Drought-sale tax flag: Perry County, TN
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 Perry County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Perry County, TN, Benton County, TN, Decatur County, TN, Hickman County, TN, Humphreys County, TN, Lewis County, TN, Wayne County, TN.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Perry County, TN, Benton County, TN, Decatur County, TN, Hickman County, TN, Humphreys County, TN, Lewis County, TN, Wayne County, TN | No |
| Aug 31, 2025 | Notice 2025-52 | Perry County, TN, Benton County, TN, Decatur County, TN, Hickman County, TN, Humphreys County, TN, Lewis County, TN, Wayne County, TN | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Perry County, TN, Benton County, TN, Decatur County, TN, Hickman County, TN, Humphreys County, TN, Lewis County, TN, Wayne County, TN | 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 Perry County since Sep 30, 2025: S6239 (drought-fast track, primary, May 6, 2026); S6087 (drought-fast track, contiguous, Sep 30, 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.