Drought-sale tax flag: Livingston 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 Livingston County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Livingston County, KY, Crittenden County, KY, Lyon County, KY, McCracken County, KY, Marshall County, KY.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Livingston County, KY, Crittenden County, KY, Lyon County, KY, McCracken County, KY, Marshall County, KY | No |
| Aug 31, 2025 | Notice 2025-52 | Livingston County, KY, Crittenden County, KY, Lyon County, KY, McCracken County, KY, Marshall 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 Livingston County since Sep 30, 2025: S6295 (drought-fast track, contiguous, Jul 28, 2026); S6218 (drought-fast track, contiguous, Apr 29, 2026); S6081 (drought-fast track, contiguous, Sep 30, 2025); S6091 (excessive rain and flooding, contiguous, Sep 30, 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.