17,996
Montgomery; 7,695; 19,360
Moore; 7,001; 18,618
Morgan; 6,720; 17,996
Obion; 7,401; 20,883
Overton; 6,672; 16,567
Perry; 7,001; 18,618
Pickett; 6,672; 16,567
Polk; 7,379; 18,618
Putnam; 6,672; 16,567
Rhea; 7,379; 18,618
Roane; 6,720; 17,996
Robertson; 7,695; 19,360
Rutherford; 7,695; 19,360
Scott; 6,720; 17,996
Sequatchie; 7,379; 18,618
Sevier; 6,720; 17,996
Shelby; 7,276; 18,799
Smith; 6,672; 16,567
Stewart; 7,001; 18,618
Sullivan; 7,434; 18,852
Sumner; 7,695; 19,360
Tipton; 7,276; 18,799
Trousdale; 7,695; 19,360
Unicoi; 7,434; 18,852
Union; 6,720; 17,996
Van Buren; 6,672; 16,567
Warren; 6,672; 16,567
Washington; 7,434; 18,852
Wayne; 7,001; 18,618
Weakley; 7,401; 20,883
White; 6,672; 16,567
Williamson; 7,695; 19,360
Wilson; 7,695; 19,360

Texas

County; Employee-Only; Dependent, Family, etc.
Anderson; 7,822; 20,066
Andrews; 7,822; 20,066
Angelina; 7,822; 20,066
Aransas; 8,102; 26,628
Archer; 8,440; 20,716
Armstrong; 10,030; 23,705
Atascosa; 7,665; 18,955
Austin; 7,250; 22,662
Bailey; 7,822; 20,066
Bandera; 7,665; 18,955
Bastrop; 7,061; 20,191
Baylor; 7,822; 20,066
Bee; 7,822; 20,066
Bell; 8,124; 18,547
Bexar; 7,665; 18,955
Blanco; 7,822; 20,066
Borden; 7,822; 20,066
Bosque; 7,822; 20,066
Bowie; 7,368; 20,522
Brazoria; 7,250; 22,662
Brazos; 7,118; 20,305
Brewster; 7,822; 20,066
Briscoe; 7,822; 20,066
Brooks; 7,822; 20,066
Brown; 7,822; 20,066
Burleson; 7,118; 20,305
Burnet; 7,822; 20,066

