Drought-sale tax flag: Marion 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 Marion County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Marion County, FL, Alachua County, FL, Citrus County, FL, Lake County, FL, Levy County, FL, Putnam County, FL, Sumter County, FL, Volusia County, FL.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Marion County, FL, Alachua County, FL, Citrus County, FL, Lake County, FL, Levy County, FL, Putnam County, FL, Sumter County, FL, Volusia County, FL | No |
| Aug 31, 2025 | Notice 2025-52 | Marion County, FL, Alachua County, FL, Citrus County, FL, Lake County, FL, Levy County, FL, Putnam County, FL, Sumter County, FL, Volusia County, FL | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Marion County, FL, Alachua County, FL, Lake County, FL, Putnam County, FL, Volusia 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 Marion County since May 5, 2025: S6164 (drought-fast track, primary, Apr 10, 2026); S6182 (freeze and frost, contiguous, Apr 1, 2026); S6184 (freeze, frost, ice, and high winds, contiguous, Apr 1, 2026); S6185 (freeze, frost, and high winds, primary, Apr 1, 2026); S6140 (freeze and frost, contiguous, Mar 4, 2026); S6141 (freeze, frost, and high winds, contiguous, Mar 4, 2026); S6142 (freeze, frost, ice, and high winds, contiguous, Mar 4, 2026); S6144 (freeze, frost, and ice, contiguous, Mar 4, 2026); S5976 (drought-fast track, primary, 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.