2016 Instructions for Form 8941

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2017Instructions for Form 8941Credit for Small Employer Health Insurance Premiums

Department of the TreasuryInternal Revenue Service

Section references are to the Internal Revenue Code unless otherwise noted.Future DevelopmentsFor the latest information about developments related to Form 8941 and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form8941.What’s NewEmployers in Hawaii cannot claim this credit for insurance premiums paid for health plan years beginning after 2016. For more information, see Waiver for Hawaii in the Line A instructions.

General InstructionsPurpose of FormEligible small employers (defined below) use Form 8941 to figure the credit for small employer health insurance premiums for tax years beginning after 2009. For tax years beginning after 2013, the credit is only available for a 2-consecutive-tax-year credit period. The maximum credit is generally a percentage of premiums the employer paid during the tax year for certain health insurance coverage the employer provided to certain employees enrolled in a qualified health plan offered through a Small Business Health Options Program (SHOP) Marketplace. But the credit may be reduced by limitations based on the employer's full-time equivalent employees, average annual wages, adjusted average premiums, and state premium subsidies and tax credits.

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

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

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

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Partnerships, S corporations, cooperatives, estates, trusts, and tax-exempt eligible small employers must file this form to claim the credit.

All other taxpayers must not complete or file this form if their only source for this credit is a partnership, S corporation, cooperative, estate, or trust. Instead, they must report this credit directly on line 4h in Part III of Form 3800, General Business Credit.

Eligible Small EmployersYou are an eligible small employer for the tax year if you meet the following three requirements.1. You paid premiums for employee health insurance coverage under a qualifying arrangement. A qualifying arrangement is generally an arrangement that requires you to pay a uniform percentage (not less than 50%) of the premium cost for each enrolled employee's health insurance coverage (defined later). However, an arrangement that requires you to pay a uniform premium for each enrolled employee (composite billing) and offers different tiers of coverage (for example, employee-only, dependent, and family coverage) can be a qualifying arrangement even if it requires you to pay a uniform percentage that is less than 50% of the premium cost for employees not enrolled in employee-only coverage.

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

For details, see Employer Premiums Paid, Health Insurance Coverage, and Qualifying Arrangement, later.2. You had fewer than 25 full-time equivalent employ-ees (FTEs) for the tax year. You may be able to meet this requirement even if you had 25 or more employees. For details, see Worksheets 1 and 2.

Although the term "eligible small employer" is defined in the Internal Revenue Code to include employers with "no more than" 25 FTEs, the

phase out of the credit amount operates in such a way that an employer with exactly 25 FTEs is not in fact eligible for the credit.3. You paid average annual wages for the tax year of less than $53,000 per FTE. For details, see Worksheets 1 and 3.

If you had more than 10 FTEs and average annual wages of more than $26,000, the FTE and average annual wage limitations (discussed later)

will separately reduce your credit. This may reduce your credit to zero even if you had fewer than 25 FTEs and average annual wages of less than $53,000.

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Dec 06, 2017 Cat. No. 55222U

https://www.irs.gov/form8941

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

Employers who are corporations in a controlled group of corporations.

Employers who are members of an affiliated service group.

Employers who are partnerships, proprietorships, etc., under common control. See Regulations sections 1.414(c)-2, 1.414(c)-3, and 1.414(c)-4.

Tax-exempt employers under common control. See Regulations section 1.414(c)-5.

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

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

Example 1. You are a sole proprietor with two separate businesses and you file a separate Schedule C (Form 1040) for each business. You must treat both businesses as a single employer to figure the credit. You will file one Form 8941 for both businesses.

Example 2. You and your spouse are both sole proprietors and file a separate Schedule C (Form 1040) for each of your separate businesses. Neither spouse was an employee of the other spouse or participated in the management of the other spouse's business at any time during the tax year. No more than 50% of the gross income of either business was derived from royalties, rents, dividends, interest, and annuities and you otherwise meet the requirements listed in Regulations section 1.414(c)-4(b)(5)(ii). Don’t treat both businesses as a single employer to figure the credit. If you and your spouse are both eligible small employers, you can file two Forms 8941 with a jointly filed Form 1040.Credit PeriodFor 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 PaidOnly premiums you paid for health insurance coverage under a qualifying arrangement (discussed later) for individuals considered employees are counted when figuring your credit.State premium subsidy or tax credit. If you are entitled to a state tax credit or a state premium subsidy paid directly to you for premiums you paid, 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.

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Wellness programs. A wellness program is generally an insurance program of health promotion or disease prevention. If you pay part or all of the cost of an employee's participation in a wellness program, use the amount you paid to figure your employer premiums paid.Tobacco surcharges. A tobacco surcharge is generally an additional amount charged for insurance for a tobacco user. If you pay part or all of an employee's tobacco surcharge, you can’t use the amount you paid to figure your employer premiums paid.Dependent coverage. Dependent coverage is generally coverage offered separately to an individual who is or may become eligible for coverage under the terms of a group health plan because of a relationship to a participant-employee, whether or not a dependent of the participant-employee. Dependent coverage doesn’t include coverage, such as family coverage, which includes coverage of the participant-employee. If you pay part or all of the cost of an employee's dependent coverage, use the amount you paid to figure your employer premiums paid.Portion of premiums paid. If you pay only a portion of the premiums and your employees pay the rest, only the portion you pay is taken into account. For this purpose, any premium paid through a salary reduction arrangement under a section 125 cafeteria plan isn’t treated as an employer paid premium. For more information on cafeteria plans, see section 1 of Pub. 15-B, Employer's Tax Guide to Fringe Benefits.

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

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

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

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Health Insurance CoverageFor 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 Wisconsin, see the Line A instructions, later. If this exception applies, health insurance coverage means coverage as defined under Health Insurance Coverage in the 2013 Instructions for Form 8941.

A stand-alone dental plan offered through a SHOP exchange will be considered a qualified health plan for purposes of the credit.Employer premiums paid for health insurance coverage can be counted in figuring the credit only if the premiums are paid under a qualifying

arrangement.

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

For more information about the following exceptions, see Regulations section 1.45R-4.State or local law. You will be treated as satisfying the uniform percentage requirement if your failure to otherwise satisfy the requirement was solely attributable to additional contributions you made to certain employees to comply with state or local law.Wellness program. If a plan of an employer provides a wellness program, for purposes of meeting the uniform percentage requirement any additional amount of the employer contribution attributable to an employee's participation in the wellness program over the employer contribution with respect to an employee that doesn’t participate in the wellness program is not taken into account in calculating the uniform percentage requirement, whether the difference is due to a discount for participation or a surcharge for nonparticipation. The employer contribution for employees who don’t participate in the wellness program must be at least 50% of the premium (including any premium surcharge for nonparticipation). However, for purposes of figuring the credit, the employer contributions are taken into account, including those contributions attributable to an employee's participation in a wellness program.Tobacco surcharge. Any additional amount you or your employee pay to cover a tobacco surcharge isn’t taken into account in figuring the uniform percentage

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requirement. Amounts you or your employee pay to cover a tobacco surcharge aren’t considered premiums paid for health insurance coverage when figuring this credit.Dependent coverage. Premiums you pay for dependent coverage aren’t subject to the uniform percentage requirement. You aren’t required to pay a uniform percentage (not less than 50%) for dependent coverage.Arrangements with composite billing. An arrangement that requires you to pay a uniform premium for each enrolled employee (composite billing) and offers different tiers of coverage can be a qualifying arrangement even if it requires you to pay a uniform percentage that is less than 50% of the premium cost for employees not enrolled in employee-only coverage. It is a qualifying arrangement (assuming employee-only coverage is the least expensive tier of coverage) if it requires you to pay the following amounts.

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

A uniform amount that is no less than the amount you would have paid toward employee-only coverage for each employee (if any) enrolled in family coverage.

A uniform amount that is no less than the amount you would have paid toward employee-only coverage for each employee (if any) enrolled in any other tier of coverage (figured separately for each tier).Arrangements with list billing and only employee-on-ly 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 cov-erage. An arrangement that requires you to pay a separate premium for each employee based on age or other factors (list billing) that provides other tiers of coverage can be a qualifying arrangement even if it requires you to pay a uniform percentage that is less than 50% of the premium cost for some employees. It is a qualifying arrangement (assuming employee-only coverage is the least expensive tier of coverage) if it requires you to pay the following amounts.

A uniform percentage (not less than 50%) for each employee enrolled in employee-only coverage as discussed under Arrangements with list billing and only employee-only coverage above.

A uniform amount that is either equal to the amount you would have paid toward employee-only coverage (as discussed above), a uniform percentage (not less than 50%) of the premium charged, or a uniform percentage (not less than 50%) of your employer-computed

Instructions for Form 8941 (2017) -3-


composite rate (defined below) for your family coverage, for each employee (if any) enrolled in family coverage.

A uniform amount that is either equal to the amount you would have paid toward employee-only coverage (as discussed above), a uniform percentage (not less than 50%) of the premium charged, or a uniform percentage (not less than 50%) of your employer-computed composite rate (defined below) for any other tier of coverage, for each employee (if any) enrolled in any other tier of coverage (figured separately for each tier).Employer-computed composite rate. The employer-computed composite rate for a tier of coverage is the average rate determined by adding the premiums for that tier of coverage for all employees eligible to participate in the health insurance plan (whether or not they actually receive coverage under the plan or under that tier of coverage) and dividing by the total number of such eligible employees.More than one plan. Different types of health insurance plans are generally not aggregated for purposes of meeting the qualifying arrangement requirement. For example, if you offer a major medical insurance plan and a stand-alone vision plan, you generally must separately satisfy the requirements for a qualifying arrangement with respect to each type of coverage. For exceptions, see Regulations section 1.45R-4(c).State subsidies and credits. For this purpose, if you are entitled to a state tax credit or a state premium subsidy paid directly to you for premiums you paid, don’t reduce the amount you paid by the credit or subsidy amount. Also, if a state pays a premium subsidy directly to your insurance provider, treat the subsidy amount as an amount you paid for employee health insurance coverage.State Premium Subsidy and Tax Credit LimitationYour credit may be reduced if you are entitled to a state tax credit or a state premium subsidy for the cost of health insurance coverage you provide under a qualifying arrangement to individuals considered employees. The state tax credit may be refundable or nonrefundable and the state premium subsidy may be paid to you or directly to your insurance provider.

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

Net premium payments are employer premiums paid (discussed earlier) minus the amount of any state tax credits you received or will receive and any state premium subsidies paid either to you or directly to your insurance provider for premiums for health insurance coverage you provide under a qualifying arrangement to individuals considered employees.Payroll Tax Limitation for Tax-Exempt Eligible Small EmployersThe credit for tax-exempt eligible small employers can’t exceed the amount of certain payroll taxes. For tax years

beginning in 2017, 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 2017.

Medicare taxes the tax-exempt employer was required to withhold from employees' wages in calendar year 2017.

Medicare taxes the tax-exempt employer was required to pay for calendar year 2017.Premium Deduction ReducedYou 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 InformationFor 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 InstructionsPartnerships, 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 AAnswer "Yes" if one of the following applies.

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

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

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

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

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https://www.irs.gov/Affordable-Care-Act/Employers/Small-Business-Health-Care-Tax-Credit-and-the-SHOP-Marketplace




Waiver for Hawaii. Hawaii has received a 5-year State Innovation Waiver under section 1332 of the Affordable Care Act. Employers in Hawaii cannot participate in the SHOP Marketplace or claim the credit for insurance premiums paid for health plan years beginning after 2016. However, certain employers with a 2016 health plan year that continues into 2017 can claim the credit for part of their tax year beginning in 2017. For more information on the waiver, visit CMS.gov.Exception for certain employers in Wisconsin. For calendar year 2016, SHOP Marketplaces in certain counties of Wisconsin did not have qualified health plans available for employers to offer to employees. Transition relief allows employers with a principal business address in the counties listed below to claim the credit for their tax year beginning in 2016. Certain employers with a 2016 health plan year that continues into 2017 can claim the credit for part of their tax year beginning in 2017. For details, see Notice 2016-75, 2016-51 I.R.B. 832, available at IRS.gov/IRB/2016-51_IRB#NOT-2016-75.Wisconsin: Pierce, Polk, and St. Croix counties.Line CAnswer “Yes” if a tax return you (or any predecessor) filed for a tax year beginning in 2014 or 2015 included a Form 8941 with line A checked “Yes” and line 12 showing a positive amount. For more information, see Credit Period, earlier.

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

Worksheet 1. Information Needed To Complete Line 1 and Worksheets 2 and 3If you need more rows, use a separate sheet and include the additional amounts in the totals below.

(a)IndividualsConsideredEmployees

(b)EmployeeHours ofService

(c)Employee

WagesPaid

1. 2. 3. 4. 5. 6. 7. 8. 9.10.11.12.13.14.15.16.17.18.19.20.21.22.23.24.25. Totals:

Column (a), Individuals Considered EmployeesEnter 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.


https://www.cms.gov/

https://www.irs.gov/irb/2016-51_IRB#NOT-2016-75


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

The owner of a sole proprietorship.A partner in a partnership.A shareholder who owns (after applying the section 318

constructive ownership rules) more than 2% of an S corporation.

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

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

Family members or a member of the household who is not a family member but qualifies as a dependent on the individual income tax return of a person listed above. Family members include a child (or descendant of a child), a sibling or step-sibling, a parent (or ancestor of a parent), a step-parent, a niece or nephew, an aunt or uncle, or a son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. A spouse of any owner or family member listed above is also considered a family member for this purpose.Former employees. Premiums paid on behalf of a former employee with no hours of service may be treated as paid on behalf of an employee for purposes of figuring the credit provided that, if so treated, the former employee is also treated as an employee for purposes of the uniform percentage requirement.Leased employees. Don’t use premiums paid by the leasing organization to figure your credit. Also, a leased employee who isn’t a common law employee is considered an employee for credit purposes if he or she does all the following.

Provides services to you under an agreement between you and a leasing organization.

Has performed services for you (or for you and a related person) substantially full time for at least 1 year.

Performs services under your primary direction or control.

