Drought-sale tax flag: Gilchrist County, FL
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 Gilchrist County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Gilchrist County, FL, Alachua County, FL, Columbia County, FL, Dixie County, FL, Lafayette County, FL, Levy County, FL, Suwannee County, FL.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Gilchrist County, FL, Alachua County, FL, Columbia County, FL, Dixie County, FL, Lafayette County, FL, Levy County, FL, Suwannee County, FL | No |
| Aug 31, 2025 | Notice 2025-52 | Alachua County, FL, Levy County, FL | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Gilchrist County, FL, Alachua County, FL, Columbia County, FL, Dixie County, FL, Lafayette County, FL, Suwannee County, FL | 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 Gilchrist County since Mar 4, 2026: S6164 (drought-fast track, primary, Apr 10, 2026); S6140 (freeze and frost, primary, Mar 4, 2026); S6141 (freeze, frost, and high winds, contiguous, Mar 4, 2026). §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.