Drought-sale tax flag: Lonoke County, AR
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 Lonoke County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Lonoke County, AR, Arkansas County, AR, Faulkner County, AR, Jefferson County, AR, Prairie County, AR, Pulaski County, AR, White County, AR.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Lonoke County, AR, Arkansas County, AR, Faulkner County, AR, Jefferson County, AR, Prairie County, AR, Pulaski County, AR, White County, AR | No |
| Aug 31, 2025 | Notice 2025-52 | Lonoke County, AR, Arkansas County, AR, Faulkner County, AR, Jefferson County, AR, Prairie County, AR, Pulaski County, AR | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Lonoke County, AR, Arkansas County, AR, Faulkner County, AR, Jefferson County, AR, Prairie County, AR, Pulaski County, AR, White County, AR | 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 Lonoke County since Dec 22, 2025: S6160 (drought-fast track, primary, Apr 10, 2026); S6093 (drought-fast track, primary, Dec 29, 2025); S6118 (excessive rain and flash flooding, contiguous, Dec 22, 2025); S6121 (excessive rain, flash flooding hail, and high winds, contiguous, Dec 22, 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.