Drought-sale tax flag: Jefferson 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 Jefferson County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Jefferson County, KY, Bullitt County, KY, Hardin County, KY, Oldham County, KY, Shelby County, KY, Spencer County, KY.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Bullitt County, KY, Hardin County, KY, Spencer County, KY | No |
| Aug 31, 2025 | Notice 2025-52 | Hardin County, KY, Oldham County, KY, Shelby County, KY | No |
| Aug 31, 2027 (running) | not out until September | no D2+ weeks so far in our Drought Monitor data | So far, yes 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 Jefferson County since Jul 28, 2026: S6297 (drought-fast track, contiguous, Jul 28, 2026). §451(g) deferral needs a federally designated area; bring these numbers to your preparer.
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.