Drought-sale tax flag: Levy 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 Levy County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Levy County, FL, Alachua County, FL, Citrus County, FL, Dixie County, FL, Gilchrist County, FL, Marion County, FL.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Levy County, FL, Alachua County, FL, Citrus County, FL, Dixie County, FL, Gilchrist County, FL, Marion County, FL | No |
| Aug 31, 2025 | Notice 2025-52 | Levy County, FL, Alachua County, FL, Citrus County, FL, Marion County, FL | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Alachua County, FL, Dixie County, FL, Gilchrist County, FL, Marion 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 Levy County since May 5, 2025: S6164 (drought-fast track, primary, Apr 10, 2026); S6185 (freeze, frost, and high winds, contiguous, Apr 1, 2026); S6140 (freeze and frost, primary, Mar 4, 2026); S6141 (freeze, frost, and high winds, contiguous, Mar 4, 2026); S6144 (freeze, frost, and ice, contiguous, Mar 4, 2026); S5976 (drought-fast track, contiguous, May 5, 2025); S5983 (drought-fast track, contiguous, May 5, 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.