<Page 28>

Caldwell; 7,061; 20,191
Calhoun; 8,198; 21,897
Callahan; 7,456; 20,335
Cameron; 6,716; 18,893
Camp; 7,822; 20,066
Carson; 10,030; 23,705
Cass; 7,822; 20,066
Castro; 7,822; 20,066
Chambers; 7,250; 22,662
Cherokee; 7,822; 20,066
Childress; 7,822; 20,066
Clay; 8,440; 20,716
Cochran; 7,822; 20,066
Coke; 7,822; 20,066
Coleman; 7,822; 20,066
Collin; 7,978; 22,164
Collingsworth; 7,822; 20,066
Colorado; 7,822; 20,066
Comal; 7,665; 18,955
Comanche; 7,822; 20,066
Concho; 7,822; 20,066
Cooke; 7,822; 20,066
Coryell; 8,124; 18,547
Cottle; 7,822; 20,066
Crane; 7,822; 20,066
Crockett; 7,822; 20,066
Crosby; 7,143; 21,917
Culberson; 7,822; 20,066
Dallam; 7,822; 20,066
Dallas; 7,978; 22,164
Dawson; 7,822; 20,066
Deaf Smith; 7,822; 20,066
Delta; 7,978; 22,164
Denton; 7,978; 22,164
DeWitt; 7,822; 20,066
Dickens; 7,822; 20,066
Dimmit; 7,822; 20,066
Donley; 7,822; 20,066
Duval; 7,822; 20,066
Eastland; 7,822; 20,066
Ector; 8,911; 19,166
Edwards; 7,822; 20,066
El Paso; 7,581; 16,149
Ellis; 7,978; 22,164
Erath; 7,822; 20,066
Falls; 7,822; 20,066
Fannin; 7,822; 20,066
Fayette; 7,822; 20,066
Fisher; 7,822; 20,066
Floyd; 7,822; 20,066
Foard; 7,822; 20,066
Fort Bend; 7,250; 22,662
Franklin; 7,822; 20,066
Freestone; 7,822; 20,066
Frio; 7,822; 20,066
Gaines; 7,822; 20,066
Galveston; 7,250; 22,662
Garza; 7,822; 20,066
Gillespie; 7,822; 20,066
Glasscock; 7,822; 20,066
Goliad; 8,198; 21,897
Gonzales; 7,822; 20,066
Gray; 7,822; 20,066
Grayson; 7,707; 19,921
Gregg; 6,632; 22,987
Grimes; 7,822; 20,066
Guadalupe; 7,665; 18,955
Hale; 7,822; 20,066
Hall; 7,822; 20,066
Hamilton; 7,822; 20,066
Hansford; 7,822; 20,066
Hardeman; 7,822; 20,066
Hardin; 9,052; 22,480
Harris; 7,250; 22,662
Harrison; 7,822; 20,066
Hartley; 7,822; 20,066
Haskell; 7,822; 20,066
Hays; 7,061; 20,191
Hemphill; 7,822; 20,066
Henderson; 7,822; 20,066
Hidalgo; 8,613; 21,323
Hill; 7,822; 20,066
Hockley; 7,822; 20,066
Hood; 7,822; 20,066
Hopkins; 7,822; 20,066
Houston; 7,822; 20,066
Howard; 7,822; 20,066
Hudspeth; 7,822; 20,066
Hunt; 7,978; 22,164
Hutchinson; 7,822; 20,066
Irion; 10,151; 23,008
Jack; 7,822; 20,066
Jackson; 7,822; 20,066
Jasper; 7,822; 20,066
Jeff Davis; 7,822; 20,066
Jefferson; 9,052; 22,480
Jim Hogg; 7,822; 20,066
Jim Wells; 7,822; 20,066
Johnson; 7,978; 22,164
Jones; 7,456; 20,335
Karnes; 7,822; 20,066
Kaufman; 7,978; 22,164
Kendall; 7,665; 18,955
Kenedy; 7,822; 20,066
Kent; 7,822; 20,066
Kerr; 7,822; 20,066
Kimble; 7,822; 20,066
King; 7,822; 20,066
Kinney; 7,822; 20,066
Kleberg; 7,822; 20,066
Knox; 7,822; 20,066
Lamar; 7,822; 20,066
Lamb; 7,822; 20,066
Lampasas; 8,124; 18,547
LaSalle; 7,822; 20,066
Lavaca; 7,822; 20,066
Lee; 7,822; 20,066
Leon; 7,822; 20,066
Liberty; 7,250; 22,662
Limestone; 7,822; 20,066
Lipscomb; 7,822; 20,066
Live Oak; 7,822; 20,066
Llano; 7,822; 20,066
Loving; 7,822; 20,066
Lubbock; 7,143; 21,917
Lynn; 7,822; 20,066
Madison; 7,822; 20,066
Marion; 7,822; 20,066
Martin; 7,822; 20,066
Mason; 7,822; 20,066
Matagorda; 7,822; 20,066
Maverick; 7,822; 20,066
McCulloch; 7,822; 20,066
McLennan; 5,891; 17,785
McMullen; 7,822; 20,066
Medina; 7,665; 18,955
Menard; 7,822; 20,066
Midland; 6,913; 22,892
Milam; 7,822; 20,066
Mills; 7,822; 20,066
Mitchell; 7,822; 20,066
Montague; 7,822; 20,066
Montgomery; 7,250; 22,662
Moore; 7,822; 20,066
Morris; 7,822; 20,066
Motley; 7,822; 20,066
Nacogdoches; 7,822; 20,066
Navarro; 7,822; 20,066
Newton; 7,822; 20,066
Nolan; 7,822; 20,066
Nueces; 8,102; 26,628
Ochiltree; 7,822; 20,066
Oldham; 7,822; 20,066
Orange; 9,052; 22,480
Palo Pinto; 7,822; 20,066
Panola; 7,822; 20,066
Parker; 7,978; 22,164
Parmer; 7,822; 20,066
Pecos; 7,822; 20,066

