Drought-sale tax flag: Gibson 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 Gibson County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Gibson County, TN, Carroll County, TN, Crockett County, TN, Dyer County, TN, Madison County, TN, Obion County, TN, Weakley County, TN.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Gibson County, TN, Carroll County, TN, Crockett County, TN, Dyer County, TN, Madison County, TN, Obion County, TN, Weakley County, TN | No |
| Aug 31, 2025 | Notice 2025-52 | Gibson County, TN, Carroll County, TN, Dyer County, TN, Obion County, TN, Weakley County, TN | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Gibson County, TN, Carroll County, TN, Crockett County, TN, Dyer County, TN, Madison County, TN, Obion County, TN, Weakley 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 Gibson County since Sep 23, 2025: S6239 (drought-fast track, contiguous, May 6, 2026); S6177 (drought-fast track, contiguous, Apr 10, 2026); S6087 (drought-fast track, contiguous, Sep 30, 2025); S6077 (drought-fast track, primary, Sep 23, 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.