Drought-sale tax flag: Polk County, FL

Is the Polk County region on the IRS drought list?

The IRS looks at your county plus every county that touches it: Polk County, FL, Hardee County, FL, Highlands County, FL, Hillsborough County, FL, Lake County, FL, Manatee County, FL, Okeechobee County, FL, Orange County, FL, Osceola County, FL, Pasco County, FL, Sumter County, FL.

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 Polk County since Apr 14, 2025: S6164 (drought-fast track, primary, Apr 10, 2026); S6182 (freeze and frost, contiguous, Apr 1, 2026); S6184 (freeze, frost, ice, and high winds, primary, Apr 1, 2026); S6140 (freeze and frost, contiguous, Mar 4, 2026); S6142 (freeze, frost, ice, and high winds, contiguous, Mar 4, 2026); S6144 (freeze, frost, and ice, contiguous, Mar 4, 2026); S5987 (drought-fast track, primary, Jun 2, 2025); S5976 (drought-fast track, contiguous, May 5, 2025); S5983 (drought-fast track, contiguous, May 5, 2025); S5968 (drought-fast track, contiguous, Apr 14, 2025). §451(g) deferral needs a federally designated area; bring these numbers to your preparer.