Drought-sale tax flag: Crittenden County, AR
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 Crittenden County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Crittenden County, AR, Cross County, AR, Lee County, AR, Mississippi County, AR, Poinsett County, AR, St. Francis County, AR, DeSoto County, MS, Tunica County, MS, Shelby County, TN, Tipton County, TN.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Crittenden County, AR, Cross County, AR, Lee County, AR, Mississippi County, AR, Poinsett County, AR, St. Francis County, AR, DeSoto County, MS, Tunica County, MS, Shelby County, TN, Tipton County, TN | No |
| Aug 31, 2025 | Notice 2025-52 | Crittenden County, AR, Lee County, AR, Mississippi County, AR, Tunica County, MS, Shelby County, TN, Tipton County, TN | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Crittenden County, AR, Cross County, AR, Lee County, AR, Mississippi County, AR, Poinsett County, AR, St. Francis County, AR, DeSoto County, MS, Tunica County, MS, Shelby County, TN, Tipton County, TN | 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 Crittenden County since Sep 22, 2025: S6239 (drought-fast track, contiguous, May 6, 2026); S6160 (drought-fast track, primary, Apr 10, 2026); S6118 (excessive rain and flash flooding, primary, Dec 22, 2025); S6068 (drought-fast track, contiguous, Sep 22, 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.