But don’t use hours, wages, or premiums paid with respect to the initial year of service on which leased employee status is based.Seasonal employees. Employees who perform labor or services on a seasonal basis and perform labor or services for you 120 or fewer days during the tax year aren’t considered employees in determining FTEs and average annual wages. But premiums paid on their behalf are counted in determining the amount of the credit. Seasonal workers include retail workers employed exclusively during holiday seasons. Seasonal workers also include workers employed exclusively during the summer.Household and other nonbusiness employees. Household employees and other employees who aren’t performing services in your trade or business are considered employees if they otherwise qualify as

discussed above. A sole proprietor must include both business and nonbusiness employees to determine FTEs, average annual wages, and premiums paid.Ministers. A minister performing services in the exercise of his or her ministry is treated as self-employed for social security and Medicare purposes. However, for credit purposes, whether a minister is an employee or self-employed is determined under the common law test for determining worker status. Self-employed ministers aren’t considered employees.Column (b), Employee Hours of ServiceEnter the total hours of service for the tax year for each employee listed in column (a). Don’t enter more than 2,080 hours for any employee. But enter -0- for seasonal employees who worked 120 or fewer days during the tax year.Employee hours of service. An employee’s hours of service for a year include the following.

Each hour for which the employee is paid, or entitled to payment, for the performance of duties for the employer during the employer’s tax year.

Each hour for which an employee is paid, or entitled to payment, by the employer on account of a period of time during the employer's tax year during which no duties are performed due to vacation, holiday, illness, incapacity (including disability), layoff, jury duty, military duty, or leave of absence (except that no more than 160 hours of service are required to be counted for an employee on account of any single continuous period during which the employee performs no duties).

To figure the total number of hours of service you must take into account for an employee for the year, you can use any of the following methods.

Actual hours worked method. Determine actual hours of service from records of hours worked and hours for which payment is made or due (payment is made or due for vacation, holiday, illness, incapacity, etc., as described above).

Days-worked equivalency method. Use a days-worked equivalency whereby the employee is credited with 8 hours of service for each day for which the employee would be required to be credited with at least one hour of service under the rules described above.

Weeks-worked equivalency method. Use a weeks-worked equivalency whereby the employee is credited with 40 hours of service for each week for which the employee would be required to be credited with at least one hour of service under the rules described above.Column (c), Employee Wages Paid

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.

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

Worksheet 2. Information Needed To Complete Line 2 (FTEs)Your credit is reduced if you had more than 10 full-time equivalent employees (FTEs) for the tax year. If you had 25 or more FTEs for the tax year, your credit is reduced to zero.

1. Enter the total employee hours of service from Worksheet 1, column (b) . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2. Hours of service per FTE . . . . . . . . . 2. 2,0803. Full-time equivalent employees.

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

Worksheet 3. Information Needed To Complete Line 3 (Average Annual Wages)Your credit is reduced if you paid average annual wages of more than $26,000 for the tax year. If you paid average annual wages of $53,000 or more for the tax year, your credit is reduced to zero.

1. Enter the total employee wages paid from Worksheet 1, column (c) . . . . . . 1.

2. Enter FTEs from Worksheet 2, line 3 . . . . . . . . . . . . . . . . . . . . . . . 2.

3. Average annual wages. Divide line 1 by line 2. If the result is not a multiple of $1,000 ($1,000, $2,000, $3,000, etc.), round the result down to the next lowest multiple of $1,000. For example, round $2,999 down to $2,000. Report this amount on Form 8941, line 3 . . . 3.

Worksheet 4. Information Needed To Complete Lines 4, 5, and 13 and Worksheet 7If you need more rows, use a separate sheet and include the additional amounts in the totals below.

(a)Enrolled

IndividualsConsideredEmployees

(b)EmployerPremiums

Paid

(c)AdjustedAverage

Premiums

(d)Enrolled

EmployeeHours ofService

1. 2. 3. 4. 5. 6. 7. 8. 9.10.11.12.13.14.15.16.17.18.19.20.21.22.23.24.25. Totals:

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



Column (b), Employer Premiums PaidEnter 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 PremiumsYour credit is reduced if the employer premiums paid are more than the employer premiums that would have been paid if individuals considered employees were enrolled in a plan with a premium equal to the average premium for the small group market in the rating area in which the employee enrolls for coverage.

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

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

To find the average premium for the small group market in a rating area for tax years beginning in 2017, see the average premium tables at the end of these instructions. Family coverage includes any coverage other than employee-only coverage.

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

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

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

To determine the premiums you would have paid for this employee during the tax year if the employee had enrolled in an average premium plan, multiply the number of pay periods during which your employee was enrolled in the health insurance coverage by $57. For example, you would have paid $2,964 ($57 × 52) if the employee

was enrolled for the entire tax year. You would have paid $570 ($57 × 10) if the employee was only enrolled for 10 pay periods. You will need an additional set of calculations if the premium amounts changed during the tax year.Column (d), Enrolled Employee Hours of Service

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

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

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

1. Enter the amount from Form 8941, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2. Enter the number from Form 8941, line 2 . . . . . . . . . . . . 2.

3. Subtract 10 from line 2 . . . . . 3. 4. Divide line 3 by 15. Enter the

result as a decimal (rounded to at least 3 places) . . . . . . . . 4.

5. Multiply line 1 by line 4 . . . . . . . . . . . . . . 5. 6. Subtract line 5 from line 1. Report this

amount on Form 8941, line 8 . . . . . . . . . 6.

Worksheet 6. Information Needed To Complete Line 9 (If Line 3 is More Than $26,000)

1. Enter the amount from Form 8941, line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2. Enter the amount from Form 8941, line 7 . . . . . . . . . . . . . 2.

3. Enter the amount from Form 8941, line 3 . . . . . . . . . . . . . 3.

4. Subtract $26,200 from line 3 . . . . . . . . . . . . . . . . . . 4.

5. Divide line 4 by $26,200. Enter the result as a decimal (rounded to at least 3 places) . . . . . . . . 5.

6. Multiply line 2 by line 5 . . . . . . . . . . . . . . 6. 7. Subtract line 6 from line 1. Report this

amount on Form 8941, line 9 . . . . . . . . . 7.

Line 10Enter 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.

CAUTION!



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

1. Enter the total enrolled employee hours of service from Worksheet 4, column (d) . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2. Hours of service per FTE . . . . . . . . . . 2. 2,0803. Divide line 1 by line 2. If the result is not a

whole number (0, 1, 2, etc.), generally round the result down to the next lowest whole number. For example, round 2.99 down to 2. However, if the result is less than one, enter 1. Report this number on Form 8941, line 14 . . . 3.

Line 15Enter any credit for small employer health insurance premiums from:

Schedule K-1 (Form 1065), box 15 (code P);Schedule K-1 (Form 1120S), box 13 (code P);Schedule K-1 (Form 1041), box 13 (code G); andForm 1099-PATR, Taxable Distributions Received

From Cooperatives, box 10, or other notice of credit allocation.

Partnerships, S corporations, cooperatives, estates, trusts, and tax-exempt eligible small employers always must report the above credits

on line 15. All other filers figuring a separate credit on earlier lines also must report the above credits on line 15. All others not using earlier lines to figure a separate credit must report the above credits directly on Form 3800, Part lll, line 4h.

Line 17Cooperatives. A cooperative described in section 1381(a) must allocate to its patrons the credit in excess of

TIP

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 19Enter 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 2017.

Medicare taxes the tax-exempt employer was required to withhold from employees' wages in calendar year 2017.

Medicare taxes the tax-exempt employer was required to pay for calendar year 2017.

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.

h

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

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



Average Premiums Needed To Figure Adjusted Amounts on Worksheet 4The 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 2017.Alabama

CountyEmployee-Only

Dependent,Family, etc.

Autauga 6,604 16,608Baldwin 6,149 15,693Barbour 6,149 15,693Bibb 6,351 17,224Blount 6,351 17,224Bullock 6,149 15,693Butler 6,149 15,693Calhoun 6,031 16,936Chambers 6,149 15,693Cherokee 6,149 15,693Chilton 6,351 17,224Choctaw 6,149 15,693Clarke 6,149 15,693Clay 6,149 15,693Cleburne 6,149 15,693Coffee 6,149 15,693Colbert 7,072 16,976Conecuh 6,149 15,693Coosa 6,149 15,693Covington 6,149 15,693Crenshaw 6,149 15,693Cullman 6,149 15,693Dale 6,149 15,693Dallas 6,149 15,693DeKalb 6,149 15,693Elmore 6,604 16,608Escambia 6,149 15,693Etowah 5,448 16,355Fayette 6,149 15,693Franklin 6,149 15,693Geneva 6,054 13,847Greene 6,530 16,043Hale 6,530 16,043Henry 6,054 13,847Houston 6,054 13,847Jackson 6,149 15,693Jefferson 6,351 17,224Lamar 6,149 15,693Lauderdale 7,072 16,976Lawrence 7,490 17,986Lee 5,727 13,471

Limestone 6,238 15,623Lowndes 6,604 16,608Macon 6,149 15,693Madison 6,238 15,623Marengo 6,149 15,693Marion 6,149 15,693Marshall 6,149 15,693Mobile 5,864 16,050Monroe 6,149 15,693Montgomery 6,604 16,608Morgan 7,490 17,986Perry 6,149 15,693Pickens 6,149 15,693Pike 6,149 15,693Randolph 6,149 15,693Russell 7,030 16,447Shelby 6,351 17,224St. Clair 6,351 17,224Sumter 6,149 15,693Talladega 6,149 15,693Tallapoosa 6,149 15,693Tuscaloosa 6,530 16,043Walker 6,351 17,224Washington 6,149 15,693Wilcox 6,149 15,693Winston 6,149 15,693

Alaska

CountyEmployee-Only


Aleutians East 10,434 26,154Aleutians West 10,434 26,154Anchorage 9,537 26,194Bethel 9,537 26,194Bristol Bay 10,434 26,154Denali 10,434 26,154Dillingham 9,537 26,194Fairbanks North Star 10,434 26,154Haines 10,239 24,784Hoonah-Angoon 10,239 24,784Juneau 10,239 24,784Kenai Peninsula 10,434 26,154Ketchikan Gateway 10,239 24,784Kodiak Island 10,434 26,154Lake and Peninsula 10,434 26,154Matanuska Susitna 10,434 26,154Nome 10,434 26,154North Slope 10,434 26,154Northwest Arctic 10,434 26,154

Petersburg 10,239 24,784Prince of Wales-Hyder 10,239 24,784Sitka 10,239 24,784Skagway 10,239 24,784Southeast Fairbanks 10,434 26,154Valdez Cordova 9,537 26,194Wade Hampton 10,434 26,154Wrangell City and Borough

10,239 24,784

Yakutat 10,434 26,154Yukon Koyukuk 10,434 26,154

Arizona

CountyEmployee-Only


Apache 6,048 14,412Cochise 6,445 16,932Coconino 6,048 14,412Gila 6,572 16,544Graham 6,445 16,932Greenlee 6,445 16,932La Paz 7,132 19,568Maricopa 5,993 16,312Mohave 6,048 14,412Navajo 6,048 14,412Pima 5,732 17,349Pinal 6,572 16,544Santa Cruz 5,732 17,349Yavapai 5,438 16,701Yuma 7,132 19,568

Arkansas

CountyEmployee-Only


Arkansas 5,710 14,595Ashley 5,710 14,595Baxter 4,573 13,288Benton 4,573 13,288Boone 4,573 13,288Bradley 5,710 14,595Calhoun 5,816 15,416Carroll 4,573 13,288Chicot 5,710 14,595Clark 5,127 13,995Clay 5,683 15,011Cleburne 5,525 14,527Cleveland 5,710 14,595Columbia 5,816 15,416Conway 5,525 14,527

-10- 2017 Average Premium Tables


Craighead 5,683 15,011Crawford 5,152 15,139Crittenden 5,683 15,011Cross 5,683 15,011Dallas 5,710 14,595Desha 5,710 14,595Drew 5,710 14,595Faulkner 5,525 14,527Franklin 5,152 15,139Fulton 5,683 15,011Garland 5,127 13,995Grant 5,525 14,527Greene 5,683 15,011Hempstead 5,816 15,416Hot Spring 5,127 13,995Howard 5,816 15,416Independence 5,683 15,011Izard 5,683 15,011Jackson 5,683 15,011Jefferson 5,710 14,595Johnson 5,152 15,139Lafayette 5,816 15,416Lawrence 5,683 15,011Lee 5,710 14,595Lincoln 5,710 14,595Little River 5,816 15,416Logan 5,152 15,139Lonoke 5,525 14,527Madison 4,573 13,288Marion 4,573 13,288Miller 5,816 15,416Mississippi 5,683 15,011Monroe 5,710 14,595Montgomery 5,127 13,995Nevada 5,816 15,416Newton 4,573 13,288Ouachita 5,816 15,416Perry 5,525 14,527Phillips 5,710 14,595Pike 5,127 13,995Poinsett 5,683 15,011Polk 5,152 15,139Pope 5,525 14,527Prairie 5,525 14,527Pulaski 5,525 14,527Randolph 5,683 15,011Saline 5,525 14,527Scott 5,152 15,139Searcy 4,573 13,288Sebastian 5,152 15,139Sevier 5,816 15,416Sharp 5,683 15,011St. Francis 5,683 15,011

Stone 5,683 15,011Union 5,816 15,416Van Buren 5,525 14,527Washington 4,573 13,288White 5,525 14,527Woodruff 5,683 15,011Yell 5,525 14,527

California

CountyEmployee-Only


Alameda 6,810 17,385Alpine 6,161 15,330Amador 6,161 15,330Butte 6,161 15,330Calaveras 6,161 15,330Colusa 6,161 15,330Contra Costa 7,046 17,619Del Norte 6,161 15,330El Dorado 5,930 15,943Fresno 6,269 17,056Glenn 6,161 15,330Humboldt 6,161 15,330Imperial 5,644 14,675Inyo 5,644 14,675Kern 6,568 15,775Kings 6,269 17,056Lake 6,161 15,330Lassen 6,161 15,330Los Angeles 6,233 16,516Madera 6,269 17,056Marin 6,899 15,884Mariposa 6,977 14,929Mendocino 6,161 15,330Merced 6,977 14,929Modoc 6,161 15,330Mono 5,644 14,675Monterey 6,260 14,770Napa 6,899 15,884Nevada 6,161 15,330Orange 6,346 17,261Placer 5,930 15,943Plumas 6,161 15,330Riverside 5,704 14,548Sacramento 5,930 15,943San Benito 6,260 14,770San Bernardino 5,704 14,548San Diego 6,045 15,354San Francisco 6,636 20,243San Joaquin 6,977 14,929San Luis Obispo 5,970 15,430San Mateo 8,031 20,736Santa Barbara 5,970 15,430

