Drought-sale tax flag: Elk County, KS
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 Elk County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Elk County, KS, Butler County, KS, Chautauqua County, KS, Cowley County, KS, Greenwood County, KS, Montgomery County, KS, Wilson County, KS.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Elk County, KS, Chautauqua County, KS, Cowley County, KS, Montgomery County, KS, Wilson County, KS | No |
| Aug 31, 2025 | Notice 2025-52 | Elk County, KS, Butler County, KS, Chautauqua County, KS, Cowley County, KS, Greenwood County, KS, Montgomery County, KS, Wilson County, KS | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Elk County, KS, Butler County, KS, Chautauqua County, KS, Cowley County, KS, Montgomery County, KS, Wilson County, KS | 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.
Your numbers
Plain arithmetic for the conversation with your preparer. Nothing is saved or sent.
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.