<Page 29>

Polk; 7,822; 20,066
Potter; 10,030; 23,705
Presidio; 7,822; 20,066
Rains; 7,822; 20,066
Randall; 10,030; 23,705
Reagan; 7,822; 20,066
Real; 7,822; 20,066
Red River; 7,822; 20,066
Reeves; 7,822; 20,066
Refugio; 7,822; 20,066
Roberts; 7,822; 20,066
Robertson; 7,118; 20,305
Rockwall; 7,978; 22,164
Runnels; 7,822; 20,066
Rusk; 6,632; 22,987
Sabine; 7,822; 20,066
San Augustine; 7,822; 20,066
San Jacinto; 7,250; 22,662
San Patricio; 8,102; 26,628
San Saba; 7,822; 20,066
Schleicher; 7,822; 20,066
Scurry; 7,822; 20,066
Shackelford; 7,822; 20,066
Shelby; 7,822; 20,066
Sherman; 7,822; 20,066
Smith; 7,669; 22,893
Somervell; 7,822; 20,066
Starr; 7,822; 20,066
Stephens; 7,822; 20,066
Sterling; 7,822; 20,066
Stonewall; 7,822; 20,066
Sutton; 7,822; 20,066
Swisher; 7,822; 20,066
Tarrant; 7,978; 22,164
Taylor; 7,456; 20,335
Terrell; 7,822; 20,066
Terry; 7,822; 20,066
Throckmorton; 7,822; 20,066
Titus; 7,822; 20,066
Tom Green; 10,151; 23,008
Travis; 7,061; 20,191
Trinity; 7,822; 20,066
Tyler; 7,822; 20,066
Upshur; 6,632; 22,987
Upton; 7,822; 20,066
Uvalde; 7,822; 20,066
Val Verde; 7,822; 20,066
Van Zandt; 7,822; 20,066
Victoria; 8,198; 21,897
Walker; 7,822; 20,066
Waller; 7,250; 22,662
Ward; 7,822; 20,066
Washington; 7,822; 20,066
Webb; 8,091; 21,227
Wharton; 7,822; 20,066
Wheeler; 7,822; 20,066
Wichita; 8,440; 20,716
Wilbarger; 7,822; 20,066
Willacy; 7,822; 20,066
Williamson; 7,061; 20,191
Wilson; 7,665; 18,955
Winkler; 7,822; 20,066
Wise; 7,978; 22,164
Wood; 7,822; 20,066
Yoakum; 7,822; 20,066
Young; 7,822; 20,066
Zapata; 7,822; 20,066
Zavala; 7,822; 20,066

Utah

County; Employee-Only; Dependent, Family, etc.
Beaver; 7,720; 23,521
Box Elder; 7,158; 22,242
Cache; 8,509; 23,989
Carbon; 7,720; 23,521
Daggett; 7,720; 23,521
Davis; 7,291; 22,868
Duchesne; 7,720; 23,521
Emery; 7,720; 23,521
Garfield; 7,720; 23,521
Grand; 7,720; 23,521
Iron; 9,091; 22,531
Juab; 7,720; 23,521
Kane; 7,720; 23,521
Millard; 7,720; 23,521
Morgan; 7,158; 22,242
Piute; 7,720; 23,521
Rich; 8,509; 23,989
Salt Lake; 7,291; 22,868
San Juan; 7,720; 23,521
Sanpete; 7,720; 23,521
Sevier; 7,720; 23,521
Summit; 7,291; 22,868
Tooele; 7,291; 22,868
Uintah; 7,720; 23,521
Utah; 6,933; 22,542
Wasatch; 7,291; 22,868
Washington; 9,091; 22,531
Wayne; 7,720; 23,521
Weber; 7,158; 22,242