Santa Clara 7,125 18,858Santa Cruz 6,260 14,770Shasta 6,161 15,330Sierra 6,161 15,330Siskiyou 6,161 15,330Solano 6,899 15,884Sonoma 6,899 15,884Stanislaus 6,977 14,929Sutter 6,161 15,330Tehama 6,161 15,330Trinity 6,161 15,330Tulare 6,977 14,929Tuolumne 6,161 15,330Ventura 5,970 15,430Yolo 5,930 15,943Yuba 6,161 15,330

Colorado

CountyEmployee-Only


Adams 6,416 18,805Alamosa 7,088 14,801Arapahoe 6,416 18,805Archuleta 7,176 15,918Baca 7,088 14,801Bent 7,088 14,801Boulder 5,578 17,092Broomfield 6,416 18,805Chaffee 7,088 14,801Cheyenne 7,088 14,801Clear Creek 6,416 18,805Conejos 7,088 14,801Costilla 7,088 14,801Crowley 7,088 14,801Custer 7,088 14,801Delta 7,176 15,918Denver 6,416 18,805Dolores 7,176 15,918Douglas 6,416 18,805Eagle 7,378 18,967El Paso 6,109 16,336Elbert 6,416 18,805Fremont 7,088 14,801Garfield 7,378 18,967Gilpin 6,416 18,805Grand 7,176 15,918Gunnison 7,176 15,918Hinsdale 7,176 15,918Huerfano 7,088 14,801Jackson 7,176 15,918Jefferson 6,416 18,805Kiowa 7,088 14,801Kit Carson 7,088 14,801

2017 Average Premium Tables -11-


La Plata 7,176 15,918Lake 7,176 15,918Larimer 6,924 15,012Las Animas 7,088 14,801Lincoln 7,088 14,801Logan 6,204 16,834Mesa 6,200 17,485Mineral 7,088 14,801Moffat 7,176 15,918Montezuma 7,176 15,918Montrose 7,176 15,918Morgan 6,204 16,834Otero 7,088 14,801Ouray 7,176 15,918Park 6,416 18,805Phillips 6,204 16,834Pitkin 7,378 18,967Prowers 7,088 14,801Pueblo 6,909 18,542Rio Blanco 7,176 15,918Rio Grande 7,088 14,801Routt 7,176 15,918Saguache 7,088 14,801San Juan 7,176 15,918San Miguel 7,176 15,918Sedgwick 6,204 16,834Summit 7,378 18,967Teller 6,109 16,336Washington 6,204 16,834Weld 5,465 14,791Yuma 6,204 16,834

Connecticut

CountyEmployee-Only


Fairfield 7,969 20,972Hartford 7,443 19,986Litchfield 6,860 18,726Middlesex 8,289 20,591New Haven 7,661 19,642New London 6,262 16,977Tolland 7,109 15,267Windham 7,050 24,756

Delaware

CountyEmployee-Only


All 7,492 18,236

District of Columbia

CountyEmployee-Only


All 6,547 19,479

Florida

CountyEmployee-Only


Alachua 6,914 18,526Baker 6,819 18,340Bay 6,087 16,518Bradford 6,228 18,668Brevard 6,562 19,268Broward 6,412 19,677Calhoun 6,436 18,498Charlotte 7,602 21,853Citrus 6,175 16,645Clay 5,248 18,079Collier 5,724 18,249Columbia 7,619 20,834DeSoto 6,377 19,377Dixie 5,675 15,282Duval 6,680 17,101Escambia 7,011 16,171Flagler 7,325 17,746Franklin 6,390 19,561Gadsden 5,640 18,111Gilchrist 6,191 18,470Glades 6,694 21,069Gulf 7,505 19,997Hamilton 6,289 18,448Hardee 6,611 15,476Hendry 7,605 21,272Hernando 6,794 19,628Highlands 7,233 22,204Hillsborough 6,063 18,134Holmes 6,336 18,530Indian River 5,680 15,775Jackson 5,706 15,332Jefferson 7,343 17,863Lafayette 6,707 17,176Lake 7,418 20,508Lee 6,462 18,664Leon 7,004 20,060Levy 6,257 19,545Liberty 6,502 18,954Madison 7,585 19,890Manatee 6,495 20,547Marion 5,381 15,531Martin 6,350 20,401Miami-Dade 6,882 20,551Monroe 7,638 21,499Nassau 7,343 15,187Okaloosa 6,647 25,545Okeechobee 7,498 20,433Orange 6,644 17,145Osceola 6,558 21,366Palm Beach 6,502 19,808

Pasco 7,222 17,303Pinellas 6,793 17,736Polk 6,725 18,523Putnam 6,547 19,304Santa Rosa 6,248 15,409Sarasota 6,187 17,419Seminole 6,403 16,459St. Johns 6,230 20,276St. Lucie 5,720 15,781Sumter 6,343 20,097Suwannee 5,794 18,191Taylor 7,698 20,766Union 6,404 18,849Volusia 6,502 18,059Wakulla 6,279 18,762Walton 5,595 15,589Washington 6,572 19,403

Georgia

CountyEmployee-Only


Appling 5,981 17,458Atkinson 7,013 19,033Bacon 5,114 14,189Baker 7,132 18,814Baldwin 7,411 19,119Banks 6,786 14,149Barrow 5,344 17,934Bartow 6,329 16,664Ben Hill 7,286 20,529Berrien 7,286 20,529Bibb 6,078 17,514Bleckley 6,078 17,514Brantley 5,114 14,189Brooks 7,286 20,529Bryan 5,981 17,458Bulloch 5,981 17,458Burke 6,275 18,063Butts 6,329 16,664Calhoun 7,132 18,814Camden 5,114 14,189Candler 5,981 17,458Carroll 6,471 19,520Catoosa 6,368 17,701Charlton 5,114 14,189Chatham 5,981 17,458Chattahoochee 5,440 18,095Chattooga 7,357 18,355Cherokee 6,329 16,664Clarke 5,344 17,934Clay 7,132 18,814Clayton 6,329 16,664Clinch 7,286 20,529



Cobb 6,329 16,664Coffee 7,013 19,033Colquitt 7,286 20,529Columbia 6,275 18,063Cook 7,286 20,529Coweta 6,329 16,664Crawford 6,078 17,514Crisp 7,132 18,814Dade 6,368 17,701Dawson 6,786 14,149Decatur 7,286 20,529DeKalb 6,329 16,664Dodge 6,078 17,514Dooly 6,078 17,514Dougherty 7,132 18,814Douglas 6,329 16,664Early 7,286 20,529Echols 7,286 20,529Effingham 5,981 17,458Elbert 5,344 17,934Emanuel 6,275 18,063Evans 5,981 17,458Fannin 5,986 15,344Fayette 6,329 16,664Floyd 7,357 18,355Forsyth 6,329 16,664Franklin 6,786 14,149Fulton 6,329 16,664Gilmer 7,357 18,355Glascock 6,275 18,063Glynn 5,114 14,189Gordon 7,357 18,355Grady 7,286 20,529Greene 5,344 17,934Gwinnett 6,329 16,664Habersham 6,786 14,149Hall 6,786 14,149Hancock 7,411 19,119Haralson 6,471 19,520Harris 5,440 18,095Hart 6,786 14,149Heard 6,471 19,520Henry 6,329 16,664Houston 6,078 17,514Irwin 7,286 20,529Jackson 5,344 17,934Jasper 6,329 16,664Jeff Davis 7,013 19,033Jefferson 6,275 18,063Jenkins 6,275 18,063Johnson 7,013 19,033Jones 6,078 17,514Lamar 6,329 16,664

Lanier 7,286 20,529Laurens 7,013 19,033Lee 7,132 18,814Liberty 5,981 17,458Lincoln 6,275 18,063Long 5,981 17,458Lowndes 7,286 20,529Lumpkin 6,786 14,149Macon 5,440 18,095Madison 5,344 17,934Marion 5,440 18,095McDuffie 6,275 18,063McIntosh 5,114 14,189Meriwether 5,440 18,095Miller 7,286 20,529Mitchell 7,132 18,814Monroe 6,078 17,514Montgomery 7,013 19,033Morgan 5,344 17,934Murray 5,986 15,344Muscogee 5,440 18,095Newton 6,329 16,664Oconee 5,344 17,934Oglethorpe 5,344 17,934Paulding 6,329 16,664Peach 6,078 17,514Pickens 7,357 18,355Pierce 5,114 14,189Pike 6,329 16,664Polk 7,357 18,355Pulaski 6,078 17,514Putnam 6,078 17,514Quitman 5,440 18,095Rabun 6,786 14,149Randolph 7,132 18,814Richmond 6,275 18,063Rockdale 6,329 16,664Schley 7,132 18,814Screven 5,981 17,458Seminole 7,286 20,529Spalding 6,329 16,664Stephens 6,786 14,149Stewart 5,440 18,095Sumter 7,132 18,814Talbot 5,440 18,095Taliaferro 6,275 18,063Tattnall 5,981 17,458Taylor 5,440 18,095Telfair 7,013 19,033Terrell 7,132 18,814Thomas 7,286 20,529Tift 7,286 20,529Toombs 7,013 19,033

Towns 6,786 14,149Treutlen 7,013 19,033Troup 5,440 18,095Turner 7,286 20,529Twiggs 6,078 17,514Union 6,786 14,149Upson 5,440 18,095Walker 6,368 17,701Walton 6,329 16,664Ware 5,114 14,189Warren 6,275 18,063Washington 7,411 19,119Wayne 5,114 14,189Webster 5,440 18,095Wheeler 7,013 19,033White 6,786 14,149Whitfield 5,986 15,344Wilcox 6,078 17,514Wilkes 6,275 18,063Wilkinson 7,411 19,119Worth 7,132 18,814

Hawaii

CountyEmployee-Only


All 6,207 16,824

Idaho

CountyEmployee-Only


Ada 5,018 14,199Adams 4,899 13,438Bannock 4,943 13,479Bear Lake 4,943 13,479Benewah 5,467 13,147Bingham 4,943 13,479Blaine 5,001 13,335Boise 4,899 13,438Bonner 5,467 13,147Bonneville 5,631 13,163Boundary 5,467 13,147Butte 4,943 13,479Camas 5,001 13,335Canyon 4,899 13,438Caribou 4,943 13,479Cassia 5,001 13,335Clark 5,631 13,163Clearwater 5,251 15,940Custer 4,943 13,479Elmore 4,899 13,438Franklin 4,943 13,479Fremont 5,631 13,163Gem 4,899 13,438



Gooding 5,001 13,335Idaho 5,251 15,940Jefferson 5,631 13,163Jerome 5,001 13,335Kootenai 5,467 13,147Latah 5,467 13,147Lemhi 5,631 13,163Lewis 5,251 15,940Lincoln 5,001 13,335Madison 5,631 13,163Minidoka 5,001 13,335Nez Perce 5,251 15,940Oneida 4,943 13,479Owyhee 4,899 13,438Payette 4,899 13,438Power 4,943 13,479Shoshone 5,467 13,147Teton 5,631 13,163Twin Falls 5,001 13,335Valley 4,899 13,438Washington 4,899 13,438

Illinois

CountyEmployee-Only


Adams 6,399 15,963Alexander 6,335 17,757Bond 6,204 16,724Boone 6,523 16,617Brown 6,399 15,963Bureau 5,251 17,388Calhoun 6,204 16,724Carroll 6,523 16,617Cass 6,399 15,963Champaign 6,755 16,857Christian 6,399 15,963Clark 6,755 16,857Clay 6,335 17,757Clinton 6,204 16,724Coles 6,755 16,857Cook 6,786 18,697Crawford 6,335 17,757Cumberland 6,755 16,857DeKalb 6,523 16,617DeWitt 7,095 22,039Douglas 6,755 16,857DuPage 7,109 19,152Edgar 6,755 16,857Edwards 6,335 17,757Effingham 6,335 17,757Fayette 6,335 17,757Ford 6,755 16,857Franklin 6,335 17,757

Fulton 7,117 17,009Gallatin 6,335 17,757Greene 6,204 16,724Grundy 7,928 20,078Hamilton 6,335 17,757Hancock 5,251 17,388Hardin 6,335 17,757Henderson 5,251 17,388Henry 5,251 17,388Iroquois 6,755 16,857Jackson 6,335 17,757Jasper 6,335 17,757Jefferson 6,335 17,757Jersey 6,204 16,724Jo Daviess 6,523 16,617Johnson 6,335 17,757Kane 7,109 19,152Kankakee 7,928 20,078Kendall 7,928 20,078Knox 7,117 17,009Lake 6,435 21,690LaSalle 7,117 17,009Lawrence 6,335 17,757Lee 6,523 16,617Livingston 7,095 22,039Logan 6,399 15,963Macon 6,399 15,963Macoupin 6,204 16,724Madison 6,989 17,646Marion 6,335 17,757Marshall 7,117 17,009Mason 6,399 15,963Massac 6,335 17,757McDonough 7,117 17,009McHenry 6,435 21,690McLean 7,095 22,039Menard 6,399 15,963Mercer 5,251 17,388Monroe 6,989 17,646Montgomery 6,204 16,724Morgan 6,399 15,963Moultrie 6,399 15,963Ogle 6,523 16,617Peoria 7,117 17,009Perry 6,335 17,757Piatt 6,755 16,857Pike 6,399 15,963Pope 6,335 17,757Pulaski 6,335 17,757Putnam 7,117 17,009Randolph 6,204 16,724Richland 6,335 17,757Rock Island 5,251 17,388

Saline 6,335 17,757Sangamon 6,399 15,963Schuyler 6,399 15,963Scott 6,399 15,963Shelby 6,399 15,963St. Clair 6,989 17,646Stark 7,117 17,009Stephenson 6,523 16,617Tazewell 7,117 17,009Union 6,335 17,757Vermilion 6,755 16,857Wabash 6,335 17,757Warren 5,251 17,388Washington 6,204 16,724Wayne 6,335 17,757White 6,335 17,757Whiteside 5,251 17,388Will 7,928 20,078Williamson 6,335 17,757Winnebago 6,523 16,617Woodford 7,117 17,009

Indiana

CountyEmployee-Only


Adams 7,447 18,455Allen 6,518 16,243Bartholomew 6,875 16,452Benton 6,839 19,061Blackford 7,432 15,566Boone 6,974 19,527Brown 6,293 17,071Carroll 6,908 21,010Cass 6,893 16,758Clark 6,454 15,683Clay 7,068 19,132Clinton 6,908 21,010Crawford 6,454 15,683Daviess 7,393 17,078Dearborn 5,685 18,500Decatur 6,875 16,452DeKalb 7,447 18,455Delaware 7,432 15,566Dubois 7,393 17,078Elkhart 7,205 15,931Fayette 5,783 18,932Floyd 6,454 15,683Fountain 6,908 21,010Franklin 5,685 18,500Fulton 6,893 16,758Gibson 8,317 19,043Grant 7,432 15,566Greene 7,393 17,078



