Drought-sale tax flag: Coffey County, KS
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 Coffey County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Coffey County, KS, Allen County, KS, Anderson County, KS, Franklin County, KS, Greenwood County, KS, Lyon County, KS, Osage County, KS, Woodson County, KS.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | none | Yes, per this list |
| Aug 31, 2025 | Notice 2025-52 | Allen County, KS, Anderson County, KS, Franklin County, KS, Greenwood County, KS, Lyon County, KS, Osage County, KS, Woodson County, KS | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Allen County, KS, Woodson County, KS | Not so far through Nov 1, 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.
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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.