Vermont

County; Employee-Only; Dependent, Family, etc.
All; 8,460; 23,240

Virginia

County; Employee-Only; Dependent, Family, etc.
Accomack; 7,539; 20,308
Albemarle; 8,974; 21,460
Alexandria City; 8,021; 23,327
Alleghany; 7,539; 20,308
Amelia; 7,693; 22,408
Amherst; 6,642; 20,171
Appomattox; 6,642; 20,171
Arlington; 8,021; 23,327
Augusta; 7,539; 20,308
Bath; 7,539; 20,308
Bedford; 6,642; 20,171
Bedford City; 6,642; 20,171
Bland; 7,539; 20,308
Botetourt; 8,194; 22,437
Bristol City; 7,843; 19,493
Brunswick; 7,539; 20,308
Buchanan; 7,539; 20,308
Buckingham; 7,539; 20,308
Buena Vista City; 7,539; 20,308
Campbell; 6,642; 20,171
Caroline; 7,693; 22,408
Carroll; 7,539; 20,308
Charles City; 7,693; 22,408
Charlotte; 7,539; 20,308
Charlottesville City; 8,974; 21,460
Chesapeake City; 7,782; 21,119
Chesterfield; 7,693; 22,408
Clarke; 8,021; 23,327
Colonial Heights City; 7,693; 22,408
Covington City; 7,539; 20,308
Craig; 8,194; 22,437
Culpeper; 7,539; 20,308
Cumberland; 7,693; 22,408
Danville City; 8,956; 21,176
Dickenson; 7,539; 20,308
Dinwiddie; 7,693; 22,408
Emporia City; 7,539; 20,308
Essex; 7,539; 20,308
Fairfax; 8,021; 23,327
Fairfax City; 8,021; 23,327
Falls Church City; 8,021; 23,327
Fauquier; 8,021; 23,327
Floyd; 7,539; 20,308
Fluvanna; 8,974; 21,460
Franklin; 8,194; 22,437
Franklin City; 7,539; 20,308
Frederick; 8,090; 21,890
Fredericksburg City; 8,021; 23,327
Galax City; 7,539; 20,308
Giles; 6,887; 20,744

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Gloucester; 7,782; 21,119
Goochland; 7,693; 22,408
Grayson; 7,539; 20,308
Greene; 8,974; 21,460
Greensville; 7,539; 20,308
Halifax; 7,539; 20,308
Hampton City; 7,782; 21,119
Hanover; 7,693; 22,408
Harrisonburg City; 7,253; 21,742
Henrico; 7,693; 22,408
Henry; 7,539; 20,308
Highland; 7,539; 20,308
Hopewell City; 7,693; 22,408
Isle of Wight; 7,782; 21,119
James City; 7,782; 21,119
King and Queen; 7,693; 22,408
King George; 7,539; 20,308
King William; 7,693; 22,408
Lancaster; 7,539; 20,308
Lee; 7,539; 20,308
Lexington City; 7,539; 20,308
Loudoun; 8,021; 23,327
Louisa; 7,693; 22,408
Lunenburg; 7,539; 20,308
Lynchburg City; 6,642; 20,171
Madison; 7,539; 20,308
Manassas City; 8,021; 23,327
Manassas Park City; 8,021; 23,327
Martinsville City; 7,539; 20,308
Mathews; 7,782; 21,119
Mecklenburg; 7,539; 20,308
Middlesex; 7,539; 20,308
Montgomery; 6,887; 20,744
Nelson; 8,974; 21,460
New Kent; 7,693; 22,408
Newport News City; 7,782; 21,119
Norfolk City; 7,782; 21,119
Northampton; 7,539; 20,308
Northumberland; 7,539; 20,308
Norton City; 7,539; 20,308
Nottoway; 7,539; 20,308
Orange; 7,539; 20,308
Page; 7,539; 20,308
Patrick; 7,539; 20,308
Petersburg City; 7,693; 22,408
Pittsylvania; 8,956; 21,176
Poquoson; 7,782; 21,119
Portsmouth City; 7,782; 21,119
Powhatan; 7,693; 22,408
Prince Edward; 7,539; 20,308
Prince George; 7,693; 22,408
Prince William; 8,021; 23,327
Pulaski; 6,887; 20,744
Radford City; 6,887; 20,744
Rappahannock; 7,539; 20,308
Richmond; 7,539; 20,308
Richmond City; 7,693; 22,408
Roanoke; 8,194; 22,437
Roanoke City; 8,194; 22,437
Rockbridge; 7,539; 20,308
Rockingham; 7,253; 21,742
Russell; 7,539; 20,308
Salem City; 8,194; 22,437
Scott; 7,843; 19,493
Shenandoah; 7,539; 20,308
Smyth; 7,539; 20,308
Southampton; 7,539; 20,308
Spotsylvania; 8,021; 23,327
Stafford; 8,021; 23,327
Staunton City; 7,539; 20,308
Suffolk City; 7,782; 21,119
Surry; 7,782; 21,119
Sussex; 7,693; 22,408
Tazewell; 7,539; 20,308
Virginia Beach City; 7,782; 21,119
Warren; 8,021; 23,327
Washington; 7,843; 19,493
Waynesboro City; 7,539; 20,308
Westmoreland; 7,539; 20,308
Williamsburg City; 7,782; 21,119
Winchester City; 8,090; 21,890
Wise; 7,539; 20,308
Wythe; 7,539; 20,308
York; 7,782; 21,119