Hamilton 6,974 19,527Hancock 5,783 18,932Harrison 6,454 15,683Hendricks 6,974 19,527Henry 5,783 18,932Howard 6,893 16,758Huntington 7,447 18,455Jackson 6,875 16,452Jasper 6,839 19,061Jay 7,432 15,566Jefferson 6,454 15,683Jennings 6,875 16,452Johnson 6,293 17,071Knox 7,393 17,078Kosciusko 7,205 15,931LaGrange 7,447 18,455Lake 7,139 17,521LaPorte 7,139 17,521Lawrence 6,293 17,071Madison 5,783 18,932Marion 6,974 19,527Marshall 7,205 15,931Martin 7,393 17,078Miami 6,893 16,758Monroe 6,293 17,071Montgomery 6,908 21,010Morgan 6,974 19,527Newton 6,839 19,061Noble 7,447 18,455Ohio 5,685 18,500Orange 7,393 17,078Owen 6,293 17,071Parke 7,068 19,132Perry 7,393 17,078Pike 7,393 17,078Porter 7,139 17,521Posey 8,317 19,043Pulaski 6,893 16,758Putnam 6,908 21,010Randolph 7,432 15,566Ripley 5,685 18,500Rush 6,875 16,452Scott 6,454 15,683Shelby 6,974 19,527Spencer 7,393 17,078St. Joseph 7,205 15,931Starke 7,205 15,931Steuben 7,447 18,455Sullivan 7,068 19,132Switzerland 5,685 18,500Tippecanoe 6,908 21,010Tipton 6,908 21,010Union 5,783 18,932

Vanderburgh 8,317 19,043Vermillion 7,068 19,132Vigo 7,068 19,132Wabash 7,447 18,455Warren 6,839 19,061Warrick 8,317 19,043Washington 6,454 15,683Wayne 5,783 18,932Wells 7,447 18,455White 6,839 19,061Whitley 7,447 18,455

Iowa

CountyEmployee-Only


Adair 6,834 16,767Adams 6,834 16,767Allamakee 6,302 17,532Appanoose 6,020 15,484Audubon 6,834 16,767Benton 6,045 16,431Black Hawk 6,045 16,431Boone 6,380 15,256Bremer 6,302 17,532Buchanan 6,045 16,431Buena Vista 6,043 16,540Butler 6,302 17,532Calhoun 6,380 15,256Carroll 6,380 15,256Cass 6,834 16,767Cedar 6,045 16,431Cerro Gordo 6,302 17,532Cherokee 6,043 16,540Chickasaw 6,302 17,532Clarke 6,834 16,767Clay 6,043 16,540Clayton 6,045 16,431Clinton 6,045 16,431Crawford 6,043 16,540Dallas 6,305 15,095Davis 6,020 15,484Decatur 6,834 16,767Delaware 6,045 16,431Des Moines 6,020 15,484Dickinson 6,043 16,540Dubuque 6,045 16,431Emmet 6,302 17,532Fayette 6,302 17,532Floyd 6,302 17,532Franklin 6,302 17,532Fremont 6,834 16,767Greene 6,380 15,256Grundy 6,380 15,256

Guthrie 6,834 16,767Hamilton 6,380 15,256Hancock 6,302 17,532Hardin 6,380 15,256Harrison 6,834 16,767Henry 6,020 15,484Howard 6,302 17,532Humboldt 6,302 17,532Ida 6,043 16,540Iowa 6,045 16,431Jackson 6,045 16,431Jasper 6,305 15,095Jefferson 6,020 15,484Johnson 6,045 16,431Jones 6,045 16,431Keokuk 6,020 15,484Kossuth 6,302 17,532Lee 6,020 15,484Linn 6,045 16,431Louisa 6,020 15,484Lucas 6,020 15,484Lyon 6,043 16,540Madison 6,305 15,095Mahaska 6,020 15,484Marion 6,305 15,095Marshall 6,380 15,256Mills 6,834 16,767Mitchell 6,302 17,532Monona 6,043 16,540Monroe 6,020 15,484Montgomery 6,834 16,767Muscatine 6,020 15,484O'Brien 6,043 16,540Osceola 6,043 16,540Page 6,834 16,767Palo Alto 6,043 16,540Plymouth 6,043 16,540Pocahontas 6,043 16,540Polk 6,305 15,095Pottawattamie 6,834 16,767Poweshiek 6,380 15,256Ringgold 6,834 16,767Sac 6,043 16,540Scott 6,045 16,431Shelby 6,834 16,767Sioux 6,043 16,540Story 6,380 15,256Tama 6,380 15,256Taylor 6,834 16,767Union 6,834 16,767Van Buren 6,020 15,484Wapello 6,020 15,484Warren 6,305 15,095



Washington 6,020 15,484Wayne 6,020 15,484Webster 6,380 15,256Winnebago 6,302 17,532Winneshiek 6,302 17,532Woodbury 6,043 16,540Worth 6,302 17,532Wright 6,302 17,532

Kansas

CountyEmployee-Only


Allen 5,786 18,209Anderson 5,741 14,107Atchison 5,741 14,107Barber 6,516 15,988Barton 5,999 18,229Bourbon 5,786 18,209Brown 5,741 14,107Butler 5,446 14,674Chase 5,446 14,674Chautauqua 5,446 14,674Cherokee 5,786 18,209Cheyenne 5,999 18,229Clark 6,516 15,988Clay 5,210 14,578Cloud 5,210 14,578Coffey 5,741 14,107Comanche 6,516 15,988Cowley 5,446 14,674Crawford 5,786 18,209Decatur 5,999 18,229Dickinson 5,210 14,578Doniphan 5,741 14,107Douglas 5,741 14,107Edwards 6,516 15,988Elk 5,446 14,674Ellis 5,999 18,229Ellsworth 5,210 14,578Finney 6,516 15,988Ford 6,516 15,988Franklin 5,741 14,107Geary 5,210 14,578Gove 5,999 18,229Graham 5,999 18,229Grant 6,516 15,988Gray 6,516 15,988Greeley 5,999 18,229Greenwood 5,446 14,674Hamilton 6,516 15,988Harper 5,446 14,674Harvey 5,446 14,674Haskell 6,516 15,988

Hodgeman 6,516 15,988Jackson 5,741 14,107Jefferson 5,741 14,107Jewell 5,210 14,578Johnson 6,519 16,493Kearny 6,516 15,988Kingman 5,446 14,674Kiowa 6,516 15,988Labette 5,786 18,209Lane 5,999 18,229Leavenworth 6,519 16,493Lincoln 5,210 14,578Linn 5,741 14,107Logan 5,999 18,229Lyon 5,741 14,107Marion 5,446 14,674Marshall 5,741 14,107McPherson 5,446 14,674Meade 6,516 15,988Miami 6,519 16,493Mitchell 5,210 14,578Montgomery 5,446 14,674Morris 5,210 14,578Morton 6,516 15,988Nemaha 5,741 14,107Neosho 5,786 18,209Ness 5,999 18,229Norton 5,999 18,229Osage 5,741 14,107Osborne 5,999 18,229Ottawa 5,210 14,578Pawnee 6,516 15,988Phillips 5,999 18,229Pottawatomie 5,741 14,107Pratt 6,516 15,988Rawlins 5,999 18,229Reno 5,446 14,674Republic 5,210 14,578Rice 5,446 14,674Riley 5,210 14,578Rooks 5,999 18,229Rush 5,999 18,229Russell 5,999 18,229Saline 5,210 14,578Scott 5,999 18,229Sedgwick 5,446 14,674Seward 6,516 15,988Shawnee 5,741 14,107Sheridan 5,999 18,229Sherman 5,999 18,229Smith 5,999 18,229Stafford 6,516 15,988Stanton 6,516 15,988

Stevens 6,516 15,988Sumner 5,446 14,674Thomas 5,999 18,229Trego 5,999 18,229Wabaunsee 5,741 14,107Wallace 5,999 18,229Washington 5,210 14,578Wichita 5,999 18,229Wilson 5,446 14,674Woodson 5,786 18,209Wyandotte 6,519 16,493

Kentucky

CountyEmployee-Only


Adair 5,488 14,571Allen 5,488 14,571Anderson 5,857 15,664Ballard 6,016 18,305Barren 5,488 14,571Bath 6,144 20,621Bell 6,054 17,534Boone 6,339 14,396Bourbon 5,857 15,664Boyd 6,144 20,621Boyle 5,857 15,664Bracken 6,144 20,621Breathitt 6,054 17,534Breckinridge 5,511 14,664Bullitt 5,511 14,664Butler 5,488 14,571Caldwell 6,016 18,305Calloway 6,016 18,305Campbell 6,339 14,396Carlisle 6,016 18,305Carroll 5,511 14,664Carter 6,144 20,621Casey 5,488 14,571Christian 6,622 16,252Clark 5,857 15,664Clay 6,054 17,534Clinton 5,488 14,571Crittenden 6,016 18,305Cumberland 5,488 14,571Daviess 6,622 16,252Edmonson 5,488 14,571Elliott 6,144 20,621Estill 5,857 15,664Fayette 5,857 15,664Fleming 6,144 20,621Floyd 6,054 17,534Franklin 5,857 15,664Fulton 6,016 18,305



Gallatin 6,339 14,396Garrard 5,857 15,664Grant 6,339 14,396Graves 6,016 18,305Grayson 5,511 14,664Green 5,488 14,571Greenup 6,144 20,621Hancock 6,622 16,252Hardin 5,511 14,664Harlan 6,054 17,534Harrison 5,857 15,664Hart 5,488 14,571Henderson 6,622 16,252Henry 5,511 14,664Hickman 6,016 18,305Hopkins 6,622 16,252Jackson 5,857 15,664Jefferson 5,511 14,664Jessamine 5,857 15,664Johnson 6,054 17,534Kenton 6,339 14,396Knott 6,054 17,534Knox 6,054 17,534LaRue 5,511 14,664Laurel 6,054 17,534Lawrence 6,144 20,621Lee 6,054 17,534Leslie 6,054 17,534Letcher 6,054 17,534Lewis 6,144 20,621Lincoln 5,857 15,664Livingston 6,016 18,305Logan 5,488 14,571Lyon 6,016 18,305Madison 5,857 15,664Magoffin 6,054 17,534Marion 5,511 14,664Marshall 6,016 18,305Martin 6,054 17,534Mason 6,144 20,621McCracken 6,016 18,305McCreary 5,488 14,571McLean 6,622 16,252Meade 5,511 14,664Menifee 6,144 20,621Mercer 5,857 15,664Metcalfe 5,488 14,571Monroe 5,488 14,571Montgomery 5,857 15,664Morgan 6,144 20,621Muhlenberg 6,622 16,252Nelson 5,511 14,664Nicholas 5,857 15,664

Ohio 6,622 16,252Oldham 5,511 14,664Owen 5,857 15,664Owsley 6,054 17,534Pendleton 6,339 14,396Perry 6,054 17,534Pike 6,054 17,534Powell 5,857 15,664Pulaski 5,488 14,571Robertson 6,144 20,621Rockcastle 5,857 15,664Rowan 6,144 20,621Russell 5,488 14,571Scott 5,857 15,664Shelby 5,511 14,664Simpson 5,488 14,571Spencer 5,511 14,664Taylor 5,488 14,571Todd 6,622 16,252Trigg 6,622 16,252Trimble 5,511 14,664Union 6,622 16,252Warren 5,488 14,571Washington 5,511 14,664Wayne 5,488 14,571Webster 6,622 16,252Whitley 6,054 17,534Wolfe 6,054 17,534Woodford 5,857 15,664

Louisiana

ParishEmployee-Only


Acadia 6,157 16,311Allen 6,575 18,510Ascension 5,753 16,071Assumption 6,653 16,751Avoyelles 5,804 13,965Beauregard 6,575 18,510Bienville 6,916 17,311Bossier 6,916 17,311Caddo 6,916 17,311Calcasieu 6,575 18,510Caldwell 7,386 16,842Cameron 6,575 18,510Catahoula 5,804 13,965Claiborne 6,916 17,311Concordia 5,804 13,965DeSoto 6,916 17,311East Baton Rouge 5,753 16,071East Carroll 7,386 16,842East Feliciana 5,753 16,071Evangeline 6,157 16,311

Franklin 7,386 16,842Grant 5,804 13,965Iberia 6,157 16,311Iberville 5,753 16,071Jackson 7,386 16,842Jefferson 6,221 16,491Jefferson Davis 6,575 18,510Lafayette 6,157 16,311Lafourche 6,653 16,751LaSalle 5,804 13,965Lincoln 7,386 16,842Livingston 5,753 16,071Madison 7,386 16,842Morehouse 7,386 16,842Natchitoches 6,916 17,311Orleans 6,221 16,491Ouachita 7,386 16,842Plaquemines 6,221 16,491Pointe Coupee 5,753 16,071Rapides 5,804 13,965Red River 6,916 17,311Richland 7,386 16,842Sabine 6,916 17,311St. Bernard 6,221 16,491St. Charles 6,221 16,491St. Helena 5,753 16,071St. James 6,221 16,491St. John Baptist 6,221 16,491St. Landry 6,157 16,311St. Martin 6,157 16,311St. Mary 6,157 16,311St. Tammany 6,221 16,491Tangipahoa 5,753 16,071Tensas 7,386 16,842Terrebonne 6,653 16,751Union 7,386 16,842Vermilion 6,157 16,311Vernon 5,804 13,965Washington 5,753 16,071Webster 6,916 17,311West Baton Rouge 5,753 16,071West Carroll 7,386 16,842West Feliciana 5,753 16,071Winn 5,804 13,965

Maine

CountyEmployee-Only


Androscoggin 6,005 15,419Aroostook 6,566 18,274Cumberland 5,748 15,578Franklin 6,005 15,419Hancock 6,566 18,274



Kennebec 5,989 16,112Knox 5,989 16,112Lincoln 5,989 16,112Oxford 5,989 16,112Penobscot 6,005 15,419Piscataquis 6,005 15,419Sagadahoc 5,748 15,578Somerset 6,005 15,419Waldo 6,005 15,419Washington 6,566 18,274York 5,748 15,578

