Drought-sale tax flag: Cotton County, OK
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 Cotton County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Cotton County, OK, Comanche County, OK, Jefferson County, OK, Stephens County, OK, Tillman County, OK, Clay County, TX, Wichita County, TX.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Cotton County, OK, Comanche County, OK, Jefferson County, OK, Stephens County, OK, Tillman County, OK, Clay County, TX, Wichita County, TX | No |
| Aug 31, 2025 | Notice 2025-52 | Cotton County, OK, Comanche County, OK, Jefferson County, OK, Stephens County, OK, Tillman County, OK, Clay County, TX, Wichita County, TX | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Cotton County, OK, Comanche County, OK, Jefferson County, OK, Stephens County, OK, Tillman County, OK, Clay County, TX, Wichita County, TX | 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.
USDA disaster designations naming Cotton County since Mar 25, 2025: S6198 (drought-fast track, contiguous, Apr 24, 2026); S6175 (drought-fast track, primary, Apr 10, 2026); S6107 (drought-fast track, contiguous, Dec 29, 2025); S6057 (high winds, hail, and severe storms., contiguous, Sep 30, 2025); S5953 (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.