Washington

County; Employee-Only; Dependent, Family, etc.
Adams; 7,672; 22,822
Asotin; 7,672; 22,822
Benton; 7,672; 22,822
Chelan; 7,672; 22,822
Clallam; 7,967; 20,803
Clark; 7,145; 20,391
Columbia; 7,672; 22,822
Cowlitz; 7,967; 20,803
Douglas; 7,672; 22,822
Ferry; 7,417; 19,788
Franklin; 7,672; 22,822
Garfield; 7,672; 22,822
Grant; 7,672; 22,822
Grays Harbor; 7,967; 20,803
Island; 7,967; 20,803
Jefferson; 7,967; 20,803
King; 7,851; 21,509
Kitsap; 7,967; 20,803
Kittitas; 7,672; 22,822
Klickitat; 7,145; 20,391
Lewis; 7,967; 20,803
Lincoln; 7,417; 19,788
Mason; 7,967; 20,803
Okanogan; 7,672; 22,822
Pacific; 7,967; 20,803
Pend Oreille; 7,417; 19,788
Pierce; 7,967; 20,803
San Juan; 7,967; 20,803
Skagit; 7,967; 20,803
Skamania; 7,145; 20,391
Snohomish; 7,967; 20,803
Spokane; 7,417; 19,788
Stevens; 7,417; 19,788
Thurston; 7,967; 20,803
Wahkiakum; 7,967; 20,803
Walla Walla; 7,672; 22,822
Whatcom; 7,967; 20,803
Whitman; 7,672; 22,822
Yakima; 7,672; 22,822

West Virginia

County; Employee-Only; Dependent, Family, etc.
Barbour; 9,242; 27,010
Berkeley; 8,573; 24,140
Boone; 8,389; 26,140
Braxton; 9,567; 25,392
Brooke; 8,840; 27,737
Cabell; 8,675; 25,542
Calhoun; 9,567; 25,392
Clay; 9,567; 25,392
Doddridge; 9,107; 24,704
Fayette; 9,567; 25,392
Gilmer; 9,107; 24,704
Grant; 7,539; 24,907
Greenbrier; 9,567; 25,392
Hampshire; 7,539; 24,907
Hancock; 8,840; 27,737
Hardy; 7,539; 24,907
Harrison; 9,242; 27,010
Jackson; 9,704; 28,051
Jefferson; 8,573; 24,140
Kanawha; 10,466; 28,870
Lewis; 9,107; 24,704
Lincoln; 8,389; 26,140
Logan; 8,389; 26,140
Marion; 9,107; 24,704
Marshall; 8,840; 27,737
Mason; 8,675; 25,542
McDowell; 8,389; 26,140
Mercer; 8,780; 21,360

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Mineral; 7,539; 24,907
Mingo; 8,389; 26,140
Monongalia; 9,107; 24,704
Monroe; 8,780; 21,360
Morgan; 7,539; 24,907
Nicholas; 9,567; 25,392
Ohio; 8,840; 27,737
Pendleton; 7,539; 24,907
Pleasants; 9,704; 28,051
Pocahontas; 9,242; 27,010
Preston; 9,242; 27,010
Putnam; 8,675; 25,542
Raleigh; 8,780; 21,360
Randolph; 9,242; 27,010
Ritchie; 9,704; 28,051
Roane; 9,567; 25,392
Summers; 8,780; 21,360
Taylor; 9,242; 27,010
Tucker; 9,242; 27,010
Tyler; 9,704; 28,051
Upshur; 9,242; 27,010
Wayne; 8,675; 25,542
Webster; 9,242; 27,010
Wetzel; 9,107; 24,704
Wirt; 9,704; 28,051
Wood; 9,704; 28,051
Wyoming; 8,389; 26,140