Maryland

CountyEmployee-Only


Allegany 5,979 15,272Anne Arundel 6,283 17,167Baltimore 6,283 17,167Baltimore City 6,283 17,167Calvert 6,172 15,613Caroline 6,172 15,613Carroll 5,979 15,272Cecil 6,172 15,613Charles 6,172 15,613Dorchester 6,172 15,613Frederick 5,979 15,272Garrett 5,979 15,272Harford 6,283 17,167Howard 6,283 17,167Kent 6,172 15,613Montgomery 6,615 18,377Prince George's 6,615 18,377Queen Annes 6,172 15,613Somerset 6,172 15,613St. Marys 6,172 15,613Talbot 6,172 15,613Washington 5,979 15,272Wicomico 6,172 15,613Worcester 6,172 15,613

Massachusetts

CountyEmployee-Only


Barnstable 8,746 22,384Berkshire 6,608 17,893Bristol 6,963 19,874Dukes 8,746 22,384Essex 7,252 19,601Franklin 6,608 17,893Hampden 6,608 17,893Hampshire 6,608 17,893Middlesex 7,448 20,478Nantucket 8,746 22,384

Norfolk 7,448 20,478Plymouth 6,963 19,874Suffolk 7,448 20,478Worcester 6,791 19,812

Michigan

CountyEmployee-Only


Alcona 6,273 19,063Alger 6,851 16,513Allegan 5,731 13,706Alpena 6,273 19,063Antrim 5,364 15,855Arenac 6,331 17,880Baraga 6,851 16,513Barry 5,731 13,706Bay 6,331 17,880Benzie 5,364 15,855Berrien 6,352 18,401Branch 6,070 18,182Calhoun 6,070 18,182Cass 6,352 18,401Charlevoix 5,364 15,855Cheboygan 6,273 19,063Chippewa 6,273 19,063Clare 5,561 17,308Clinton 5,872 17,176Crawford 6,273 19,063Delta 6,851 16,513Dickinson 6,851 16,513Eaton 5,872 17,176Emmet 5,364 15,855Genesee 5,472 16,240Gladwin 5,561 17,308Gogebic 6,851 16,513Grand Traverse 5,364 15,855Gratiot 6,331 17,880Hillsdale 5,872 17,176Houghton 6,851 16,513Huron 7,003 18,125Ingham 5,872 17,176Ionia 5,679 16,367Iosco 6,273 19,063Iron 6,851 16,513Isabella 5,561 17,308Jackson 5,872 17,176Kalamazoo 6,070 18,182Kalkaska 5,364 15,855Kent 5,679 16,367Keweenaw 6,851 16,513Lake 5,679 16,367Lapeer 5,472 16,240Leelanau 5,364 15,855

Lenawee 6,203 16,491Livingston 6,203 16,491Luce 6,851 16,513Mackinac 6,273 19,063Macomb 6,797 18,588Manistee 5,364 15,855Marquette 6,851 16,513Mason 5,679 16,367Mecosta 5,679 16,367Menominee 6,851 16,513Midland 5,561 17,308Missaukee 5,364 15,855Monroe 6,260 18,710Montcalm 5,679 16,367Montmorency 6,273 19,063Muskegon 5,679 16,367Newaygo 5,679 16,367Oakland 6,797 18,588Oceana 5,679 16,367Ogemaw 6,273 19,063Ontonagon 6,851 16,513Osceola 5,679 16,367Oscoda 6,273 19,063Otsego 6,273 19,063Ottawa 5,679 16,367Presque Isle 6,273 19,063Roscommon 6,273 19,063Saginaw 6,331 17,880Sanilac 7,003 18,125Schoolcraft 6,851 16,513Shiawassee 5,472 16,240St. Clair 6,605 16,953St. Joseph 6,352 18,401Tuscola 7,003 18,125Van Buren 6,352 18,401Washtenaw 6,203 16,491Wayne 6,260 18,710Wexford 5,364 15,855

Minnesota

CountyEmployee-Only


Aitkin 5,924 15,282Anoka 6,248 17,649Becker 6,906 19,857Beltrami 5,924 15,282Benton 6,248 17,649Big Stone 5,758 16,996Blue Earth 5,826 15,721Brown 5,519 16,684Carlton 6,247 13,448Carver 6,248 17,649Cass 5,924 15,282



Chippewa 5,758 16,996Chisago 5,924 15,282Clay 6,906 19,857Clearwater 6,247 18,951Cook 6,247 13,448Cottonwood 5,519 16,684Crow Wing 5,924 15,282Dakota 6,248 17,649Dodge 6,499 17,785Douglas 6,906 19,857Faribault 5,826 15,721Fillmore 6,499 17,785Freeborn 6,499 17,785Goodhue 6,499 17,785Grant 6,906 19,857Hennepin 6,248 17,649Houston 6,499 17,785Hubbard 5,924 15,282Isanti 5,924 15,282Itasca 6,247 13,448Jackson 5,519 16,684Kanabec 5,924 15,282Kandiyohi 5,758 16,996Kittson 6,247 18,951Koochiching 6,247 13,448Lac qui Parle 5,758 16,996Lake 6,247 13,448Lake of the Woods 6,247 13,448Le Sueur 5,826 15,721Lincoln 5,519 16,684Lyon 5,758 16,996Mahnomen 6,247 18,951Marshall 6,247 18,951Martin 5,826 15,721McLeod 5,758 16,996Meeker 5,758 16,996Mille Lacs 5,924 15,282Morrison 5,924 15,282Mower 6,499 17,785Murray 5,519 16,684Nicollet 5,826 15,721Nobles 5,519 16,684Norman 6,247 18,951Olmsted 6,499 17,785Otter Tail 6,906 19,857Pennington 6,247 18,951Pine 5,924 15,282Pipestone 5,519 16,684Polk 6,247 18,951Pope 6,906 19,857Ramsey 6,248 17,649Red Lake 6,247 18,951Redwood 5,519 16,684

Renville 5,758 16,996Rice 5,826 15,721Rock 5,519 16,684Roseau 5,924 15,282Scott 6,248 17,649Sherburne 6,248 17,649Sibley 5,758 16,996St. Louis 6,247 13,448Stearns 6,248 17,649Steele 6,499 17,785Stevens 6,906 19,857Swift 5,758 16,996Todd 5,924 15,282Traverse 6,906 19,857Wabasha 6,499 17,785Wadena 5,924 15,282Waseca 5,826 15,721Washington 6,248 17,649Watonwan 5,826 15,721Wilkin 6,906 19,857Winona 6,499 17,785Wright 6,248 17,649Yellow Medicine 5,758 16,996

Mississippi

CountyEmployee-Only


Adams 5,923 13,739Alcorn 5,923 13,739Amite 5,923 13,739Attala 5,923 13,739Benton 5,731 14,065Bolivar 5,923 13,739Calhoun 5,923 13,739Carroll 5,923 13,739Chickasaw 5,923 13,739Choctaw 5,923 13,739Claiborne 5,923 13,739Clarke 5,923 13,739Clay 5,923 13,739Coahoma 5,923 13,739Copiah 5,694 14,427Covington 5,923 13,739DeSoto 5,105 14,425Forrest 5,581 13,746Franklin 5,923 13,739George 6,284 13,749Greene 5,581 13,746Grenada 5,923 13,739Hancock 6,284 13,749Harrison 6,284 13,749Hinds 5,694 14,427Holmes 5,923 13,739

Humphreys 5,923 13,739Issaquena 5,923 13,739Itawamba 5,731 14,065Jackson 6,284 13,749Jasper 5,923 13,739Jefferson 5,923 13,739Jefferson Davis 5,923 13,739Jones 5,581 13,746Kemper 5,923 13,739Lafayette 5,923 13,739Lamar 5,581 13,746Lauderdale 5,923 13,739Lawrence 5,923 13,739Leake 5,923 13,739Lee 5,731 14,065Leflore 5,923 13,739Lincoln 5,923 13,739Lowndes 5,923 13,739Madison 5,694 14,427Marion 5,923 13,739Marshall 5,105 14,425Monroe 5,923 13,739Montgomery 5,923 13,739Neshoba 5,923 13,739Newton 5,923 13,739Noxubee 5,923 13,739Oktibbeha 5,923 13,739Panola 5,923 13,739Pearl River 5,581 13,746Perry 5,581 13,746Pike 5,923 13,739Pontotoc 5,731 14,065Prentiss 5,923 13,739Quitman 5,923 13,739Rankin 5,694 14,427Scott 5,923 13,739Sharkey 5,923 13,739Simpson 5,694 14,427Smith 5,923 13,739Stone 6,284 13,749Sunflower 5,923 13,739Tallahatchie 5,923 13,739Tate 5,105 14,425Tippah 5,731 14,065Tishomingo 5,923 13,739Tunica 5,105 14,425Union 5,731 14,065Walthall 5,923 13,739Warren 5,694 14,427Washington 5,923 13,739Wayne 5,923 13,739Webster 5,923 13,739Wilkinson 5,923 13,739



Winston 5,923 13,739Yalobusha 5,923 13,739Yazoo 5,923 13,739

Missouri

CountyEmployee-Only


Adair 6,905 14,468Andrew 6,971 14,166Atchison 6,971 14,166Audrain 6,060 16,164Barry 5,334 13,567Barton 5,676 13,318Bates 6,569 17,998Benton 6,569 17,998Bollinger 6,757 14,363Boone 6,060 16,164Buchanan 6,971 14,166Butler 6,757 14,363Caldwell 6,971 14,166Callaway 6,060 16,164Camden 6,060 16,164Cape Girardeau 6,757 14,363Carroll 6,971 14,166Carter 6,066 15,134Cass 5,861 15,293Cedar 5,334 13,567Chariton 6,060 16,164Christian 5,334 13,567Clark 6,905 14,468Clay 5,861 15,293Clinton 6,971 14,166Cole 6,060 16,164Cooper 6,060 16,164Crawford 6,066 15,134Dade 5,334 13,567Dallas 5,334 13,567Daviess 6,971 14,166DeKalb 6,971 14,166Dent 6,066 15,134Douglas 5,334 13,567Dunklin 6,757 14,363Franklin 5,796 14,803Gasconade 6,060 16,164Gentry 6,971 14,166Greene 5,334 13,567Grundy 6,971 14,166Harrison 6,971 14,166Henry 6,569 17,998Hickory 5,334 13,567Holt 6,971 14,166Howard 6,060 16,164Howell 6,066 15,134

Iron 6,066 15,134Jackson 5,861 15,293Jasper 5,676 13,318Jefferson 5,796 14,803Johnson 6,569 17,998Knox 6,905 14,468Laclede 5,334 13,567Lafayette 6,569 17,998Lawrence 5,334 13,567Lewis 6,905 14,468Lincoln 5,796 14,803Linn 6,905 14,468Livingston 6,971 14,166Macon 6,905 14,468Madison 6,757 14,363Maries 6,060 16,164Marion 6,905 14,468McDonald 5,676 13,318Mercer 6,971 14,166Miller 6,060 16,164Mississippi 6,757 14,363Moniteau 6,060 16,164Monroe 6,060 16,164Montgomery 6,060 16,164Morgan 6,060 16,164New Madrid 6,757 14,363Newton 5,676 13,318Nodaway 6,971 14,166Oregon 6,066 15,134Osage 6,060 16,164Ozark 5,334 13,567Pemiscot 6,757 14,363Perry 6,757 14,363Pettis 6,569 17,998Phelps 6,066 15,134Pike 6,905 14,468Platte 5,861 15,293Polk 5,334 13,567Pulaski 6,066 15,134Putnam 6,905 14,468Ralls 6,905 14,468Randolph 6,060 16,164Ray 6,971 14,166Reynolds 6,066 15,134Ripley 6,066 15,134Saline 6,569 17,998Schuyler 6,905 14,468Scotland 6,905 14,468Scott 6,757 14,363Shannon 6,066 15,134Shelby 6,905 14,468St. Charles 5,796 14,803St. Clair 6,569 17,998

St. Francois 5,796 14,803St. Louis 5,796 14,803St. Louis City 5,796 14,803Ste. Genevieve 5,796 14,803Stoddard 6,757 14,363Stone 5,334 13,567Sullivan 6,905 14,468Taney 5,334 13,567Texas 6,066 15,134Vernon 6,569 17,998Warren 5,796 14,803Washington 5,796 14,803Wayne 6,757 14,363Webster 5,334 13,567Worth 6,971 14,166Wright 5,334 13,567

Montana

CountyEmployee-Only


Beaverhead 7,570 16,232Big Horn 7,570 16,232Blaine 7,570 16,232Broadwater 6,661 15,663Carbon 6,619 15,530Carter 7,570 16,232Cascade 6,661 15,663Chouteau 6,661 15,663Custer 7,570 16,232Daniels 7,570 16,232Dawson 7,570 16,232Deer Lodge 6,661 15,663Fallon 7,570 16,232Fergus 7,570 16,232Flathead 6,270 14,155Gallatin 6,661 15,663Garfield 7,570 16,232Glacier 7,570 16,232Golden Valley 7,570 16,232Granite 7,570 16,232Hill 7,570 16,232Jefferson 6,661 15,663Judith Basin 6,661 15,663Lake 6,270 14,155Lewis and Clark 6,661 15,663Liberty 7,570 16,232Lincoln 7,570 16,232Madison 7,570 16,232McCone 7,570 16,232Meagher 7,570 16,232Mineral 7,570 16,232Missoula 6,270 14,155Musselshell 6,619 15,530



Park 7,570 16,232Petroleum 7,570 16,232Phillips 7,570 16,232Pondera 7,570 16,232Powder River 7,570 16,232Powell 7,570 16,232Prairie 7,570 16,232Ravalli 7,570 16,232Richland 7,570 16,232Roosevelt 7,570 16,232Rosebud 7,570 16,232Sanders 7,570 16,232Sheridan 7,570 16,232Silver Bow 6,661 15,663Stillwater 6,619 15,530Sweet Grass 6,619 15,530Teton 6,661 15,663Toole 7,570 16,232Treasure 7,570 16,232Valley 7,570 16,232Wheatland 7,570 16,232Wibaux 7,570 16,232Yellowstone 6,619 15,530

Nebraska

CountyEmployee-Only


Adams 6,371 16,268Antelope 6,371 16,268Arthur 7,612 18,397Banner 7,612 18,397Blaine 6,371 16,268Boone 6,371 16,268Box Butte 7,612 18,397Boyd 6,371 16,268Brown 7,612 18,397Buffalo 6,371 16,268Burt 5,944 15,607Butler 6,371 16,268Cass 5,944 15,607Cedar 6,371 16,268Chase 7,612 18,397Cherry 7,612 18,397Cheyenne 7,612 18,397Clay 6,371 16,268Colfax 6,371 16,268Cuming 6,371 16,268Custer 6,371 16,268Dakota 6,371 16,268Dawes 7,612 18,397Dawson 6,371 16,268Deuel 7,612 18,397Dixon 6,371 16,268

