Drought-sale tax flag: Polk 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 Polk County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Polk County, IA, Boone County, IA, Dallas County, IA, Jasper County, IA, Madison County, IA, Marion County, IA, Story County, IA, Warren County, IA.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | none | Yes, per this list |
| Aug 31, 2025 | Notice 2025-52 | none | Yes, per this list |
| 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.
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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.