Drought-sale tax flag: Newton County, MS
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 Newton County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Newton County, MS, Clarke County, MS, Jasper County, MS, Kemper County, MS, Lauderdale County, MS, Leake County, MS, Neshoba County, MS, Scott County, MS, Smith County, MS.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Newton County, MS, Clarke County, MS, Jasper County, MS, Kemper County, MS, Lauderdale County, MS, Leake County, MS, Neshoba County, MS, Scott County, MS, Smith County, MS | No |
| Aug 31, 2025 | Notice 2025-52 | Kemper County, MS, Leake County, MS, Neshoba County, MS | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Newton County, MS, Clarke County, MS, Jasper County, MS, Kemper County, MS, Leake County, MS, Neshoba County, MS, Scott County, MS, Smith County, MS | 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.
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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.