Drought-sale tax flag: Jefferson Davis County, MS
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 Jefferson Davis County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Jefferson Davis County, MS, Covington County, MS, Lamar County, MS, Lawrence County, MS, Marion County, MS, Simpson County, MS.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Jefferson Davis County, MS, Covington County, MS, Lamar County, MS, Lawrence County, MS, Marion County, MS, Simpson County, MS | No |
| Aug 31, 2025 | Notice 2025-52 | none | Yes, per this list |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Jefferson Davis County, MS, Covington County, MS, Lamar County, MS, Lawrence County, MS, Marion County, MS, Simpson County, MS | 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.
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.