Drought-sale tax flag: Bibb County, AL
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 Bibb County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Bibb County, AL, Chilton County, AL, Hale County, AL, Jefferson County, AL, Perry County, AL, Shelby County, AL, Tuscaloosa County, AL.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Bibb County, AL, Chilton County, AL, Hale County, AL, Jefferson County, AL, Perry County, AL, Shelby County, AL, Tuscaloosa County, AL | No |
| Aug 31, 2025 | Notice 2025-52 | Bibb County, AL, Chilton County, AL, Hale County, AL, Jefferson County, AL, Perry County, AL, Shelby County, AL, Tuscaloosa County, AL | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Bibb County, AL, Chilton County, AL, Hale County, AL, Perry County, AL, Tuscaloosa County, AL | Not so far 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 Bibb County since Mar 25, 2025: S6159 (drought-fast track, contiguous, Apr 6, 2026); S6092 (drought-fast track, primary, Dec 29, 2025); S5940 (drought-fast track, contiguous, Mar 25, 2025). §451(g) deferral needs a federally designated area; bring these numbers to your preparer.
Your numbers
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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.