Drought-sale tax flag: Scott County, MO
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 Scott County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Scott County, MO, Cape Girardeau County, MO, Mississippi County, MO, New Madrid County, MO, Stoddard County, MO.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Scott County, MO, Cape Girardeau County, MO, Mississippi County, MO, New Madrid County, MO, Stoddard County, MO | No |
| Aug 31, 2025 | Notice 2025-52 | Scott County, MO, Cape Girardeau County, MO, Mississippi County, MO, New Madrid County, MO, Stoddard County, MO | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Cape Girardeau County, MO, Stoddard County, MO | 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 Scott County since Jul 9, 2025: S6300 (drought-fast track, primary, Jul 28, 2026); S6189 (drought-fast track, contiguous, Apr 24, 2026); S6091 (excessive rain and flooding, contiguous, Sep 30, 2025); S6072 (drought-fast track, contiguous, Sep 22, 2025); S6016 (tornado, excessive rain, flash flooding, hail, high winds, and lightning, contiguous, Jul 9, 2025). §451(g) deferral needs a federally designated area; bring these numbers to your preparer.
Your numbers
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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.