Drought-sale tax flag: Ohio 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 Ohio County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Ohio County, KY, Breckinridge County, KY, Butler County, KY, Daviess County, KY, Grayson County, KY, Hancock County, KY, McLean County, KY, Muhlenberg County, KY.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Ohio County, KY, Breckinridge County, KY, Butler County, KY, Daviess County, KY, Grayson County, KY, Hancock County, KY, McLean County, KY, Muhlenberg County, KY | No |
| Aug 31, 2025 | Notice 2025-52 | Ohio County, KY, Breckinridge County, KY, Butler County, KY, Daviess County, KY, Grayson County, KY, McLean County, KY, Muhlenberg 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 Ohio County since Dec 22, 2025: S6297 (drought-fast track, contiguous, Jul 28, 2026); S6279 (drought-fast track, contiguous, Jun 4, 2026); S6252 (drought-fast track, primary, May 19, 2026); S6123 (flooding, flash flooding, and excessive rain, contiguous, Dec 22, 2025). §451(g) deferral needs a federally designated area; bring these numbers to your preparer.
Your numbers
Plain arithmetic for the conversation with your preparer. Nothing is saved or sent.
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.