Drought-sale tax flag: Bollinger County, MO
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 Bollinger County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Bollinger County, MO, Cape Girardeau County, MO, Madison County, MO, Perry County, MO, Stoddard County, MO, Wayne County, MO.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Bollinger County, MO, Cape Girardeau County, MO, Madison County, MO, Perry County, MO, Stoddard County, MO, Wayne County, MO | No |
| Aug 31, 2025 | Notice 2025-52 | Bollinger County, MO, Cape Girardeau County, MO, Madison County, MO, Stoddard County, MO, Wayne County, MO | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Bollinger County, MO, Cape Girardeau County, MO, Madison County, MO, Perry County, MO, Stoddard County, MO, Wayne County, MO | 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 Bollinger County since Jul 9, 2025: S6300 (drought-fast track, contiguous, Jul 28, 2026); S6189 (drought-fast track, primary, Apr 24, 2026); S6100 (drought-fast track, contiguous, Dec 29, 2025); S6072 (drought-fast track, contiguous, Sep 22, 2025); S6016 (tornado, excessive rain, flash flooding, hail, high winds, and lightning, contiguous, Jul 9, 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.