Drought-sale tax flag: Baker County, GA
Information only; not financial, tax or legal advice. Ask your tax preparer. FSA decides program eligibility; the IRS and your preparer decide the tax side.
Is the Baker County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Baker County, GA, Calhoun County, GA, Decatur County, GA, Dougherty County, GA, Early County, GA, Miller County, GA, Mitchell County, GA.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Baker County, GA, Calhoun County, GA, Decatur County, GA, Dougherty County, GA, Early County, GA, Miller County, GA, Mitchell County, GA | No |
| Aug 31, 2025 | Notice 2025-52 | Decatur County, GA, Early County, GA, Miller County, GA | No |
| Aug 31, 2027 (running) | not out until September | no D2+ weeks so far in our Drought Monitor data | So far, yes through Nov 15, 2026 |
What a "No" means (Notice 2006-82): if your 4-year §1033(e) replacement period was set to end in that year, it is extended until the end of your first tax year ending after a drought-free year for the region. Drought Monitor map archive.
USDA disaster designations naming Baker County since Dec 29, 2025: S6165 (drought-fast track, primary, Apr 10, 2026); S6095 (drought-fast track, primary, Dec 29, 2025). §451(g) deferral needs a federally designated area; bring these numbers to your preparer.
Your numbers
Plain arithmetic for the conversation with your preparer. Nothing is saved or sent.
Information only; not financial, tax or legal advice. Ask your tax preparer. FSA decides eligibility. Sources: IRS notices linked above, U.S. Drought Monitor, Census county adjacency, USDA FSA designations.