I think that you can find the formulas that you are looking for in the paper "An arithmetic method of counting the subgroups of a finite abelian group" by Marius Tarnauceanu, Bull. Math. Soc. Sci. Math. Roumanie (N.S.) 53(101) (2010), no. 4, 373–386.
In particular, Theorem 4.3 seems relevant, but there are other results that might be of interest to your question.
The paper can be downloaded from the journal's website.
The mentioned result of Cohn has been further extended. Let us write $σ(G) = n$ whenever $G$ is the union of $n$ proper subgroups, but is not the union of any smaller number of proper sub- groups. Thus, for instance, Scorza’s result asserts that $σ(G) = 3$ if and only if $G$ has a quotient isomorphic to $C_2 × C_2$.
Theorem(Cohn 1994): Let $G$ be a group. Then
(a) $σ(G) = 4$ if and only if $G$ has a quotient isomorphic to $S_3$ or $C_3 × C_3$.
(b) $σ(G) = 5$ if and only if $G$ has a quotient isomorphic to the alternating group $A_4$.
(c) $σ(G) = 6$ if and only if $G$ has a quotient isomorphic to $D_5, C_5 × C_5$, or $W$,where
$W$ is the group of order $20$ defined by $a^5 =b^4 ={e},ba=a^2b$.
Furthermore, Tomkinson proved that there is no group $G$ such that $σ(G) = 7$. For more information see the article of Mira Bhargava, "Groups as unions of subgroups". The references also contain papers on the subject from $1964$ to $1997$, e.g., J. Sonn, Groups that are the union of finitely many proper subgroups,
Amer. Math. Monthly 83 (1976), no. 4, 263–265.
Best Answer
All subgroups of a cyclic group (including the proper ones) are cyclic. And there is the following classification of non-cyclic finite groups, such that all their proper subgroups are cyclic:
This theorem first appeared in "Non-abelian groups in which every subgroup is abelian" by G.A.Miller and H.G.Moreno (1903)