Dodge 5,944 15,607Douglas 5,944 15,607Dundy 7,612 18,397Fillmore 6,164 17,146Franklin 6,371 16,268Frontier 7,612 18,397Furnas 6,371 16,268Gage 6,164 17,146Garden 7,612 18,397Garfield 6,371 16,268Gosper 6,371 16,268Grant 7,612 18,397Greeley 6,371 16,268Hall 6,371 16,268Hamilton 6,371 16,268Harlan 6,371 16,268Hayes 7,612 18,397Hitchcock 7,612 18,397Holt 6,371 16,268Hooker 7,612 18,397Howard 6,371 16,268Jefferson 6,164 17,146Johnson 6,164 17,146Kearney 6,371 16,268Keith 7,612 18,397Keya Paha 6,371 16,268Kimball 7,612 18,397Knox 6,371 16,268Lancaster 6,164 17,146Lincoln 7,612 18,397Logan 7,612 18,397Loup 6,371 16,268Madison 6,371 16,268McPherson 7,612 18,397Merrick 6,371 16,268Morrill 7,612 18,397Nance 6,371 16,268Nemaha 6,164 17,146Nuckolls 6,371 16,268Otoe 6,164 17,146Pawnee 6,164 17,146Perkins 7,612 18,397Phelps 6,371 16,268Pierce 6,371 16,268Platte 6,371 16,268Polk 6,371 16,268Red Willow 7,612 18,397Richardson 6,164 17,146Rock 6,371 16,268Saline 6,164 17,146Sarpy 5,944 15,607Saunders 5,944 15,607Scotts Bluff 7,612 18,397

Seward 6,164 17,146Sheridan 7,612 18,397Sherman 6,371 16,268Sioux 7,612 18,397Stanton 6,371 16,268Thayer 6,164 17,146Thomas 7,612 18,397Thurston 5,944 15,607Valley 6,371 16,268Washington 5,944 15,607Wayne 6,371 16,268Webster 6,371 16,268Wheeler 6,371 16,268York 6,164 17,146

Nevada

CountyEmployee-Only


Carson City 6,236 14,551Churchill 7,586 17,920Clark 6,048 14,672Douglas 6,236 14,551Elko 7,586 17,920Esmeralda 7,586 17,920Eureka 7,586 17,920Humboldt 7,586 17,920Lander 7,586 17,920Lincoln 7,586 17,920Lyon 6,236 14,551Mineral 7,586 17,920Nye 6,048 14,672Pershing 7,586 17,920Storey 6,236 14,551Washoe 6,501 16,002White Pine 7,586 17,920

New Hampshire

CountyEmployee-Only


All 7,363 19,424

New Jersey

CountyEmployee-Only


All 7,632 19,355

New Mexico

CountyEmployee-Only


Bernalillo 6,433 17,252Catron 6,834 19,377Chaves 6,834 19,377Cibola 6,834 19,377



Colfax 6,834 19,377Curry 6,834 19,377De Baca 6,834 19,377Dona Ana 6,860 17,651Eddy 6,834 19,377Grant 6,834 19,377Guadalupe 6,834 19,377Harding 6,834 19,377Hidalgo 6,834 19,377Lea 6,834 19,377Lincoln 6,834 19,377Los Alamos 6,834 19,377Luna 6,834 19,377McKinley 6,834 19,377Mora 6,834 19,377Otero 6,834 19,377Quay 6,834 19,377Rio Arriba 6,834 19,377Roosevelt 6,834 19,377San Juan 6,750 18,216San Miguel 6,834 19,377Sandoval 6,433 17,252Santa Fe 6,155 17,379Sierra 6,834 19,377Socorro 6,834 19,377Taos 6,834 19,377Torrance 6,433 17,252Union 6,834 19,377Valencia 6,433 17,252

New York

CountyEmployee-Only


Albany 6,971 17,662Allegany 5,704 16,154Bronx 7,839 23,291Broome 6,265 17,359Cattaraugus 5,704 16,154Cayuga 6,265 17,359Chautauqua 5,704 16,154Chemung 6,265 17,359Chenango 6,450 17,120Clinton 6,450 17,120Columbia 6,971 17,662Cortland 6,265 17,359Delaware 6,677 17,568Dutchess 6,677 17,568Erie 5,704 16,154Essex 6,450 17,120Franklin 6,450 17,120Fulton 6,971 17,662Genesee 5,704 16,154Greene 6,971 17,662

Hamilton 6,450 17,120Herkimer 6,450 17,120Jefferson 6,450 17,120Kings 7,839 23,291Lewis 6,450 17,120Livingston 5,413 14,888Madison 6,450 17,120Monroe 5,413 14,888Montgomery 6,971 17,662Nassau 7,535 21,531New York 7,839 23,291Niagara 5,704 16,154Oneida 6,450 17,120Onondaga 6,265 17,359Ontario 5,413 14,888Orange 6,677 17,568Orleans 5,704 16,154Oswego 6,450 17,120Otsego 6,450 17,120Putnam 6,677 17,568Queens 7,839 23,291Rensselaer 6,971 17,662Richmond 7,839 23,291Rockland 7,839 23,291Saratoga 6,971 17,662Schenectady 6,971 17,662Schoharie 6,971 17,662Schuyler 6,265 17,359Seneca 5,413 14,888St. Lawrence 6,450 17,120Steuben 6,265 17,359Suffolk 7,535 21,531Sullivan 6,677 17,568Tioga 6,265 17,359Tompkins 6,265 17,359Ulster 6,677 17,568Warren 6,971 17,662Washington 6,971 17,662Wayne 5,413 14,888Westchester 7,839 23,291Wyoming 5,704 16,154Yates 5,413 14,888

North Carolina

CountyEmployee-Only


Alamance 6,291 15,459Alexander 6,177 17,376Alleghany 7,573 20,171Anson 6,083 17,324Ashe 7,573 20,171Avery 6,067 15,600Beaufort 6,128 14,519

Bertie 7,216 19,046Bladen 6,023 19,058Brunswick 6,642 17,931Buncombe 6,067 15,600Burke 6,177 17,376Cabarrus 6,083 17,324Caldwell 6,177 17,376Camden 7,216 19,046Carteret 6,128 14,519Caswell 6,291 15,459Catawba 6,177 17,376Chatham 6,291 15,459Cherokee 6,067 15,600Chowan 7,216 19,046Clay 6,067 15,600Cleveland 6,055 15,740Columbus 6,642 17,931Craven 6,128 14,519Cumberland 6,023 19,058Currituck 7,216 19,046Dare 6,128 14,519Davidson 5,946 16,104Davie 5,946 16,104Duplin 6,642 17,931Durham 6,291 15,459Edgecombe 6,238 20,565Forsyth 5,946 16,104Franklin 6,343 18,229Gaston 6,055 15,740Gates 7,216 19,046Graham 6,067 15,600Granville 5,574 14,369Greene 6,238 20,565Guilford 6,662 16,954Halifax 7,216 19,046Harnett 6,023 19,058Haywood 6,067 15,600Henderson 6,067 15,600Hertford 7,216 19,046Hoke 6,023 19,058Hyde 6,128 14,519Iredell 6,177 17,376Jackson 6,067 15,600Johnston 6,343 18,229Jones 6,128 14,519Lee 6,291 15,459Lenoir 6,128 14,519Lincoln 6,055 15,740Macon 6,067 15,600Madison 6,067 15,600Martin 7,216 19,046McDowell 6,067 15,600Mecklenburg 6,083 17,324



Mitchell 6,067 15,600Montgomery 6,207 14,116Moore 6,207 14,116Nash 6,238 20,565New Hanover 6,642 17,931Northampton 7,216 19,046Onslow 6,642 17,931Orange 6,291 15,459Pamlico 6,128 14,519Pasquotank 7,216 19,046Pender 6,642 17,931Perquimans 7,216 19,046Person 6,291 15,459Pitt 6,238 20,565Polk 6,067 15,600Randolph 6,662 16,954Richmond 6,023 19,058Robeson 6,023 19,058Rockingham 6,662 16,954Rowan 6,083 17,324Rutherford 6,067 15,600Sampson 6,023 19,058Scotland 6,023 19,058Stanly 6,083 17,324Stokes 5,946 16,104Surry 5,946 16,104Swain 6,067 15,600Transylvania 6,067 15,600Tyrrell 6,128 14,519Union 6,083 17,324Vance 5,574 14,369Wake 6,343 18,229Warren 5,574 14,369Washington 6,128 14,519Watauga 7,573 20,171Wayne 6,238 20,565Wilkes 7,573 20,171Wilson 6,238 20,565Yadkin 5,946 16,104Yancey 6,067 15,600

North Dakota

CountyEmployee-Only


Adams 7,030 17,297Barnes 7,030 17,297Benson 7,030 17,297Billings 7,030 17,297Bottineau 7,030 17,297Bowman 7,030 17,297Burke 7,030 17,297Burleigh 5,944 16,471Cass 6,347 16,007

Cavalier 7,030 17,297Dickey 7,030 17,297Divide 7,030 17,297Dunn 7,030 17,297Eddy 7,030 17,297Emmons 7,030 17,297Foster 7,030 17,297Golden Valley 7,030 17,297Grand Forks 6,243 15,522Grant 7,030 17,297Griggs 7,030 17,297Hettinger 7,030 17,297Kidder 7,030 17,297La Moure 7,030 17,297Logan 7,030 17,297McHenry 7,030 17,297McIntosh 7,030 17,297McKenzie 7,030 17,297McLean 7,030 17,297Mercer 7,030 17,297Morton 5,944 16,471Mountrail 7,030 17,297Nelson 7,030 17,297Oliver 7,030 17,297Pembina 7,030 17,297Pierce 7,030 17,297Ramsey 7,030 17,297Ransom 7,030 17,297Renville 7,030 17,297Richland 7,030 17,297Rolette 7,030 17,297Sargent 7,030 17,297Sheridan 7,030 17,297Sioux 7,030 17,297Slope 7,030 17,297Stark 7,030 17,297Steele 7,030 17,297Stutsman 7,030 17,297Towner 7,030 17,297Traill 7,030 17,297Walsh 7,030 17,297Ward 7,030 17,297Wells 7,030 17,297Williams 7,030 17,297

Ohio

CountyEmployee-Only


Adams 7,363 17,363Allen 7,480 16,162Ashland 6,887 16,343Ashtabula 7,530 18,227Athens 6,280 15,527

Auglaize 7,480 16,162Belmont 7,496 19,458Brown 7,363 17,363Butler 6,812 16,369Carroll 7,521 18,214Champaign 6,576 18,414Clark 6,576 18,414Clermont 7,363 17,363Clinton 7,363 17,363Columbiana 7,489 19,976Coshocton 7,496 19,458Crawford 7,128 18,124Cuyahoga 7,530 18,227Darke 6,576 18,414Defiance 7,749 17,269Delaware 6,996 19,040Erie 7,709 18,253Fairfield 6,996 19,040Fayette 6,996 19,040Franklin 6,996 19,040Fulton 7,749 17,269Gallia 8,906 20,656Geauga 7,530 18,227Greene 6,576 18,414Guernsey 7,496 19,458Hamilton 6,812 16,369Hancock 7,480 16,162Hardin 7,480 16,162Harrison 7,496 19,458Henry 7,749 17,269Highland 7,363 17,363Hocking 6,280 15,527Holmes 5,810 15,434Huron 7,709 18,253Jackson 8,906 20,656Jefferson 7,496 19,458Knox 6,996 19,040Lake 7,530 18,227Lawrence 8,906 20,656Licking 6,996 19,040Logan 6,996 19,040Lorain 7,530 18,227Lucas 7,749 17,269Madison 6,996 19,040Mahoning 7,489 19,976Marion 7,654 18,142Medina 6,887 16,343Meigs 6,280 15,527Mercer 7,480 16,162Miami 6,576 18,414Monroe 7,496 19,458Montgomery 6,576 18,414Morgan 7,496 19,458



Morrow 7,654 18,142Muskingum 7,496 19,458Noble 7,496 19,458Ottawa 7,709 18,253Paulding 7,480 16,162Perry 7,496 19,458Pickaway 6,996 19,040Pike 8,906 20,656Portage 6,887 16,343Preble 6,576 18,414Putnam 7,480 16,162Richland 7,128 18,124Ross 8,906 20,656Sandusky 7,709 18,253Scioto 8,906 20,656Seneca 7,709 18,253Shelby 6,576 18,414Stark 7,521 18,214Summit 6,887 16,343Trumbull 7,489 19,976Tuscarawas 7,496 19,458Union 6,996 19,040Van Wert 7,480 16,162Vinton 8,906 20,656Warren 6,812 16,369Washington 6,280 15,527Wayne 5,810 15,434Williams 7,749 17,269Wood 7,749 17,269Wyandot 7,709 18,253

Oklahoma

CountyEmployee-Only


Adair 6,190 16,263Alfalfa 6,190 16,263Atoka 6,190 16,263Beaver 6,190 16,263Beckham 6,190 16,263Blaine 6,190 16,263Bryan 6,190 16,263Caddo 6,190 16,263Canadian 6,540 16,385Carter 6,190 16,263Cherokee 6,190 16,263Choctaw 6,190 16,263Cimarron 6,190 16,263Cleveland 6,540 16,385Coal 6,190 16,263Comanche 6,039 14,562Cotton 6,190 16,263Craig 6,190 16,263Creek 6,499 16,138

