Drought-sale tax flag: Dunklin 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 Dunklin County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Dunklin County, MO, Clay County, AR, Craighead County, AR, Greene County, AR, Mississippi County, AR, Butler County, MO, New Madrid County, MO, Pemiscot County, MO, Stoddard County, MO.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Dunklin County, MO, Clay County, AR, Craighead County, AR, Greene County, AR, Mississippi County, AR, Butler County, MO, New Madrid County, MO, Pemiscot County, MO, Stoddard County, MO | No |
| Aug 31, 2025 | Notice 2025-52 | Mississippi County, AR, New Madrid County, MO, Stoddard County, MO | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Dunklin County, MO, Clay County, AR, Craighead County, AR, Greene County, AR, Mississippi County, AR, Butler County, MO, Pemiscot County, MO, Stoddard 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 Dunklin County since Jul 9, 2025: S6189 (drought-fast track, contiguous, Apr 24, 2026); S6160 (drought-fast track, contiguous, Apr 10, 2026); S6170 (drought-fast track, primary, Apr 10, 2026); S6118 (excessive rain and flash flooding, contiguous, Dec 22, 2025); S6119 (flooding, contiguous, Dec 22, 2025); S6068 (drought-fast track, contiguous, Sep 22, 2025); S6072 (drought-fast track, primary, 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.