Drought-sale tax flag: Dyer 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 Dyer County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Dyer County, TN, Mississippi County, AR, Pemiscot County, MO, Crockett County, TN, Gibson County, TN, Lake County, TN, Lauderdale County, TN, Obion County, TN.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Dyer County, TN, Mississippi County, AR, Pemiscot County, MO, Crockett County, TN, Gibson County, TN, Lake County, TN, Lauderdale County, TN, Obion County, TN | No |
| Aug 31, 2025 | Notice 2025-52 | Dyer County, TN, Mississippi County, AR, Gibson County, TN, Lake County, TN, Lauderdale County, TN, Obion County, TN | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Dyer County, TN, Mississippi County, AR, Pemiscot County, MO, Crockett County, TN, Gibson County, TN, Lake County, TN, Lauderdale County, TN, Obion 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 Dyer County since Sep 22, 2025: S6189 (drought-fast track, contiguous, Apr 24, 2026); S6160 (drought-fast track, contiguous, Apr 10, 2026); S6177 (drought-fast track, primary, Apr 10, 2026); S6118 (excessive rain and flash flooding, contiguous, Dec 22, 2025); S6077 (drought-fast track, primary, Sep 23, 2025); S6068 (drought-fast track, contiguous, Sep 22, 2025); S6072 (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.