Wisconsin

County; Employee-Only; Dependent, Family, etc.
Adams; 8,246; 29,125
Ashland; 9,003; 25,622
Barron; 8,104; 22,602
Bayfield; 9,003; 25,622
Brown; 7,748; 22,230
Buffalo; 7,925; 22,747
Burnett; 9,003; 25,622
Calumet; 7,712; 22,786
Chippewa; 8,268; 24,992
Clark; 8,104; 22,602
Columbia; 8,344; 26,080
Crawford; 8,133; 23,995
Dane; 7,594; 25,699
Dodge; 7,712; 22,786
Door; 7,748; 22,230
Douglas; 9,003; 25,622
Dunn; 8,268; 24,992
Eau Claire; 8,268; 24,992
Florence; 6,695; 21,458
Fond du Lac; 7,712; 22,786
Forest; 6,695; 21,458
Grant; 8,133; 23,995
Green; 8,344; 26,080
Green Lake; 8,246; 29,125
Iowa; 8,133; 23,995
Iron; 6,695; 21,458
Jackson; 7,925; 22,747
Jefferson; 8,344; 26,080
Juneau; 8,246; 29,125
Kenosha; 9,382; 26,795
Kewaunee; 7,748; 22,230
La Crosse; 7,925; 22,747
Lafayette; 8,133; 23,995
Langlade; 6,695; 21,458
Lincoln; 9,019; 25,476
Manitowoc; 7,748; 22,230
Marathon; 9,019; 25,476
Marinette; 7,748; 22,230
Marquette; 8,246; 29,125
Menomonee; 7,748; 22,230
Milwaukee; 7,939; 26,745
Monroe; 7,925; 22,747
Oconto; 7,748; 22,230
Oneida; 6,695; 21,458
Outagamie; 7,712; 22,786
Ozaukee; 8,177; 24,978
Pepin; 8,268; 24,992
Pierce; 9,799; 25,801
Polk; 9,799; 25,801
Portage; 9,019; 25,476
Price; 8,104; 22,602
Racine; 9,382; 26,795
Richland; 8,246; 29,125
Rock; 8,344; 26,080
Rusk; 8,104; 22,602
Sauk; 8,246; 29,125
Sawyer; 9,003; 25,622
Shawano; 7,748; 22,230
Sheboygan; 7,712; 22,786
St. Croix; 9,799; 25,801
Taylor; 8,104; 22,602
Trempealeau; 7,925; 22,747
Vernon; 8,133; 23,995
Vilas; 6,695; 21,458
Walworth; 8,344; 26,080
Washburn; 9,003; 25,622
Washington; 8,177; 24,978
Waukesha; 8,177; 24,978
Waupaca; 7,712; 22,786
Waushara; 7,712; 22,786
Winnebago; 7,712; 22,786
Wood; 9,019; 25,476

Wyoming

County; Employee-Only; Dependent, Family, etc.
Albany; 8,863; 24,339
Big Horn; 8,863; 24,339
Campbell; 8,863; 24,339
Carbon; 8,863; 24,339
Converse; 8,863; 24,339
Crook; 8,863; 24,339
Fremont; 8,863; 24,339
Goshen; 8,863; 24,339
Hot Springs; 8,863; 24,339
Johnson; 8,863; 24,339
Laramie; 8,671; 22,222
Lincoln; 8,863; 24,339
Natrona; 9,630; 24,281
Niobrara; 8,863; 24,339
Park; 8,863; 24,339
Platte; 8,863; 24,339
Sheridan; 8,863; 24,339
Sublette; 8,863; 24,339
Sweetwater; 8,863; 24,339
Teton; 8,863; 24,339
Uinta; 8,863; 24,339
Washakie; 8,863; 24,339
Weston; 8,863; 24,339
                                                