Drought-sale tax flag: Hickman County, KY
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 Hickman County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Hickman County, KY, Carlisle County, KY, Fulton County, KY, Graves County, KY, Mississippi County, MO, 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 | Hickman County, KY, Carlisle County, KY, Fulton County, KY, Graves County, KY, Mississippi County, MO, Obion County, TN, Weakley County, TN | No |
| Aug 31, 2025 | Notice 2025-52 | Hickman County, KY, Carlisle County, KY, Fulton County, KY, Graves County, KY, Mississippi County, MO, Obion County, TN, Weakley County, TN | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in 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 Hickman County since Sep 22, 2025: S6300 (drought-fast track, contiguous, Jul 28, 2026); S6218 (drought-fast track, primary, Apr 29, 2026); S6077 (drought-fast track, contiguous, Sep 23, 2025); S6070 (drought-fast track, primary, 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.