Drought-sale tax flag: Decatur County, TN
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 Decatur County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Decatur County, TN, Benton County, TN, Carroll County, TN, Hardin County, TN, Henderson County, TN, Perry County, TN, Wayne County, TN.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Decatur County, TN, Benton County, TN, Carroll County, TN, Hardin County, TN, Henderson County, TN, Perry County, TN, Wayne County, TN | No |
| Aug 31, 2025 | Notice 2025-52 | Decatur County, TN, Benton County, TN, Carroll County, TN, Hardin County, TN, Henderson County, TN, Perry County, TN, Wayne County, TN | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Decatur County, TN, Benton County, TN, Carroll County, TN, Hardin County, TN, Henderson County, TN, Perry County, TN, Wayne 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 Decatur County since Sep 30, 2025: S6239 (drought-fast track, primary, May 6, 2026); S6108 (drought-fast track, contiguous, Dec 29, 2025); S6087 (drought-fast track, contiguous, Sep 30, 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.