Drought-sale tax flag: Pocahontas County, IA
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 Pocahontas County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Pocahontas County, IA, Buena Vista County, IA, Calhoun County, IA, Clay County, IA, Humboldt County, IA, Kossuth County, IA, Palo Alto County, IA, Sac County, IA, Webster County, IA.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Buena Vista County, IA, Calhoun County, IA, Sac County, IA | No |
| Aug 31, 2025 | Notice 2025-52 | Buena Vista County, IA, Clay County, IA, Humboldt County, IA, Kossuth County, IA, Palo Alto County, IA, Webster County, IA | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Buena Vista County, IA, Sac County, IA | 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.