Custer 6,190 16,263Delaware 6,190 16,263Dewey 6,190 16,263Ellis 6,190 16,263Garfield 6,190 16,263Garvin 6,190 16,263Grady 6,540 16,385Grant 6,190 16,263Greer 6,190 16,263Harmon 6,190 16,263Harper 6,190 16,263Haskell 6,190 16,263Hughes 6,190 16,263Jackson 6,190 16,263Jefferson 6,190 16,263Johnston 6,190 16,263Kay 6,190 16,263Kingfisher 6,190 16,263Kiowa 6,190 16,263Latimer 6,190 16,263Le Flore 5,655 14,002Lincoln 6,540 16,385Logan 6,540 16,385Love 6,190 16,263Major 6,190 16,263Marshall 6,190 16,263Mayes 6,190 16,263McClain 6,540 16,385McCurtain 6,190 16,263McIntosh 6,190 16,263Murray 6,190 16,263Muskogee 6,190 16,263Noble 6,190 16,263Nowata 6,190 16,263Okfuskee 6,190 16,263Oklahoma 6,540 16,385Okmulgee 6,499 16,138Osage 6,499 16,138Ottawa 6,190 16,263Pawnee 6,499 16,138Payne 6,190 16,263Pittsburg 6,190 16,263Pontotoc 6,190 16,263Pottawatomie 6,190 16,263Pushmataha 6,190 16,263Roger Mills 6,190 16,263Rogers 6,499 16,138Seminole 6,190 16,263Sequoyah 5,655 14,002Stephens 6,190 16,263Texas 6,190 16,263Tillman 6,190 16,263Tulsa 6,499 16,138

Wagoner 6,499 16,138Washington 6,190 16,263Washita 6,190 16,263Woods 6,190 16,263Woodward 6,190 16,263

Oregon

CountyEmployee-Only


Baker 6,873 14,004Benton 6,155 18,234Clackamas 6,401 16,495Clatsop 7,722 16,661Columbia 7,722 16,661Coos 7,722 16,661Crook 6,873 14,004Curry 7,722 16,661Deschutes 6,083 14,711Douglas 6,534 15,058Gilliam 6,873 14,004Grant 6,873 14,004Harney 6,873 14,004Hood River 6,873 14,004Jackson 6,534 15,058Jefferson 6,873 14,004Josephine 6,534 15,058Klamath 6,083 14,711Lake 6,083 14,711Lane 6,155 18,234Lincoln 7,722 16,661Linn 6,155 18,234Malheur 6,873 14,004Marion 6,316 15,761Morrow 6,873 14,004Multnomah 6,401 16,495Polk 6,316 15,761Sherman 6,873 14,004Tillamook 7,722 16,661Umatilla 6,873 14,004Union 6,873 14,004Wallowa 6,873 14,004Wasco 6,873 14,004Washington 6,401 16,495Wheeler 6,873 14,004Yamhill 6,401 16,495

Pennsylvania

CountyEmployee-Only


Adams 6,715 17,746Allegheny 6,766 17,502Armstrong 6,766 17,502Beaver 6,766 17,502



Bedford 6,932 16,622Berks 6,715 17,746Blair 6,932 16,622Bradford 7,282 18,425Bucks 7,839 19,987Butler 6,766 17,502Cambria 6,932 16,622Cameron 6,783 17,813Carbon 7,282 18,425Centre 7,272 17,763Chester 7,839 19,987Clarion 5,642 14,336Clearfield 6,932 16,622Clinton 7,282 18,425Columbia 7,272 17,763Crawford 5,642 14,336Cumberland 6,997 18,096Dauphin 6,997 18,096Delaware 7,839 19,987Elk 6,783 17,813Erie 5,642 14,336Fayette 6,766 17,502Forest 5,642 14,336Franklin 6,997 18,096Fulton 6,997 18,096Greene 6,766 17,502Huntingdon 6,932 16,622Indiana 6,766 17,502Jefferson 6,932 16,622Juniata 6,997 18,096Lackawanna 7,282 18,425Lancaster 6,715 17,746Lawrence 6,766 17,502Lebanon 6,997 18,096Lehigh 7,272 17,763Luzerne 7,282 18,425Lycoming 7,282 18,425McKean 5,642 14,336Mercer 5,642 14,336Mifflin 7,272 17,763Monroe 7,282 18,425Montgomery 7,839 19,987Montour 7,272 17,763Northampton 7,272 17,763Northumberland 7,272 17,763Perry 6,997 18,096Philadelphia 7,839 19,987Pike 7,282 18,425Potter 6,783 17,813Schuylkill 7,272 17,763Snyder 7,272 17,763Somerset 6,932 16,622Sullivan 7,282 18,425

Susquehanna 7,282 18,425Tioga 7,282 18,425Union 7,272 17,763Venango 5,642 14,336Warren 5,642 14,336Washington 6,766 17,502Wayne 7,282 18,425Westmoreland 6,766 17,502Wyoming 7,282 18,425York 6,715 17,746

Rhode Island

CountyEmployee-Only


All 7,009 19,512

South Carolina

CountyEmployee-Only


Abbeville 6,937 18,479Aiken 6,117 14,182Allendale 6,207 16,648Anderson 7,072 18,045Bamberg 5,453 15,607Barnwell 5,417 15,371Beaufort 6,876 16,040Berkeley 6,494 19,824Calhoun 5,641 15,642Charleston 6,104 16,556Cherokee 5,861 15,821Chester 6,690 17,240Chesterfield 6,121 16,963Clarendon 5,288 17,413Colleton 6,048 15,837Darlington 7,418 17,664Dillon 6,435 16,280Dorchester 7,056 14,681Edgefield 5,360 15,777Fairfield 6,380 17,156Florence 6,547 17,021Georgetown 6,771 16,905Greenville 6,183 16,725Greenwood 5,526 15,855Hampton 6,829 17,362Horry 6,623 15,869Jasper 6,165 15,582Kershaw 7,411 18,250Lancaster 6,894 16,792Laurens 6,269 16,138Lee 6,062 16,439Lexington 6,284 18,834Marion 7,353 18,141Marlboro 6,555 16,871

McCormick 7,551 18,307Newberry 7,334 17,732Oconee 7,338 18,039Orangeburg 6,893 20,724Pickens 6,171 16,105Richland 6,053 18,595Saluda 7,316 17,780Spartanburg 5,425 15,339Sumter 6,464 17,850Union 5,364 15,558Williamsburg 6,083 17,110York 6,594 16,640

South Dakota

CountyEmployee-Only


Aurora 6,518 16,606Beadle 6,163 16,963Bennett 6,264 16,546Bon Homme 6,518 16,606Brookings 6,163 16,963Brown 6,163 16,963Brule 6,518 16,606Buffalo 6,518 16,606Butte 6,264 16,546Campbell 6,163 16,963Charles Mix 6,518 16,606Clark 6,163 16,963Clay 6,104 17,502Codington 6,163 16,963Corson 6,264 16,546Custer 6,264 16,546Davison 6,518 16,606Day 6,163 16,963Deuel 6,163 16,963Dewey 6,264 16,546Douglas 6,518 16,606Edmunds 6,163 16,963Fall River 6,264 16,546Faulk 6,163 16,963Grant 6,163 16,963Gregory 6,264 16,546Haakon 6,264 16,546Hamlin 6,163 16,963Hand 6,518 16,606Hanson 6,518 16,606Harding 6,264 16,546Hughes 6,518 16,606Hutchinson 6,518 16,606Hyde 6,518 16,606Jackson 6,264 16,546Jerauld 6,518 16,606Jones 6,264 16,546



Kingsbury 6,163 16,963Lake 6,104 17,502Lawrence 6,264 16,546Lincoln 6,104 17,502Lyman 6,264 16,546Marshall 6,163 16,963McCook 6,104 17,502McPherson 6,163 16,963Meade 6,264 16,546Mellette 6,264 16,546Miner 6,518 16,606Minnehaha 6,104 17,502Moody 6,104 17,502Pennington 6,264 16,546Perkins 6,264 16,546Potter 6,163 16,963Roberts 6,163 16,963Sanborn 6,518 16,606Shannon 6,264 16,546Spink 6,163 16,963Stanley 6,264 16,546Sully 6,518 16,606Todd 6,264 16,546Tripp 6,264 16,546Turner 6,104 17,502Union 6,104 17,502Walworth 6,163 16,963Yankton 6,518 16,606Ziebach 6,264 16,546

Tennessee

CountyEmployee-Only


Anderson 5,151 13,797Bedford 5,529 12,700Benton 5,004 16,951Bledsoe 6,003 14,364Blount 5,151 13,797Bradley 6,003 14,364Campbell 5,151 13,797Cannon 5,032 13,081Carroll 5,004 16,951Carter 5,214 15,105Cheatham 5,459 13,902Chester 5,004 16,951Claiborne 5,151 13,797Clay 5,032 13,081Cocke 5,151 13,797Coffee 5,529 12,700Crockett 5,004 16,951Cumberland 5,032 13,081Davidson 5,459 13,902Decatur 5,004 16,951

DeKalb 5,032 13,081Dickson 5,529 12,700Dyer 5,004 16,951Fayette 5,491 13,136Fentress 5,032 13,081Franklin 6,003 14,364Gibson 5,004 16,951Giles 5,529 12,700Grainger 5,151 13,797Greene 5,214 15,105Grundy 6,003 14,364Hamblen 5,151 13,797Hamilton 6,003 14,364Hancock 5,214 15,105Hardeman 5,004 16,951Hardin 5,004 16,951Hawkins 5,214 15,105Haywood 5,491 13,136Henderson 5,004 16,951Henry 5,004 16,951Hickman 5,529 12,700Houston 5,529 12,700Humphreys 5,529 12,700Jackson 5,032 13,081Jefferson 5,151 13,797Johnson 5,214 15,105Knox 5,151 13,797Lake 5,004 16,951Lauderdale 5,491 13,136Lawrence 5,529 12,700Lewis 5,529 12,700Lincoln 5,529 12,700Loudon 5,151 13,797Macon 5,032 13,081Madison 5,004 16,951Marion 6,003 14,364Marshall 5,529 12,700Maury 5,529 12,700McMinn 6,003 14,364McNairy 5,004 16,951Meigs 6,003 14,364Monroe 5,151 13,797Montgomery 5,459 13,902Moore 5,529 12,700Morgan 5,151 13,797Obion 5,004 16,951Overton 5,032 13,081Perry 5,529 12,700Pickett 5,032 13,081Polk 6,003 14,364Putnam 5,032 13,081Rhea 6,003 14,364Roane 5,151 13,797

Robertson 5,459 13,902Rutherford 5,459 13,902Scott 5,151 13,797Sequatchie 6,003 14,364Sevier 5,151 13,797Shelby 5,491 13,136Smith 5,032 13,081Stewart 5,529 12,700Sullivan 5,214 15,105Sumner 5,459 13,902Tipton 5,491 13,136Trousdale 5,459 13,902Unicoi 5,214 15,105Union 5,151 13,797Van Buren 5,032 13,081Warren 5,032 13,081Washington 5,214 15,105Wayne 5,529 12,700Weakley 5,004 16,951White 5,032 13,081Williamson 5,459 13,902Wilson 5,459 13,902

Texas

CountyEmployee-Only


Anderson 7,421 16,249Andrews 7,421 16,249Angelina 7,421 16,249Aransas 5,649 16,677Archer 8,349 16,667Armstrong 7,515 16,719Atascosa 5,437 14,188Austin 6,665 19,326Bailey 7,421 16,249Bandera 5,437 14,188Bastrop 5,781 16,200Baylor 7,421 16,249Bee 7,421 16,249Bell 6,560 16,416Bexar 5,437 14,188Blanco 7,421 16,249Borden 7,421 16,249Bosque 7,421 16,249Bowie 5,450 14,063Brazoria 6,665 19,326Brazos 5,510 15,125Brewster 7,421 16,249Briscoe 7,421 16,249Brooks 7,421 16,249Brown 7,421 16,249Burleson 5,510 15,125Burnet 7,421 16,249



Caldwell 5,781 16,200Calhoun 5,501 15,732Callahan 7,106 16,443Cameron 6,716 12,301Camp 7,421 16,249Carson 7,515 16,719Cass 7,421 16,249Castro 7,421 16,249Chambers 6,665 19,326Cherokee 7,421 16,249Childress 7,421 16,249Clay 8,349 16,667Cochran 7,421 16,249Coke 7,421 16,249Coleman 7,421 16,249Collin 6,518 16,750Collingsworth 7,421 16,249Colorado 7,421 16,249Comal 5,437 14,188Comanche 7,421 16,249Concho 7,421 16,249Cooke 7,421 16,249Coryell 6,560 16,416Cottle 7,421 16,249Crane 7,421 16,249Crockett 7,421 16,249Crosby 5,195 14,808Culberson 7,421 16,249Dallam 7,421 16,249Dallas 6,518 16,750Dawson 7,421 16,249Deaf Smith 7,421 16,249Delta 6,518 16,750Denton 6,518 16,750DeWitt 7,421 16,249Dickens 7,421 16,249Dimmit 7,421 16,249Donley 7,421 16,249Duval 7,421 16,249Eastland 7,421 16,249Ector 8,055 18,635Edwards 7,421 16,249El Paso 5,982 14,595Ellis 6,518 16,750Erath 7,421 16,249Falls 7,421 16,249Fannin 7,421 16,249Fayette 7,421 16,249Fisher 7,421 16,249Floyd 7,421 16,249Foard 7,421 16,249Fort Bend 6,665 19,326Franklin 7,421 16,249

Freestone 7,421 16,249Frio 7,421 16,249Gaines 7,421 16,249Galveston 6,665 19,326Garza 7,421 16,249Gillespie 7,421 16,249Glasscock 7,421 16,249Goliad 5,501 15,732Gonzales 7,421 16,249Gray 7,421 16,249Grayson 7,707 15,650Gregg 6,073 18,134Grimes 7,421 16,249Guadalupe 5,437 14,188Hale 7,421 16,249Hall 7,421 16,249Hamilton 7,421 16,249Hansford 7,421 16,249Hardeman 7,421 16,249Hardin 7,483 17,494Harris 6,665 19,326Harrison 7,421 16,249Hartley 7,421 16,249Haskell 7,421 16,249Hays 5,781 16,200Hemphill 7,421 16,249Henderson 7,421 16,249Hidalgo 5,702 14,248Hill 7,421 16,249Hockley 7,421 16,249Hood 7,421 16,249Hopkins 7,421 16,249Houston 7,421 16,249Howard 7,421 16,249Hudspeth 7,421 16,249Hunt 6,518 16,750Hutchinson 7,421 16,249Irion 5,414 14,408Jack 7,421 16,249Jackson 7,421 16,249Jasper 7,421 16,249Jeff Davis 7,421 16,249Jefferson 7,483 17,494Jim Hogg 7,421 16,249Jim Wells 7,421 16,249Johnson 6,518 16,750Jones 7,106 16,443Karnes 7,421 16,249Kaufman 6,518 16,750Kendall 5,437 14,188Kenedy 7,421 16,249Kent 7,421 16,249Kerr 7,421 16,249

