Drought-sale tax flag: Lincoln County, KS
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 Lincoln County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Lincoln County, KS, Ellsworth County, KS, Mitchell County, KS, Osborne County, KS, Ottawa County, KS, Russell County, KS, Saline County, KS.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Lincoln County, KS, Ellsworth County, KS, Osborne County, KS, Russell County, KS, Saline County, KS | No |
| Aug 31, 2025 | Notice 2025-52 | Mitchell County, KS, Osborne County, KS, Ottawa County, KS, Saline County, KS | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Ellsworth County, KS, Saline County, KS | Not so far through Nov 1, 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.