Kimble 7,421 16,249King 7,421 16,249Kinney 7,421 16,249Kleberg 7,421 16,249Knox 7,421 16,249Lamar 7,421 16,249Lamb 7,421 16,249Lampasas 6,560 16,416LaSalle 7,421 16,249Lavaca 7,421 16,249Lee 7,421 16,249Leon 7,421 16,249Liberty 6,665 19,326Limestone 7,421 16,249Lipscomb 7,421 16,249Live Oak 7,421 16,249Llano 7,421 16,249Loving 7,421 16,249Lubbock 5,195 14,808Lynn 7,421 16,249Madison 7,421 16,249Marion 7,421 16,249Martin 7,421 16,249Mason 7,421 16,249Matagorda 7,421 16,249Maverick 7,421 16,249McCulloch 7,421 16,249McLennan 5,096 12,301McMullen 7,421 16,249Medina 5,437 14,188Menard 7,421 16,249Midland 6,019 14,806Milam 7,421 16,249Mills 7,421 16,249Mitchell 7,421 16,249Montague 7,421 16,249Montgomery 6,665 19,326Moore 7,421 16,249Morris 7,421 16,249Motley 7,421 16,249Nacogdoches 7,421 16,249Navarro 7,421 16,249Newton 7,421 16,249Nolan 7,421 16,249Nueces 5,649 16,677Ochiltree 7,421 16,249Oldham 7,421 16,249Orange 7,483 17,494Palo Pinto 7,421 16,249Panola 7,421 16,249Parker 6,518 16,750Parmer 7,421 16,249Pecos 7,421 16,249



Polk 7,421 16,249Potter 7,515 16,719Presidio 7,421 16,249Rains 7,421 16,249Randall 7,515 16,719Reagan 7,421 16,249Real 7,421 16,249Red River 7,421 16,249Reeves 7,421 16,249Refugio 7,421 16,249Roberts 7,421 16,249Robertson 5,510 15,125Rockwall 6,518 16,750Runnels 7,421 16,249Rusk 6,073 18,134Sabine 7,421 16,249San Augustine 7,421 16,249San Jacinto 6,665 19,326San Patricio 5,649 16,677San Saba 7,421 16,249Schleicher 7,421 16,249Scurry 7,421 16,249Shackelford 7,421 16,249Shelby 7,421 16,249Sherman 7,421 16,249Smith 6,387 18,155Somervell 7,421 16,249Starr 7,421 16,249Stephens 7,421 16,249Sterling 7,421 16,249Stonewall 7,421 16,249Sutton 7,421 16,249Swisher 7,421 16,249Tarrant 6,518 16,750Taylor 7,106 16,443Terrell 7,421 16,249Terry 7,421 16,249Throckmorton 7,421 16,249Titus 7,421 16,249Tom Green 5,414 14,408Travis 5,781 16,200Trinity 7,421 16,249Tyler 7,421 16,249Upshur 6,073 18,134Upton 7,421 16,249Uvalde 7,421 16,249Val Verde 7,421 16,249Van Zandt 7,421 16,249Victoria 5,501 15,732Walker 7,421 16,249Waller 6,665 19,326Ward 7,421 16,249Washington 7,421 16,249

Webb 6,623 18,329Wharton 7,421 16,249Wheeler 7,421 16,249Wichita 8,349 16,667Wilbarger 7,421 16,249Willacy 7,421 16,249Williamson 5,781 16,200Wilson 5,437 14,188Winkler 7,421 16,249Wise 6,518 16,750Wood 7,421 16,249Yoakum 7,421 16,249Young 7,421 16,249Zapata 7,421 16,249Zavala 7,421 16,249

Utah

CountyEmployee-Only


Beaver 6,852 18,976Box Elder 6,057 15,737Cache 6,974 16,940Carbon 6,852 18,976Daggett 6,852 18,976Davis 5,884 16,949Duchesne 6,852 18,976Emery 6,852 18,976Garfield 6,852 18,976Grand 6,852 18,976Iron 7,759 16,605Juab 6,852 18,976Kane 6,852 18,976Millard 6,852 18,976Morgan 6,057 15,737Piute 6,852 18,976Rich 6,974 16,940Salt Lake 5,884 16,949San Juan 6,852 18,976Sanpete 6,852 18,976Sevier 6,852 18,976Summit 5,884 16,949Tooele 5,884 16,949Uintah 6,852 18,976Utah 5,501 15,967Wasatch 5,884 16,949Washington 7,759 16,605Wayne 6,852 18,976Weber 6,057 15,737

Vermont

CountyEmployee-Only


All 6,408 17,080

Virginia

CountyEmployee-Only


Accomack 5,731 15,557Albemarle 5,503 15,071Alexandria City 6,924 18,884Alleghany 5,731 15,557Amelia 6,243 16,308Amherst 5,519 15,132Appomattox 5,519 15,132Arlington 6,924 18,884Augusta 5,731 15,557Bath 5,731 15,557Bedford 5,519 15,132Bedford City 5,519 15,132Bland 5,731 15,557Botetourt 5,948 17,326Bristol City 6,831 14,350Brunswick 5,731 15,557Buchanan 5,731 15,557Buckingham 5,731 15,557Buena Vista City 5,731 15,557Campbell 5,519 15,132Caroline 6,243 16,308Carroll 5,731 15,557Charles City 6,243 16,308Charlotte 5,731 15,557Charlottesville City 5,503 15,071Chesapeake City 6,718 16,597Chesterfield 6,243 16,308Clarke 6,924 18,884Colonial Heights City 6,243 16,308Covington City 5,731 15,557Craig 5,948 17,326Culpeper 5,731 15,557Cumberland 6,243 16,308Danville City 6,835 15,325Dickenson 5,731 15,557Dinwiddie 6,243 16,308Emporia City 5,731 15,557Essex 5,731 15,557Fairfax 6,924 18,884Fairfax City 6,924 18,884Falls Church City 6,924 18,884Fauquier 6,924 18,884Floyd 5,731 15,557Fluvanna 5,503 15,071Franklin 5,948 17,326Franklin City 5,731 15,557Frederick 5,532 14,279Fredericksburg City 6,924 18,884Galax City 5,731 15,557Giles 5,548 15,322



Gloucester 6,718 16,597Goochland 6,243 16,308Grayson 5,731 15,557Greene 5,503 15,071Greensville 5,731 15,557Halifax 5,731 15,557Hampton City 6,718 16,597Hanover 6,243 16,308Harrisonburg City 5,092 17,255Henrico 6,243 16,308Henry 5,731 15,557Highland 5,731 15,557Hopewell City 6,243 16,308Isle of Wight 6,718 16,597James City 6,718 16,597King and Queen 6,243 16,308King George 5,731 15,557King William 6,243 16,308Lancaster 5,731 15,557Lee 5,731 15,557Lexington City 5,731 15,557Loudoun 6,924 18,884Louisa 6,243 16,308Lunenburg 5,731 15,557Lynchburg City 5,519 15,132Madison 5,731 15,557Manassas City 6,924 18,884Manassas Park City 6,924 18,884Martinsville City 5,731 15,557Mathews 6,718 16,597Mecklenburg 5,731 15,557Middlesex 5,731 15,557Montgomery 5,548 15,322Nelson 5,503 15,071New Kent 6,243 16,308Newport News City 6,718 16,597Norfolk City 6,718 16,597Northampton 5,731 15,557Northumberland 5,731 15,557Norton City 5,731 15,557Nottoway 5,731 15,557Orange 5,731 15,557Page 5,731 15,557Patrick 5,731 15,557Petersburg City 6,243 16,308Pittsylvania 6,835 15,325Poquoson 6,718 16,597Portsmouth City 6,718 16,597Powhatan 6,243 16,308Prince Edward 5,731 15,557Prince George 6,243 16,308Prince William 6,924 18,884Pulaski 5,548 15,322

Radford City 5,548 15,322Rappahannock 5,731 15,557Richmond 5,731 15,557Richmond City 6,243 16,308Roanoke 5,948 17,326Roanoke City 5,948 17,326Rockbridge 5,731 15,557Rockingham 5,092 17,255Russell 5,731 15,557Salem City 5,948 17,326Scott 6,831 14,350Shenandoah 5,731 15,557Smyth 5,731 15,557Southampton 5,731 15,557Spotsylvania 6,924 18,884Stafford 6,924 18,884Staunton City 5,731 15,557Suffolk City 6,718 16,597Surry 6,718 16,597Sussex 6,243 16,308Tazewell 5,731 15,557Virginia Beach City 6,718 16,597Warren 6,924 18,884Washington 6,831 14,350Waynesboro City 5,731 15,557Westmoreland 5,731 15,557Williamsburg City 6,718 16,597Winchester City 5,532 14,279Wise 5,731 15,557Wythe 5,731 15,557York 6,718 16,597

Washington

CountyEmployee-Only


Adams 6,107 16,053Asotin 6,107 16,053Benton 6,107 16,053Chelan 6,107 16,053Clallam 6,527 16,846Clark 6,381 17,857Columbia 6,107 16,053Cowlitz 6,527 16,846Douglas 6,107 16,053Ferry 5,603 14,976Franklin 6,107 16,053Garfield 6,107 16,053Grant 6,107 16,053Grays Harbor 6,527 16,846Island 6,527 16,846Jefferson 6,527 16,846King 6,470 17,962Kitsap 6,527 16,846

Kittitas 6,107 16,053Klickitat 6,381 17,857Lewis 6,527 16,846Lincoln 5,603 14,976Mason 6,527 16,846Okanogan 6,107 16,053Pacific 6,527 16,846Pend Oreille 5,603 14,976Pierce 6,527 16,846San Juan 6,527 16,846Skagit 6,527 16,846Skamania 6,381 17,857Snohomish 6,527 16,846Spokane 5,603 14,976Stevens 5,603 14,976Thurston 6,527 16,846Wahkiakum 6,527 16,846Walla Walla 6,107 16,053Whatcom 6,527 16,846Whitman 6,107 16,053Yakima 6,107 16,053

West Virginia

CountyEmployee-Only


Barbour 7,346 16,359Berkeley 6,272 17,901Boone 6,925 18,623Braxton 7,267 20,572Brooke 6,313 17,672Cabell 6,855 18,411Calhoun 7,267 20,572Clay 7,267 20,572Doddridge 6,706 17,518Fayette 7,267 20,572Gilmer 6,706 17,518Grant 6,607 16,639Greenbrier 7,267 20,572Hampshire 6,607 16,639Hancock 6,313 17,672Hardy 6,607 16,639Harrison 7,346 16,359Jackson 8,485 17,032Jefferson 6,272 17,901Kanawha 7,292 17,554Lewis 6,706 17,518Lincoln 6,925 18,623Logan 6,925 18,623Marion 6,706 17,518Marshall 6,313 17,672Mason 6,855 18,411McDowell 6,925 18,623Mercer 7,158 19,408



Mineral 6,607 16,639Mingo 6,925 18,623Monongalia 6,706 17,518Monroe 7,158 19,408Morgan 6,607 16,639Nicholas 7,267 20,572Ohio 6,313 17,672Pendleton 6,607 16,639Pleasants 8,485 17,032Pocahontas 7,346 16,359Preston 7,346 16,359Putnam 6,855 18,411Raleigh 7,158 19,408Randolph 7,346 16,359Ritchie 8,485 17,032Roane 7,267 20,572Summers 7,158 19,408Taylor 7,346 16,359Tucker 7,346 16,359Tyler 8,485 17,032Upshur 7,346 16,359Wayne 6,855 18,411Webster 7,346 16,359Wetzel 6,706 17,518Wirt 8,485 17,032Wood 8,485 17,032Wyoming 6,925 18,623

Wisconsin

CountyEmployee-Only


Adams 5,793 17,632Ashland 6,084 18,724Barron 7,523 17,880Bayfield 6,084 18,724Brown 5,990 17,556Buffalo 6,922 19,611Burnett 6,084 18,724Calumet 6,352 18,101Chippewa 8,268 19,809Clark 7,523 17,880Columbia 6,433 20,968Crawford 6,934 19,707Dane 6,193 17,738

Dodge 6,352 18,101Door 5,990 17,556Douglas 6,084 18,724Dunn 8,268 19,809Eau Claire 8,268 19,809Florence 6,621 17,777Fond du Lac 6,352 18,101Forest 6,621 17,777Grant 6,934 19,707Green 6,433 20,968Green Lake 5,793 17,632Iowa 6,934 19,707Iron 6,621 17,777Jackson 6,922 19,611Jefferson 6,433 20,968Juneau 5,793 17,632Kenosha 6,526 19,952Kewaunee 5,990 17,556La Crosse 6,922 19,611Lafayette 6,934 19,707Langlade 6,621 17,777Lincoln 7,069 17,511Manitowoc 5,990 17,556Marathon 7,069 17,511Marinette 5,990 17,556Marquette 5,793 17,632Menomonee 5,990 17,556Milwaukee 6,594 19,579Monroe 6,922 19,611Oconto 5,990 17,556Oneida 6,621 17,777Outagamie 6,352 18,101Ozaukee 6,675 17,268Pepin 8,268 19,809Pierce 6,221 16,612Polk 6,221 16,612Portage 7,069 17,511Price 7,523 17,880Racine 6,526 19,952Richland 5,793 17,632Rock 6,433 20,968Rusk 7,523 17,880Sauk 5,793 17,632

Sawyer 6,084 18,724Shawano 5,990 17,556Sheboygan 6,352 18,101St. Croix 6,221 16,612Taylor 7,523 17,880Trempealeau 6,922 19,611Vernon 6,934 19,707Vilas 6,621 17,777Walworth 6,433 20,968Washburn 6,084 18,724Washington 6,675 17,268Waukesha 6,675 17,268Waupaca 6,352 18,101Waushara 6,352 18,101Winnebago 6,352 18,101Wood 7,069 17,511

Wyoming

CountyEmployee-Only


Albany 7,563 19,502Big Horn 7,563 19,502Campbell 7,563 19,502Carbon 7,563 19,502Converse 7,563 19,502Crook 7,563 19,502Fremont 7,563 19,502Goshen 7,563 19,502Hot Springs 7,563 19,502Johnson 7,563 19,502Laramie 7,419 18,667Lincoln 7,563 19,502Natrona 7,028 19,188Niobrara 7,563 19,502Park 7,563 19,502Platte 7,563 19,502Sheridan 7,563 19,502Sublette 7,563 19,502Sweetwater 7,563 19,502Teton 7,563 19,502Uinta 7,563 19,502Washakie 7,563 19,502Weston 7,563 19,502


Documents

2016 Instructions for Form 8941